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Agreement Document symbol Notifying Member Year Harmonized types of environment-related objectives Harmonized types of measures Harmonized types of sectors subject to the measure Measure description See more information
Subsidies and Countervailing Measures G/SCM/N/372/CHN China 2021
Energy conservation and efficiency, Waste…
Energy conservation and efficiency, Waste management and recycling, Water management and conservation
 Tax concessions Energy, Services
Preferential tax treatment for projects for…
Preferential tax treatment for projects for environmental protection, water and energy conservation
Environment related objective
To protect the environment and encourage the recycling of resources.
Measure description Coverage of the measure
Preferential tax treatment for projects for environmental protection, water and energy conservation
1) Enterprise income derived from the qualified projects of environmental protection or energy and water conservation such as projects of public sewage treatment, public refuse treatment, comprehensive development and utilization of methane, technological upgrading for energy conservation and emission reduction, and seawater desalination etc.;
2) The equipment specially designed for environmental protection, energy and water conservation, safe production etc. as specified in the Catalogue of Special Environmental Protection Equipment for Preferential Enterprise Income Tax Treatment, the Catalogue of Special Energy and Water Conservation Equipment
Type of measure
Preferential tax treatment.
 ICS - HS Code
Subsidy amount Implementation period
1 January 2008 to present.
Keywords
Conservation
Emissions
Energy
Environment
Recycle
Water
Subsidies and Countervailing Measures G/SCM/N/372/CHN China 2021 Natural resources conservation Tax concessions Manufacturing
Preferential tax treatment for enterprises with…
Preferential tax treatment for enterprises with comprehensive utilization of resources: To promote comprehensive utilization of resources and protect environment.
Environment related objective
To promote comprehensive utilization of resources and protect environment
Measure description Coverage of the measure
Preferential tax treatment for enterprises with comprehensive utilization of resources: To promote comprehensive utilization of resources and protect environment.
Enterprise income derived from manufacturing products listed in the same Catalogue that meet relevant national and industrial standards with the resources specified in the Catalogue of Comprehensive Use of Resources for Preferential Enterprise Income Tax Treatment as its main raw materials.
Type of measure
Preferential tax treatment.
 ICS - HS Code
Subsidy amount Implementation period
1 January 2008 to present.
Keywords
Environment
Natural resources
Subsidies and Countervailing Measures G/SCM/N/372/CHN China 2021
Energy conservation and efficiency, Environmental…
Energy conservation and efficiency, Environmental goods and services promotion
 Tax concessions Manufacturing
Preferential VAT treatment for new type wall…
Preferential VAT treatment for new type wall material products
Environment related objective
To promote new type wall material products, facilitate energy conservation and the protection of cultivated land.
Measure description Coverage of the measure
Preferential VAT treatment for new type wall material products
Self produced new type wall materials listed in the Catalogue of New Type Wall Materials That Enjoy the Refund upon Collection of Value added Tax sold by a taxpayer.
Type of measure
Preferential tax treatment.
 ICS - HS Code
Subsidy amount Implementation period
1 July 2015 to present.
Keywords
Conservation
Energy
Subsidies and Countervailing Measures G/SCM/N/372/CHN China 2021
Alternative and renewable energy, Natural…
Alternative and renewable energy, Natural resources conservation
 Tax concessions Energy
Preferential consumption tax on comprehensively…
Preferential consumption tax on comprehensively utilized and produced petroleum products.
Environment related objective
To promote comprehensive utilization of resources and protect environment.
Measure description Coverage of the measure
Preferential consumption tax on comprehensively utilized and produced petroleum products.
1) The pure biodiesel produced in accordance with the national standard of Biodiesel Blend Stock (BD100) for Diesel Engine Fuels and from raw materials of which the amount of the waste animal oil and vegetable oil is no less than 70%;
2) The imported biodiesel and blend meeting the national standard of Biodiesel Blend Stock (BD100) for Diesel Engine Fuels;
3) Industrial oils such as lubricant base oil, gasoline and diesel which are made from reclaimed used mineral oils.
Type of measure
Preferential tax treatment.
 ICS - HS Code
Subsidy amount Implementation period
1) and 2）1 January 2009 to present; 3) 1 November 2013 – 31 October 2018. 1 November 2018 – 31 October 2023.
Keywords
Bio
Environment
Natural resources
Subsidies and Countervailing Measures G/SCM/N/372/CHN China 2021
Energy conservation and efficiency, Environmental…
Energy conservation and efficiency, Environmental goods and services promotion
 Tax concessions Manufacturing
Preferential tax treatment for energy saving and…
Preferential tax treatment for energy saving and new energy vehicles and vessels
Environment related objective
To promote utilization of energy saving and new energy products and protect environment.
Measure description Coverage of the measure
Preferential tax treatment for energy saving and new energy vehicles and vessels
1) The new energy vehicles that are listed in the Catalogue of the Models of New Energy Vehicles Exempted from Vehicle Purchase Tax;
2) The energy saving vehicles conforming to the standards;
3) The new energy vehicles and vessels conforming to the standards.
Type of measure
Preferential tax treatment.
 ICS - HS Code
Subsidy amount Implementation period
1) 1 September 2014 – 31 December 2020. 2) and 3) 7 May 2015 – 9 July 2018, MOF Circular Cai Shui No. 51 of 2015 was implemented; 10 July 2018 to present, MOF Circular Cai Shui No. 74 of 2018 is implemented.
