G/SCM/N/349/CAN  
28 October  2019 
(19-7136) Page: 1/35 
Committee on Subsidies and  
Countervailing Measures  Original:  English  
 
  
SEMI -ANNUAL REPORT UNDER  ARTICLE 25.11  
OF THE AGREEMENT  
CANADA  
Reproduced herewith is the semi -annual report for the period 1 January -30 June 2019 from Canada . 
 
_______________  
 
   
  G/SCM/N/349/CAN  
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Reporting Member : CANADA1 
SEMI -ANNUAL REPORT OF COUNTERVAILING DUTY ACTIONS2 
FOR THE PERIOD 1 J ANUARY -30 JUNE 2019 
Original Investigations  
Country or 
customs 
territory  Product  Initiation  Provisional 
measures and 
preliminary  
determinations  Final measures  No final 
measures/ 
termination  Other  Trade data  
(from published report(s))  
 Countervailed 
Programme(s)  Definitive duty  Undertaking  
 Description ;  
HS 6-digit category 
covering investigated 
product3;  
ID number4; 
(*) if investigation  
of >1 country  Date;  
period of 
investigation  
(S-subsidization ; 
I-injury)  Date of 
measures ; range 
of individual 
amounts of 
subsidy ; "other" 
rates; [range of 
applied rates if 
different, reason]  Date of duties ; 
range of individual 
amounts of 
subsidy ; "other" 
rates; [range of 
applied rates if 
different, reason]  Date of 
application ; 
range of 
individual 
amounts of 
subsid y or 
minimum prices  Date,  
reason  Date, 
explanation  Import volume or 
value (units/ 
currency) ; 
product coverage, 
period,  
if different from  
cols. 2/3  
(Note 1)  Import volume 
as % of 
apparent 
domestic 
consumption or 
as % of total 
imports  
(Note 2)  Name(s) of the 
subsidy 
programme(s) 
countervailed  
1 2 3 4 5 6 7 8 9 10 11 
Nil 
  
                                                
1 Documents can be found at: http://www.cbsa -asfc.gc.ca/sima -lmsi/menu -eng.html  or https://decisions.citt -tcce.gc.ca/citt -tcce/a/en/nav_date.do . 
2 All terms and column headings used in this format have the meanings assigned to them in the instructions.  
3 For refer ence purposes only.  
4 File numbering system was updated recently, some cases are presented under the old system and some under the new, depending o n when they were initiated.    
  G/SCM/N/349/CAN  
- 3 - 
 
Reviews/Other subsequent proceeding s 
Country or 
customs 
territory  Product  Initiation  Preliminary 
results/  
determination  Final measures  Revocation 
of Measures  Other (e.g., 
procedures 
not affecting 
the duty level  Trade Data  
(if available from published 
report(s) on proceeding)  Countervailed 
programme(s)  Definitive duty  Undertaking  
 Description;  
HS 6-digit category 
covering 
investigated 
product3; 
ID number;  
(*) if investigation 
of >1 country  Date, Type of 
Review or 
Procedure (code), 
Period Covered  Effective date ; 
range of 
individual 
amounts of 
subsidy ; "other" 
rates; [range of 
applied rates if 
different, reason]  Effective date, 
range of individual 
amounts of subsidy ; 
"other" rates ; 
[range of applied 
rates if different, 
reason]  Effective date ; 
range of 
individual 
amounts of 
subsidy  
or minimum 
prices ; or other 
outcome (code) Date,  
reason  Date,  
explanation  Import volume or 
value 
(units/currency) ; 
product 
coverage, period, 
if different from  
cols. 2/3  
(Note 1)  Import 
volume as % 
of apparent 
domestic 
consumption 
or as % of 
total imports  
(Note 2)  Name(s) of the 
subsidy 
programme(s) 
countervailed  
1 2 3 4 5 6 7 8 9 10 11 
China  Certain steel 
fasteners  
HS 7318.11, 
7318.12, 7318.14, 
7318.15  
CV/103/CN  03.04.19  
(ADR)  - - - - - N/A N/A See Appendix 1  
 Certain copper pipe 
fittings  
HS 7412.10, 
7412.20  
CV/118/CN  31.01.19  
(ADR)  - 28.06.19  
0.18-2.30 RMB/KG  
"All others" rate:  
17.73 RMB/KG  - - - N/A N/A See Appendix 2  
 Certain Aluminum 
Extrusions  
HS 7604.10, 
7604.21, 7604.29, 
7608.10, 7608.20, 
7610.10, 7610.90  
CV/124/CN  08.03.19  
(SNR)  
S: N/A  
I: N/A  - - - - - N/A N/A See Appendix 3  
 Certain copper tube  
HS ex -7411.10  
CV/137/CN  20.11.18  
(SNR)  
S: 01.01.15 -
30.09.18  
I: N/A  - - - - - N/A N/A See Appendix 4  
 Certain 
thermoelectric 
coolers and 
warmers  
HS ex -8418.50, 
8418.61, 
ex-8418.69, 
ex-8418.99  
CV/121/CN  30.10.18  
(SNR)  
S: 01.01.15 -
30.09.18  
I: N/A  - - - - - $14,409,999  N/A See Appendix 5    
  G/SCM/N/349/CAN  
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1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)  Certain silicon 
metal  
HS 2804.69  
CV/136/CN  16.10.18  
(SNR)  
S: 01.01.15 -
31.07.18  
I: N/A  - - - - - $7,106  N/A See Appendix 6  
 Certain unitized 
wall modules  
HS 7008.00, 
7308.30, 7604.29, 
7610.10, 
ex-7610.90  
CV/135/CN  27.08.18  
(SNR)  
S: 01.01.15 -
30.06.18  
I: N/A  - - - - - N/A N/A See Appendix 7  
 Certain carbon 
steel welded pipe  
HS 7306.30  
CV/123/CN  24.05.18  
(SNR)  
S: 01.01.15 -
31.03.18  
I: 01.01.15 -
30.06.18  - 28.03.19  - - - $15,330,181  1.58%  See Appendix 8  
 Certain large 
diameter carbon 
and alloy steel line 
pipe 
HS 7305.11, 
7305.12, 7305.19  
CVD/143/CN  (*) Domestic Judicial 
Review5 
(Note 4)  - - - -A Appeal filed: 
04.09.186 
 
Appeal 
discontinued:  
07.03.19  N/A N/A N/A 
 Certain concrete 
reinforcing bar  
HS 7213.10, 
7214.20, 7215.90, 
7227.90  
CV/138/CN  Domestic Judicial 
Review (Note 3)  - - - - Appeal filed: 
10.10.187 N/A N/A N/A 
Turkey  Certain dry wheat 
pasta  
HS ex -1902.19  
DWP 2017 IN/TR  Domestic Judicial 
Review  
(Note 3)  - - - - Appeal filed  
24.08.188 N/A N/A N/A 
CODES AND NOTATIONS  
CF - Information not provided for reasons of confidentiality  
N/A - Not available  
LDR - Lesser duty  
ADR - Administrative review (see below)  
SNR - Expiry (sunset) review  
INR - Interim review CITT  
ACI - Anti-circumvention investigation  
                                                
5 Note: This review was inadvertently excluded from Canada 's last semi -annual rep ort. 
6 Nippon Steel & Sumitomo Metal Corporation et al v. Evraz Inc. NA Canada et al , Supreme Court of Canada file no. 38276.  
7 Power Steel Co. Ltd. v Attorney General of Canada . Federal Court of Appeal file no. T -1793-18. 
8 AGT Food and Ingredients Et Al v. Canadian Pasta Manufacturers Association E.  Federal Court of Appeal file no. A -261-18.   
  G/SCM/N/349/CAN  
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EXP - Measure expired without review  
P - Publication date  
C - Date of commencement of duty collection  
Provisional Measures  (Column 4): Provisional measures apply from the date of a preliminary determinatio n of subsidizing to the date on which the Canadian International Trade 
Tribunal makes its finding regarding injury caused to the Canadian industry (maximum 120 days from the notice of the prelimin ary determination).  
Definitive Duties  (Column 5): Either the  date of a positive injury finding, in the case of an investigation, or the date of the conclusion of a review of injury; or t he date of the 
conclusion of a review of the amount of subsidy in cases where there is an existing Canadian International Trade Tr ibunal finding of injury. The amount of the subsidy is normally 
expressed as an amount per unit.  
No injury (Column 7): The Canadian International Trade Tribunal makes its finding regarding injury caused to the Canadian industry afte r the President of the C anada Border 
Services Agency renders his final determination of subsidization (maximum 120 days from the notice of the preliminary determi nation). If the Canadian International Trade Tribunal 
finds that the subsidized goods did not cause injury and did not  threaten to cause injury, definitive duties are not imposed and provisional duties are refunded.  
Rescinded (Column 7, reviews/other proceedings): The Canadian International Trade Tribunal generally conducts the expiry review (sunset  review) before the exp iry of the finding 
or order imposing duties. If the Tribunal finds that the injury caused by the subsidizing of the goods is not likely to resum e or continue, they will rescind the original finding or order, 
usually on the date of that the order or finding  would have expired.  
Interim Review (INR) : An interim review is a review that is initiated where there is a reasonable indication that sufficient new facts have arise n or that there has been a sufficient 
change in the circumstances that led to the measure,  or where there are sufficient facts that, although in existence, were not put into evidence during the previous review or 
investigation and were not discoverable by the exercise of reasonable diligence at that time.  
Sunset Review (SNR) : A review of an exi sting countervailing measure to determine whether the measure should be continued.  
