G/SCM/N/315/CHN  
 
19 July 2018  
(18-4526) Page: 1/170 
Committee on Subsidies and Countervailing Measures  Original: English  
 
SUBSIDIES  
NEW AND FULL NOTIFIC ATION PURSUANT TO AR TICLE XVI:1 OF THE G ATT 1994  
AND ARTICLE 25 OF TH E AGREEMENT ON SUBSIDIES  
AND COUNTERVAILING M EASURES  
CHINA 
The following communication, dated 11 July 2018, is being circulated at the request of the 
delegation of China.  
 
_______________  
 
 The following notification constitutes China's new and full notification of information on 
programmes granted or maintained at the central and sub -central government level during the 
period from 2015 to 2016 .  
 Insofar as the notification is a transparency -orientated obligation that, pursuant to 
Article  25.7 of the SCM Agreement, does not prejudge the legal status of the notified programmes 
under GATT 1994 and the SCM Agreement, the effects under the SCM Agreement or the nature of 
the programmes themselves, China has included certain programmes in this notification which 
arguably are not (or are not always) subsidies or specific subsidies subject to the notification 
obligation within the meaning of the SCM Agreement.  
  G/SCM/N/315/CHN  
 
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  TABLE OF CONTENTS  
1   PROGRAMMES GRANTED O R MAINTAINED AT THE CENTRAL GOVERNMENT 
LEVEL  ................................ ................................ ................................ ...............................  8 
1.1   Preferential tax policies for Chinese -foreign equity joint ventures engaged in port 
and dock construction  ................................ ................................ ................................ ..........  8 
1.2   Preferential tax policies for enterprises with foreign investment established in 
Special Economic Zones (excluding Shanghai Pudong area) ................................ ......................  9 
1.3   Preferential tax policies for enterprises with foreign investment established in 
Pudong area of Shanghai  ................................ ................................ ................................ ....10 
1.4   Preferential tax policies in the western regions  ................................ ............................... 11 
1.5   Preferential tax policies for high or new technology enterprises  ................................ ........ 12 
1.6   Preferential tax policies for the additional calculation and deduction of research and 
development  expenses  ................................ ................................ ................................ .......13 
1.7   Preferential tax policies for enterprises transferring technology  ................................ ........ 14 
1.8   Preferential tax policies for the incubators of science and technology enterprises  ................ 15 
1.9   Preferential tax policies for the science and technology parks of national universities  .......... 16 
1.10   Preferential tax policies for service enterprises with advanced technology  ........................ 17 
1.11   Preferential tax treatment for public infrastructure projects that are particularly 
supported by the State  ................................ ................................ ................................ .......18 
1.12   Preferential tax treatment for projects for environmental protection, water and 
energy conservation  ................................ ................................ ................................ ........... 19 
1.13   Preferential tax treatment for bu ilding materials products produced with integrated 
utilization of resources  ................................ ................................ ................................ ........ 20 
1.14   Preferential tax treatment for building materials products produced with integrated 
utilization of resources  ................................ ................................ ................................ ........ 21 
1.15   Preferential tax treatment for products produced wi th integrated utilization of 
resources  ................................ ................................ ................................ .......................... 22 
1.16   Preferential VAT on comprehensively utilized products with agricultural surplus a nd 
forestry residues as raw materials  ................................ ................................ ........................ 24 
1.17   Preferential consumption tax on petroleum products produced with comprehensive 
utilization of resources  ................................ ................................ ................................ ........ 25 
1.18   Preferential VAT on photovoltaic -generated electricity  ................................ ................... 26 
1.19   Preferentia l VAT on hydropower electricity  ................................ ................................ ...26 
1.20   Preferential tax treatment for energy -saving and new energy vehicles and vessels  ........... 27 
1.21   Preferential tax treatment for urban public transportation enterprises what 
purchase public buses and trolleybuses ................................ ................................ ................. 28 
1.22   Preferential vehicle purchase tax on low -emission cars  ................................ .................. 29 
1.23   Fund for the construction and operation of public charging facilities for new energy 
passenger cars  ................................ ................................ ................................ .................. 30 
1.24   Preferential tax po licies for Clean Development Mechanism  ................................ ............ 31 
1.25   Preferential income tax policies for small enterprises making little profits ......................... 32 
1.26   Preferential VAT and business tax policies for small enterprises making little profits  .......... 33 
1.27   Exemption from payment of governmental funds for small enterprises making little 
profits  ................................ ................................ ................................ .............................. 34 
1.28   Exemption from payment of governmental funds for SMEs  ................................ ............. 35 
1.29   Preferential VAT policies for enterprises that employ disabled people ............................... 36 G/SCM/N/315/CHN  
 
