Subsidies and Countervailing Measures |
G/SCM/N/315/CHN |
China |
2018 |
Water management and conservation |
Tax concessions, Investment measures |
Other |
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Environment related objective
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To encourage the infrastructure projects on water conservation with the purpose of absorbing foreign investment and expanding the open-up policy and enhance development of the region.
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Measure description
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Coverage of the measure
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Preferential tax policies for enterprises with foreign investment established in Special Economic Zones (excluding Shanghai Pudong area)
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Enterprises with foreign investment established in the Hainan Special Economic Zones and engaged in infrastructure projects such as airports, harbours, docks, highways, railways, power stations, coal mines and water conservation projects, and enterprises with foreign investment engaged in the development of and operations in agriculture with an operation period of no less than fifteen years
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Type of measure
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5 years of enterprise income tax exemption and 5 years of reduction by half
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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: 2008-present
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Keywords
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Conservation
Natural resources
Water
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Subsidies and Countervailing Measures |
G/SCM/N/315/CHN |
China |
2018 |
Water management and conservation |
Tax concessions, Investment measures |
Other |
Preferential tax policies in the western regions |
Environment related objective
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To encourage the domestic and foreign-invested enterprises to engage in business including water conservancy with the purpose of accelerating the development of the western regions, expanding the opening up, lessening the imbalance of economic development among different areas and accelerating the development of the regions.
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Measure description
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Coverage of the measure
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Preferential tax policies in the western regions
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The domestic and foreign-invested enterprises which are newly established in the western regions and engaged in business such as transportation, electric power, water conservancy, postal service, radio and television, etc., whose revenue from those business accounts for over 70% of total revenue
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Type of measure
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2 years of enterprise income tax exemption and 3 years of reduction by half
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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: From 2001 to the end of 2011, the newly established enterprises in transportation, power, water conservancy, postal service as well as radio and television before 31 December 2010, which were examined and approved by the taxation authorities, may enjoy the 2 years of exemption and 3 years of reduction by half policy until expiration; for those meeting the original tax preference criteria of the Western Development Plan, but failing to complete the verification formalities of the taxation authorities before 31 December 2010 due to such reasons as yet to generate revenue or enter the profit-earning year, the tax preference policies can be applied after they complete relevant formalities.
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Keywords
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Conservation
Natural resources
Water
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Subsidies and Countervailing Measures |
G/SCM/N/315/CHN |
China |
2018 |
Water management and conservation |
Tax concessions, Investment measures |
Other |
|
Environment related objective
|
To encourage the investment and operation of public infrastructure projects on water conservation with the purpose of promoting the construction of infrastructure projects.
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Measure description
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Coverage of the measure
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Preferential tax treatment for public infrastructure projects that are particularly supported by the State
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Enterprises with investment in and operation of public infrastructure projects such as water conservancy, harbours, wharves, airports, railways, highways, urban public transportation and electric power projects
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Type of measure
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3 years of enterprise income tax exemption and 3 years of reduction by half
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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: 2008-present
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Keywords
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Conservation
Natural resources
Water
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Subsidies and Countervailing Measures |
G/SCM/N/315/CHN |
China |
2018 |
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Tax concessions |
Energy, Other |
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Environment related objective
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To protect the environment and encourage the recycle of resources.
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Measure description
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Coverage of the measure
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Preferential tax treatment for projects for environmental protection, water and energy conservation
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1) Enterprises from the qualified projects of environmental protection or energy and water conservation such as projects of public sewage treatment, public refuse treatment, comprehensive development and utilization of methane, technological upgrading for energy conservation and discharge reduction, and seawater desalination etc.; 2) Enterprises purchases and actually uses the equipment specially designed for environmental protection, energy and water conservation, safe production etc.
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Type of measure
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1) 3 years of enterprise income tax exemption and 3 years of reduction by half; 2) 5 years of tax deferral
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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: 2008-present
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Keywords
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Conservation
Energy
Environment
Natural resources
Recycle
Water
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Subsidies and Countervailing Measures |
G/SCM/N/315/CHN |
China |
2018 |
General environmental protection |
Tax concessions |
Manufacturing |
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Environment related objective
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To encourage the integrated utilization of resources and protect the environment.
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Measure description
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Coverage of the measure
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Preferential tax treatment for building materials products produced with integrated utilization of resources
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Enterprises uses the resources specified in the Catalogue of Comprehensive Use of Resources for Preferential Enterprise Income Tax Treatment as its main raw materials to manufacture products listed in the same Catalogue that meet relevant national and industrial standards
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Type of measure
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90% of enterprise income 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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2015-2016
Duration of the subsidy: 2008-present
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Keywords
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Environment
Natural resources
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Subsidies and Countervailing Measures |
G/SCM/N/315/CHN |
China |
2018 |
|
Tax concessions |
Manufacturing |
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Environment related objective
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To encourage the integrated utilization of resources, energy conservation and emission reduction.
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Measure description
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Coverage of the measure
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Preferential tax treatment for building materials products produced with integrated utilization of resources
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Producers of: 1) bricks and tiles, building blocks and other products with waste residues as not less than 70% of raw materials; 2) Building gravel aggregates which have building (structure) wastes and gangues as raw materials; 3) Some parts of new-type wall material products
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Type of measure
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1) 70% of the VAT refund; 2) 50% of the VAT refund; 3) 50% of the VAT refund
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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 July 2015-present
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Keywords
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Conservation
Emissions
Energy
Natural resources
Waste
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Subsidies and Countervailing Measures |
G/SCM/N/315/CHN |
China |
2018 |
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Tax concessions |
Energy, Manufacturing |
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Environment related objective
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To encourage integrated utilization of resources and protect the environment.