Administrative Review (ADR): A review  of administrative review of the amount of subsidy of an existing countervailing measure. These proceedings are not reviews of  whether 
to extend or rescind measures in force; they are used to update amounts of subsidy. The completion date of the review is shown  in column 5. If this column is empty, the ADR has 
not been completed during the reporting period.  
Anti-circumvention investigation : (ACI): An investigation to determine whether circumvention of an existing countervailing measure is occurring. These investigations determine 
whether an existing measure in force will be extended to the goods. Individual amounts of subsidy are not calcul ated and, therefore, it is not possible to state these amounts of 
subsidy. The completion date of the ACI is shown in column 5. If this column is empty, the ACI has not been completed during the reporting period.  
NOTES  
Note 1  - Unless otherwise indicated, the volume of imports reported in column 9 is for the period of investigation for the subsidy investigation.  
Note 2  - Unless otherwise indicated, the import volume in column 10 is reported as the percentage ratio of subsidized imports to total  imports for the period of investigation for the 
subsidy investigation.  
Note 3 - Under Canadian legislation, questions of law can be referred to the Federal Court and the Federal Court of Appeal for domesti c judicial review.  
Note 4  - Applications regarding q uestions of law can be made to the Supreme Court of Canada although the Supreme Court of Canada must grant leave in order for  the case to be 
heard. This is the final court of appeal.  
 G/SCM/N/349/CAN  
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  ANNEXES  
DEFINITIVE COUNTERVA ILING MEASURES IN FO RCE 
AS OF 3 0 JUNE 2019 (NOTE 4)  
Country/  
Customs 
Territory  Product,  
investigation ID number  Measure(s)  Date of original 
imposition ; 
publication 
reference  Date(s) of 
extension ; 
publication 
reference(s)  
China  Certain steel fasteners  
CV/103/CN  Duties  07.01.05 
C.Gaz. 2005.I.139.04  06.01.10  
C.Gaz.2010.I.144.03  
05.01.15  
C.Gaz.2015.I.149.03  
 Certain copper pipe fittings  
CV/118/CN  Duties  19.02.07  
C.Gaz.2007.I.141.09  17.02.12  
C.Gaz.2012.I.146.24  
28.11.16  
C.Gaz.2017.I.151.07  
 Certain seamless steel 
casing  
CV/122/CN  Duties  10.03.08  
C.Gaz.2008.I.142.12  11.03.13  
C.Gaz.2013.I.147.30  
28.11.18  
C.Gaz.2018.I.152.49  
 Certain carbon steel 
welded pipe  
CV/123/CN  Duties  20.08.08  
C.Gaz.2008.I.142.35  19.08.13  
C.Gaz.2013.I.147.40  
28.03.19  
C.Gaz.2019.I.153.14  
 Certain thermoelectric 
coolers and warmers  
CV/121/CN  Duties  11.12.08  
C.Gaz.2008.I.142.51  09.12.13  
C.Gaz.2013.I.147.51  
 
 Certain aluminium 
extrusions  
CV/124/CN  Duties  17.03.09  
C.Gaz.2009.I.143.13  17.03.14  
C.Gaz.2014.I.148.14  
 
 Certain oil country tubular 
goods  
CV/125/CN  Duties  23.03.10  
C.Gaz.2010.I.144.14  02.03.15  
C.Gaz.2015.I.149.11  
 Certain steel grating  
CV/126/CN  Duties  19.04.11  
C.Gaz.2011.I.145.19  18.04.16  
C.Gaz.2016.I.150.18  
 Certain pup joints  
CV/127/CN  Duties  10.04.12  
C.Gaz.2012.I. 146.16  07.04.17  
C.Gaz.2017.I.151.16  
 Certain stainless steel 
sinks 
CV/129/CN  Duties  24.05.12  
C.Gaz.2012.I.146.22  08.02.18  
C.Gaz.2018.I.152.7  
 Certain steel piling pipe  
CV/130/CN  Duties  30.11.12  
C.Gaz.2012.I.146.49  04.07.18  
C.Gaz.2018.I.152.35  
 Certain unitized wall 
modules  
CV/135/CN  Duties  12.11.13  
C.Gaz.2013.I.147.47  - 
 Certain silicon metal  
CV/136/CN  Duties  19.11.13  
C.Gaz.2013.I.147.48  - 
 Certain copper tube  
CV/137/CN  Duties  18.12.13  
C.Gaz.2014.I.148.01  - 
 Certain concrete 
reinforcing bar  
CV/138/CN  Duties  09.01.15  
C.Gaz.2015.I.149.03  - 
 Certain photovoltaic 
modules and laminates  
CV/140/CN  Duties  03.07.15  
C.Gaz.2015.I.149.36  - 
 Certain carbon and alloy 
steel line pipe  
CV/142/CN  Duties  29.03.16  
C.Gaz.2016.I.150.15  - 
 Certain large diameter 
carbon and alloy steel line 
pipe 
CVD/143/CN  Duties  20.10.16  
C.Gaz.2016.I.150.44  - G/SCM/N/349/CAN  
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  Country/  
Customs 
Territory  Product,  
investigation ID number  Measure(s)  Date of original 
imposition ; 
publication 
reference  Date(s) of 
extension ; 
publication 
reference(s)  
China  
(Cont'd)  Certain fabricated 
industrial steel 
components  
FISC 2016 IN/CN  (*) Duties  25.05.17  
C.Gaz.2017.I.151.22  - 
 Certain sucker rods  
SR 2018 IN/CN  Duties  14.12.18  
C.Gaz.2018.I.152.52  - 
 Certain cold -rolled steel  
CRS 2018 IN/CN  (*) Duties  21.12.18  
C.Gaz.2019.I.153.01  - 
European 
Union  Certain refined sugar  
CV/87/EU  Duties  06.11.95  
C.Gaz.1995.I.129.46  03.11.00  
C.Gaz.2000.I.134.47  
02.11.05  
C.Gaz.2005.I.139.46  
01.11.2010  
C.Gaz.2010.I.144.47  
30.10.2015  
C.Gaz.2015.I.149.46  
India Certain hot -rolled steel 
sheet (previously 
Hot-rolled carbon steel 
sheet)  
CV/94/IN  Duties  17.08.01 
C.Gaz.2001.I.135.34  16.08.06 
C.Gaz .2006.I.140.34  
15.08.11  
C.Gaz.2011.I.145.35  
12.08.16  
C.Gaz.2016.I.150.35  
 Certain carbon steel 
welded pipe  
CV/132/IN  Duties  11.12.12  
C.Gaz.2012.I.146.51  08.12.17  
C.Gaz.2018.I.152.43  
Korea, Rep. 
of Certain cold -rolled steel  
CRS 2018 IN/KR  (*) Duties  21.12.18  
C.Gaz.2019.I.153.01  - 
Turkey  Certain dry wheat pasta  
DWP 2017 IN/TR  Duties  26.07.18  
C.Gaz.2018.I.152.31  - 
Viet Nam  Certain copper pipe fittings  
CPF2 2017 IN/VN  Duties  25.05.18  
C.Gaz.2018.I.152.26  - 
 Certain cold -rolled steel  
CRS 2018 IN/VN  (*) Duties  21.12.18  
C.Gaz.2019.I.153.01  - 
Note 4  - The Canada Gazette is available electronically since 1998.  
 
REFUND REQUESTS DURI NG THE PERIOD  
1 JANUARY  THROUGH 3 0 JUNE 2019 (NOTE 5)  
Country/  
Customs 
Territory  Product, Investigation 
ID number  Original effective 
date; date of most 
recent extension  Number of 
refund 
requests 
received  Number of refund 
reviews 
commenced, 
completed  
China  Certain sucker rods  
SR 2018 IN  14.12.18  1 (commenced) 0  
(completed) 1  
 Certain concrete reinforcing 
bar 
CV/138  09.01.15  1 (commenced) 1  
(completed) 0  
 Certain steel fasteners  
CV/103  07.01.05;  
05.01.15  61 (commenced) 54  
(completed) 82  
 Certain seamless steel 
casing  
CV/122  10.03.08;  
28.11.18  1 (commenced) 1  
(completed) 2  
 Certain thermoelectric 
coolers and warmers  
CV/121  11.12.08;  
09.12.13  3 (commenced) 3 
(completed) 3  
 Certain aluminum 
extrusions  
CV/124  17.03.09;  
17.03.14  32 (commenced) 31  
(completed) 12  
 Certain carbon and alloy 
steel line pipe  
CV/142  29.03.16  0 (commenced) 0  
(completed) 1  G/SCM/N/349/CAN  
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  Country/  
Customs 
Territory  Product, Investigation 
ID number  Original effective 
date; date of most 
recent extension  Number of 
refund 
requests 
received  Number of refund 
reviews 
commenced, 
completed  
China (Cont'd)  Certain stainless steel sinks  
CV/129  24.05.12;  
08.02.18  7 (commenced) 6 
(completed) 10  
 Certain photovoltaic 
modules and laminates  
CV/140  03.07.15  0 (commenced) 0  
(completed) 1  
 Certain steel grating  
CV/126  19.04.11;  
18.04.16  1 (commenced) 1 
(completed)  1 
 Certain oil country tubular 
goods  
CV/125  23.03.10;  
02.03.15  15 (commenced) 15  
(completed) 3  
 Certain fabricated 
industrial steel components  
FISC 2016 IN  25.05.17  5 (commenced) 4  
(completed) 1  
 Certain carbon steel 
welded pipe  
CV/123  20.08.08;  
28.03.19  0 (commenced) 0  
(completed) 1  
European Union  Certain refined sugar  
CV/87  06.11.95;  
30.10.15  9 (commenced) 9  
(completed) 1  
Turkey  Certain dry wheat pasta  
DWP 2017 IN  26.07.18  93 (commenced) 91  
(completed) 5  
Note 5  - In Canada, domestic legislation allows importers to request refunds of anti -dumping and countervailing 
duties through a process called re -determinations. Requests for re -determinations of countervailing duties can 
be made on two grounds:  
- The amount of subsidy on the goods;  
- Whether the imported goods are goods of the same description as goods to which the order or 
finding applies (note: when an order or finding imposes both anti -dumping and countervailing 
duties, a refund request made on this ground will appear on both reports).  