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  1.30   Preferentia l income tax policies for enterprises that employ disabled people  ..................... 37 
1.31   Preferential tax treatment for imported products exclusively used by disabled 
people  ................................ ................................ ................................ .............................. 37 
1.32   Preferential tax treatment for products for the disabled people  ................................ .......38 
1.33   Preferential tax treatment for enterprises producing products exclusively used by 
the disabled people  ................................ ................................ ................................ ............ 39 
1.34   Preferential tax treatment for anti -HIV-AIDS medicine  ................................ .................. 40 
1.35   Preferential tax policies for enterprises engaged in projects of preliminary 
processing of agricultural, forest, animal and fishery products  ................................ ................. 41 
1.36   Preferential tax treatment for tea sold in the border areas  ................................ ............. 42 
1.37   Preferential tax treatment for imported products for the purpose of replacing the 
planting of poppies  ................................ ................................ ................................ ............. 43 
1.38   Preferential tax policies on imports of seeds (seedlings), breeding stock (fowl), fish 
fries (breeds) and wild animals and plants kept as breeds during the period of the  
"Twelfth Five -Year Plan" and the "Thirteenth Five -Year Plan"  ................................ ................... 43 
1.39   Preferential tax policies on filling mining and mining re sources in exhaustion stage  ........... 44 
1.40   Preferential tax treatment for import of equipment  ................................ ....................... 45 
1.41   Tax policies on urban land use of oil and gas production enterprises  ............................... 46 
1.42   Preferential consumption tax on refined oil ................................ ................................ ...47 
1.43   Tax preferences for t he integrated circuit (IC) industry  ................................ .................. 48 
1.44   Preferential VAT policies for large passenger aircrafts and new regional aircrafts  .............. 50 
1.45   Tax preferences on house property and urban land use for enterprises designing 
and manufacturing large passenger aircra ft and engine  ................................ .......................... 50 
1.46   Tax preferences encouraging enterprises to increase employment  ................................ ..51 
1.47   Accelerated depreciation of fixed assets  ................................ ................................ .......52 
1.48   Fund for poverty alleviation  ................................ ................................ ........................ 54 
1.49   Fund for development of modern agriculture  ................................ ................................ 55 
1.50   Fund for agricultural technology promotion and services  ................................ ................ 55 
1.51   Subsidy for purchasing agricultural machinery  ................................ .............................. 56 
1.52   Subsidy for fine crop seeds  ................................ ................................ ........................ 57 
1.53   Comprehensive subsidies for agricultural inputs  ................................ ............................ 58 
1.54   Direct subsidies to farmers  ................................ ................................ ........................ 59 
1.55   Agricultural support and protection subsidies  ................................ ............................... 60 
1.56   Fund for agricultural comprehensive development ................................ ......................... 60 
1.57   Fund for farmland water conservancy construction and water and soil conservation  .......... 61 
1.58   Disaster prevention and relief fund for agriculture  ................................ ......................... 62 
1.59   Fund for agricultural resources and ecological protection  ................................ ............... 63 
1.60   Subsidy for prevention fr om and control of pest and disease in forestry  ........................... 64 
1.61   Subsidy for a new round of returning cultivated land to forests and grass land .................. 65 
1.62   Subsidy for standardization of inland water vessels  ................................ ....................... 66 
1.63   Subsidy for scrapping and dismantling vessels and for ship type standardization  .............. 67 
1.64   Fisherman onshore resettlement subsidy  ................................ ................................ .....67 
1.65   Aquatic improve d breed subsidy  ................................ ................................ ................. 68 G/SCM/N/315/CHN  
 
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  1.66   Subsidy for scrapping old vehicles  ................................ ................................ ............... 69 
1.67   Fund for transportation energy conservation and emission reduction  ............................... 70 
1.68   Subsidy for urban public buses  ................................ ................................ ................... 71 
1.69   Support for new energy vehicle promotion and utilization  ................................ .............. 72 
1.70   Fund for energy conservation and emission reduction by the civil aviation industry  ........... 73 
1.71   Fund for energy conservation and emission reduction  ................................ .................... 73 
1.72   Shale gas development and utilization subsidy  ................................ ............................. 74 
1.73   Subsidy for coalbed methane (gas) exploitation and utilization during the 13th 
five-year plan period  ................................ ................................ ................................ .......... 75 
1.74   Fund for water pollution prevention and treatment  ................................ ........................ 76 
1.75   Fund for air pollution prevention and control  ................................ ................................ 77 
1.76   Fund for construction of sponge cities ................................ ................................ .......... 78 
1.77   Fund for development of strategic emerging industries  ................................ .................. 79 
1.78   Fund for the development of international economic relations and trade  .......................... 80 
1.79   Reward for public -private partnership (PPP) projects  ................................ ..................... 80 
1.80   Industrial transformation and upgrading fund  ................................ ............................... 81 
1.81   Reward and support fund for restructuring of industrial enterprises  ................................ .82 
1.82   Fund for promotion of energy -saving products  ................................ .............................. 83 
2   PROGRAMMES GRANTED O R MA INTAINED AT THE SUB -CENTRAL 
GOVERNMENT LEVEL  ................................ ................................ ................................ ...... 84 
2.1   Fund in support of the construction of public charging facilities for new energy 
passenger cars  ................................ ................................ ................................ .................. 84 
2.2   Fund in support of capacity building for new and professional farmers  ............................... 85 
2.3   Fund for renovation of boilers and industrial furnaces ................................ ...................... 85 
2.4   Fund for ethnic minorities development  ................................ ................................ ......... 86 
2.5   Fund for development of low -carbon manufacturing industry  ................................ ........... 87 
2.6   Subsidy for early phase -out of yellow label vehicles  ................................ ........................ 88 
2.7   Fund for interest subsidy for loans in the forestry sector  ................................ .................. 89 
2.8   Fund for prevention and control of atmospheric pollution  ................................ ................. 89 
2.9   Fund for environmental protection  ................................ ................................ ................ 90 
2.10   Fund for prevention and control of atmospheric pollution  ................................ ............... 91 
2.11   Fund for development of forestry  ................................ ................................ ................ 92 
2.12   Fund for development of economy with local features in impoverished mountainous 
areas  ................................ ................................ ................................ ................................ 93 
2.13   Fund for resear ch and development of applicative technologies  ................................ ......93 
2.14   Disaster relief fund for agriculture  ................................ ................................ ............... 94 
2.15   Fund for poverty alleviation  ................................ ................................ ........................ 95 
2.16   Fund for environmental protection  ................................ ................................ .............. 96 
2.17   Fund for development of emerging industries  ................................ ............................... 97 
2.18   Fund for transformation and upgrading of industry and information technology  ................ 97 
2.19   Subsidy for promotion of photovoltaic power generation  ................................ ................ 98 
2.20   Fund for capacity building of new and professional farmers  ................................ ............ 99 G/SCM/N/315/CHN  
 
