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7. To whom and how the subsidy is provided
The subsidies are provided to regions in
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount budgeted for that subsidy
For direct appropriation from the central budget, the total from 1991 to 2000 is RMB 103.6 billion (RMB 18.3 billion from 1991 to 1995, RMB 4 billion in 1996, RMB 15.2 billion in 1997, RMB 17.8 billion for 1998, RMB 24.3 billion in 1999 and RMB 24.0 billion being planned in 2000 ).
For poverty alleviation loans, RMB 30 billion.
9. Duration of the subsidy and/or any other time‑limits attached to it
1991 -
10. Statistical data permitting an assessment of the trade effects of a subsidy
Not available.
XI. FUNDS FOR TECHNOLOGY RENOVATION, RESEARCH AND DEVELOPMENT
1. Title of the subsidy program
Funds for technology renovation, research and development.
2. Period covered by the notification
1991 - 1998
3. Policy objective and/or purpose of the subsidy
To encourage scientific research and technology development, and to promote application of science and technology in the rural areas.
4. Background and authority for the subsidy
Ministry of Finance
5. Legislation under which it is granted
State Council Circular No. 99, 1987.
6. Form of the subsidy
Grant and loans.
7. To whom and how the subsidy is provided
To scientific research institutes and some enterprises.
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount budgeted for that subsidy
RMB 301.9 billion (RMB 18.1 billion for 1991, RMB 22.3 billion for 1992, RMB 42.1 billion for 1993, RMB 41.5 billion for 1994, RMB 49.5 billion for 1995 and RMB 52.6 billion for 1996, RMB 64.3 billion for 1997, RMB 64.1 billion for 1998).
9. Duration of the subsidy and/or any other time‑limits attached to it
1991 -
10. Statistical data permitting an assessment of the trade effects of a subsidy
Not available.
XII. INFRASTRUCTURE CONSTRUCTION FUNDS FOR AGRICULTURAL WATER CONSERVANCY AND FLOOD PROTECTING PROJECTS
1. Title of the subsidy program
Infrastructure construction funds for agricultural water conservancy projects
2. Period covered by the notification
1991 - 1999
3. Policy objective and/or purpose of the subsidy
To improve agricultural irrigation systems and flood-defending facilities.
4. Background and authority for the subsidy
Ministry of Finance and the Provincial Bureau of Finance
5. Legislation under which it is granted
Assistance by budget.
6. Form of the subsidy
Grant.
7. To whom and how the subsidy is provided
To key infrastructure projects in water conservancy and flood protection.
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount budgeted for that subsidy
RMB 35.5 billion (RMB 7.5 billion for 1991, RMB 8.5 billion for 1992, RMB 9.5 billion for 1993, RMB 10 billion for 1994, RMB 11.0 billion for 1995, RMB 14.1 billion for 1996, RMB 15.9 billion for 1997, RMB 20.89 billion for 1998 and 21.36 for 1999).
9. Duration of the subsidy and/or any other time‑limits attached to it
1991 -
10. Statistical data permitting an assessment of the trade effects of a subsidy
Not available.
XIII. TAX AND TARIFF REFUND FOR EXPORT PRODUCTS
1. Title of the subsidy program
Tariff refund for imported contents of export products, and value-added tax refund for export products.
2. Period covered by the notification
1985 - now.
3. Policy objective and/or purpose of the subsidy
To alleviate unreasonable tax and tariff burdens of export enterprises.
4. Background and authority for the subsidy
For tariff refund, taxation and customs authorities; and for tax refund, taxation authorities.
5. Legislation under which it is granted
State Council Circular No. 43, 1985.
6. Form of the subsidy
Tax and tariff refund.
7. To whom and how the subsidy is provided
For raw materials, spare parts, assemblies and packing materials imported for the purpose of processing and assembling for overseas clients or manufacturing products for export, tariffs shall be exempted, or in the case that tariffs have been collected, refund of the collected tariffs shall be made, according to quantities of the final products exported.