In Canada, requests for re -determinations follow a two -level appeal system under which the re -determination at 
the first level can further be appealed at the seco nd level.  
Consequently, the table records the number of requests made under both levels of re -determination, for any of 
the two grounds listed previously with respect to imported goods subject to countervailing measures.  
Note that in the context of the Canadian system for processing refund requests, the following descriptions apply 
for the table headings:  
- "Number of refund requests received": the number of requests received during the period covered 
by the report.  
- "Number of refund reviews commenced" : includes the number of requests received during the 
period covered by the report and the number of requests received in a preceding period that were 
not completed within the period covered by the report. Under the Canadian system once a request 
is receiv ed, a decision under both levels of appeal must be rendered within one year.  
- "Number of refund reviews completed": the number of requests that were completed during the 
period covered by the report.  
Further, under the Canadian duty refund system, a reque st can cover multiple entries. It may thus be possible 
for one request to represent a series of entries rather than an individual entry.  
APPEALS ON REFUND REQUESTS DURING THE PERIOD  
1 JANUAR Y THROUGH 3 0 JUNE 2019 (NOTE 6)  
Country/Customs 
Territory  Product,  
Investigation ID number  Date of filing of 
appeal  Date of appeal decision  
Nil 
Note 6  - In Canada, decisions taken by the investigating authority pursuant to refund requests (as reported in 
the table titled " Refund Requests")  may be further appealed by the importer to an independent administrative 
tribunal on questions of fact and law. The appeals that were open or decided upon during the period covered by 
the report are identified above.  
 G/SCM/N/349/CAN  
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  TERMINATION OF MEASU RES DURING THE PERIOD  
1 JANUARY THROUGH 30  JUNE 2019  
Country/Customs 
Territory  Product,  
Investigation ID number  Date of termination  Reason of termination  
Nil 
 
 
 G/SCM/N/349/CAN  
- 10 - 
  APPENDIX 1 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N STEEL FASTENERS FR OM CHINA  
Program 1:  Special Economic Area (SEA) Incentives  
Program 2:  Grants Provided for Export Performance and Employing Common Workers  
Program 3:  Preferential Loans  
Program 4:  Loan Guarantees by  the Government of China  
Program 5:  Income  Tax Credits, Refunds and Exemptions  
(a) Reduced  Corporate Tax Rate for Export -Oriented Enterprises  
(b) Exemption /Reduction of Corporate Income Tax during D esignated Start -up 
Periods  
(c) Income Tax Refund of Amounts Further Invested in SEAs  
(d) Exemption/Reduction in Local Income Tax for SEA Enterprises  
Program 6:  Relief from Duties and Taxes on Inputs  
Program 7:  Reductions  in Land Use Fees  
APPENDIX  2 - NAMES OF THE SUBSID Y PROGRAMS COUNTERVA ILED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N COPPER PIPE FITTIN GS FROM CHINA  
Program 1:  Preferential tax policies for enterprises with foreign investment established in special 
economic zon es (excluding Shanghai Pudong area)  
Program 2:  Preferential tax policies for enterprises with foreign investment established in the 
coastal economic open areas  and in the economic and technological development 
zones  
Program 3: Tariff Exemptions on Imported  Materials  
Program 4: Reduction of  Corporate Income Tax  
Program 5:  Value -added Tax (VAT) Exemptions  
Program 6:  Special land tax and land use exemptions  
Program 7: Preferential costs of services and infrastructure provided by government bodies or 
state-owned enterprises  
Program 8:  Income Tax Refund of Amounts Further Invested in the SEZs in Guangdong Province  
Program 9: Exemption of  Income Tax for Employing Unemployed People  
Program 10: Grants Provided for Export Performance  
Program 11:  Funds for Interna tional Market Exploration by SMEs  G/SCM/N/349/CAN  
- 11 - 
  Program 12:  Preferential Tax Policies for FIEs  - Reduced Tax Rate for Productive FIEs Scheduled 
to Operate for a period not less than 10 Years  
Program 13: Reinvestment of Profits by Foreign Investor  
Program 14:  Preferentia l Tax Policies for Foreign Invested Export Enterprises  
Program 15:  Preferential tax policies for enterprises with foreign investment which are technology 
intensive and knowledge intensive  
Program 16:  Preferential Tax Policies for the Research and Developme nt of FIEs  
Program 17:  Preferential tax policies for FIEs and foreign enterprises which have establishments 
or places in China and are engaged in production or business operations purchasing 
domestically produced equipments  
Program 18:  Preferential tax pol icies for domestic enterprises purchasing domestically produced 
equipments for technology upgrading purpose  
Program 19:  Exemption of tariff and import VAT for the imported technologies and equipments  
Program 20:  Reduction in land use fees  
Program 21:  Purch ase of goods from state -owned enterprises  
APPENDIX  3 - NAMES OF THE SUBSID Y PROGRAMS COUNTERVA ILED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N ALUMINUM EXTRUSION S FROM CHINA  
Program 1:  Preferential Tax Policies for Enterprises with Foreign Inves tment Established in the 
Coastal Economic Open Areas and in the Economic and Technological Development 
Zones  
Program 2:  Research & Development (R&D) Assistance Grant  
Program 3:  Superstar Enterprise Grant  
Program 4:  Matching Funds for International Market D evelopment for SMEs  
Program 5:  One-time Awards to Enterprises Whose Products Qualify for "Well -Known 
Trademarks of China"  or "Famous Brands of China"  
Program 6:  Export Brand  Development Fund 
Program 7:  Preferential  Tax Policies  for Foreign Invested Enterpr ises - Reduced Tax Rate for 
Productive  
Program 8:  Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 9:  Local Income Tax Exemption and/or Reduction  
Program 10:  Exemption of Tariff and Import VAT for Imported  Technologies  and Equipment  
Program 11:  Patent Award of Guangdong Province  
Program 12:  Training Program  for Rural Surplus Labor Force Transfer Employment  
Program 13:  Reduction in Land Use Fees  
Program 14:  Provincial Scientific Development Plan Fund  G/SCM/N/349/CAN  
- 12 - 
  Program 15:  Primary Aluminum Provided by Government at Less Than Fair Market Value  
Program 16:  Preferential tax policies for enterprises with foreign investment established in 
Pudong area of Shanghai  
Program 17:  Preferential tax policies for enterprises with foreign i nvestment established in special 
economic zones (excluding Shanghai Pudong area)  
Program 18:  Preferential tax policies in the Western Regions  
Program 19:  Local Income Tax Exemption and/or Reduction  for SEZs and Designated Areas  
Program 20:  Exemption/reduct ion of special land tax and land use fee  
Program 21:  Tariff and Value -added Tax (VAT) exemptions on imported materials and equipments  
Program 22:  Income Tax Refund where Profits Re -Invested  
Program 23:  Preferential costs of services or goods provided by go vernment bodies or 
state-owned enterprises  
Program 24:  Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
Program 25:  The State Key Technology Renovation Projects  
Program 26:  Reimbursement of Antidumping and/or Countervailin g Legal Expenses by the Local 
Governments  
Program 27:  Grant for Key Enterprises in Equipment Manufacturing Industry  
Program 28:  Export Assistance Grant  
Program 29:  Innovative Experimental Enterprise Grant  
Program 30:  Inward Remittance of Export Earnings  
Program 31:  Interest Subsidies for Loans Secured by Tax Refund Accounts  
Program 32:  Special Support Fund for Non -State -Owned Enterprises (NSOEs)  
Program 33:  State Fund for R&D Technology Projects  
Program 34:  Innovation Fund for Medium and Small Business  
Program 35:  Technical Renovation Loan Interest Discount Fund  
Program 36:  Special Project Support Fund  
Program 37:  Special Funds for Foreign Economic and Technical Cooperation  
Program 38:  Special Fund for Brand Development  
Program 39:  Key Export Enterprise Assistance Fund  
Program 40:  Support Fund for Key Commercial and Industrial Enterprises  
Program 41:  Venture Investment Fund of Hi -Tech Industry  G/SCM/N/349/CAN  
- 13 - 
  Program 42:  National Innovation Fund for Technology Based Firms  
Program 43:  Guangdong - Hong Kong Tech nology Cooperation Funding Scheme  
Program 44:  Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Foreign Investment  
Program 45:  State Fund with Interest Discount  
Program 46:  Debt-to Equity Swaps  
Program 47:  Loans and In terest Subsidies provided under the Northeast Revitalization Program  
Program 48:  Loan Guarantee Fund for Small and Medium Enterprises  
Program 49:  Interest -Free Loans to High and New Technology Projects  
Program 50:  Preferential tax policies for enterprises with foreign investment which are 
technology -intensive and knowledge -intensive  
Program 51:  Preferential tax policies for the research and development of foreign -invested 
enterprises  
Program 52:  Preferential tax policies for foreign invested enterprises and  foreign enterprises 
which have establishments or place in China and are engaged in production or 
business operations purchasing domestically produced equipment  
Program 53:  Preferential tax policies for domestic enterprises purchasing domestically produced  
equipment for technology upgrading purpose  
Program 54:  Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 55:  VAT and Income Tax Exemption/Reduction for Enterprises adopting Debt -to-Equity 
Swaps  
Program 56:  Relief from Duties and Taxes on Imported  Materials and Other Manufacturing Inputs  
APPENDIX  4 - NAMES OF THE SUBSID Y PROGRAMS COUNTERVA ILED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N COPPER TUBE FROM CHINA  
Program 1:  Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established 
in Special Economic Zones (SEZs) (excluding Shanghai Pudong Area)  
Program 2:  Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas 
and in the Economic and Technological Development Zones  
Program 3:  Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  