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  2.21   Fund for environmental protection  ................................ ................................ ............  100 
2.22   Rewards for transformation of scientifi c and technology achievements  ..........................  101 
2.23   Fund for construction of sponge cities ................................ ................................ ........  101 
2.24   Fund for development of recycling economy  ................................ ...............................  102 
2.25   Subsidy for purchase of pure electric passenger vehicles  ................................ .............  103 
2.26   Fund in support of micro and smal l enterprises  ................................ ...........................  104 
2.27   Fund for research and development of enterprises  ................................ ......................  105 
2.28   Fund for technical renovation of industrial enterprises  ................................ .................  105 
2.29   Fund for development of industrial enterprises  ................................ ...........................  106 
2.30   Fund for safe production  ................................ ................................ ..........................  107 
2.31   Fund supporting public listing of enterprises  ................................ ...............................  108 
2.32   Fund for energy conservation  ................................ ................................ ...................  109 
2.33   Fund for development of recycling economy  ................................ ...............................  109 
2.34   Fund for the industrialization of high and new technologies  ................................ ..........  110 
2.35   Fund for the processing of aq uatic products  ................................ ...............................  111 
2.36   Fund in support of farmers' cooperatives  ................................ ................................ ... 112 
2.37   Fund for recycling residual films from farmland  ................................ ..........................  112 
2.38   Fund in support of leading fishery enterprises  ................................ ............................  113 
2.39   Fund for demand -side management of the electric power  ................................ ............  114 
2.40   Reward and support fund for dis solving overcapacity ................................ ...................  115 
2.41   Fund for the development of maker spaces  ................................ ................................  116 
2.42   Fund supporting the scientific and technology innovation and entrepreneurship of 
university students  ................................ ................................ ................................ ...........  116 
2.43   Fund for energy conservation of buildings  ................................ ................................ .. 117 
2.44   Fund for prevention and control of atmospheric pollution  ................................ .............  118 
2.45   Reward and support for dissolving overcapacity in coal industry  ................................ ... 119 
2.46   Fund for technology innovation of science and technology SMEs  ................................ ... 119 
2.47   Fund for the innovation and development of science and technology  SMEs  .....................  120 
2.48   Fund in support of scientific and technology innovation  ................................ ...............  121 
2.49   Fund rewarding public listing of enterprises  ................................ ................................  122 
2.50   Fund rewarding modern agricultural science and technology  ................................ ........  123 
2.51   Fund for scientific research for social development  ................................ ......................  123 
2.52   Fund for science and technology innovation projects  ................................ ...................  124 
2.53   Fund to foster start -up science and technology enterprises  ................................ ..........  125 
2.54   Fund for agricultural scientific research  ................................ ................................ ...... 126 
2.55   Fund for product quality improvement  ................................ ................................ ....... 127 
2.56   Fund in support of engineering (technology) centers of enterprise  ................................  127 
2.57   Fund for promotion of industrial restructuring  ................................ .............................  128 
2.58   Fund for educ ation of new and professional farmers  ................................ ....................  129 
2.59   Fund for energy conservation, emission reduction and ecological protection  ...................  130 G/SCM/N/315/CHN  
 
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  2.60   Fund for pollution prevention and control and environmental monitoring and 
supervision  ................................ ................................ ................................ .....................  131 
2.61   Reward for public -private partnership (PPP) projects  ................................ ...................  131 
2.62   Reward fund for reduction of total amount of major pollutants  ................................ ..... 132 
2.63   Fund supporting p ublic listing of enterprises  ................................ ...............................  133 
2.64   Fund for projects of new -type industrialization development  ................................ ........  134 
2.65   Fund for the development of SMEs and non -public economy  ................................ ........  135 
2.66   Fund for gas control and safety technology renovation of coal mines  .............................  135 
2.67   Reward and support fund for dissolving overcapacity in coal  ................................ ........  136 
2.68   Subsidy for marketing new energy vehicles  ................................ ................................  137 
2.69   Reward and support fund for ultra -low emission renovation of coal -fired power 
units ................................ ................................ ................................ ..............................  138 
2.70   Fund for the development of SMEs  ................................ ................................ ............  139 
2.71   Fund for energy conservation  ................................ ................................ ...................  139 
2.72   Fund for the transformation of scientific and technology achievements purchased 
by enterprises  ................................ ................................ ................................ .................  140 
2.73   Fund for agroforestry resources and ecological protection  ................................ ............  141 
2.74   Disaster relief fund for agriculture  ................................ ................................ .............  142 
2.75   Fund for construction of public service platforms for international economic 
relations and trade  ................................ ................................ ................................ ...........  143 
2.76   Fund in support of recognition of public service demonstration platforms for SMEs  ..........  143 
2.77   Fund in support of recognition and operation of entrepreneurial bases for small 
enterprises  ................................ ................................ ................................ ......................  144 
2.78   Fund for water and soil conservation  ................................ ................................ .........  145 
2.79   Fund for the prevention from and control of pest and disease in forestry  .......................  146 
2.80   Fund for poverty alleviation  ................................ ................................ ......................  147 
2.81   Fund for the developmen t of international economic relations and trade  ........................  147 
2.82   Fund for the development of software and integrated circuit industries  ..........................  148 
2.83   Fund for industrial transformation and development  ................................ ....................  149 
2.84   Fund for promotion of informatization  ................................ ................................ ....... 150 
2.85   Fund for th e development of SMEs  ................................ ................................ ............  151 
2.86   Fund for scientific and technology innovation  ................................ .............................  151 
2.87   Fund in support of science and technology intermediary services providers  ....................  152 
2.88   Fund for development through structural adjustment and change in growth pattern  ........  153 
2.89   Fund for development of emerging industries  ................................ .............................  154 
2.90   Fund for industry and information technology projec ts ................................ ................  155 
2.91   Fund for targeted poverty alleviation  ................................ ................................ .........  155 
2.92   Fund for environmental protection  ................................ ................................ ............  156 
2.93   Fund for promotion of new energy vehicles  ................................ ................................  157 
2.94   Fund for construction of ethnic trade network and techn ology renovation of 
enterprises designated for production of special necessities for ethnic minorities  ......................  158 
2.95   Subsidy for early phase -out of yellow label vehicles  ................................ ....................  159 G/SCM/N/315/CHN  
 
