The most recent tax data of the national tax administration show that in recent years the country's industrial, energy and transport structures have continued to optimize, with water-saving effects of emission reductions. In terms of industrial structure, the share of “two-high” industries continues to decline and green low-carbon industries are well developed. During the “1455” period, the oil, coal and other fuel processing industries, the manufacture of chemical raw materials and chemicals, the non-metal minerals industry, the ferrous metal smelting and pressure processing industries, the five high energy-consuming industries in the non-ferrous metal smelter and processing industry grew at an average rate of 1. 8 percentage points per year below the average rate of increase in industrial enterprises; the share of industrial enterprises' sales revenues fell from 27 per cent at the end of the “1355” period to 24. 9 per cent at the end of the “xiv55” period. At the same time, sales revenues from the new energy sector increased at an average rate of over 30 per cent per year for the manufacturing of important green products, such as cars, photovoltaic equipment and metaware, lithium ion batteries and solar appliances; sales revenues from green technology services, such as new energy, energy efficiency and environmental protection, increased at an average rate of 51. 1 per cent, 28. 5 per cent and 18. 2 per cent per year, respectively; and sales revenues from the ecological conservation and environmental governance industry grew at an average rate of 13. 2 per cent per year, providing technical support for the green transition。
The share of revenues from clean energy generation sales has steadily increased. In 2025, revenues from the sale of clean energy, including wind, solar, hydroelectric and nuclear power, accounted for 42. 6 per cent of total revenue from the sale of electricity, an increase of 7. 2 percentage points over the end of the “1355” period. The average annual increase of 25. 4 per cent in wind and solar power sales during the “xiv v” period。
The sales of new energy vehicles have remained relatively high. In recent years, our new energy automobile industry has been at the top of the world for 10 consecutive years, ranging from non-existent to small. Invoice data for motor vehicle sales show that domestic sales of new energy vehicles increased by 25. 9 per cent in 2025。
In terms of the abatement control effect, the environmental protection tax policy releases the tax reduction dividend, and the effect of the abatement control is increasingly evident. Since the introduction of the environmental protection tax in 2018, there has been a cumulative relief of $11. 106 billion for environmental protection tax concessions, of which $59. 945 billion has been granted for centralized treatment, improved pollution efficiency, $24. 370 billion for cleaner production, pollution reduction and $26. 134 billion for integrated utilization and improved governance efficiency. At the same time, urban and rural sewage and livelihood benefits from environmental tax incentives the number of centralized treatment plants increased from 5589 in 2021 to 6415 in 2025, an increase of 14. 78 per cent. In 2025, revenues from the state-regulated environmental tax on atmospheric pollutants sulphur dioxide and nitrogen oxides decreased by 33. 8 per cent and 34. 03 per cent, respectively, from 2020。
On 1 december 2024, the water tax reform pilot was fully implemented nationwide. Since the pilot, the tax authorities have been working closely to strengthen communication with the finance, water and other sectors, actively deepening their collaboration, continuously improving regulatory support measures and signing a memorandum of understanding with the ministry of water for the establishment of a collaborative mechanism for the collection and management of water resources; and continuously optimizing the filing service by providing multiple forms of “online, hand-over, lobby” reporting. The pilot of re-taxation of water resources has had positive results since its nationwide roll-out, with 5. 47 billion tons of groundwater used by taxpayers in the new pilot areas in 2025, a decrease of 7. 1 per cent compared to 2024, resulting in the closure of more than 4,500 boreholes. Special access to water, such as golf courts, skis, car washes and baths, decreased by 34. 3 per cent compared to 2024. At the same time, 381 taxpayers eligible for preferential water conservation policies received a tax reduction of $61. 97 million. Strong tax policies have been geared towards becoming an autonomous source of emission reductions, erosion and efficiency gains for enterprises, contributing to the conservation of water resources for intensive recycling and ecological conservation。
Professor zhu qing of the school of finance and finance of the people's university of china believes that the solid results of our green transformation are the result of a combination of policy guidance and business actors. The continued release of the buoyant growth and transformation dividend of green industries has entrenched the ecological security barrier, driving our economic development towards a green, low-carbon transition and injecting sustainable energy into high-quality development. "the journalist of the economy"
