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
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To encourage the use of clean energy and protect environment.
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Measure description
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Coverage of the measure
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Preferential VAT on hydropower electricity
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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
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Type of measure
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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
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ICS - HS Code
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Subsidy amount
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Implementation period
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2015-2016
Duration of the subsidy: 1 January 2013-31 December 2017
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Keywords
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Clean
Energy
Environment
Renewable
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Subsidies and Countervailing Measures |
G/SCM/N/315/CHN |
China |
2018 |
Energy conservation and efficiency |
Tax concessions |
Manufacturing |
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Environment related objective
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To promote utilization of energy-saving and new energy products and protect environment.
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Measure description
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Coverage of the measure
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Preferential tax treatment for energy-saving and new energy vehicles and vessels
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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.
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Type of measure
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1) The vehicle and vessel tax reduction by half; 2) The vehicle and vessel tax exemption; 3) The vehicle purchase 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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2015-2016
Duration of the subsidy: 1) and 2) 2012-present; 3) 1 September 2014-31 December 2020
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Keywords
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Subsidies and Countervailing Measures |
G/SCM/N/315/CHN |
China |
2018 |
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Tax concessions |
Manufacturing |
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Environment related objective
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To promote energy-saving and environmental protection
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Measure description
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Coverage of the measure
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Preferential vehicle purchase tax on low-emission cars
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Purchasers of passenger cars with an engine capacity of no more than 1.6 litres
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Type of measure
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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.
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ICS - HS Code
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Subsidy amount
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Implementation period
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2015-2016
Duration of the subsidy: 1) 1 October 2015 - 31 December 2016; 2) 1 January 2017- 31 December 2017
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Keywords
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Emissions
Energy
Environment
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Subsidies and Countervailing Measures |
G/SCM/N/315/CHN |
China |
2018 |
Climate change mitigation and adaptation |
Tax concessions |
Energy, Manufacturing |
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Environment related objective
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To reduce the emission of greenhouse gas (GHG).
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Measure description
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Coverage of the measure
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Preferential tax policies for Clean Development Mechanism
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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
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Type of measure
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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.
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ICS - HS Code
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Subsidy amount
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Implementation period
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2015-2016
Duration of the subsidy: 2007-present
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Keywords
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Subsidies and Countervailing Measures |
G/SCM/N/315/RUS |
Russian Federation |
2018 |
Alternative and renewable energy |
Tax concessions |
Energy |
Support of industrial development: Magadan Region |
Environment related objective
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To support the development of industrial capacity, including hydroelectric power stations
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Measure description
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Coverage of the measure
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Support of industrial development: Magadan Region
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1. Organizations that own power transmission lines are subject to the reduction of property tax;
2. Organizations that own hydroelectric power stations are subject to property tax exemption
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Type of measure
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Tax incentives
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ICS - HS Code
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Subsidy amount
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Implementation period
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2015-2016
Duration of the subsidy:
1. 2014-2019;
2. 5 years after putting the hydroelectric power station into operation
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Keywords
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Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
Alternative and renewable energy |
Tax concessions |
Energy |
Second Generation Biofuel Credit |
Environment related objective
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To encourage the substitution of second generation fuels produced from renewable sources for gasoline.
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Measure description
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Coverage of the measure
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Second Generation Biofuel Credit
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Producers of second generation fuels from renewable sources
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Type of measure
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Income tax concession
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: The tax credit expired 31 December 2016
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Keywords
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Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
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Tax concessions, Investment measures |
Energy, Manufacturing |
Advanced Energy Property Credit |
Environment related objective
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To stimulate economic growth, create jobs, and reduce greenhouse gas emissions by supporting investments in green energy manufacturing.
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Measure description
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Coverage of the measure
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Advanced Energy Property Credit
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Investors in qualified advanced energy project that re-equips, expands, or establishes a manufacturing facility for production, including: (1) property designed to be used to produce energy from renewable resources; (2) fuel cells, microturbines, or an energy storage system for use with electric or hybrid-electric vehicles; (3) electric grids to support the transmission of intermittent sources of renewable energy; (4) property designed to capture and sequester carbon dioxide; (5) property designed to refine or blend renewable fuels or to produce energy conservation technologies; (6) qualified plug-in electric drive motor vehicles, qualified plug in electric vehicles, or components which are designed specifically for use with such vehicles; and (7) other advanced energy property designed to reduce greenhouse gas emissions.
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Type of measure
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Credit to reduce federal income taxes
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: There is a 1-year period from the time of acceptance for the taxpayer to satisfy the requirements for certification, and then a 3-year period from the time of certification to place the property in service. The placed-in-service deadline for most projects is 2017.
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Keywords
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Emissions
Energy
Green
Renewable
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Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
Alternative and renewable energy |
Tax concessions |
Energy |
Energy Production Credit |
Environment related objective
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To encourage the development of clean or renewable electricity.
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Measure description
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Coverage of the measure
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Energy Production Credit
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Certain electricity producers from wind energy, biomass, geothermal energy, solar energy, small irrigation power, municipal solid waste, or qualified hydropower and sold to an unrelated party
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Type of measure
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Income tax concession
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: The provision applies to projects other than wind for which construction began before the end of 2016. The provision applies to eligible wind projects that begin construction before the end of 2019, with the tax credit phasing out for projects that begin construction after 31 December 2016.
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Keywords
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Bio
Clean
Energy
Renewable
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Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
Alternative and renewable energy |
Tax concessions, Investment measures |
Energy |
Energy Investment Credit |
Environment related objective
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To encourage the development of clean or renewable electricity.
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Measure description
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Coverage of the measure
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Energy Investment Credit
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Investors in solar and geothermal energy property, qualified fuel cell power plants, stationary microturbine power plants, geothermal heat pumps, small wind property, and combined heat and power property.
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Type of measure
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Income tax concession
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: The credit expired for investments made after 31 December 2016 except for solar energy projects that begin construction before 1 January 2022 and are placed in service before 1 January 2024. Solar energy projects that begin construction after 31 December 2019 are eligible for a diminished credit.
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Keywords
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Subsidies and Countervailing Measures |
G/SCM/N/315/USA |
United States of America |
2018 |
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Tax concessions |
Forestry |
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Environment related objective
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To promote reforestation on private timberlands
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Measure description
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Coverage of the measure
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Expensing and Seven-Year Amortization for Reforestation Expenditures
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All implementers of clearing land and planting trees
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Type of measure
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Income tax concession
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ICS - HS Code
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Subsidy amount
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Implementation period
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Fiscal years 2015 and 2016
Duration of the subsidy: Indefinite
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Keywords
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