Program 4:  Preferential Tax Policies in the Western Regions  
Program 5:  Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
Program 6:  Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 7:  Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  G/SCM/N/349/CAN  
- 14 - 
  Program 8:  Tariff and Value -added Tax (VAT) Exemptions on Imported Materi als and Equipment 
in SEZs and other Designated Areas in Guangdong  
Program 9:  Income Tax Refunds where Profits are Re -invested in SEZs and other Designated 
Areas  
Program 10:  Preferential Tax Program for FIEs Recognized as HNTEs (High and New Technology 
Enterprises)  
Program 11:  Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  
Program 12:  Services or Goods provided by Government or public bodies at the preferential prices 
to enterprises located in SEZs and other designa ted areas  
Program 13:  VAT Exemptions for the Central Region  
Program 14:  Tax over -refunds or over -exemptions for the water, electricity and gas consumed in 
the Export Processing Zone  
Program 15:  Custom Duty Exemption and VAT Exemption for machinery, equipme nt, construction 
materials imported into the Export Processing Zone for the construction of 
production facilities (such as factory and warehouse) in the zone  
Program 16:  Custom Duty Exemption and VAT Exemption for machinery, equipment, moulds/dies 
and the corresponding repairing parts imported into the Export Processing Zone and 
used for the production by Enterprises in the zone  
Program 17:  Custom Duty over -refund or over -exemption and VAT over -refund or 
over-exemption for raw materials, parts, packaging ma terials and consumable 
materials imported into the Export Processing Zone and used for the production of 
exported goods in the zone  
Program 18:  Export Duty Refund or Exemption for the exported goods produced in the Export 
Processing Zone and exported from the zone  
Program 19:  VAT Refunds or Exemptions for the domestically purchased machinery, equipment 
and construction materials used for the production of exported goods and the 
construction of production facilities in the Export Processing Zone  
Program 20:  Loans and Interest Subsidies Provided Under the Northeast Revitalization Program  
Program 21:  Export Seller's Credit for High - and New -Technology Products by China EMIX Bank  
Program 22:  Preferential Loan for the National/Provincial Key Science & Technology 
Industrialization Projects, High Technology Industrialization Projects, Science & 
Technology Achievements Commercialization Projects, Modern Equipment 
Manufacturing Industry and key Information Technology Industrialization Projects 
by Liaoning Governments  
Program 23:  Innovation Fund for Medium and Small Business  
Program 24:  Special fund for developing trade through science and technology of Guangdong 
Province  
Program 25:  Special Funds for Foreign Economic and Technical Cooperation  
Program 26:  Innovative Exp erimental Enterprise Grant  
Program 27:  Superstar Enterprise Grant  G/SCM/N/349/CAN  
- 15 - 
  Program 28:  Awards to Enterprises Whose Products Qualify for "Well -Known Trademarks of 
China" or "Famous Brands of China"  
Program 29:  Export Brand Development Fund  
Program 30:  Provincial Sci entific Development Plan Fund  
Program 31:  Technical Renovation Loan Interest Discount Fund  
Program 32:  National Innovation Fund for Technology Based Firms  
Program 33:  Guangdong - Hong Kong Technology Cooperation Funding Scheme  
Program 34:  Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Foreign Investment  
Program 35:  Innovative Small and Medium -Sized Enterprise Grants  
Program 36:  Product Qual ity Grant  
Program 37:  2009 Energy -Saving Fund  
Program 38:  Grants for Export Activities  
Program 39:  Grants for International Certification  
Program 40 -1: Emission Reduction and Energy -Saving Award (Special Funds for Reduction of 
Pollutant Emission)  
Program 4 0-2: Emission Reduction and Energy -Saving Award (Advanced Units within Top 30 
Electricity Consumption Enterprises in the Competition of Energy -Saving contest)  
Program 41:  Grant for Market Promotion and Trade Development (Shandong)  
Program 42:  Grant - Assistance for Exhibition Booth Fees (Shandong)  
Program 43:  Grant - Patent Application Assistance  
Program 44:  Grant - State Service Industry Development Fund  
Program 45:  Grant - Cleaning -production Qualified Enterprise Reward (Subsidy of Audit Fees for 
Key Ente rprises Cleaning Production)  
Program 46:  Grant - Provisional Industry Promotion Special Fund  
Program 47:  Grant - Financial Subsidies from Wei Hai City Gao Cun Town Government  
Program 48:  Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 4 9: Grant - Provincial Foreign Economy and Trade Development Special Fund  
Program 50:  Grant - Special Supporting Fund for Commercialization of Technological Innovation 
and Research Findings  
Program 51:  Grant - Resources Conservation and Environment Protecti on Grant (Funds for 
Pollution Sources Monitoring Facilities in 2011)  
Program 52:  Grant - Wendeng Government (Shandong)  
Program 53:  Enterprise Technology Centres  G/SCM/N/349/CAN  
- 16 - 
  Program 54:  Allowance to Pay Loan Interest  
Program 55:  Supporting Fund for Non -Refundable Export Tax Loss  
Program 56:  International Market Fund for Export Companies  
Program 57:  International Market Fund for Small and Medium -sized Export Companies  
Program 58:  Business Development Overseas Support Fund  
Program 59:  Refund from Governmen t for Participating in Trade Fair  
Program 60:  Grant - Special Fund for Fostering Stable Growth of Foreign Trade  
Program 61:  Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the Local 
Governments  
Program 62:  Financial Special Fund for Supporting High and New Technology Industry 
Development Project  
Program 63:  Subsidy for Promoting Energy -Saving Buildings  
Program 64:  Subsidy for the Technology Development  
Program 65:  Awards for the Contributions to Local Economy and Industry Develop ment 
Program 66:  Beijing Industrial Development Fund  
Program 67:  Grants, Loans, and Other Incentives for Development of Famous Brands, China Top 
World Brands or other well -known Brands  
Program 68:  Shunde Famous Brands  
Program 69:  Guangdong Supporting Fund  
Program 70:  Zhabei District "Save Energy Reduce Emission Team" Award  
Program 71:  "Five Points, One Line" Program of Liaoning Province  
Program 72:  State Special Fund for Promoting Key Industries and Innovation Technologies  
Program 73:  Fund for SME (small an d medium size enterprises) Bank -Enterprise Cooperation 
Projects by Guangdong Governments  
Program 74:  Special Fund for Significant Science and Technology by Guangdong Governments  
Program 75:  Fund for Economic, Scientific and Technology Development by the Go vernment of 
Foshan City  
Program 76:  Provincial Fund for Fiscal and Technological Innovation by Guangdong Governments  
Program 77:  Provincial Loan Discount Special Fund for SMEs by Guangdong Governments  
Program 78:  "Large and Excellent" Enterprises Grant  
Program 79:  Advanced Science/Technology Enterprise Grant (Advanced Units for Safety 
Production in Fengxian District)  
Program 80:  Award for Excellent Enterprise (First Prize within Top 100 Enterprises in Situan Town 
for Year 2012)  G/SCM/N/349/CAN  
- 17 - 
  Program 81:  Foshan City Gover nment Technology Renovation and Technology Innovation Special 
Fund Grants  
Program 82:  Nanhai District Grants to State and Provincial Enterprise Technology Centers and 
Engineering Technology R&D Centers  
Program 83:  Supporting Fund for the Projects Used to R esolve the Important Technological Issues 
for Enterprises' Production and R&D by Liaoning Governments  
Program 84:  Technology Innovation Fund for Science & Technology Type SMEs by Liaoning 
Governments  
Program 85:  Supporting Fund for the Application Technolo gy Research in the Overseas R&D 
Institution/Branch by Liaoning Governments  
Program 86:  Special Supporting Fund and Special Loan Assistance by Chinese Ministry of Science 
& Technology for revitalizing the Northeast old industrial base  
Program 87:  Special Su pporting Fund for Key Projects of "500 Strong Enterprises in 
Contemporary Industries" by Guangdong Governments  
Program 88:  Fund for Supporting Strategic Emerging Industries by Guangdong Governments  
Program 89:  Medium Size and Small Size Enterprises Development Special Fund  
Program 90:  Medium Size and Small Size Trading Enterprises Development Special Fund  
Program 91:  Special Fund for Export Credit Insurance by Guangdong Governments  
Program 92:  Supporting Fund for Converting the Industry T echnology Achievements/Findings by 
Beijing Governments  
Program 93:  Special Development Fund for Beijing Cultural Innovation Industry  
Program 94:  Supporting Fund for Becoming Publicly Listed Company  
Program 95:  Supporting Fund for the "Working Capital" Loan  Interest  
Program 96:  Award for Maintaining the Growth by Beijing Governments  
Program 97:  Award by Beijing Technology Trading Encouraging Centre  
Program 98:  Award by Shanghai Songjiang Economic Committee  
Program 99:  Supporting Fund for the Development from  Guangzhou Local Governments  
Program 100:  Interest Assistance for Technology Renovation Projects by Liaoning Governments  
Program 101:  Interest Assistance for the Application of Information Technology by Liaoning 
Governments  
Program 102:  Loan Guarantee Fund for Science & Technology Enterprises by Liaoning 
Governments  
Program 103:  Fund for Optimizing Import and Export Structure of Mechanical Electronics and High 
and New Technology Products  
Program 104:  Special Fund for Pollution Control of Three  Rivers, Three Lakes, and the Songhua 
River G/SCM/N/349/CAN  
- 18 - 
  Program 105:  Repaying Foreign Currency Loan by Refunded VAT  
Program 106:  Government Export Subsidy and Product Innovation Subsidy in Shandong Province  
Program 107:  Export Assistance Grant  
Program 108:  Research & Development (R&D) Assistance Grant  
Program 109:  Foreign Trade Promotion Award  
Program 110:  Financial Assistance for an Overseas Market Survey  
Program 111:  Supporting fund provided to Service Outsourcing Enterprises for the Establishment 
of their Brands and  the Acquisition of their International Qualification Accreditations.  