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  2.96   Reward and support fund for prevention and control of atmospheric pollution  ................  159 
2.97   Fund for demand -side management of the electric power  ................................ ............  160 
2.98   Fund rewarding scientific and technology innovation  ................................ ...................  161 
2.99   Fund for ecological protection compensation mechanism  ................................ .............  162 
2.100    Special fund for poverty alleviation  ................................ ................................ ..........  163 
2.101    Fund for training and re -employment of rural labor  ................................ ...................  163 
2.102    Fund for energy -saving and recycling economy  ................................ .........................  164 
2.103    Fund for science and technology projects  ................................ ................................ . 165 
2.104    Fund for construction of engineering technology research centers  ...............................  166 
2.105    Fund for the development of intellectual property rights  ................................ ............  167 
2.106    Fund for high and new technology enterprises  ................................ ..........................  167 
2.107    Fund for the development of SMEs  ................................ ................................ ..........  168 
2.108    Fund for poverty alleviation  ................................ ................................ ....................  169 
 
  G/SCM/N/315/CHN  
 
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  1  PROGRAMMES GRANTED O R MAINTAINED AT THE CENTRAL GOVERNMENT L EVEL  
1.1  Preferential tax policies for Chinese -foreign equity joint ventures engaged in port 
and dock construction  
1. Title of the subsidy programme  
Preferential tax policies for Chinese -foreign equity joint ventures engaged in port and dock 
construction.  
2. Policy objective and/or purpose of the subsidy  
To encourage foreign investment into infrastructure construction.  
3. Background and authority for the subsidy  
Ministry of Finance (MOF), State Administration of Taxation (SAT), Ministry of Commerce 
(MOFCOM) . 
4. Legislation under which it is granted  
Rules for the Implementation of the Income Tax Law of the People's Republi c of China for 
Enterprises with Foreign Investment and Foreign Enterprises (1991); Regulations for the 
Implementation of Law of the People's Republic of China on Enterprise Income Tax (2007);  
State Council Circular Guo Fa No.39 of 2007.  
5. Form of the subs idy 
Preferential tax treatment . 
6. To whom the subsidy is provided  
Chinese -foreign equity joint ventures engaged in port and dock construction with an 
operating period of no less than 15 years.  
7. How the subsidy is provided  
Starting from the year beginning to make profit, be exempted from the enterprise income 
tax in the first to the fifth years and allowed a tax reduction by half in the sixth through the 
tenth years ( "5 years of exemption and 5 years of reduction by half "). 
8. Period covered by th e notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
The 5 years of exemption and 5 years of reduction by half policy will continue to apply in 
individual cases until expiration. However, for enterprises having no t yet enjoyed the 
preferential tax policy because no profit had been made, the beginning year of the 
preferential tax policy should be 2008.  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for th at subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . G/SCM/N/315/CHN  
 
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  1.2  Preferential tax policies for enterprises with foreign investment established in 
Special Economic Zones (e xcluding Shanghai Pudong area)  
1. Title of the subsidy programme  
Preferential tax policies for enterprises with foreign investment established in Special 
Economic Zones (excluding Shanghai Pudong area).  
2. Policy objective and/or purpose of the subsidy  
To absorb foreign investment and expand the open -up policy and enhance development of 
the region.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation, Ministry of Commerce, Ministry of 
Science and Technology (MOST) . 
4. Legislation under which it is granted  
Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment 
and Foreign Enterprises (1991); Rules for the Implementation of the Income Tax Law of the 
People's Republic of China for Enterprises with Foreign Investment and Foreig n Enterprises 
(1991); SAT Circular Guo Shui Fa No.139 of 1995; SAT Circular Guo Shui Fa No.135 of 
2003; Law of the People's Republic of China on Enterprise Income Tax (2007); Regulations 
for the Implementation of Law of the People's Republic of China on En terprise Income Tax 
(2007); State Council Circular Guo Fa No.39 of 2007; State Council Circular Guo Fa No.40 of 
2007.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
Enterprises with foreign investment established in t he Hainan Special Economic Zones and 
engaged in infrastructure projects such as airports, harbours, docks, highways, railways, 
power stations, coal mines and water conservation projects, and enterprises with foreign 
investment engaged in the development of  and operations in agriculture with an operation 
period of no less than fifteen years.  
7. How the subsidy is provided  
Starting from the year beginning to make profit, be exempted from enterprise income tax in 
the first year through the fifth years and all owed a tax reduction by half in the sixth year 
through the tenth year ("5 years of exemption and 5 years of reduction by half").  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2008-present 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . G/SCM/N/315/CHN  
 
