Subsidies and Countervailing Measures |
G/SCM/N/220/CHN ; G/SCM/N/253/CHN ; G/SCM/N/284/CHN |
China |
2015 |
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Tax concessions |
Energy, 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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1) The vehicle and vessel tax on the energy-saving vehicles and vessels conform to the standards shall be allowed a reduction by half;
2) The vehicle and vessel tax on the new energy vehicles and vessels conform to the standards shall be exempted;
3) The vehicle purchase tax on the new energy vehicles that are listed in the Catalogue of the Models of New Energy Vehicles Exempted from Vehicle Purchase Tax shall be exempted.
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Type of measure
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Vehicle and vessel tax exemption and reduction
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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) and 2) 1 January 2012 - present;
3) 1 September 2014 - 31 December 2017
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Keywords
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Energy
Environment
Conservation
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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 |
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Tax concessions |
Energy, 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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For purchased passenger cars with an engine capacity of no more than 1.6 litres:
1) The vehicle purchase tax shall be levied at a reduced rate of 5%;
2) The vehicle purchase tax shall be levied at a reduced rate of 7.5%.
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Type of measure
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Vehicle purchase tax reduction
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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) 20 January - 31 December 2009;
2) 1 January - 31 December 2010
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Keywords
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Emissions
Energy
Environment
Conservation
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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 |
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Tax concessions |
All products/economic activities |
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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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1) Specified income derived by the China Clean Development Mechanism Fund (CDMFUND) which are listed in the Circular shall be exempted from enterprise income tax;
2) The portion of income derived from the transfer of greenhouse gas emission reductions by CDM project enterprises which are paid to the state shall be deducted from the taxable income;
3) The enterprise income tax on CDM project enterprises that implement HPC and PFC projects where 65% of income derived from the transfer of greenhouse gas emission reductions are paid to the state, and N20 projects where 30% of income derived from the transfer of greenhouse gas emission reductions are paid to the state shall, starting from the year receiving income from the transfer of greenhouse gas emission reductions, be exempted in the first year through the third year and allowed a tax reduction by half in the fourth year through the six year.
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Type of measure
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Enterprise income tax exemption, reduction and deduction
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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 2007 - present
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Keywords
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Clean
Emissions
Climate
Green
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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 |
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Tax concessions |
Fisheries, Forestry |
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Environment related objective
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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
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Measure description
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Coverage of the measure
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Preferential tax policies on imports of seeds (seedlings), breeding stock (fowl), fish fries (breeds) and wild animals and plants kept as breeds during the period of the "Eleventh Five-Year Plan" and "Twelfth Five-Year Plan"
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The import VAT on imported seeds (seedlings), breeding stock (fowl), fish fries (breeds) and wild animals and plants kept as breeds which are within the approved quantity and scope shall be exempted
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Type of measure
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Value added 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: 2006 - present
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Keywords
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|
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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 |
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Tax concessions |
Other |
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Environment related objective
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To facilitate the implementation of the Convention on International Trade in Endangered Species of Wild Fauna and Flora and to protect wild animals and plants
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Measure description
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Coverage of the measure
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Preferential tax treatment for endangered wild animals and plants as well as their products returned by foreign governments, by the government of Hong Kong SAR, China or the government of Macao SAR, China to China
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Tariff and import VAT on the endangered wild animals and plants as well as their products which are listed in the appendix to the Convention on International Trade in Endangered Species of Wild Fauna and Flora, returned by foreign governments, by the government of Hong Kong SAR, China, or by the government of Macao SAR, China to the Office of the Administration of Import and Export of Endangered Species under the SFA shall be exempted
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Type of measure
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Tariff and import value added 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 2002 - present
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Keywords
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|
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Subsidies and Countervailing Measures |
G/SCM/N/253/VNM |
Viet Nam |
2015 |
General environmental protection |
Tax concessions |
All products/economic activities |
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Environment related objective
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To encourage enterprises to invest in regions or sectors which need for development, including the environment sector
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Measure description
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Coverage of the measure
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Incentives on corporate income tax rates for enterprises operating in regions or sectors entitled to incentives
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Corporate tax rate of 10% is applied to revenues of enterprises in the sectors of education and training, vocational training, healthcare, culture, sports and environment (hereinafter referred to as socialized sector) for the whole operation duration. Tax exemption in 4 years and 50% reduction of the tax amount payable in the next 5 years are applied to newly-established enterprises in the socialized sector operating in a region which is not in the list of regions with difficult and especially difficult socio-economic conditions.
