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Producers of :
1) Electricity or heat generated from wastes and biogas from waste fermentation; electricity and heat generated from waste heat or excess pressure associated with industrial production; fuels, electricity and heat made from raw materials or fuels such as kitchen wastes, livestock excrements, rice husk, peanut hull, corncob, oil-tea camellia shell, cottonseed hull, three remains, shoddy and little fuelwood, crop straws and bagasse (as well as the biogas from the fermentation of the above items);
2) High-purity carbon dioxide products which are made from industrial waste gases; shale oils which are made from oil shale; microbial proteins, dry sludge, fuels, electricity and heat made from raw materials or fuels such as oily sewage, organic waste water, sludge from wastewater treatment, oily sludge from oil field production (as well as the biogas from the fermentation of the above items); bio-diesels and industry-grade mixed oil made from waste animal oil and vegetable oil; emulsified oil blender, waterproof roll and other accessories made from the oily sludge (dross) associated with oil field production; wigs made from human hair; steam, activated carbon, white carbon black, lactic acid, calcium lactate and biogas which are made from waste distiller grains and waste brewing water;
3) Recycled water, rubber powder, retreads and reclaimed rubber which are made of junked tires entirely; recycled asphalt concrete which are made from waste asphalt concrete; industrial oils such as lubricant base oil, gasoline and diesel which are made from reclaimed used mineral oils; nitro-cotton powder coating made from retired military propellant; byproducts from desulfuration of exhaust gas and high-sulfur natural gas associated with coal-fired power plants and various industrial plants; gypsum, sulfuric acid, ammonium sulfate and sulphur made from exhaust gas and high-sulfur natural gas associated with coal-fired power plants and various industrial plants as raw materials; electricity and heat generated from gangue, coal slime, stone coal and oil shale; aluminium oxide, active calcium silicate, porcelain insulator and calcined kaolin which are made from coal ash and gangue; gasoline, diesel, petroleum coke, carbon black, recycled pulp, aluminite powder, modified materials special (for automobiles, motorcycles, household electronic appliance, pipes and tubes, recycled polyester materials special for chemical fiber, recycled polyethylene terephthalate (PET) resin special for bottles and recycled plastic products; fiber yarn, weaving cotton, non-woven fabrics, felts, adhesives and recycled polyester products which are made from waste natural fiber, chemical fiber and their products; graphite alien pieces, graphite blocks, graphite powder and graphite carburant which are made from waste graphite; and electricity generated from wind power;
4) Metallic oxide and nickel cobalt manganese composite hydroxide, lithium nickel manganese oxide or cobalt chloride made from waste batteries and their disassembled items; sliver made from waste developing solutions, waste films and other waste photosensitive materials; metals, alloys and metallic compounds made from dead catalysts, waste bulbs (tubes), electrolyzed wastes, electroplated wastes, waste circuit boards through smelting, purification or combination; metals and metallic compounds made from waste motors, scraped cars and scraped motorcycles through smelting or purification.

Producers of :
1) Fibreboard, shaving board, blockboard, charcoal, active carbon, tannin extract, hydrolytic alcohol, cellulose, lignin, xylose, arabinose, furfural and cardboard which are made from raw materials such as shoddy and little fuelwood, crop straws, and salix mongolica; 2) bagasse pulp, bagasse particle board and paper which are made from bagasse

1) The pure biodiesel producers 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 importer of biodiesel and biodiesel blend meeting the national standard of Biodiesel Bend Stock (BD100) for Diesel Engine Fuels;
3) Manufacturers of industrial oils such as lubricant base oil, gasoline and diesel which are made from reclaimed used mineral oils.

Electricity producers by solar energy

Hydroelectric power producers by hydroelectric power stations with installed capacity exceeding one million KW (including pumped-storage power stations) that sell self-produced electrical power

Manufacturers of:
1) The energy-saving vehicles and vessels conforming to the standards; 2) The new energy vehicles and vessels conforming to the standards; 3) The new energy vehicles that are listed in the Catalogue of the Models of New Energy Vehicles Exempted from Vehicle Purchase Tax.

Purchasers of passenger cars with an engine capacity of no more than 1.6 litres

The relevant enterprises engaged in the construction and operation of charging facilities of new energy vehicles and those offering property services

Enterprises: 1) whose specified income derived by the the China Clean Development Mechanism Fund (CDMFUND) which are listed in the Circular; 2) whose portion of income derived from the transfer of greenhouse gas emission reductions by CDM project enterprises which are paid to the state; 3) whose income tax levied on CDM project enterprises that implement HPC and PFC projects

Operators of eligible agricultural comprehensive development projects