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  11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.3  Preferential tax policies for enterprises with foreign investment established in 
Pudong area of Shanghai  
1. Title of the subsidy programme  
Preferential tax policies for enterprises with foreign investment established in Pudong area of 
Shangha i. 
2. Policy objective and/or purpose of the subsidy  
To absorb foreign investment and expand the open -up policy and enhance development of 
the region.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
Law of the People's Republic of China on Enterprise Income Tax (2007); Regulations for the 
Implementation of Law of the People's Republic of China on Enterprise Income Tax (2007); 
State Council Circular Guo Fa No.39 of  2007; State Council Circular Guo Fa No.40 of 2007.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
1) Enterprises with foreign investment of a production nature established in Pudong  area of 
Shanghai as well as enterprises with foreign investment engaged in energy resources and 
transport construction projects such as airport, ports, railways, highways and power 
stations; 2)  enterprises registered on and after 1 January 2008 in Pudong area of Shanghai 
for their establishment which are recognized as high or new technology enterprises.  
7. How the subsidy is provided  
1) Enterprises with foreign investment engaged in energy resources and transport 
construction projects such as airport, port s, railways, highways and power stations with an 
operation period of no less than 15 years shall, starting from the year beginning to make 
profit, be exempted in the first year through the fifth year and allowed a reduction by half in 
the sixth year throug h the tenth year ("5 years of exemption and 5 years of reduction by 
half"); 2) Income obtained in Pudong area of Shanghai shall, starting from the year 
receiving income from their operation or production, be exempted from enterprise income 
tax in the first  and second years and allowed a tax reduction by half from the statutory rate 
of 25% in the third year through the fifth year.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1) The 5 y ears of exemption and 5 years of reduction by half policy will continue to apply in 
individual cases until expiration. However, for enterprises having not yet enjoyed the G/SCM/N/315/CHN  
 
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  preferential tax policy because no profit had been made, the beginning year of the 
preferential tax policy should be 2008; 2) 2008 -present . 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting  an assessment of the trade effects of a subsidy  
Not available . 
1.4  Preferential tax policies in the western regions  
1. Title of the subsidy programme  
Preferential tax policies in the western regions . 
2. Policy objective and/or purpose of the subsidy  
To accele rate the development of the western regions, expand the opening up, lessen the 
imbalance of economic development among different areas and accelerate the development 
of the regions.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation, Ministry of Commerce and other 
relevant authorities under the State Council.  
4. Legislation under which it is granted  
Law of the People's Republic of China on Enterprise Income Tax (2007); Regulations for the 
Implementation of Law of the People's Republic of China on Enterprise Income Tax (2007); 
MOF GAC SAT Announcement No.43 of 2008; MOF Circular Cai Shui No.58 of 2011;  
MOF Circular Cai Shui No.4 of 2013; Catalogue of Encouraged Industries in Central and 
Western Regions Fa Gai Wei No.15 of 2014; State Council Circular Guo Fa No.39 of 2007; 
MOF Circular Cai Shui No.1 of 2008.  
5. Form of the subsidy  
Preferential tax treatm ent. 
6. To whom the subsidy is provided  
1) Enterprises established in the western regions which have the items included in the 
Catalogue of Encouraged Industries in Central and Western Regions as their major business 
with the income from that major busines s accounting for over 70% of total revenue of the 
current year; 2) the domestic and foreign -invested enterprises which are newly established 
in the western regions and engaged in business such as transportation, electric power, water 
conservancy, postal se rvice, radio and television, etc., whose revenue from those business 
accounts for over 70% of total revenue; 3) the imported equipment for self use within the 
total amount of the capital invested by domestic enterprises established in the western 
regions a nd engaged in the encouraged industries or by foreign -invested enterprises 
established in the western regions and engaged in the encouraged or advantageous 
industries, except for those listed in the Catalogue for the imported products not subject to 
tax ex emption in foreign invested projects, the Catalogue for the imported products not 
subject to tax exemption in domestic invested projects, or the Catalogue for the imported 
major technical equipment and products not subject to tax exemption.  G/SCM/N/315/CHN  
 
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  Note: The weste rn regions refer to Chongqing Municipality, Sichuan Province, Guizhou 
Province, Yunnan Province, Tibet Autonomous Region, Shaanxi Province, Gansu Province, 
Ningxia Hui Autonomous Region, Qinghai Province, Xinjiang Production and Construction 
Corps, Xinjian g Uygur Autonomous Region, Inner Mongolia Autonomous Region, Guangxi 
Zhuang Autonomous Region. Starting from 1 January 2011, Xiangxi Tujia -Miao Autonomous 
Prefecture of Hunan Province, Enshi Tujia -Miao Autonomous Prefecture of Hubei Province 
and Yanbian Ko rean Autonomous Prefecture of Jilin Province began to enjoy the tax policies 
for the western regions. Starting from 1 January 2012, Ganzhou City of Jiangxi Province 
began to enjoy the preferential policies for the Development of the Western Regions.  
7. How the subsidy is provided  
1) The income tax shall be levied at the reduced rate of 15% from the year 2001 to 2020; 
2) the domestic enterprises shall, starting from the year beginning production or operation, 
be exempted from the enterprise income tax in the  first and second years and allowed a tax 
reduction by half in the third year through the fifth year (the 2 years of exemption and 
3 years of reduction by half policy); the foreign -invested enterprises with an operation 
period of no less than 10 years shal l, starting from the year beginning to make profit, enjoy 
the same preferential tax treatment as the above domestic enterprises; 3) exempted from 
tariff from 2001 to the present and import VAT from 2001 to 31 December 2008.  
8. Period covered by the notific ation 
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1) 2001 -2020; 2) From 2001 to the end of 2011, the newly established enterprises in 
transportation, power, water conservancy, postal service as well as radio and televis ion 
before 31  December 2010, which were examined and approved by the taxation authorities, 
may enjoy the 2 years of exemption and 3 years of reduction by half policy until expiration; 
for those meeting the original tax preference criteria of the Western De velopment Plan, but 
failing to complete the verification formalities of the taxation authorities before 31 December  
2010 due to such reasons as yet to generate revenue or enter the profit -earning year, the 
tax preference policies can be applied after they complete relevant formalities; 3) 2001 -
present . 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million )  
Not available . 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.5  Preferential tax policies for high or new technology enterprises  
1.  Title of the subsidy programme  
Preferential tax policies for high or new technology enterprises.  
2. Policy objective and/or pur pose of the subsidy  
To encourage high and new technology industrial development and enhance the technology 
progress.  
3. Background and authority for the subsidy  
Ministry of Science and Technology, Ministry of Finance, S tate Administration of Taxation.  G/SCM/N/315/CHN  
 