Program 112:  Liaoning High -tech Products & Equipment Exports Interest Assistance  
Program 113:  Grant for Developing International Markets for SMEs in Zhejiang  
Program 114:  Grant for Devel oping International Markets and Capital Clearing Fund for SMEs in 
Zhejiang  
Program 115:  Export Credit for Insurance Premium in Zhejiang  
Program 116:  Property Tax Reduction of Urban Land Use for Companies Who Provide Employment 
to People with Disabilities in Zhejiang  
Program 117:  Support for the Development of Welfare Enterprises and Promoting the Employment 
of Persons with Disabilities in Zhuji City  
Program 118:  Subsidy for Certification of Clean and Green Production in Zhejiang (Funds for 
Cleaning Production Demonstration Enterprises)  
Program 119:  Subsidy for Construction Projects in the Developmental and Experimental Zone in 
Zhuji City  
Program 120 -1: Policy to Promote Industrial Restructuring and Upgrading, and Enhance the Level 
of Economic D evelopment in Dianko Township (Funds for Fulfill Incentive Policies on 
Industry for the Year 2011)  
Program 120 -2: Policy to Promote Industrial Restructuring and Upgrading, and Enhance the Level 
of Economic Development in Dianko Township (Incentives of Circ ular Economy 
in 2011)  
Program 121:  Funds for Standardizing Industrial Systems in the Nonferrous Metals Industry  
Program 122:  Award for Science and Technology in Shaoxing City  
Program 123:  Policy to Accelerate the Development of Modern Logistics Industry in  Zhuji City  
Program 124:  Grant for Industrial Transformation and Upgrading of Major Science and Technology 
Projects in Zhuji City  
Program 125:  Funds for Science and Technology Award  
Program 126:  Award to Science and Technology Enterprises in Zhuji City  
Program 127:  Funds for Science and Technology Award of Zhuji City  
Program 128:  Funds for Patent Award  G/SCM/N/349/CAN  
- 19 - 
  Program 129:  Funds for Key Innovation Team  
Program 130:  Special Fund for Fair Trade in Import and Export Zhejiang  
Program 132:  Subsidies to Full -time Environ mental Monitoring Officer  
Program 133:  Grant for Research and Development Centers in the Provincial -level High -Tech 
Enterprises in Zhejiang  
Program 134:  Special Financial Fund for Industrial Transformation and Upgrading in Zhejiang 
(Brand Awards)  
Program 1 35: Award for Outstanding Industrial Products and New Technologies in Zhejiang  
Program 136:  Grant for the Implementation of Quality and Technical Inspection in Zhejiang  
Program 137:  Award for Advanced Companies and Individuals in the Recognition of Key Pro jects 
and Investment in Tonglin City  
Program 138:  Grant to Promote and Accelerate the Economic Development in the Copper Industry 
in Tonglin City  
Program 139:  Financial Incentives to Promote Economic Development in Tonglin City  
Program 140:  One-Time Financ ial Support to Hailiang Copper Co., Ltd.  
Program 141 -1: Special Funds for Use in the Open Economy (Award for Open Economy)  
Program 141 -2: Special Funds for Use in the Open Economy (Reduction/Exemption of Water 
Conservancy Fund)  
Program 142 -1: Grant to Prom ote Economic Innovation and Enhance Development (Award for 
Refinancing by Rationed Shares)  
Program 142 -2: Grant to Promote Economic Innovation and Enhance Development (Incentives of 
Industrial Economic Policies in 2011)  
Program 142 -3: Grant to Promote Economic Innovation and Enhance Development (Funds for 
Award of Innovation Carrier)  
Program 142 -4: Grant to Promote Economic Innovation and Enhance Development (Funds for 
Award of Talent for the Year 2012)  
Program 143:  Funds for Scientific and Technology Project for the Year 2011 in Zhuji City  
Program 144 -1: Grant for Scientific and Technological Projects Which Passed Appraisal and 
Certification in Zhuji City (Funds for City -Grade Project in 2012)  
Program 144 -2: Grant fo r Scientific and Technological Projects Which Passed Appraisal and 
Certification in Zhuji City (Funds for Award of Scientific & Technological 
Achievements through Identification/Review and Project of National Torch, Spark, 
Key New Product Program)  
Program 145: Support for the Development of Welfare Enterprises to Promote the Employment of 
Persons with Disabilities in Zhuji City  
Program 146:  Preferential Tax Policies for Advanced Technology Enterprises with Foreign 
Investment  G/SCM/N/349/CAN  
- 20 - 
  Program 147:  Reduced Tax Rate fo r Productive FIEs Scheduled to Operate for a Period Not Less 
Than 10 Years  
Program 148:  Tax Preference Available to Companies that Operate at a Small Profit  
Program 149:  Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 150:  Prefere ntial Tax Policies for the Research and Development of FIEs (Tax offsets for 
Research and Development)  
Program 151:  Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or Bus iness Operations Purchasing 
Domestically Produced Equipment  
Program 152:  Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose  
Program 153:  Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 154:  VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt -to-Equity 
Swaps  
Program 155:  Corporate Income Tax Reduction for New High -Technology Enterprises  
Program 156:  Income Tax Credits on Purchases of D omestically Produced Equipment  
Program 157:  Preferential Tax Programs for Encouraged Industries or Projects  
Program 158:  Exemption from City Maintenance and Construction Taxes and Education Fee 
Surcharges for FIEs  
Program 159:  Tax Offset for R&D Expenses i n Guangdong Province  
Program 160:  Accelerated Depreciation on Fixed Assets  
Program 161:  Preferential Tax Treatment for the Technology Development Expenses by Liaoning 
Governments  
Program 162:  Accelerated Depreciation on Intangible Assets for Industrial Ent erprises in Northeast 
Region  
Program 163:  Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program 164:  Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
Program 165:  Reduction, Exemption or Refu nd of Land Use Fees, Land Rental Rates and Land 
Purchase/Transfer Prices  
Program 166:  Deed Tax Exemptions for Land Transferred through Merger or Restructuring  
Program 167:  Raw Materials Provided by the Government at Less than Fair Market  
Program 168:  Utilities Provided by the Government at Less than Fair Market Value  
Program 169:  Debt to Equity Swaps  
Program 170:  Exemptions for SOEs from Distributing Dividends to the State  
Program 171:  Tax Offsets for the Investment in the Acquisition of Special Facili ties for 
Environmental Protection, energy and water conservation and work safety  G/SCM/N/349/CAN  
- 21 - 
  Program 172:  Preferential Loans From State -Owned Banks  
APPENDIX  5 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N THERMOEL ECTRIC COOLERS AND 
WARMERS FROM CHINA  
Program 1:  Preferential Tax Policies for Enterprises with Foreign Investment Established in 
Special Economic Zones  
Program 2:  Preferential Tax Policies for Foreign Invested Enterprises and Foreign Enterprises 
which hav e establishments or place in China and are engaged in production or 
business operations purchasing domestically produced equipment  
Program 3:  Government Interest Subsidy of Shenzhen Foreign Trade Development Fund  
Program 4:  Preferential tax policies for en terprises with foreign investment in border cities; 
General Information  
Program 5:  Preferential tax policies for enterprises with foreign investment established in the 
coastal economic open areas and in the economic and technological development 
zones  
Program 6:  Preferential tax policies for enterprises with foreign investment established in 
Pudong new area of Shanghai  
Program 7:  Preferential tax policies for enterprises with foreign investment established in the 
Three Gorges of Yangtze  
Program 8:  Preferent ial tax policies in the western regions  
Program 9:  Corporate income tax exemption/reduction  
Program 10:  Local income tax exemption/reduction  
Program 11:  Exemption/reduction of special land tax and land use fee  
Program 12:  Tariff and Value -added Tax (VAT) exemptions on imported materials and equipment 
in SEZ and other designated areas  
Program 13:  Income tax refund where profits re -invested in Guangdong Province  
Program 14:  Preferential costs of services and/or goods provided by government bodies or st ate 
owned enterprises  
Program 15:  Funds for international market development by SMEs  
Program 16:  State key technology renovation projects  
Program 17:  Support fund (grant) provided by the Government of Xuyi County, Jiangsu Province  
Program 18:  Government ex port subsidy and product innovation subsidy  
Program 19:  Reimbursement of anti -dumping and/or countervailing legal expenses by the local 
governments  
Program 20:  Patent subsidy appropriation  
Program 21:  Equity infusions/debt -to equity swaps  G/SCM/N/349/CAN  
- 22 - 
  Program 22:  Loans and interest subsidies provided under the northeast revitalization program  
Program 23:  Preferential tax policies for foreign -invested enterprises  
Program 24:  Preferential tax policies for foreign -invested export enterprises  
Program 25:  Preferential t ax policies for enterprises with foreign investment which are 
technology -intensive and knowledge -intensive  
Program 26:  Preferential tax polides for enterprises with foreign investment recognized as high 
or new technology enterprises established in the Stat e high or new technology 
industrial development zones, and for advanced technology enterprises invested in 
and operated by foreign businesses  
Program 27:  Preferential tax policies for enterprises recognized as high or new technology 
enterprises established  in the State high or new technology industrial development 
zones  
Program 28:  Preferential tax policies for enterprises which provide employment for unemployed 
people  
Program 29:  Preferential tax policies for the research and development of foreign -investe d 
enterprises  
Program 30:  Preferential tax policies for domestically invested enterprises (DIEs) purchasing 