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Measure description
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Coverage of the measure
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Preferential tax treatment for products produced with integrated utilization of resources
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Producers of :
1) Electricity or heat generated from wastes and biogas from waste fermentation; electricity and heat generated from waste heat or excess pressure associated with industrial production; fuels, electricity and heat made from raw materials or fuels such as kitchen wastes, livestock excrements, rice husk, peanut hull, corncob, oil-tea camellia shell, cottonseed hull, three remains, shoddy and little fuelwood, crop straws and bagasse (as well as the biogas from the fermentation of the above items);
2) High-purity carbon dioxide products which are made from industrial waste gases; shale oils which are made from oil shale; microbial proteins, dry sludge, fuels, electricity and heat made from raw materials or fuels such as oily sewage, organic waste water, sludge from wastewater treatment, oily sludge from oil field production (as well as the biogas from the fermentation of the above items); bio-diesels and industry-grade mixed oil made from waste animal oil and vegetable oil; emulsified oil blender, waterproof roll and other accessories made from the oily sludge (dross) associated with oil field production; wigs made from human hair; steam, activated carbon, white carbon black, lactic acid, calcium lactate and biogas which are made from waste distiller grains and waste brewing water;
3) Recycled water, rubber powder, retreads and reclaimed rubber which are made of junked tires entirely; recycled asphalt concrete which are made from waste asphalt concrete; industrial oils such as lubricant base oil, gasoline and diesel which are made from reclaimed used mineral oils; nitro-cotton powder coating made from retired military propellant; byproducts from desulfuration of exhaust gas and high-sulfur natural gas associated with coal-fired power plants and various industrial plants; gypsum, sulfuric acid, ammonium sulfate and sulphur made from exhaust gas and high-sulfur natural gas associated with coal-fired power plants and various industrial plants as raw materials; electricity and heat generated from gangue, coal slime, stone coal and oil shale; aluminium oxide, active calcium silicate, porcelain insulator and calcined kaolin which are made from coal ash and gangue; gasoline, diesel, petroleum coke, carbon black, recycled pulp, aluminite powder, modified materials special (for automobiles, motorcycles, household electronic appliance, pipes and tubes, recycled polyester materials special for chemical fiber, recycled polyethylene terephthalate (PET) resin special for bottles and recycled plastic products; fiber yarn, weaving cotton, non-woven fabrics, felts, adhesives and recycled polyester products which are made from waste natural fiber, chemical fiber and their products; graphite alien pieces, graphite blocks, graphite powder and graphite carburant which are made from waste graphite; and electricity generated from wind power;
4) Metallic oxide and nickel cobalt manganese composite hydroxide, lithium nickel manganese oxide or cobalt chloride made from waste batteries and their disassembled items; sliver made from waste developing solutions, waste films and other waste photosensitive materials; metals, alloys and metallic compounds made from dead catalysts, waste bulbs (tubes), electrolyzed wastes, electroplated wastes, waste circuit boards through smelting, purification or combination; metals and metallic compounds made from waste motors, scraped cars and scraped motorcycles through smelting or purification.
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Type of measure
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1) 100% of the VAT refund; 2) 70% of the VAT refund; 3) 50% of the VAT refund; 4) 30% of the VAT refund.
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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 July 2015-present
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Keywords
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Bio
Climate
Environment
Natural resources
Organic
Plastic
Recycle
Waste
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Subsidies and Countervailing Measures |
G/SCM/N/315/CHN |
China |
2018 |
General environmental protection |
Tax concessions |
Manufacturing |
|
Environment related objective
|
To promote integrated utilization of resources and protect environment
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Measure description
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Coverage of the measure
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Preferential VAT on comprehensively utilized products with agricultural surplus and forestry residues as raw materials
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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
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Type of measure
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1) 70% of the VAT refund; 2) 50% of the VAT refund.
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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 July 2015-present
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Keywords
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Environment
Forest
Natural resources
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Subsidies and Countervailing Measures |
G/SCM/N/315/CHN |
China |
2018 |
|
Tax concessions |
Energy |
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Environment related objective
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To promote integrated utilization of resources and protect environment.
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Measure description
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Coverage of the measure
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Preferential consumption tax on petroleum products produced with comprehensive utilization of resources
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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.
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Type of measure
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Consumption 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) 1 January 2009 - present; 3) 1 November 2013 - 31 October 2018
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Keywords
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Bio
Environment
Natural resources
Waste
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Subsidies and Countervailing Measures |
G/SCM/N/315/CHN |
China |
2018 |
Alternative and renewable energy |
Tax concessions |
Energy |
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Environment related objective
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To encourage the use of solar energy to generate electricity and protect environment.
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Measure description
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Coverage of the measure
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Preferential VAT on photovoltaic-generated electricity
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Electricity producers by solar energy
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Type of measure
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50% of the VAT refund
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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 2016 - 31 December 2018
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Keywords
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Energy
Environment
Renewable
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