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  4. Legislation under which it is granted  
Law of the People's Republic of China on Enterprise Income Tax (2007); Regulations for the 
Implementation of Law of the People's Republic of China on Enterprise Income Tax (2007).  
5. Form of the subsidy  
Preferential ta x treatment . 
6. To whom the subsidy is provided  
The enterprises recognized as high or new technology enterprises.  
7. How the subsidy is provided  
The enterprise income tax shall be levied at a reduced rate of 15%.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2008-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not availab le. 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.6  Preferential tax policies for the additional calculation and deduction of research and 
development expenses  
1. Title of the subsidy programme  
Preferential tax policies for the additional calculation and deduction of research and 
development expenses . 
2. Policy objective and/or purpose of the subsidy  
To encourage the research and development of enterprises.  
3. Background and authority for the subsidy  
Ministry  of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
Law of the People's Republic of China on Enterprise Income Tax (2007); Regulations for the 
Implementation of Law of the People's Republic of China on Enterprise Income Tax (2007); 
MOF Circular Cai Shui No.119 of 2015.  
5. Form of the subsidy  
Preferential tax treatment . G/SCM/N/315/CHN  
 
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  6. To whom the subsidy is provided  
The research and development expenses incurred by an enterprise for the development of 
new technologies, new products an d new techniques.  
7. How the subsidy is provided  
Where the expenses are included in the current profits or losses before they become 
intangible assets, a deduction of 50% of the research and development expenses shall be 
made in addition to the deduction of actual expenses when the taxable income is calculated; 
where they become intangible assets, the expenses shall be amortised at 150% of the cost 
of the intangible assets with the amortization period of not less than 10 years.  
8. Period covered by the not ification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2008-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 millio n) 
Not available . 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.7  Preferential tax policies for enterprises transferring technology  
1. Title of the subsidy programme  
Preferential tax policies for enterprises transferring technology.  
2. Policy objective and/or purpose of the subsidy  
To encourage the transfers of technology.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
Law of the People's Republic of China on Enterprise Income Tax (2007); Regulations for the 
Implementation of Law of the People's Republic of China on Enterprise Income Tax (2007); 
SAT Circular Guo Shui Han No.212 of 2009; MOF Circular Cai Shui No.111 of 2 011; MOF 
Circular Cai Shui No.116 of 2015.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
Resident enterprises.  G/SCM/N/315/CHN  
 
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  7. How the subsidy is provided  
Income up to RMB 5 million from any transfer of technologies in a tax year  shall be 
exempted from enterprise income tax. Income exceeding RMB 5 million shall be allowed a 
reduction by half of enterprise income tax.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to  it 
2008-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of  a subsidy  
Not available . 
1.8  Preferential tax policies for the incubators of science and technology enterprises  
1. Title of the subsidy programme  
Preferential tax policies for the incubators of science and technology enterprises.  
2. Policy objective and/or purpose of the subsidy  
To encourage scientific and technological innovation, and promote employment and 
entrepreneurship . 
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is gr anted  
MOF Circular Cai Shui No.89 of 2016.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
Eligible incubators.  
7. How the subsidy is provided  
1) The real estates and land for self use and those provided to incubated e nterprises 
through leasing and other means shall be exempted from real estate tax and urban land use 
tax; 
2) The incomes from leasing venues and houses to incubated enterprises and providing 
incubation services shall be exempted from business tax;  G/SCM/N/315/CHN  
 
- 16 - 
 
  3) The i ncomes from leasing venues and houses to incubated enterprises and providing 
incubation services shall be exempted from VAT.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1) 1 Januar y 2016 – 31 December 2018;  
2) 1 January 2016 – 30 April 2016;  
3) During the pilot period of replacing business tax with value -added tax.  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for tha t subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.9  Preferential tax policies for the science and technology parks of national 
universities  
1. Title of the subsidy programme  
Preferential tax policies for the science and technology parks of national universities . 
2. Policy objective and/or purpose of the subsidy  
To encourage scientific and technological innovation, and promote employment and 
entrepreneurship . 
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.98 of 2016.  
5. Form of the subsidy  
Preferential tax treatment.  
6. To whom the subsidy is pr ovided  
Eligible science and technology parks.  
7. How the subsidy is provided  
1) The real estates and land for self use and those provided to incubated enterprises 
through leasing and other means shall be exempted from real estate tax and urban land use 
tax; 
2) The incomes from leasing venues and houses to incubated enterprises and providing 
incubation services shall be exempted from business tax;  G/SCM/N/315/CHN  
 
