on Promoting Industrial Structure Adjustment, Opinions on Accelerating the Development of the Recycling Economy, Guiding Opinions on the Comprehensive Use of Resources during the Eleventh Five-Year Plan, the Notice of Energy Conservation and Emission Reductions, the Eleventh Five-Year Plan for National Environmental Protection, and Policies and Actions Addressing Climate Change, etc. Additionally, Chapter six of the Eleventh Five-Year Plan for national economic and social development describes a plan for developing China’s recycling industry, based on energy saving to mobilize the whole society to recycle. Another policy focus for green-collar work in China lies in comprehensive resource utilization to achieve speedy development of resource utilization industries, which aims to improve the efficiency of resource use and increase usage for industrial waste. China has also made policies to develop the environmental protection industry with the Eleventh Five-Year plan. The plan proposed to develop large-scale high efficiency clean power generating facilities and equipment for environmental protection and the comprehensive use of resources. The Plan also proposed to develop equipment manufacturing for environmental protection based on the needs of key environmental protection projects; to actively develop a service industry prioritizing environmental impact assessment, environmental project service; environmental technology research and development; and environmental venture investment. The Chinese government has also set up a fund for environmental management and supported a number of key projects in ecological management and pollution management through national bonds. These projects include controlling sandstorms in Beijing and Tianjin, setting up environmental protection facilities in west region, control pollution in three rivers and lakes, recycle waste water, industrialize of recycled waste and treated water, engage in environmental pollution management in Beijing, and subsidize programs that benefit forest ecology. Subsidies have also been introduced to facilitate the growth of green-collar work. These subsidies include electricity price subsidies for desulphurization processes, ecological construction projects (such as climate adaptation measures), clean production projects, environmental research, and production of eco-friendly projects. China has introduced numerous tax policies to encourage green-collar work. First, the government has introduced tax policies that waives and reduces value-added tax (VAT) for enterprises that comprehensively use resources, that recycle and on-sell waste materials, that buy in waste and recycled products, that create clean energy, that produce environmental protection products, and that process waste-water. For example, since 2001, administrative agencies at all levels have waived VAT for waste-water fees collected by water plants. There have also been reforms for taxes on oil