domestically produced equipment for technology upgrading purposes  
Program 31:  Accelerated depreciation on fixed assets in Binhai New Area of Tianjin  
Program 32:  Reduced tax rate for productive FIEs scheduled to operate for a period of not less 
than 10 years  
Program 33:  Income tax refund for re -investment of FIE profits by foreign investors  
Program 34:  Repaying foreign currency loan by returned VAT  
Program 35:  VAT and income tax exemption/reduction for enterprises adopting debt -to-equity 
swaps  
Program 36:  Exemption of tariff and import VAT for imported technology and equipment  
Program 37:  Reduction in land use fees  
Program 38:  Purchase of goods from sta te-owned enterprises  
APPENDIX  6 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE  FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N SILICON  METAL FROM CHINA  
Program 1:  Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
Program 2:  Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 3:  Exemption/Reduction of Special Land Tax, Property Tax, Real Estate Tax and Land 
Use Fees in SEZs and Other Designated Areas  
Program 4:  Tariff and Value -added T ax (VAT) Exemptions on Imported Materials and Equipment 
in SEZs and other Designated Areas  G/SCM/N/349/CAN  
- 23 - 
  Program 5:  Income Tax Refund where Profits Re -invested in SEZs and other Designated Areas  
Program 6:  Preferential Costs of Services and/or Goods Provided by Governme nt or State -owned 
Enterprises (SOEs) in SEZs and Other Designated Areas  
Program 7:  VAT exemptions  
Program 8:  Export duty exemptions for exports from zone  
Program 9:  Tax exemption for products produced within the zone and eligible for import 
substitution  
Program 10:  Special import substitution treatment for enterprises operating in zone  
Program 11:  Investment Credits and R&D Deductions for preferentially supported and encouraged 
enterprises operating in a zone  
Program 12:  Preferential access to loans for enterprises operating in zones  
Program 13:  Preferential transfer price for land  
Program 14:  Government Export Subsidy and Product Innovation Subsidy  
Program 15:  Research & Development (R&D) Assistance Grant  
Program 16:  Superstar Enterprise Grant  
Program 17:  Matching funds for international market development for SMEs  
Program 18:  Awards to Enterprises Whose Products Qualify for "Well -Known Trademarks of 
China" or "Famous Brands of China"  
Program 19:  Export Brand Development F und 
Program 20:  Provincial Scientific Development Plan Fund  
Program 21:  Patent Award of Guangdong Province  
Program 22:  Training Program for Rural Surplus Labor Force Transfer Employment  
Program 23:  International Market Exploration Fund  
Program 24:  National  Innovation Fund for Technology Based Firms  
Program 25:  Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Foreign Investment  
Program 26:  Export Rebate for Mechanic, Electronic, and High -Tech Products  
Program 27:  Provin cial Government of Guangdong Science and Technology Bureau Project Fund  
Program 28:  Energy -Saving Technique Special Fund  
Program 29:  Grants for Export Activities  
Program 30:  SME international market expansion funds to export enterprises in Liaoning 
(Yingko u) Coastal Industrial Base  
Program 31:  Grants for "International Top 500 Enterprises" that establish offices in Yingkou  G/SCM/N/349/CAN  
- 24 - 
  Program 32:  Foreign Trade Development Fund of Old Industrial Bases of Northeast China  
Program 33:  New Product Award  
Program 34:  Capital Increase Award  
Program 35:  Emission Reduction and Energy -saving Award  
Program 36:  Grant for Market Promotion and Trade Development  
Program 37:  Refund of Land Transfer Fee  
Program 38:  Subsidy from Water Saving Office  
Program 39:  Special Supporting Fund for Commercialization of Technological Innovation and 
Research Findings  
Program 40:  Environment Protection Award (Jiangsu)  
Program 41:  Enterprise Technology Centers  
Program 42:  Allowance to Pay Loan Interest  
Program 43:  Supporting Fund for Non -refundable E xport tax loss  
Program 44:  International Market fund for Export Companies  
Program 45:  International Market Fund for Small and Medium sized export companies  
Program 46:  Business Development Overseas Support Fund  
Program 47:  Refund from Government for Partic ipating in Trade Fair  
Program 48:  Reimbursement of Foreign Affairs Services Expenses  
Program 49:  Special Fund for Fostering Stable Growth of Foreign Trade  
Program 50:  Subsidy for Technology Development  
Program 51:  Grants, Loans, and Other Incentives for De velopment of Famous Brands, China Top 
World Brands or other well -known Brands  
Program 52:  "Five Points, One Line" Program of Liaoning Province  
Program 53:  State Special Fund for Promoting key Industries and Innovation Technologies  
Program 54:  Provincial Fu nd for Fiscal and Technological Innovation  
Program 55:  Supporting Fund for the Development from Guangzhou Local Governments  
Program 56:  Loan Guarantee Fund for Science & Technology Enterprises by Liaoning 
Governments  
Program 57:  Chinese Government Concessional Loan and Preferential Export Buyer's Credit  
Program 58:  Compensation of Export Credit Insurance Premiums  
Program 59:  Compensation of Interest Expenses on Export Credit Insurance Financing  G/SCM/N/349/CAN  
- 25 - 
  Program 60:  Compensation of Interest Expense s on Export Financing  
Program 61:  Subsidized Loans for Stockpiled production  
Program 62:  Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period Not Less 
Than 10 Years  
Program 63:  Tax Preference Available to Companies that Operate at a Small  Profit  
Program 64:  Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 65:  Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or Business Operations Purchasing 
Domestically Produced Equipment  
Program 66:  Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose  
Program 67:  Refund of Housing Tax  
Program 68:  Refund of Stamp T ax 
Program 69:  Income Tax Refunds for Senior Managers  
Program 70:  Exemption from administrative charges and licence fees  
Program 71:  Preferential Tax refunds for Merging with Underperforming Local Enterprises or 
Investing in Renovation of Enterprises  
Progr am 72:  Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 73:  Corporate Income Tax Reduction for New High -Technology Enterprises  
Program 74:  Exemption from income tax on foreign investor's profits  
Program 75:  Local Income Tax E xemption and/or Reduction  
Program 76:  Export VAT Refunds  
Program 77:  Preferential Tax Program for FIEs Recognized as HNTEs (High and New Technology 
Enterprises)  
Program 78:  Tax Offset for R&D Expenses in Guangdong Province  
Program 79:  Preferential Tax Trea tment for the Technology Development Expenses by Liaoning 
Governments  
Program 80:  Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs 
and Equipment  
Program 81:  VAT exemptions on domestically purchased equipment  
Program 82:  Utilities Provided by Government at Less than Fair Market Value  
Program 83:  Inputs Provided by Government at Less than Fair Market Value  
Program 84:  Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices  
Program 85:  Fiscal Fund to Alleviate Po verty G/SCM/N/349/CAN  
- 26 - 
  Program 86:  Incentives for Environmental Preservation and Recycling  
Program 87:  Preferential Tax Policies for Township Enterprises  
Program 88:  Specific Employed Persons Programs  
Program 89:  Preferential Tax Policies for Research and Development of Ne w Products, New 
Technologies and New Crafts  
Program 90:  Preferential Tax Policies for Enterprises Transferring Technology  
Program 91:  Specific Funds for SMEs  
APPENDIX  7 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE  FINAL 
DETERMINATION OF SUBSIDIZATION OF CER TAIN UNITIZED  WALL MODULES FROM 
CHINA  
Program 1:  Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established 
in Special Economic Zones (SEZs) (excluding Shanghai Pudong Area)  
Program 2:  Preferential Tax Policies  for FIEs Established in the Coastal Economic Open Areas 
and in the Economic and Technological Development Zones  
Program 3:  Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  
Program 4:  Preferential Tax Policies in the Western Re gions  
Program 5:  Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
Program 6:  Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 7:  Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
Program 8:  Tariff and Value -added Tax (VAT) Exemptions on Imported Materials and Equipment 
in SEZs and other Designated Areas in Guangdong  
Program 9:  Income Tax Refunds where Profits are Re -invested in SEZs and other  Designated 
Areas  
Program 10:  Preferential Tax Program for FIEs Recognized as HNTEs (High and New Technology 
Enterprises)  
Program 11:  Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  
Program 12:  Services or Goods pr ovided by Government or public bodies at the preferential prices 
to enterprises located in SEZs and other designated areas  
Program 13:  VAT Exemptions for the Central Region  
Program 14:  Tax over -refunds or over -exemptions for the water, electricity and gas consumed in 
the Export Processing Zone  
Program 15:  Custom Duty Exemption and VAT Exemption for machinery, equipment, construction 
materials imported into the Export Processing Zone for the construction of 
production facilities (such as factory and warehous e) in the Zone  G/SCM/N/349/CAN  
- 27 - 
  Program 16:  Custom Duty Exemption and VAT Exemption for machinery, equipment, moulds/dies 
and the corresponding repairing parts imported into the Export Processing Zone and 
used for the production by Enterprises in the Zone  
Program 17:  Custo m Duty over -refund or over -exemption and VAT over -refund or 
over-exemption for raw materials, parts, packaging materials and consumable 
materials imported into the Export Processing Zone and used for the production of 
exported goods in the Zone  