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Type of measure
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Preferential corporate income tax rates
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ICS - HS Code
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Subsidy amount
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Implementation period
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2011 - 2013
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Keywords
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|
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Subsidies and Countervailing Measures |
G/SCM/N/284/CHE |
Switzerland |
2015 |
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Tax concessions |
Manufacturing |
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Environment related objective
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To avoid an undesirable worsening of the competitiveness of the companies that participate in the Emissions Trading Scheme (ETS) or commit to emission reductions (nonETS)
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Measure description
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Coverage of the measure
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Refund of the CO2 levy (Art. 31 of Federal Act on the Reduction of CO2 Emissions (CO2 Act) of 23 December 2011
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The refund of the CO2 levy is granted only to companies covering an activity referred to in Annex 7 of the CO2 Ordinance (energy intensive industries). Eligible companies have to commit to reducing greenhouse gas emissions on the basis of a fixed emissions reduction target. If a company fails to fulfil its target, a sanction of CHF 125 for each excess tonne CO2eq emitted is to be paid in addition to the CO2 levy and an emission reduction certificate for each excess tonne has to be surrendered
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Type of measure
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Refund of CO2 levy
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ICS - HS Code
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Subsidy amount
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Implementation period
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2013 - 2014
The duration of the CO2 levy and of the refunds has not been specified. The domestic greenhouse gas emissions reduction targets of the CO2 act have to be renewed by 2020.
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Keywords
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|
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Subsidies and Countervailing Measures |
G/SCM/N/284/CRI ; G/SCM/N/290/CRI |
Costa Rica |
2015 |
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Tax concessions |
Energy, Manufacturing, Other |
The Duty-Free Zone Regime |
Environment related objective
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Strategic sectors and some requirements to qualify for the duty-free zone regime are environment related.
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Measure description
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Coverage of the measure
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The Duty-Free Zone Regime
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The subsidy is granted to qualified enterprises.
There are several stages in the granting of Regime status, including: (1) any natural or legal person wishing to join the Duty-Free Zone Regime is required to, inter alia, be accompanied by detailed information on the pollution caused by the process and its waste and the documents requested by the Board of Directors of the Corporation.
A Special Commission appointed by the Executive for this purpose is responsible for defining strategic sectors. When defining a strategic sector, this Special Commission shall take into consideration the National Development Plan, the existing criteria governing the sectors concerned, and the following guidelines: (...) the projects foster technological innovation and transfer or promote the incorporation of clean technology, integrated waste management, energy savings and efficient water management.
The strategic sectors defined include renewable energy sources; and projects in which the enterprise operating under the Duty-Free Zone Regime has at least one of the following certifications for its local operations: (1) ISO (International Organization for Standardization) 14001 (14004) or equivalent; and (2) LEED (Leadership in Energy and Environmental Design) or equivalent.
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Type of measure
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Exemption from payment of all taxes, consular fees and duties given that certain conditions are met
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ICS - HS Code
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Subsidy amount
|
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Implementation period
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2014
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Keywords
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Pollution
Waste
Clean
Energy
Environment
Renewable
Conservation
Water
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Subsidies and Countervailing Measures |
G/SCM/N/284/EU/ADD.13 |
European Union: Hungary |
2015 |
General environmental protection |
Tax concessions |
All products/economic activities |
Tax concession related to development projects |
Environment related objective
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To stimulate investment activities, including environmental protection projects
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Measure description
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Coverage of the measure
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Tax concession related to development projects
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Eligible development projects including those who have a value of at least 100 million HUF and constitute the launch and operation of an independent environmental protection project
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Type of measure
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Corporate tax deduction
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ICS - HS Code
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Subsidy amount
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Implementation period
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2013
Duration of the subsidy: The tax concession may be applied in the tax year following the year when the project was launched - or in the same tax year at the taxpayer's discretion - and in the following nine tax years, at the latest during the fourteenth tax year following the tax year in which the notification or the application was submitted.
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Keywords
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|
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Subsidies and Countervailing Measures |
G/SCM/N/284/EU/ADD.13 |
European Union: Hungary |
2015 |
General environmental protection |
Tax concessions |
All products/economic activities |
Tax concession related to development projects |
Environment related objective
|
To stimulate investment activities, including environmental protection projects
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Measure description
|
Coverage of the measure
|
Tax concession related to development projects
|
Eligible development projects including those who have a value of at least 100 million HUF and constitute the launch and operation of an independent environmental protection project
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Type of measure
|
Corporate tax deduction
|
ICS - HS Code
|
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Subsidy amount
|
|
Implementation period
|
2014
Duration of the subsidy: The tax concession may be applied in the tax year following the year when the project was launched - or in the same tax year at the taxpayer's discretion - and in the following nine tax years, at the latest during the fourteenth tax year following the tax year in which the notification or the application was submitted.
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Keywords
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