For agricultural products subject to the official value-added tax rate of 10%, the refund rate is 3%.
For industrial products subject to the official value-added tax rate of 17%, which take agricultural products as their raw materials, the refund rate is 6%.
For other products subject to the official value-added tax rate of 17%, the refund rate is 9%.
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount budgeted for that subsidy
No specific statistics available.
9. Duration of the subsidy and/or any other time‑limits attached to it
1985 -
10. Statistical data permitting an assessment of the trade effects of a subsidy
Not available.
XIV. TARIFF AND IMPORT DUTIES REDUCTION AND EXEMPTION FOR ENTERPRISES
1. Title of the subsidy program
Tariff and import duties reduction and exemption for enterprises.
2. Period covered by the notification
1985 - 2000.
3. Policy objective and/or purpose of the subsidy
To attract foreign investment, to encourage technology renovations in domestic enterprises, and to promote such trade forms as border trade, processing trade, compensation trade etc..
4. Background and authority for the subsidy
Taxation and customs authorities.
5. Legislation under which it is granted
Regulation of import and export tariff of the People’s Republic of
6. Form of the subsidy
Tariff and import duties reduction and exemption.
7. To whom and how the subsidy is provided
(1) goods imported for embassies, and offices of international organizations in China, donations from foreign governments and international organizations, and goods imported by Chinese diplomats, Chinese students studying abroad and etc. for personal consumption;
(2) imports into the Yangpu Economic Development Area in
(3) equipment and materials imported during the period of 1996 to 2000 for drilling, petroleum and natural gas exploitation;
(4) aircraft imported by domestic civil airlines during the period of 1996 to 2000;
(5) spare parts of cars, of which tariff and import duties reduction and exemption shall be determined according to the localization rate;
(6) materials imported for domestic manufacturing of aircraft.
Tariff and import duties reduction and exemption before April 1, 1996 of imported equipment and materials for foreign-invested enterprises, for domestic technology renovation and infrastructure construction projects, for Special Economic Zones and Economic and Technology Development Areas, and for border trade, processing trade and compensation trade, shall be terminated except for the following transitional period:
(1) for foreign-invested enterprises with total investment less than US$ 30 million approved before April 1, 1996, tariff and import duties reduction and exemption of their imported equipment and materials shall remain valid within the transitional period till December 31, 1996; for those enterprises with total investment more than US$ 30 million, the transitional period shall end on December 31, 1997;
(2) for industrial projects in such areas as energy, transportation, metallurgical industry with total investment more than RMB 50 million, and for technology renovation projects in manufacturing industries with total investment more than RMB 30 million, which were approved before April 1, 1996, tariff and import duties for their equipment importation shall be subject to 50 per cent reduction within the transitional period till December 31, 1997;
(3) goods imported into the five Special Economic Zones of Shenzhen, Zhuhai,
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount budgeted for that subsidy
No specific statistics available.
9. Duration of the subsidy and/or any other time‑limits attached to it
1985 - 2000.
10. Statistical data permitting an assessment of the trade effects of a subsidy
Not available.
XV. PROVISION OF LOW-PRICE INPUTS FOR SPECIAL INDUSTRIAL SECTORS
1. Title of the subsidy program
State low pricing for certain percentage of coal for electricity generating, and for certain percentage of crude oil.
2. Period covered by the notification
1987 - now.
3. Policy objective and/or purpose of the subsidy
State pricing for certain percentage of the industrial inputs is to maintain the overall price level stable.
4. Background and authority for the subsidy
Reform of
5. Legislation under which it is granted
Provisional regulation of the People’s Republic of
6. Form of the subsidy
State low pricing for inputs of certain industrial sectors.
7. To whom and how the subsidy is provided
37 per cent of coal in 1995 was subject to state pricing, and 70 per cent of the land oil production was subject to state pricing, price of the remaining 30 per cent as well as of all the off-shore oil production was determined by the market.
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount budgeted for that subsidy
No specific statistics available.
