Subsidies and Countervailing Measures |
G/SCM/N/284/THA |
Thailand |
2015 |
General environmental protection |
Tax concessions |
All products/economic activities |
Investment Promotion Incentives |
Environment related objective
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To enhance the country's competitiveness and achieve sustainable development in the long run
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Measure description
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Coverage of the measure
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Investment Promotion Incentives
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A wide range of activities covering all sectors
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Type of measure
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Tax concessions (e.g. exemption/reduction of corporate income tax, exemption/reduction of import duties on machinery, reduction of import duties on raw materials, and special deduction of certain expenditures)
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ICS - HS Code
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Subsidy amount
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Implementation period
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1 January 2013 - 31 December 2014
The duration of the Investment Promotion Incentives programme is indeterminate. However, the incentives granted to each investment are subject to certain time limits.
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Keywords
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Subsidies and Countervailing Measures |
G/SCM/N/284/THA |
Thailand |
2015 |
General environmental protection |
Tax concessions |
Manufacturing |
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Environment related objective
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To promote the establishment of industrial plants and industrial related activities in privilege areas in industrial estates in Thailand to accelerate industrialization process of the country and create more value products;
The growth of industries is made in a harmony with environmental management and quality of life in order to guarantee balanced development of economy, environment, and society.
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Measure description
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Coverage of the measure
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INDUSTRIAL ESTATE AUTHORITY OF THAILAND (I-EA-T) - I-EA-T Investment Privileges
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Industrial operators who are permitted to engage in industrial operation in privilege areas in industrial estates
I-EA-T Investment Privileges cover the exemption of payment of surcharge under the law on promotion of investment, import duty, value added tax on machinery, equipment, tools and supplies, including the component there of which are essential for the production of goods, as the case may be, and on materials to be used for the construction, assembly or installation of factory or building and goods imported and taken into privilege areas by industrial operators and traders for used in the production of goods.
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Type of measure
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Exemption of payments, taxes and duties
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ICS - HS Code
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Subsidy amount
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Implementation period
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1 January 2013 - 31 December 2014
Duration of the subsidy: Upon operation period
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Keywords
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Subsidies and Countervailing Measures |
G/SCM/N/220/CHN ; G/SCM/N/253/CHN ; G/SCM/N/284/CHN |
China |
2015 |
Water management and conservation |
Tax concessions |
Other |
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Environment related objective
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To absorb foreign investment and expand the open-up policy and enhance development of the areas, including water conservation
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Measure description
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Coverage of the measure
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Preferential tax policies for enterprises with foreign investment established in Special Economic Zones (excluding Shanghai Pudong area)
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Enterprises with foreign investment established in the Hainan Special Economic Zones and engaged in infrastructure projects such as water conservation projects with an operation period of no less than fifteen years (enterprise income tax exemption in the first 5 years and reduction by half in the following 5 years, starting from the year beginning to make profit)
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Type of measure
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Enterprise income tax exemption
|
ICS - HS Code
|
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Subsidy amount
|
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Implementation period
|
2009 - 2014
Duration of the subsidy: 1 January 2008 - present
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Keywords
|
Conservation
Natural resources
Water
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Subsidies and Countervailing Measures |
G/SCM/N/220/CHN ; G/SCM/N/253/CHN ; G/SCM/N/284/CHN |
China |
2015 |
Water management and conservation |
Tax concessions |
Other |
Preferential tax policies in the western regions |
Environment related objective
|
To accelerate the development of the western regions, expand the opening up, lessen the imbalance of economic development among different areas and accelerate the development of the regions, focusing on certain businesses including water conservancy
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Measure description
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Coverage of the measure
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Preferential tax policies in the western regions
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Domestic enterprises which are newly established in the western regions and engaged in business such as water conservancy whose revenue from those business accounts for over 70% of total revenue (enterprise income tax exemption in the first 2 years and reduction by half in the following 3 years, starting from the year beginning production or operation)
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Type of measure
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Enterprise income tax exemption
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ICS - HS Code
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Subsidy amount
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Implementation period
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2009 - 2014
Duration of the subsidy: 2001 - end of 2011
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Keywords
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Conservation
Natural resources
Water
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Subsidies and Countervailing Measures |
G/SCM/N/220/CHN ; G/SCM/N/253/CHN ; G/SCM/N/284/CHN |
China |
2015 |
Water management and conservation |
Tax concessions |
Other |
|
Environment related objective
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To promote the construction of infrastructure projects, including water conservancy projects
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Measure description
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Coverage of the measure
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Preferential tax treatment for public infrastructure projects that are particularly supported by the State
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Investment in and operation of public infrastructure projects such as water conservancy projects as specified in the Catalogue of Public Infrastructure Projects for Preferential Enterprise Income Tax Treatment (enterprise income tax exemption in the first 3 years and reduction by half in the following 3 years, starting from the year receiving income from the projects' operation or production)
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Type of measure
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Enterprise income tax exemption
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ICS - HS Code
|
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Subsidy amount
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Implementation period
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2009 - 2014
Duration of the subsidy: 1 January 2008 - present
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Keywords
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Conservation
Natural resources
Water
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Subsidies and Countervailing Measures |
G/SCM/N/220/CHN ; G/SCM/N/253/CHN ; G/SCM/N/284/CHN |
China |
2015 |
|
Tax concessions |
Energy, Manufacturing, Services |
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Environment related objective
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To protect the environment and encourage the recycle of resources
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Measure description
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Coverage of the measure
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Preferential tax treatment for projects for environmental protection, water and energy conservation
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1) Income derived by an enterprise 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 discharge reduction, and seawater desalination etc. shall, starting from the year receiving income from the projects' operation or production, be exempted from enterprise income tax in the first year through the third year and allowed a tax reduction by half in the fourth year through the sixth year;
2) Where an enterprise purchases and actually uses 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 for Preferential Enterprise Income Tax Treatment and the Catalogue of Special Safe Production Equipment for Preferential Enterprise Income Tax Treatment, 10% of its investment in the special equipment may be credited against its tax payable for the current year, and any amount that is not credited in that year may be carried forward and credited in the following five tax years.
