Search

More search criteria
Less search criteria
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/315/CHN China 2018 General environmental protection Tax concessions Manufacturing
Preferential VAT on comprehensively utilized…
Preferential VAT on comprehensively utilized products with agricultural surplus and forestry residues as raw materials
Environment related objective
To promote integrated utilization of resources and protect environment
Measure description Coverage of the measure
Preferential VAT on comprehensively utilized products with agricultural surplus and forestry residues as raw materials
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
Type of measure
1) 70% of the VAT refund; 2) 50% of the VAT refund.
 ICS - HS Code
Subsidy amount Implementation period
2015-2016

Duration of the subsidy: 1 July 2015-present
Keywords
Environment
Forest
Natural resources
Subsidies and Countervailing Measures G/SCM/N/315/CHN China 2018
Alternative and renewable energy, Waste…
Alternative and renewable energy, Waste management and recycling
 Tax concessions Energy
Preferential consumption tax on petroleum…
Preferential consumption tax on petroleum products produced with comprehensive utilization of resources
Environment related objective
To promote integrated utilization of resources and protect environment.
Measure description Coverage of the measure
Preferential consumption tax on petroleum products produced with comprehensive utilization of resources
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.
Type of measure
Consumption tax exemption
 ICS - HS Code
Subsidy amount Implementation period
2015-2016

Duration of the subsidy: 1) and 2) 1 January 2009 - present; 3) 1 November 2013 - 31 October 2018
Keywords
Bio
Environment
Natural resources
Waste
Subsidies and Countervailing Measures G/SCM/N/315/CHN China 2018 Alternative and renewable energy Tax concessions Energy
Preferential VAT on photovoltaic-generated…
Preferential VAT on photovoltaic-generated electricity
Environment related objective
To encourage the use of solar energy to generate electricity and protect environment.
Measure description Coverage of the measure
Preferential VAT on photovoltaic-generated electricity
Electricity producers by solar energy
Type of measure
50% of the VAT refund
 ICS - HS Code
Subsidy amount Implementation period
2015-2016

Duration of the subsidy: 1 January 2016 - 31 December 2018
Keywords
Energy
Environment
Renewable
Subsidies and Countervailing Measures G/SCM/N/315/CHN China 2018 Alternative and renewable energy Tax concessions Energy Preferential VAT on hydropower electricity
Environment related objective
To encourage the use of clean energy and protect environment.
Measure description Coverage of the measure
Preferential VAT on hydropower electricity
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
Type of measure
1) from 1 January 2013 to 31 December 2015: VAT refund that exceeds 8% of the actual VAT paid; 2) from 1 January 2016 to 31 December 2017: VAT refund that exceeds 12% of the actual VAT paid
 ICS - HS Code
Subsidy amount Implementation period
2015-2016

Duration of the subsidy: 1 January 2013-31 December 2017
Keywords
Clean
Energy
Environment
Renewable
Subsidies and Countervailing Measures G/SCM/N/315/CHN China 2018 Energy conservation and efficiency 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
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.
Type of measure
1) The vehicle and vessel tax reduction by half; 2) The vehicle and vessel tax exemption; 3) The vehicle purchase tax exemption
 ICS - HS Code
Subsidy amount Implementation period
2015-2016

Duration of the subsidy: 1) and 2) 2012-present; 3) 1 September 2014-31 December 2020
Keywords
Energy
Environment
Subsidies and Countervailing Measures G/SCM/N/315/CHN China 2018
Air pollution reduction, Climate change…
Air pollution reduction, Climate change mitigation and adaptation, Environmental goods and services promotion
 Tax concessions Manufacturing
Preferential vehicle purchase tax on low-emission…
Preferential vehicle purchase tax on low-emission cars
Environment related objective
To promote energy-saving and environmental protection
Measure description Coverage of the measure
Preferential vehicle purchase tax on low-emission cars
Purchasers of passenger cars with an engine capacity of no more than 1.6 litres
Type of measure
1) 5% of the vehicle purchase tax reduction; 2) 7.5% of the vehicle purchase tax reduction. Starting from 1 January 2018, the statutory rate of 10% shall be resumed.
 ICS - HS Code
Subsidy amount Implementation period
2015-2016

Duration of the subsidy: 1) 1 October 2015 - 31 December 2016; 2) 1 January 2017- 31 December 2017
Keywords
Emissions
Energy
Environment
Subsidies and Countervailing Measures G/SCM/N/315/CHN China 2018
Air pollution reduction, Climate change…
Air pollution reduction, Climate change mitigation and adaptation, Environmental goods and services promotion
 Grants and direct payments Services
Fund for the construction and operation of public…
Fund for the construction and operation of public charging facilities for new energy passenger cars
Environment related objective
To accelerate the construction of the charging facilities of new energy vehicles and improve the environment for utilization of new energy vehicles.
Measure description Coverage of the measure
Fund for the construction and operation of public charging facilities for new energy passenger cars
The relevant enterprises engaged in the construction and operation of charging facilities of new energy vehicles and those offering property services
Type of measure
Financial appropriations
 ICS - HS Code
Subsidy amount Implementation period
2015-2016

Duration of the subsidy: 2016-2020
Keywords
Energy
Environment
Subsidies and Countervailing Measures G/SCM/N/315/CHN China 2018 Climate change mitigation and adaptation Tax concessions Energy, Manufacturing
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
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
Type of measure
1) The enterprise income tax exemption; 2) The enterprise income tax deduction; 3) 3 years of enterprise income tax exemption and 3 years of reduction by half,starting from the year receiving income from the transfer of greenhouse gas emission reductions.
 ICS - HS Code
Subsidy amount Implementation period
2015-2016

Duration of the subsidy: 2007-present
Keywords
Clean
Emissions
Green
Subsidies and Countervailing Measures G/SCM/N/315/CHN China 2018 Sustainable agriculture management Grants and direct payments Agriculture, Services Fund for agricultural comprehensive development
Environment related objective
To improve agricultural infrastructure and strengthen ecological construction, enhance the agricultural comprehensive production capacity, promote agricultural and rural development and improve farmers' income.
Measure description Coverage of the measure
Fund for agricultural comprehensive development
Operators of eligible agricultural comprehensive development projects
Type of measure
Financial appropriations
 ICS - HS Code
Subsidy amount Implementation period
2015-2016

Duration of the subsidy: 1988-2016
Keywords
Eco
Subsidies and Countervailing Measures G/SCM/N/315/CHN China 2018
Soil management and conservation, Water…
Soil management and conservation, Water management and conservation
 Grants and direct payments Agriculture, Other
Fund for farmland water conservancy construction…
Fund for farmland water conservancy construction and water and soil conservation
Environment related objective
To support the rural areas to develop small farmland water conservation projects to prevent water and soil erosion.
Measure description Coverage of the measure
Fund for farmland water conservancy construction and water and soil conservation
Operators of eligible farmland water and soil conservation projects
Type of measure
Financial appropriations
 ICS - HS Code
Subsidy amount Implementation period
2015-2016

Duration of the subsidy: 1983-present
Keywords
Conservation
Natural resources
Soil
Water