9. Duration of the subsidy and/or any other time‑limits attached to it
1987 -
10. Statistical data permitting an assessment of the trade effects of a subsidy
Not available.
XVI. SUBSIDY TO CERTAIN ENTERPRISES IN THE FORESTRY INDUSTRY
1. Title of the subsidy program
Subsidy to the forestry industry.
2. Period covered by the notification
1994 - now.
3. Policy objective and/or purpose of the subsidy
To encourage full utilization of forest resources.
4. Background and authority for the subsidy
State Administration of Taxation and local taxation authorities.
5. Legislation under which it is granted
Provisional regulation of the People’s Republic of
6. Form of the subsidy
Refund of value-added tax.
7. To whom and how the subsidy is provided
For certain enterprises in the forestry industry, when their products are based on the utilization of deficient timber resources, the collected value-added tax shall be refunded.
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount budgeted for that subsidy
No specific statistics available as the quantity is minimal.
9. Duration of the subsidy and/or any other time‑limits attached to it
1994 -
10. Statistical data permitting an assessment of the trade effects of a subsidy
Not available.
XVII. PREFERENTIAL INCOME TAX TREATMENT TO HIGH-TECH ENTERPRISES
1. Title of the subsidy program
Preferential Income tax treatment to high-tech enterprises.
2. Period covered by the notification
1994 - now.
3. Policy objective and/or purpose of the subsidy
To accelerate the development of high-tech industries.
4. Background and authority for the subsidy
State Administration of Taxation and local taxation authorities.
5. Legislation under which it is granted
Provisional regulation of the People’s Republic of
6. Form of the subsidy
Income tax reduction and exemption.
7. To whom and how the subsidy is provided
For high-tech enterprises in the high-tech development zones approved by the State Council, the income tax rate applied shall be reduced to 15 per cent; for newly-established high-tech enterprises, income tax shall be exempted for the first two years since the operation.
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount budgeted for that subsidy
No specific statistics available.
9. Duration of the subsidy and/or any other time‑limits attached to it
1994 -
10. Statistical data permitting an assessment of the trade effects of a subsidy
Not available.
XVIII. PREFERENTIAL INCOME TAX TREATMENT TO ENTERPRISES UTILIZING WASTE
1. Title of the subsidy program
Preferential income tax treatment to enterprises utilizing waste.
2. Period covered by the notification
1993 - now.
3. Policy objective and/or purpose of the subsidy
To encourage resources recycle.
4. Background and authority for the subsidy
State Administration of Taxation and local taxation authorities.
5. Legislation under which it is granted
Provisional regulation of the People’s Republic of
6. Form of the subsidy
Income tax reduction and exemption.
7. To whom and how the subsidy is provided
For enterprises utilizing waste gas, waste water and solid waste as major production inputs, income tax shall be reduced or exempted for five years.
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount budgeted for that subsidy
No specific statistics available.
9. Duration of the subsidy and/or any other time‑limits attached to it
1993 -
10. Statistical data permitting an assessment of the trade effects of a subsidy
Not available.
XIX. PREFERENTIAL INCOME TAX TREATMENT TO ENTERPRISES IN POVERTY STRICKEN REGIONS
1. Title of the subsidy program
Preferential Income tax treatment to enterprises in poverty stricken regions
2. Period covered by the notification
1993 - now.
3. Policy objective and/or purpose of the subsidy
To alleviate poverty.
4. Background and authority for the subsidy
State Administration of Taxation and local taxation authorities.
5. Legislation under which it is granted
Provisional regulation of the People’s Republic of
6. Form of the subsidy
Income tax reduction and exemption.
7. To whom and how the subsidy is provided
For newly-established enterprises in remote regions, poverty stricken regions, and regions with ethnic groups residence, income tax shall be reduced or exempted for three years.
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount budgeted for that subsidy
No specific statistics available.
9. Duration of the subsidy and/or any other time‑limits attached to it
1993 -
10. Statistical data permitting an assessment of the trade effects of a subsidy
Not available.