Program 18:  Export Duty Refund or Exemption for the exported goods produced in the Export 
Processing Zone and exported from the Zone  
Program 19:  VAT Refunds or Exemptions for the Domestically Purchased Machinery, Equipment 
and Construction Materials Used for the Prod uction of Exported Goods and the 
Construction of Production Facilities in the Export Processing Zone  
Program 20:  Interest Assistance provided by Shenyang Economic & Technological Development 
Area administration through the Enterprise Development Fund  
Progr am 21:  Freight Assistance provided by Shenyang Economic & Technological Development 
Area administration for the exported products  
Program 22:  Financial assistance provided by Shenyang Economic & Technological Development 
Area administration for the constru ction or the rental of manufacturing premises  
Program 23:  Special Industry Supporting Fund provided by Shenyang Tiexi District Government 
to the High Technology Enterprises located in Shenyang Tiexi modern Construction 
industry Area  
Program 24:  Supporting Fund provided by Shenyang Economic & Technological Development 
Area administration to the enterprises to encourage the acquisition of foreign 
Science & Technology type enterprises and the employment of foreign Science & 
Technology development experts  
Progr am 25:  Exemptions of administration fees by Zengcheng Municipal Government for Private 
(Min Ying) Enterprises located in the industrial parks approved by municipal level 
Governments or above  
Program 26:  Exemption of service fees and administrative fees by Shenyang Economic & 
Technological Development Area administration  
Program 27:  Loans and Interest Subsidies Provided Under the Northeast Revitalization Program  
Program 28:  Export Seller's Credit for High  -and New - Technology Products by China EXIM Bank  
Program 29:  Preferential Loan for the National/Provincial key Science & Technology 
Industrialization Projects, High Technology Industrialization Projects, Science & 
Technology Achievements Commercialization Projects, Modern Equipment 
Manufacturing Industry  and key Information Technology Industrialization Projects 
by Liaoning Governments  
Program 30:  Innovation Fund for Medium and Small Business  
Program 31:  Special fund for developing trade through science and technology of Guangdong 
Province  
Program 32:  Special Funds for Foreign Economic and Technical Cooperation  
Program 33:  Innovative Experimental Enterprise Grant  G/SCM/N/349/CAN  
- 28 - 
  Program 34:  Superstar Enterprise Grant  
Program 35:  Awards to Enterprises whose Products Qualify for "Well -Known Trademarks of China" 
or "Famous Br ands of China"  
Program 36:  Export Brand Development Fund  
Program 37:  Provincial Scientific Development Plan Fund  
Program 38:  Technical Renovation Loan Interest Discount Fund  
Program 39:  National Innovation Fund for Technology Based Firms  
Program 40:  Guangd ong - Hong Kong Technology Cooperation Funding Scheme  
Program 41:  Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Foreign Investment  
Program 42:  Innovative Small and Medium -Sized Enterprise Grants  
Program 43:  Product  Quality Grant  
Program 44:  2009 Energy -Saving Fund  
Program 45:  Grants for Export Activities  
Program 46:  Grants for International Certification  
Program 47:  Emission Reduction and Energy -Saving Award  
Program 48:  Grant - Patent Application Assistance  
Program 49: Grant - State Service Industry Development Fund  
Program 50:  Grant - Provisional Industry Promotion Special Fund  
Program 51:  Grant - Jiangsu Province Finance Supporting Fund  
Program 52:  Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 53:  Grant - Provincial Foreign Economy and Trade Development Special Fund  
Program 54:  Grant - Special Supporting Fund for Commercialization of Technological Innovation 
and Research Findings  
Program 55:  Grant - Resources Conservation and Environment Protection Grant  
Program 56:  Environment Protection Award (Jiangsu)  
Program 57:  Enterprise Technology Centers  
Program 58:  International Market Fund for Small and Medium Sized Export Companies  
Progr am 59:  Business Development Overseas Support Fund  
Program 60:  Refund from Government for Participating in Trade Fair  
Program 61:  Grant - Special Fund for Fostering Stable Growth of Foreign Trade  G/SCM/N/349/CAN  
- 29 - 
  Program 62:  Reimbursement of Anti -dumping and/or Countervaili ng Legal Expenses by the Local 
Governments  
Program 63:  Financial Special Fund for Supporting High and New Technology Industry 
Development Project  
Program 64:  Subsidy for Promoting Energy -Saving Buildings  
Program 65:  Special Fund for the Key Projects in the  Cultural Innovation Industry by Shunyi  
District Local Government  
Program 66:  Special Fund for the Technology Innovation by Niu Lan Shan Township Local 
Government  
Program 67:  Subsidy for the Technology Development  
Program 68:  Awards for the Contributions t o Local Economy and Industry Development  
Program 69:  Beijing Industrial Development Fund  
Program 70:  Grants, Loans, and Other Incentives for Development of Famous Brands, China Top 
World Brands or other well -known Brands  
Program 71:  Shunde Famous Brands  
Program 72:  Guangdong Supporting Fund  
Program 73:  "Five Points, One Line" Program of Liaoning Province  
Program 74:  State Special Fund for Promoting Key Industries and Innovation Technologies  
Program 75:  Fund for SME (small and medium size enterprises) Bank -Enterprise Cooperation 
Projects by Guangdong Governments  
Program 76:  Special Fund for Significant Science and Technology by Guangdong Governments  
Program 77:  Fund for Economic, Scientific and Technology Development by the Government of 
Foshan City  
Program 7 8: Provincial Fund for Fiscal and Technological Innovation by Guangdong Governments  
Program 79:  Provincial Loan Discount Special Fund for SMEs by Guangdong Governments  
Program 80:  "Large and Excellent" Enterprises Grant  
Program 81:  Advanced Science/Technol ogy Enterprise Grant  
Program 82:  Award for Excellent Enterprise  
Program 83:  Foshan City Government Technology Renovation and Technology Innovation Special 
Fund Grants  
Program 84:  Nanhai  District Grants to State and Provincial Enterprise Technology Centers and 
Engineering Technology R&D Centers  
Program 85:  Supporting Fund for the Projects Used to Resolve the Important Technological Issues 
for Enterprises' Production and R&D by Liaoning Go vernments  
Program 86:  Technology Innovation Fund for Science & Technology Type SMEs by Liaoning 
Governments  G/SCM/N/349/CAN  
- 30 - 
  Program 87:  Supporting Fund for the Application Technology Research in the Overseas R&D 
Institution/Branch by Liaoning Governments  
Program 88:  Special Supporting Fund and Special Loan Assistance by Chinese Ministry of Science 
& Technology for revitalizing the Northeast old industrial base  
Program 89:  Special Supporting Fund for Key Projects of "500 Strong Enterprises in 
Contemporary Industries" b y Guangdong Governments  
Program 90:  Fund for Supporting Strategic Emerging Industries by Guangdong Governments  
Program 91:  Medium Size and Small Size Enterprises Development Special Fund  
Program 92:  Medium Size and Small Size Trading Enterprises Developmen t Special Fund  
Program 93:  Special Fund for Export Credit Insurance by Guangdong Governments  
Program 94:  Industrial Development Supporting Fund to Key Projects by Shunyi District Local 
Governments  
Program 95:  Supporting Fund for Converting the Industry Tec hnology Achievements/Findings by 
Beijing Governments  
Program 96:  Special Development Fund for Beijing Cultural Innovation Industry  
Program 97:  Supporting Fund for Becoming Publicly Listed Company  
Program 98:  Supporting Fund for Constructing Energy -Saving P rojects by Niu Lan Shan Township 
Local Governments  
Program 99:  Supporting Fund for the "Working Capital" Loan Interest  
Program 100:  Supporting Fund for "Information -Technology Application" Demonstration 
Enterprises by Niu Lan Shan Township Local Government s 
Program 101:  Supporting Fund for the Lab by Niu Lan Shan Township Local Governments  
Program 102:  Brand Development Fund by Shunyi District Local Governments  
Program 103:  Supporting Fund to Encourage Outwards Development by Niu Lan Shan Township 
Local Gov ernments  
Program 104:  Supporting Fund for the Investments on Key Projects by Niu Lan Shan Township 
Local Governments  
Program 105:  Award by Niu Lan Shan Township Local Governments  
Program 106:  Supporting Fund for the Research of the Key Fire -proofing and So und-proofing 
Technology for Curtain Wall by Beijing Governments  
Program 107:  Loan Subsidy for the Curtain Wall Technology Renovation Projects by Beijing 
Governments  
Program 108:  Award for Maintaining the Growth by Beijing Governments  
Program 109:  Award by Beijing Technology Trading Encouraging Centre  
Program 110:  Award by Shunyi District Science and Technology Committee  G/SCM/N/349/CAN  
- 31 - 
  Program 111:  Supporting Fund for the New Energy -Saving Curtain Wall Technology Renovation 
Project by Shanghai Songjiang Economic Committee  
Program 112:  Award by Shanghai Songjiang Economic Committee  
Program 113:  Supporting Fund for Science and Technology Expenses by Zengcheng Local 
Governments  
Program 114:  Supporting Fund for the Development from Guangzhou Local Governments  
Program 115: Interest Assistance for Technology Renovation Projects by Liaoning Governments  
Program 116:  Interest Assistance for the Application of Information Technology by Liaoning 
Governments  
Program 117:  Loan Guarantee Fund for Science & Technology Enterprises  by Liaoning 
Governments  
Program 118:  Fund for Optimizing Import and Export Structure of Mechanical Electronics and High 
and New Technology Products  
Program 119:  Special Fund for Pollution Control of Three Rivers, Three Lakes, and the Songhua 
River 
Program  120: Government Export Subsidy and Product Innovation Subsidy in Shandong province  
Program 121:  Export Assistance Grant  
