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3.76. China applies export duties in accordance with the Regulations on Import and Export Tariffs. They are applied with a view to protecting the domestic environment and supporting the effective utilization and sustainable development of energy and scarce resources. (...).

3.79. Export restrictions and prohibitions are aimed to, inter alia, (...) protect human health or safety, or the lives or health of animals and plants; protect the environment; protect exhaustible natural resources that are in short domestic supply or may require effective protection; (...).

3.80. Export restrictions, including prohibitions and licensing requirements are in place on a variety of items, as highlighted in China's WTO notification in 2019 on its quantitative restrictions. The list of items that are subject to prohibitions and restrictions is generally announced by MOFCOM, in collaboration with other relevant departments. Export prohibitions apply to products such as certain forest litter and turf, ractopamine, certain hazardous chemicals, natural sand (except metallic sand), pesticides and persistent organic pollutants, charcoal, certain toxic substances, and wild animal products. The legal basis for export prohibitions are mainly provided by: (...) (iii) MOFCOM, GACC and former State Environmental Protection Administration (SEPA) Joint Announcement No. 116, 2005; (...).

Table 3.12 Products subject to export quotas and licensing, 2020
Products: Substances that deplete the ozone layer
Type of management: Export licence
Comment: Export of such product must be allowed before applying for an export licence.

3.98. After the issuance by the Ministry of Finance (MOF) and the State Taxation Administration of the Announcement on Increasing the Export Tax Refund Rate of Some Products in 2020 , the VAT rebate rate of all products, except for the high-pollution, high-energy consuming, and resource based products, became equal to the applied rate. (...).

3.101. (...) Products not subject to VAT rebate [on exports] include high-energy-consuming products, high-polluting products, and endangered species of fauna and flora.

3.115. During the review period, China continued to provide incentives and financial support to different sectors and industries. (...) Furthermore, support was also granted with a view to protecting the environment, reducing emissions, and conserving energy. Generally, support is granted by the Central Government or local governments in the form of direct transfers and tax preferences. The authorities indicate that no incentives are granted in the form of access to credit.

3.117. In June 2019, China notified to the WTO its support programmes at the central and subcentral levels during the period 2017-18. (...) According to the notification, the objectives of the subsidies are to support rural and regional development, protect the environment, conserve energy, upgrade specific industries, improve productivity and efficiency, (...).

3.118. At the central level, support is provided in form of preferential taxes, payment and stamp duty exemptions, tariff and VAT reductions, and fiscal appropriation. Fifteen of the 79 programmes had already expired by the time of provision of the notification (...). Among the 59 central programmes still active in 2019 (...)3 each on waste management, financing, environment, and automobile and transportation. (...).

Table 3.15 Government guidance funds
Name: Beijing Science and Technology Innovation Fund
Size (CNY billion): 20
Founding year: 2017
Industries: (...) clean energy, artificial intelligence, advanced manufacturing, healthcare, information technology, quantum computing