XX. PREFERENTIAL INCOME TAX TREATMENT TO ENTERPRISES TRANSFERRING TECHNOLOGIES
1. Title of the subsidy program
Preferential Income tax treatment to enterprises transferring technologies.
2. Period covered by the notification
1993 - now.
3. Policy objective and/or purpose of the subsidy
To encourage technology transfer and extension.
4. Background and authority for the subsidy
State Administration of Taxation and local taxation authorities.
5. Legislation under which it is granted
Provisional regulation of the People’s Republic of
6. Form of the subsidy
Income reduction and exemption.
7. To whom and how the subsidy is provided
For income of enterprises generated from transferring technologies, or from such relevant services as technology consultancy, training and etc., income tax shall be exempted when such annual net income is below RMB 300 thousand; however, in the case that the income exceeds RMB 300 thousand, for the part which exceeds RMB 300 thousand, income tax shall be applied as usual.
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount budgeted for that subsidy
No specific statistics available.
9. Duration of the subsidy and/or any other time‑limits attached to it
1993 -
10. Statistical data permitting an assessment of the trade effects of a subsidy
Not available.
XXI. PREFERENTIAL INCOME TAX TREATMENT TO DISASTER STRICKEN ENTERPRISES
1. Title of the subsidy program
Preferential Income tax treatment to disaster stricken enterprises
2. Period covered by the notification
1993 - now.
3. Policy objective and/or purpose of the subsidy
To bring down disaster losses.
4. Background and authority for the subsidy
State Administration of Taxation and local taxation authorities.
5. Legislation under which it is granted
Provisional regulation of the People’s Republic of
6. Form of the subsidy
Income tax reduction and exemption.
7. To whom and how the subsidy is provided
In case that enterprises suffer from such disasters as fire, flood, tornado, earthquake and etc., income tax shall be exempted for one year subject to application to and approval from local taxation authorities.
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount budgeted for that subsidy
No specific statistics available.
9. Duration of the subsidy and/or any other time‑limits attached to it
1993 -
10. Statistical data permitting an assessment of the trade effects of a subsidy
Not available.
XXII. PREFERENTIAL INCOME TAX TREATMENT TO ENTERPRISES WHICH PROVIDE JOB OPPORTUNITIES FOR THE UNEMPLOYED
1. Title of the subsidy program
Preferential income tax treatment to enterprises which provide job opportunities for the unemployed
2. Period covered by the notification
1993 - now
3. Policy objective and/or purpose of the subsidy
To increase job opportunities.
4. Background and authority for the subsidy
State Administration of Taxation and local taxation authorities.
5. Legislation under which it is granted
Provisional regulation of the People’s Republic of
6. Form of the subsidy
Income tax reduction and exemption.
7. To whom and how the subsidy is provided
For newly-established township enterprises, in case that the new jobs they provide in one certain year exceed 60 per cent of their total jobs, income tax shall be exempted for a period of three years, subject to their application to and approval from local taxation authorities. In the same year when the three year exemption period expires, in case the enterprises provide another 30 per cent more job opportunities, income tax shall be reduced by 50 per cent for another two years, subject to their application to and approval from local taxation authorities.
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual amount budgeted for that subsidy
No specific statistics available.
9. Duration of the subsidy and/or any other time‑limits attached to it
1993 -
10. Statistical data permitting an assessment of the trade effects of a subsidy
Not available.
XXIII STATISTICS OF INCOME TAX REBATE TO ENTERPRISES SUBJET TO NOTIFICATION XVII, XVIII, XIX, XX, XXI, XXII
Unit: 10,000 RMB
|
|
1995 |
1996 |
1997 |
|
|
19424 |
17492 |
33156 |
|
|
12793 |
6945 |
632 |
|
|
184 |
50 |
5 |
|
|
11216 |
1519 |
1465 |
|
Inner-Mongolia |
2525 |
445 |
129 |
|
|
665 |
477 |