Secretariat TPR |
WT/TPR/S/415/REV.1 |
S-3§118 |
China |
2021 |
Measures |
Tax concessions |
Other |
Relevant information
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3.118. At the central level, support is provided in form of preferential taxes, payment and stamp duty exemptions, tariff and VAT reductions, and fiscal appropriation. Fifteen of the 79 programmes had already expired by the time of provision of the notification (...). Among the 59 central programmes still active in 2019 (...)3 each on waste management, financing, environment, and automobile and transportation. (...).
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Secretariat TPR |
WT/TPR/S/415/REV.1 |
S-3§130 |
China |
2021 |
Measures |
Tax concessions |
Manufacturing |
Relevant information
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3.130. In April 2020, the Government released a Notice on Optimizing Fiscal Subsidies for Promoting New Energy Vehicles, extending subsidies for electric and hybrid vehicles until end-2022. Vehicles must meet minimum technical and performance criteria to qualify. The notice for the first time introduced a sales limit of 2 million vehicles per year. A price limit of CNY 300,000 including tax was also introduced. (...).
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Secretariat TPR |
WT/TPR/S/415/REV.1 |
S-Table-A3.2 |
China |
2021 |
Measures |
Tax concessions |
All products/economic activities |
Relevant information
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Table A3.2 Active central subsidy programmes notified in 2019
Sector (number of programmes): Environment(3)
Programme number and name: 70. Enterprises involving the reduction of excessive capacities and structural adjustment
Duration: Tax exemption of up to two years
Budget (CNY million): -
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Secretariat TPR |
WT/TPR/S/417/REV.1 |
S-Table-3.8 |
Mauritius |
2021 |
Measures |
Tax concessions |
Agriculture |
Relevant information
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Table 3.8 VAT-exempt supplies, 2021
Item: Bio-pesticides
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Secretariat TPR |
WT/TPR/S/417/REV.1 |
S-Table-3.9 |
Mauritius |
2021 |
Measures |
Tax concessions |
Agriculture, Manufacturing, Other, Services |
Relevant information
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Table 3.9 VAT zero-rated items
Item: (...); photovoltaic systems including photovoltaic generators, panels, batteries and inverters; water (...); water for irrigation; chilled deep-sea water used for the provision of air conditioning services
Item: Goods and services supply by the Wastewater Management Authority
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Secretariat TPR |
WT/TPR/S/417/REV.1 |
S-3§29 |
Mauritius |
2021 |
Measures |
Tax concessions |
Manufacturing |
Relevant information
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3.29. In contrast, excise duties have been reduced for hybrid or electric vehicles to promote sales of vehicles emitting less CO2 but continue to be a function of cylinder capacity. Since 2011, a rebate on the excise duty payable on an imported car is granted if its CO2 emission falls below the threshold of 150 grams per kilometre. The threshold is revised yearly. (...)
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Secretariat TPR |
WT/TPR/S/400/REV.1 |
S-Summary§14 |
Thailand |
2020 |
Measures |
Tax concessions, Investment measures |
Agriculture, Energy, Fisheries |
Relevant information
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14. Thailand maintains a myriad of tax and non-tax investment incentives schemes, with a rather complex structure. These include the incentives provided by the Board of Investment, and those offered to special economic zones, SMEs, and certain sectors such as farming, fishing, and renewable energy. (...)
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Secretariat TPR |
WT/TPR/S/400/REV.1 |
S-3§123 |
Thailand |
2020 |
Measures |
Tax concessions |
Energy, Manufacturing |
Relevant information
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3.123. To obtain various tax incentives to improve production efficiency, applicants must submit their investment plans: for machinery change or upgrade to save energy, the introduction of alternative energy, or the reduction of the environmental impact; for machinery replacement or upgrade; (...)
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Secretariat TPR |
WT/TPR/S/400/REV.1 |
S-4§61 |
Thailand |
2020 |
Sectors |
Tax concessions |
Energy |
Relevant information
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4.61. (...) In recent years, Thailand has been focusing on promoting the use of renewable energy, not only through incentives in the form of corporate income tax and import tariff exemption or reductions offered by the BOI (Section 3.3.1), but also through other incentive programmes
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Secretariat TPR |
WT/TPR/S/401/REV.1 |
S-3§104 |
Indonesia |
2020 |
Measures |
Tax concessions |
Manufacturing |
Relevant information
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3.104. Since May 2013, LGST incentives have been provided for vehicles which use advance technology, with a view to encouraging the use of energy-saving and environmentally friendly vehicles; they reduce the LGST base by 75% to 50% from its sales price, depending on certain criteria. Under low-cost and green-car programmes, the LGST basis is 0% from its sales price (Table 3.15).
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