- 17 - 
 
  3) The incomes from leasing venues and houses to incubated enterprises and providing 
incubation services shall b e exempted from VAT.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1) 1 January 2016 - 31 December 2018;  
2) 1 January 2016 - 30 April 2016;  
3) During the pilot period of replacing b usiness tax with value -added tax.  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.10  Preferential tax policies for service enterprises with advanced technology  
1. Title of the subsidy programme  
Preferential tax policies for service enterprises with advanced technology . 
2. Policy objective and/o r purpose of the subsidy  
To promote the development of service enterprises with advanced technology . 
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation, Ministry of Commerce, Ministry of 
Science and Technology , National Development and Reform Commission (NDRC) . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.63 of 2009, MOF Circular Cai Shui No.65 of 2010; MOF Circular Cai 
Shui No.59 of 2014; MOF Circular Cai Shui No.122 of 2016; MOF Circular Cai Shui No.108 
of 2016.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
1) Recognized service enterprises with advanced technology, eligible service enterprises with 
advanced technology in 15 pilot areas for service trade innovation and 10 service 
outsourcing demonst ration cities;  
2) Employees ' education expenses of recognized service enterprises with advanced 
technology, actually paid expenses for employees ' education of eligible service enterprises 
with advanced tec hnology in 15 pilot areas for service trade innovation and 10 service 
outsourcing  demonstration cities.  G/SCM/N/315/CHN  
 
- 18 - 
 
  7. How the subsidy is provided  
1) The enterprise income tax shall be levied at a reduced rate of 15%.  
2) The portion that does not exceed 8% of total wa ge and salary is allowed to be deducted 
from the taxable income; the portion that exceeds 8% is allowed to be carried forward and 
deducted in subsequent tax years.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time-limits attached to it  
1) For outsourcing demonstration cities, from 1 January 2009 to 31 December 2017;  
2) For pilot areas for services trade innovation, from 1 January 2016 to 31 December 2017.  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not availa ble. 
1.11  Preferential tax treatment for public infrastructure projects that are particularly 
supported by the State  
1. Title of the subsidy programme  
Preferential tax treatment for public infrastructure projects that are particularly supported by 
the State.  
2. Policy objective and/or purpose of the subsidy  
To promote the construction of infrastructure projects.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
Law of the P eople's Republic of China on Enterprise Income Tax (2007); Regulations for the 
Implementation of Law of the People's Republic of China on Enterprise Income Tax (2007); 
MOF Circular Cai Shui No.46 of 2008; MOF Circular Cai Shui No.10 of 2012; SAT Circular 
Guo Shui Fa No.80 of 2009; MOF Circular Cai Shui No.55 of 2014.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
Income derived by an enterprise from investment in and operation of public infrastructure 
projects such as harbours, wharves, airports, railways, highways, urban public 
transportation, electric power and water conservancy projects as specified in the Catalogue 
of Public Infrastructure Projects for Preferential Enterprise Income Tax Treatment.  G/SCM/N/315/CHN  
 
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  7. How the subsidy  is provided  
The income shall, starting from the year receiving income from the projects ' operation or 
production, be exempted from enterprise income tax in the first through the third years and 
allowed a tax reduction by half in the fourth year through th e sixth year.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2008-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not availa ble. 
1.12  Preferential tax treatment for projects for environmental protection, water and 
energy conservation  
1. Title of the subsidy programme  
Preferential tax treatment for projects for environmental protection, water and energy 
conservation.  
2. Policy object ive and/or purpose of the subsidy  
To protect the environment and encourage the recycle of resources.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
Law of the Peop le's Republic of China on Enterprise Income Tax (2007); Regulations for the 
Implementation of Law of the People's Republic of China on Enterprise Income Tax (2007); 
MOF Circular Cai Shui No.48 of 2008; MOF Circular Cai Shui No.10 of 2012; MOF Circular Cai 
Shui No.69 of 2009; MOF Circular Cai Shui No.131 of 2016.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
1) Income derived by an enterprise from the qualified projects of environmental protection 
or energy and water conservation such as projects of public sewage treatment, public refuse 
treatment, comprehensive development and utilization of methane, technological upgrading 
for energy conservation and discharge reduction, and seawater desalination etc.; 2) Where 
an en terprise purchases and actually uses the equipment specially designed for 
environmental protection, energy and water conservation, safe production etc. as specified 
in the Catalogue of Special Environmental Protection Equipment for Preferential Enterprise 
Income Tax Treatment, the Catalogue of Special Energy and Water Conservation Equipment G/SCM/N/315/CHN  
 
- 20 - 
 
  for Preferential Enterprise Income Tax Treatment and the Catalogue of Special Safe 
Production Equipment for Preferential Enterprise Income Tax Treatment.  
7. How the subs idy is provided  
1) The income shall, starting from the year receiving income from the projects ' operation or 
production, be exempted from enterprise income tax in the first year through the third year 
and allowed a tax reduction by half in the fourth year through the sixth year; 2) 10% of its 
investment in the special equipment may be credited against its tax payable for the current 
year, and any amount that is not credited in that year may be carried forward and credited 
in the following five tax years.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2008-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not availa ble. 
1.13  Preferential tax treatment for building materials products produced with 
integrated utilization of resources  
1. Title of the subsidy programme  
Preferential tax treatment for building materials products produced with integrated 
utilization of resources .  
2. Policy objective and/or purpose of the subsidy  
To encourage the integrated utilization of resources and protect the environment.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under w hich it is granted  
Law of the People's Republic of China on Enterprise Income Tax (2007); Regulations for the 
Implementation of Law of the People's Republic of China on Enterprise Income Tax (2007); 
MOF Circular Cai Shui No.47 of 2008.  
5. Form of the subsi dy 
Preferential tax treatment . 
6. To whom the subsidy is provided  
The income derived when an enterprise uses the resources specified in the Catalogue of 
Comprehensive Use of Resources for Preferential Enterprise Income Tax Treatment as its G/SCM/N/315/CHN  
 
