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(...) The Chinese government has also pressed ahead with reform of consumption tax and legislation on environmental protection tax, and gradually promoted the reform of personal income tax that combines comprehensive and classified measures.

Table 3.1 Ecotax, 2016
Product Rate applied
Batteries and accumulators 0.5% of the c.i.f. value or the domestic production cost
Disposable recipients and packaging other than in plastic and containing various products 0.5% of the c.i.f. value
Empty disposable recipients and packaging other than in plastic 0.25% of the c.i.f. value
Sulphur under the transit regime CFAF 25/kg
Tobacco and cigarettes 5% of the c.i.f. value or the domestic production cost

These duties may be imposed for fiscal reasons, to protect consumers or the environment, or because of the harmful effects of the products, their luxury nature or their mass consumption.

Context:
3.62. Excise duties are levied, inter alia, on fuel, sugar, tobacco products, alcoholic beverages, aerated beverages, vehicles and telecommunications. The duties are ad valorem or specific and levied at rates that vary from 2 to 60%, according to the type of product, on both imports and domestic products.

Excise duty continues to apply to energy products (e.g. petrol and gasoline, electricity, natural gas, coal and coke).

The CO2 levy, which entered into force on 1 January 2008, is designed to reduce the use of fossil fuels and thus the associated CO2 emissions. The tax rate was originally set at SwF 12 per tonne of CO2, gradually rising to SwF 60 per tonne in 2014 with further increases anticipated in 2016 and 2018, depending on the CO2 emission targets triggering the tax hikes. The maximum levy established in the legislation is SwF 120 per tonne of CO2. From 1 January 2016, the levy has been set at SwF 84 per tonne of CO2 which, inter alia, translates into SwF 216.70 per 1,000 kg of natural gas, or SwF 222.60 per 1,000 litres of extra-light heating oil (at 15°C). Energy-intensive industries are exempted from the CO2 levy provided they participate in Switzerland's Emissions Trading Scheme (ETS) or otherwise commit to emission reductions (non-ETS).

Belize remains dependent on trade taxes for government revenue, and its tariff regime comprises a number of different rates (Section 3.1), leading to widely different effective rates of protection for different activities. Furthermore, trade taxes on imports include not only tariffs, but also an environmental tax, a revenue replacement duty, and other duties and charges. (...)

The main changes to the VAT Act during the period concern procedural aspects and modifications due to changes in other laws. Changes introduced in 2014 were to align the terminology to that used in the Fisheries Act, thus the reduced rate category of "raw fish" has been expanded to cover "wildlife marine resources". (...)

Korea's relatively complex indirect tax structure remains unchanged. It comprises a broad based VAT, individual consumption (special excise) taxes, and other taxes on liquor, property transactions (stamp tax), and securities transactions. There is also a transportation (energy-environment) tax, education tax, and special tax on rural development. Exports are generally exempt from indirect taxes, except mainly for individual consumption and transportation-energy-environment taxes applied to inputs of petroleum products used in their production, though the amount of paid tax is refundable or deductible. Exports are zero-rated for VAT.

EPZs (export processing zones) pay an environmental tax (Section 3.1.3) and a business tax on local sales (Section 3.3.1.1.3). (...)

Federal excise taxes maintained on fuels, crude oil and petroleum products, and ozone depleting chemicals among others