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Type of measure
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Enterprise income tax exemption and reduction
|
ICS - HS Code
|
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Subsidy amount
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Implementation period
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2009 - 2014
Duration of the subsidy: 1 January 2008 - present
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Keywords
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Natural resources
Recycle
Environment
Energy
Conservation
Water
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Subsidies and Countervailing Measures |
G/SCM/N/220/CHN ; G/SCM/N/253/CHN ; G/SCM/N/284/CHN |
China |
2015 |
Natural resources conservation |
Tax concessions |
Manufacturing |
|
Environment related objective
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To encourage the integrated utilization of resources and protect the environment
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Measure description
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Coverage of the measure
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Preferential tax treatment for building materials products produced with integrated utilization of resources
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If an enterprise uses the resources specified in the Catalogue of Comprehensive Use of Resources for Preferential Enterprise Income Tax Treatment as its main raw materials to manufacture products listed in the same Catalogue that meet relevant national and industrial standards, its income thus derived shall be included in the total taxable income of the enterprise at a reduced amount of 90%
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Type of measure
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Enterprise income tax exemption and reduction
|
ICS - HS Code
|
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Subsidy amount
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Implementation period
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2009 - 2014
Duration of the subsidy: 1 January 2008 - present
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Keywords
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Natural resources
Environment
|
|
Subsidies and Countervailing Measures |
G/SCM/N/220/CHN ; G/SCM/N/253/CHN ; G/SCM/N/284/CHN |
China |
2015 |
|
Tax concessions |
Manufacturing |
|
Environment related objective
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To encourage the integrated utilization of resources and protect the environment
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Measure description
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Coverage of the measure
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Preferential tax treatment for building materials products produced with integrated utilization of resources
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The VAT on recycled water, rubber powder which is made of junked tires entirely, retreads, special building materials products which contain no less than 30% waste residues in raw materials shall be exempted
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Type of measure
|
Value added tax exemption
|
ICS - HS Code
|
|
Subsidy amount
|
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Implementation period
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2009 - 2014
Duration of the subsidy: 1 January 2009 - present
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Keywords
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Natural resources
Environment
Recycle
Waste
|
|
Subsidies and Countervailing Measures |
G/SCM/N/220/CHN ; G/SCM/N/253/CHN ; G/SCM/N/284/CHN |
China |
2015 |
|
Tax concessions |
Manufacturing |
|
Environment related objective
|
To encourage the integrated utilization of resources and protect the environment
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Measure description
|
Coverage of the measure
|
Preferential tax treatment for building materials products produced with integrated utilization of resources
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The VAT on building gravel aggregates which have building (structure) wastes and gangues as raw materials shall be exempted
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Type of measure
|
Value added tax exemption
|
ICS - HS Code
|
|
Subsidy amount
|
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Implementation period
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2009 - 2014
Duration of the subsidy: 1 August 2011 - present
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Keywords
|
Natural resources
Environment
Waste
|
|
Subsidies and Countervailing Measures |
G/SCM/N/220/CHN ; G/SCM/N/253/CHN ; G/SCM/N/284/CHN |
China |
2015 |
Natural resources conservation |
Tax concessions |
Manufacturing |
|
Environment related objective
|
To encourage the integrated utilization of resources and protect the environment
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Measure description
|
Coverage of the measure
|
Preferential tax treatment for building materials products produced with integrated utilization of resources
|
50% of the VAT on some parts of new-type wall material products shall be refunded upon collection
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Type of measure
|
Value added tax exemption
|
ICS - HS Code
|
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Subsidy amount
|
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Implementation period
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2009 - 2014
Duration of the subsidy: 1 July 2008 - present
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Keywords
|
Natural resources
Environment
|
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