products, which has the effect of encouraging development of low-consumption cars and new-energy cars. Income taxes are also waived and reduced for enterprises that use waste material as raw materials in production and that are producing environmental protection facilities and products. A tax credit for investment and accelerated depreciation policy has also been introduced for environmental protection facilities. China also introduced a resource tax in 1988 that has since been expanded to include: a carbon tax; tax refund recissions for enterprises that export resource-based products such as refined mineral products and crude oil; reductions in the tax refund rate on copper, nickel, ferroalloy, coking coal and hard coke; and reduced tax refund rate for enterprises with high energy consumption and high pollution. Financial policies have also been enacted to promote the development of green-collar work in China. In 2007, former SEPA, in cooperation with the China People’s Bank, and CBRC issued Opinions Regarding the Implementation of Environmental Policies and Regulations requiring the People’s Bank and CBRC to work with environmental agencies to guide financial institutions at all levels to introduce different credit policies for enterprises that are forbidden, have been shut down or have restrictions. In particular new loans could not be provided for projects which have not met environmental approvals. Later that year in December 2007, the Ministry of Environmental Protection and CIRC jointly issued the Opinions Regarding Environmental Pollution Liability Insurance, formally launching the green insurance system. Additionally, China has put forth documents detailing their forestry plans, including: National Afforestation and Greening Plan (2016–2020), National Forest Management Plan (2016–2050), Action Plan for Climate Change in Forestry in the 13th Five-Year Plan, Action Plan for Forestry to Adapt to Climate Change (2016–2020). Working Conditions Workers in Green-collar jobs in China generally enjoy better job security and benefits compared to other industries due to the difficulty in outsourcing this kind of work. These benefits include housing and transportation subsidies, health checks, social security, as well as unemployment and workplace injury insurance. However, in green energy production particularly, overtime and long shifts are very common, largely due to the fact that green energy industries are growing faster than qualified labor is able to be trained. While these workers were typically compensated with overtime pay or supplementary leave, long working hours generally reduce a worker’s performance, makes them more susceptible to occupational hazards, and reduce the quality of family life. However, green