Keywords
Energy
Environment
Subsidies and Countervailing Measures G/SCM/N/372/CHN China 2021
Climate change mitigation and adaptation, Ozone…
Climate change mitigation and adaptation, Ozone layer protection
 Tax concessions Other
Preferential tax policies for Clean Development…
Preferential tax policies for Clean Development Mechanism.
Environment related objective
To reduce the emission of greenhouse gas (GHG).
Measure description Coverage of the measure
Preferential tax policies for Clean Development Mechanism.
1) Specified income derived from the China Clean Development Mechanism Fund (CDMFUND);
2) The portion of income derived from the transfer of greenhouse gas emission reductions by CDM project enterprises which is paid to the State;
3) The HPC and PFC projects implemented by enterprises where 65% of income derived from the transfer of greenhouse gas emission reductions is paid to the State, and N2O projects where 30% of income derived from the transfer of greenhouse gas emission reductions is paid to the State.
Type of measure
Preferential tax treatment.
 ICS - HS Code
Subsidy amount Implementation period
1 January 2007 to present.
Keywords
Clean
Emissions
Green
Subsidies and Countervailing Measures G/SCM/N/372/CHN China 2021
Sustainable agriculture management, Sustainable…
Sustainable agriculture management, Sustainable fisheries management, Sustainable forestry management
 Tax concessions Agriculture, Fisheries, Forestry
Preferential tax policies for farming, forest,…
Preferential tax policies for farming, forest, animal husbandry and fishery product projects
Environment related objective
To support the development of agriculture, forests and fish
Measure description Coverage of the measure
Preferential tax policies for farming, forest, animal husbandry and fishery product projects
Enterprise income derived from farming, forestry, animal husbandry and fishery projects.
Type of measure
Preferential tax treatment.
 ICS - HS Code
Subsidy amount Implementation period
2008 to present.
Keywords
Fish
Forest
Subsidies and Countervailing Measures G/SCM/N/372/CHN China 2021
Biodiversity and ecosystem, Sustainable…
Biodiversity and ecosystem, Sustainable agriculture management
 Tax concessions Agriculture
Preferential tax policies on imports of seeds and…
Preferential tax policies on imports of seeds and breeds.
Environment related objective
To introduce and promote improved breeds, to strengthen the protection of species resources, and to develop high quality, productive and efficient agriculture and forestry industries.
Measure description Coverage of the measure
Preferential tax policies on imports of seeds and breeds.
Imported seeds (seedlings), breeding stock (fowl), fish fries (breeds) and wild animals and plants kept as breeds which are within the scope of the approved species and quantities.
Type of measure
Preferential tax treatment.
 ICS - HS Code
Subsidy amount Implementation period
1 January 2016 31 December 2020.
Keywords
Environment
Forest
Natural resources
Subsidies and Countervailing Measures G/SCM/N/372/CHN China 2021 Sustainable mining management Tax concessions Mining
Preferential tax policies on backfilling mining…
Preferential tax policies on backfilling mining and mining resources of depleted mines
Environment related objective
To promote the sustainable and healthy development of the resources industry
Measure description Coverage of the measure
Preferential tax policies on backfilling mining and mining resources of depleted mines
1) The mineral resources mined through backfill mining that meet the requirements;
2) The mineral resources of depleted mines that meet the requirements;
Type of measure
Preferential tax treatment
 ICS - HS Code
Subsidy amount Implementation period
1) 1 July 2016 31 August 2020;
2) 1 July 2016 to present;
3) 1 December 2014 31 August 2023;
4) 1 December 2014 31 August 2020.
Keywords
Natural resources
Sustainable
Subsidies and Countervailing Measures G/SCM/N/372/CHN China 2021 Sustainable agriculture management Grants and direct payments Agriculture
Fund for the development of agricultural…
Fund for the development of agricultural production: To promote agricultural production, optimize industrial structure, promote industrial integration, and improve agricultural efficiency, etc.
(...)
Agricultural green development and technical service expenditure. Mainly used to support the green, high quality and high efficiency of key crops, water saving dry farming agriculture, pilot in replacing chemical fertilizers with organic fertilizers in fruit tree, vegetable and tea planting, subsoiling and soil preparation with agricultural machinery, reform and construction of the primary agricultural technology extension system, and technology extension for improved varieties and fine methods;
(...)
Environment related objective
To promote agricultural production, optimize industrial structure, promote industrial integration, and improve agricultural efficiency, etc.
Measure description Coverage of the measure
Fund for the development of agricultural production: To promote agricultural production, optimize industrial structure, promote industrial integration, and improve agricultural efficiency, etc.
(...)
Agricultural green development and technical service expenditure. Mainly used to support the green, high quality and high efficiency of key crops, water saving dry farming agriculture, pilot in replacing chemical fertilizers with organic fertilizers in fruit tree, vegetable and tea planting, subsoiling and soil preparation with agricultural machinery, reform and construction of the primary agricultural technology extension system, and technology extension for improved varieties and fine methods;
(...)
Mainly farmers, new types of agribusiness, and units and individuals undertaking project tasks.
Type of measure
Financial appropriations.
 ICS - HS Code
Subsidy amount Implementation period
This project was integrated and established in 2017.
Keywords
Green
Organic
Soil