Program 122:  Research & Development (R&D) Assistance Grant  
Program 123:  Industrial Development Special Fund provided by Shenyang Munici pal Government  
Program 124:  Technological Innovation Special Fund provided by Shenyang Municipal Government  
Program 125:  City Construction Special Fund provided by Shenyang Municipal Government  
Program 126:  Foreign Economic and Trading Special Fund provide d by Shenyang Municipal 
Government  
Program 127:  Service Industry Guiding Fund provided by Shenyang Municipal Government  
Program 128:  Emerging Industry Special Fund provided by Shenyang Municipal Government  
Program 129:  Grants provided by Shenyang Municipal  Government to National Key Projects, 
National Key Labs and National Research & Development Centers  
Program 130:  Supporting Fund provided by Shenyang Municipal Government for the acquisitions 
of the Foreign/Overseas Technology -Type Enterprises  
Program 131:  Grants by Shenyang Municipal Government to Municipal -level High and New 
Technology Enterprises for Promoting the Advancement of Technology  
Program 132:  Grants by Shenyang Municipal Government to New Accredited National -level 
Engineering Research Centers, Engineering Labs, Key Labs, Engineering Technology 
Centers and Enterprise Technology Centers  
Program 133:  Grants/Awards by Shenyang Municipal Government for Promoting the Technology 
Reformation  G/SCM/N/349/CAN  
- 32 - 
  Program 134:  Grants by Shenyang Municipal Government for Encouraging the Manufacturing and 
the Usage/Application of Domestically Produced First of its Kind Set of Equipment  
Program 135:  Subsidy provided by Shenyang Municipal Government to Service Outsourcing 
Enterprises with Advanced Technology  
Program 136:  Supporting fund provided to Service Outsourcing Enterprises for the Establishment 
of their Brands and the Acquisition of their International Qualification Accreditations  
Program 137:  Supporting funds provided by Shenyang Municipal Government to stimulate the 
Export Growth  
Program 138:  Subsidy Fund provided by Shenyang Municipal Government to Offset the Export 
Credit Insurance Fees  
Program 139:  Subsidy Fund provided by Shenyang Municipal Government to Offset the 
Registration Fees and Accreditation Fees for International or Overseas Trade Marks  
Program 140:  Grants provided to the Enterprises for their Interim/Procedural Progress toward 
becoming Publicly Listed Companies by Shenyang Municipal Government  
Program 141:  Supporting Fund provided by Shenyang Municip al Government to the Enterprises to 
Maintain the Employment Level  
Program 142:  Supporting Fund and Interest Assistance provided by Zengcheng Municipal 
Government to the Research and Development Projects accredited at Guangzhou 
Municipal Level, Guangdong Pr ovincial Level and National level  
Program 143:  Supporting Funds provided by Zengcheng Municipal Government to the Research 
and Development Institutions Accredited as "National Engineering Research and 
Development Center", "National Enterprise Technology Ce nter", "National Key Lab" 
or "Provincial Research and Development Institution"  
Program 144:  Grants and Assistance provided by Zengcheng Municipal Government to Enterprises 
whose Products are Accredited as "Provincial Famous Trademark", "Guangzhou 
Famous Tr ademark" or who are accredited as "Zengcheng Regional Brand"  
Program 145:  Grants provided by Zengcheng Municipal Government to Enterprises to Encourage 
their Business Cooperation/Coordination  
Program 146:  Grants provided to Enterprises to encourage their T echnology Renovations by 
Zengcheng Municipal Government  
Program 147:  "Going Out" Supporting Funds provided by Zengcheng Municipal Government  
Program 148:  Awards provided by Zengcheng Municipal Government to Publicly Listed enterprises 
that successfully Ref inance through Capital Markets and Invest some or all of those 
Funds to the  Projects located in Zengcheng City  
Program 149:  Supporting Funds provided by Zengcheng Municipal Government to Private 
(MinYing) Industrial Enterprises who have the annual sales re venue more than 500M 
Chinese Yuan and the annual payable/paid tax amount more than 10M Chinese Yuan 
and follow the directions of industry structure adjustments prescribed by National, 
Provincial and Municipal Governments  
Program 150:  Awards provided by Zen gcheng Municipal Government to Private (Min Ying) High & 
New Technology Enterprises who are accredited by Guangzhou Municipal 
Governments and have the large scale of investments, have the advanced and 
competitive Science & Technology products and have the significant amounts of 
profits and paid/payable taxes  G/SCM/N/349/CAN  
- 33 - 
  Program 151:  Awards provided by Zengcheng Municipal Government to Private (Min Ying) 
Enterprises for their new researched and developed products that are accredited at 
the national level or provincial l evel 
Program 152:  Grant provided by Zengcheng Municipal Government to Private (Min Ying) 
Enterprises for their patents that are accredited as "National Patent Gold Award" or 
"National Superior/Excellent Patent Award"  
Program 153:  Grant provided by Zengchen g Municipal Government to Private (Min Ying) 
Enterprises for their successful acquisition of national certifications  
Program 154:  Award provided by Zengcheng Municipal Government to Private (Min Ying) 
Enterprises who are accredited as "Demonstration Enterp rises for Clean Production" 
by the Governments at Guangzhou municipal level or above  
Program 155:  Supporting Funds provided by Zengcheng Municipal Government to Private  
(MinYing) Enterprises to encourage them to develop the domestic market and the 
internat ional market  
Program 156:  Liaoning High -Tech Products & Equipment Exports Interest Assistance  
Program 157:  Preferential tax policies for advanced technology enterprises with foreign investment  
Program 158:  Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period Not Less 
Than 10 Years  
Program 159:  Tax Preference Available to Companies that Operate at a Small Profit  
Program 160:  Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 161:  Preferential Tax Policies for the Rese arch and Development of FIEs  
Program 162:  Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or Business Operations Purchasing 
Domestically Produced Equipment  
Program 163:  Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose  
Program 164:  Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
Program 165:  VAT and Income Tax Exemption/Reduction for Enterprises Adopting  
Program 166:  Corporate Income Tax Reduction for New High -Technology Enterprises  
Program 167:  Income Tax Credits on Purchases of Domestically Produced Equipment  
Program 168:  Preferential Tax Programs for Encourag ed Industries or Projects  
Program 169:  Exemption from City Maintenance and Construction Taxes and Education Fee 
Surcharges for FIEs  
Program 171:  Accelerated Depreciation on Fixed Assets  
Program 172:  Preferential Tax Treatment for the Technology Development  Expenses by Liaoning 
Governments  
Program 173:  Accelerated Depreciation on Intangible Assets for Industrial Enterprises in Northeast 
Region  G/SCM/N/349/CAN  
- 34 - 
  Program 174:  Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program 175:  Relief from  Duties and Taxes on Imported Material and Other Manufacturing Inputs  
Program 176:  Reduction, Exemption or Refund of Land Use Fees, Land Rental Rates and Land 
Purchase/Transfer Prices  
Program 177:  Raw Materials Provided by the Government at Less than Fair Market Value  
Program 178:  Utilities Provided by the Government at Less than Fair Market Value  
Program 179:  Debt to Equity Swaps  
Program 180:  Subsidy Pass -Through from the Purchase of Aluminum Extrusions  
APPENDIX  8 - NAMES OF THE SUBSIDY  PROGRAMS COUNT ERVAILED AT THE  FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N CARBON  STEEL WELDED PIPE FR OM 
CHINA  
Program 1:  Preferential tax policies for enterprises with foreign investment established in the 
coastal economic open areas and in the economic and technolo gical development 
zones  
Program 2:  Preferential tax policies for foreign invested enterprises  
Program 3:  Local income tax exemption and/or reduction  
Program 4:  Grant for key enterprises in equipment manufacturing industry of Zhongshan  
Program 5:  Export ass istance grant  
Program 6:  Research & Development (R&D) assistance grant of Wuxing District  
Program 7:  Innovative experimental enterprise grant  
Program 8:  Superstar enterprise grant  
Program 9:  Hot-rolled steel provided by government at less than fair market value  
Program 18:  The state key technology renovation projects  
Program 19:  Reimbursement of anti -dumping and/or countervailing legal expenses by the local 
governments  
Program 20:  Debt-to-equity swaps  
Program 21:  Preferential loans provided under the northeast revitalization program  
Program 22:  Preferential tax policies for foreign invested export enterprises  
Program 23:  Preferential tax policies for enterprises with foreign investment which are technology 
intensive and knowledge intensive  
Program 24:  Preferential tax policies for research and development by FIEs  
Program 25:  Preferential tax policies for FIEs and foreign enterprises which have establishments 
or places in china and are engaged in production or business operations purchasing 
domestically produced equipments  G/SCM/N/349/CAN  
- 35 - 
  Program 26:  Preferential tax policies for domestic enterprises purchasing domestically produced 
equipments for technology upgrading purpose  
Program 27:  Income tax refund for re -investment of fie profits  
Program 28:  Vat and income tax ex emption/reduction for enterprises adopting debt -to-equity 
swaps  
Program 29:  Exemption of tariff and import vat for imported technologies and equipment 107  
Program 30:  Relief from duties and taxes on imported materials and other manufacturing inputs  
Program  31: Reduction in land use fees . 
 
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