Secretariat TPR |
WT/TPR/S/379 |
S-IV§52 |
Armenia |
2018 |
Sectors |
Internal taxes |
Mining |
Relevant information
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(...) Since 2012, the Law on Environmental and Natural Resources Payments has defined royalties as an environmental payment for the sale of extracted metal minerals and products obtained from their processing in the field of metal extraction. The royalty rate is calculated in accordance with the Law for each reporting year (taking into account profitability), which will not be less than 4% of the sales turnover. Previously, the utilization fee was calculated for all types of mineral extraction based on extraction volumes. The Tax Code, which entered into force in 2018, also sets the same rules for the calculation of royalties for extractors of metal minerals and for extractors of non-metallic minerals; the calculation of the cost of environmental benefit based on extracted volumes has been maintained.
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Keywords
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Secretariat TPR |
WT/TPR/S/379 |
S-Table-A1.5 |
Armenia |
2018 |
Measures |
Internal taxes |
All products/economic activities |
Relevant information
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Table A1.5 Fiscal account of the general Government, 2010-17
(…)
Duties 0.7 0.7 0.6 0.7 0.9 0.7 .. ..
Payments for the utilization of natural resources and environment protection 0.3 0.3 0.6 0.8 0.7 0.6 .. ..
(…)
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Keywords
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Environment
Natural resources
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Secretariat TPR |
WT/TPR/S/375/REV.1 |
S-III§26 |
China |
2018 |
Measures |
Internal taxes |
Energy, Manufacturing |
Relevant information
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The consumption (excise) tax is levied on: products that are harmful to (…) the environment; high-energy consumption (…) and non-renewable and non-replaceable petroleum products. (…)
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Keywords
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Energy
Environment
Renewable
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Government TPR |
WT/TPR/G/342 |
G-II§48 |
China |
2016 |
Measures |
Internal taxes |
Not specified |
Relevant information
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(...) The Chinese government has also pressed ahead with reform of consumption tax and legislation on environmental protection tax, and gradually promoted the reform of personal income tax that combines comprehensive and classified measures.
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Keywords
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Secretariat TPR |
WT/TPR/S/342/REV.1 |
S-III§21 |
China |
2016 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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A number of imported and domestically-produced goods are also subject to the consumption (excise) tax. The consumption tax is levied on: products that are harmful to human health, social order and the environment; luxury goods; high-energy consumption and high-end products; and non-renewable and non-replaceable petroleum products. Tax rates continue to vary considerably depending upon the product; they can be ad valorem, specific or compound. Tax rates and the list of products subject to this tax may be modified as required (Table 3.4).
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Keywords
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Energy
Renewable
Environment
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Secretariat TPR |
WT/TPR/S/346 |
S-III§135 |
Korea, Republic of |
2016 |
Measures |
Internal taxes |
Not specified |
Relevant information
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(...) VAT remains the main indirect (consumption) tax component, followed by the transportation-energy-environment tax. (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/346 |
S-III§136 |
Korea, Republic of |
2016 |
Measures |
Internal taxes |
Energy |
Relevant information
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Korea's relatively complex indirect tax structure remains unchanged. It comprises a broad based VAT, individual consumption (special excise) taxes, and other taxes on liquor, property transactions (stamp tax), and securities transactions. There is also a transportation (energy-environment) tax, education tax, and special tax on rural development. Exports are generally exempt from indirect taxes, except mainly for individual consumption and transportation-energy-environment taxes applied to inputs of petroleum products used in their production, though the amount of paid tax is refundable or deductible. Exports are zero-rated for VAT.
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Keywords
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Secretariat TPR |
WT/TPR/S/346 |
S-III§138 |
Korea, Republic of |
2016 |
Measures |
Internal taxes |
Energy, Manufacturing |
Relevant information
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(...) High-energy-consuming home appliances (e.g. air conditioners, refrigerators, televisions, and drum-type laundry machines) have been subject to a 5% rate of individual consumption tax (2010-2015). Individual consumption taxes also apply, in principle, to petroleum products other than petrol and diesel oil that are also subject to a transportation (energy environment) tax. Produced anthracite coal, a domestically produced item (Section 4.4.3), is not subject to this tax. (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/346 |
S-III§139 |
Korea, Republic of |
2016 |
Measures |
Internal taxes |
Energy |
Relevant information
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The transportation-energy-environment tax law was amended in 2016. Under this third three-year extension of its sunset clause, the transportation-energy-environment tax continues to be levied on gasoline (₩475 per litre) and diesel oil (₩340 per litre) until end-2018 (instead of the individual consumption tax); its rates remain unchanged. As of 2016, the flexible transportation-energy-environment tax framework set on 21 May 2009 continued to apply to gasoline and diesel oil within a 30% range of the statutory tax rates, i.e. ₩529 per litre and ₩375 per litre, respectively. Conditional exemptions apply to petrol and diesel used in the manufacture of medical goods, fertilizers and petro chemicals, vehicles for disabled persons or rental usage. (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/346 |
S-III§143 |
Korea, Republic of |
2016 |
Measures |
Internal taxes |
Manufacturing |
Relevant information
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Korea imposes environmental waste charges on certain items that contain harmful substances and are difficult to recycle (Act on Promotion of Saving and Recycling of Resources). The charge is intended to ensure that manufacturers bear the cost of processing waste. It applies equally to imports and domestic goods.
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Keywords
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Environment
Waste
Recycle
Conservation
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