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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/401/CHN China 2023
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 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
Not available
 Implementation period
1 July 2015 to present.
Keywords
Conservation
Energy
Subsidies and Countervailing Measures G/SCM/N/401/CHN China 2023
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; (...)
Type of measure
Preferential tax treatment
 ICS - HS Code
Subsidy amount
Not available.
 Implementation period
1) and 2) from 1 January 2009 to present
Keywords
Bio
Environment
Natural resources
Subsidies and Countervailing Measures G/SCM/N/401/CHN China 2023
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) From 1 September 2014 to 31 December 2023; 2) and 3) from 7 May 2015 to 9 July 2018
Keywords
Conservation
Energy
Environment
Emissions
Subsidies and Countervailing Measures G/SCM/N/401/CHN China 2023 Climate change mitigation and adaptation Tax concessions All products/economic activities
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
Not available.
 Implementation period
1 January 2007 to present.
Keywords
Clean
Emissions
Green
Subsidies and Countervailing Measures G/SCM/N/401/CHN China 2023 Water management and conservation Tax concessions Other Exemption of government managed fund.
Environment related objective
To support water conservancy construction projects
Measure description Coverage of the measure
Exemption of government managed fund.
Educational surtax, local educational surtax and water conservancy construction fund shall be exempted.
Type of measure
Preferential tax treatment
 ICS - HS Code
Subsidy amount
Not available.
 Implementation period
1 February 2016 to present.
Keywords
Conservation
Water
Subsidies and Countervailing Measures G/SCM/N/401/CHN China 2023
Other environmental risks mitigation,…
Other environmental risks mitigation, Biodiversity and ecosystem
 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. Imported seed sources that are eligible for the List of Goods Exempt from VAT on Imported Seed Sources.
Type of measure
Preferential tax treatment
 ICS - HS Code
Subsidy amount
Not available
Implementation period
From 1 January 2016 to 31 December 2025.
Keywords
Forest
Natural resources
Subsidies and Countervailing Measures G/SCM/N/401/CHN China 2023 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, and promote the economic restructuring and the transformation of the mode of development.
Measure description Coverage of the measure
Preferential tax policies on backfilling mining and mining resources of depleted mines.
1) The mineral resources of depleted mines that meet the requirements; 2) The coal replaced through backfill mining.
Type of measure
Preferential tax treatment
 ICS - HS Code
Subsidy amount
Not available
 Implementation period
1) 1 September 2020 to present; 2) 1 December 2014 to 31 August 2023.
Keywords
Natural resources
Sustainable
Subsidies and Countervailing Measures G/SCM/N/401/CHN China 2023 Sustainable agriculture management Grants and direct payments Agriculture
Fund for the development of agricultural…
Fund for the development of agricultural production: the subsidy is provided to: (...)Agricultural green development and technical service expenditure. Mainly used to support the green, high quality and high efficiency of key crops
Environment related objective
To support agricultural green development
Measure description Coverage of the measure
Fund for the development of agricultural production: the subsidy is provided to: (...)Agricultural green development and technical service expenditure. Mainly used to support the green, high quality and high efficiency of key crops
Mainly farmers, new types of agribusiness, and units and individuals undertaking project tasks.
Type of measure
Grant
 ICS - HS Code
Subsidy amount
2021: 210303 million RMB; 2022: 232483 million RMB
 Implementation period
This project was integrated and established in 2017.
Keywords
Green
Subsidies and Countervailing Measures G/SCM/N/401/CHN China 2023
Soil management and conservation, Water…
Soil management and conservation, Water management and conservation
 Grants and direct payments Agriculture
Fund for Water Conservancy Development: The…
Fund for Water Conservancy Development: The central government determines the allocation of subsidies to each province according to the budget scale and relevant factors. The project is mainly organized and implemented by city and county level water conservancy departments, and can also be implemented by new types of agribusiness such as farmers, village groups and farmers' professional cooperation organizations by means of subsidy after construction, rewards instead of grants and self construction by villagers.
Environment related objective
To support the construction of soil and water conservation projects and prevent and control soil erosion.
Measure description Coverage of the measure
Fund for Water Conservancy Development: The central government determines the allocation of subsidies to each province according to the budget scale and relevant factors. The project is mainly organized and implemented by city and county level water conservancy departments, and can also be implemented by new types of agribusiness such as farmers, village groups and farmers' professional cooperation organizations by means of subsidy after construction, rewards instead of grants and self construction by villagers.
The Water and land conservation project.
Type of measure
Grant
 ICS - HS Code
Subsidy amount
2021: 4500 million RMB; 2022: 5029 million RMB
 Implementation period
1983 to present.
Keywords
Conservation
Soil
Water
Subsidies and Countervailing Measures G/SCM/N/401/CHN China 2023
Other environmental risks mitigation, Water…
Other environmental risks mitigation, Water management and conservation
 Grants and direct payments Agriculture
Fund for disaster prevention and relief in…
Fund for disaster prevention and relief in agricultural production.
Environment related objective
To support the response to agricultural disasters, floods and droughts.
Measure description Coverage of the measure
Fund for disaster prevention and relief in agricultural production.
The expenditure on agricultural production and disaster relief is used for the prevention, control and post disaster relief of agricultural natural disasters and agricultural biological disasters; the expenditure on flood and drought relief is used to spend flood seasons safely, repair water conservancy facilities destroyed by flood and fight drought.
Type of measure
Financial appropriations
 ICS - HS Code
Subsidy amount
2021: 7400 million RMB; 2022: 16273.5 million RMB
 Implementation period
2019 to present.
Keywords
Natural disaster
Bio
Water