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  main raw materials to manufacture products listed in the same Catalogue that meet relevant 
national and industrial standards.  
7. How the subsidy is provided  
Its income thus derived shall be included in the total taxable income of the enterprise at a 
reduced amount of 90%.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2008-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not availa ble. 
1.14  Preferential tax treatment for building materials products produced with 
integrated utilization of resources  
1. Title of the subsidy programme  
Preferential tax treatment for building materials products produced with integrated 
utilization of resources . 
2. Policy objective and/or purpose of the subsidy  
To encourage the integrated utilization of resources, energy conservation and emission 
reduction . 
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui Zi No.73 of 2015; MOF Circular Cai Shui Zi No.78 of 2015.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
1) Bricks and tiles, building blocks and other products with waste residues as not less than 
70% of raw materials; 2) Building gravel aggregates which have building (structure) wastes 
and gangues as raw materials; 3) Some parts of new -type wall material products.  
7. How the subsidy is provided  
1) 70% of the VAT  shall be refunded upon collection; 2) 50% of the VAT shall be refunded 
upon collection; 3) 50% of the VAT shall be refunded upon collection.  G/SCM/N/315/CHN  
 
- 22 - 
 
  8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached t o it 
1 July 2015 -present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting an assessment of the trade ef fects of a subsidy  
Not available . 
1.15  Preferential tax treatment for products produced with integrated utilization of 
resources  
1. Title of the subsidy programme  
Preferential tax treatment for products produced with integrated utilization of resources.  
2. Policy objective and/or purpose of the subsidy  
To encourage integrated utilization of resources and protect the environment.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is gra nted 
MOF Circular Cai Shui No.56 of 2008; MOF Circular Cai Shui No.74 of 2015; MOF Circular Cai 
Shui No.78 of 2015.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
1) Electricity or heat generated from wastes and biogas from waste fermentation; electricity 
and heat generated from waste heat or excess pressure associated with industrial 
production; fuels, electricity and heat made from raw materials or fuels such as kitchen 
wastes, livestock excrements, rice husk, p eanut hull, corncob, oil -tea camellia shell, 
cottonseed hull, three remains, shoddy and little fuelwood, crop straws and bagasse (as well 
as the biogas from the fermentation of the above items);  
2) High -purity carbon dioxide products which are made from in dustrial waste gases; shale 
oils which are made from oil shale; microbial proteins, dry sludge, fuels, electricity and heat 
made from raw materials or fuels such as oily sewage, organic waste water, sludge from 
wastewater treatment, oily sludge from oil fi eld production (as well as the biogas from the 
fermentation of the above items); bio -diesels and industry -grade mixed oil made from waste 
animal oil and vegetable oil; emulsified oil blender, waterproof roll and other accessories 
made from the oily sludge (dross) associated with oil field production; wigs made from 
human hair; steam, activated carbon, white carbon black, lactic acid, calcium lactate and 
biogas which are made from waste distiller grains and waste brewing water;  G/SCM/N/315/CHN  
 
- 23 - 
 
  3) Recycled water, rubber powd er, retreads and reclaimed rubber which are made of junked 
tires entirely; recycled asphalt concrete which are made from waste asphalt concrete; 
industrial oils such as lubricant base oil, gasoline and diesel which are made from reclaimed 
used mineral oils ; nitro -cotton powder coating made from retired military propellant; 
byproducts from desulfuration of exhaust gas and high -sulfur natural gas associated with 
coal-fired power plants and various industrial plants; gypsum, sulfuric acid, ammonium 
sulfate and  sulphur made from exhaust gas and high -sulfur natural gas associated with coal -
fired power plants and various industrial plants as raw materials; electricity and heat 
generated from gangue, coal slime, stone coal and oil shale; aluminium oxide, active 
calcium silicate, porcelain insulator and calcined kaolin which are made from coal ash and 
gangue; gasoline, diesel, petroleum coke, carbon black, recycled pulp, aluminite powder, 
modified materials special (for automobiles, motorcycles, household electronic appliance, 
pipes and tubes, recycled polyester materials special for chemical fiber, recycled 
polyethylene terephthalate (PET) resin special for bottles and recycled plastic products; fiber 
yarn, weaving cotton, non -woven fabrics, felts, adhesives and recy cled polyester products 
which are made from waste natural fiber, chemical fiber and their products; graphite alien 
pieces, graphite blocks, graphite powder and graphite carburant which are made from waste 
graphite; and electricity generated from wind power ; 
4) Metallic oxide and nickel cobalt manganese composite hydroxide, lithium nickel 
manganese oxide or cobalt chloride made from waste batteries and their disassembled 
items; sliver made from waste developing solutions, waste films and other waste 
photosensitive materials; metals, alloys and metallic compounds made from dead catalysts, 
waste bulbs (tubes), electrolyzed wastes, electroplated wastes, waste circuit boards through 
smelting, purification or combination; metals and metallic compounds made  from waste 
motors, scraped cars and scraped motorcycles through smelting or purification.  
7. How the subsidy is provided  
1) 100% of the VAT shall be refunded upon collection;  
2) 70% of the VAT shall be refunded upon collection;  
3) 50% of the VAT shall be refunded upon collection;  
4) 30% of the VAT shall be refunded upon collection.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1 July 2015 -present  
10. Subsidy per unit, or in cases wher e this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . G/SCM/N/315/CHN  
 
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  1.16  Preferential VAT on comprehen sively utilized products with agricultural surplus 
and forestry residues as raw materials  
1. Title of the subsidy programme  
Preferential VAT on comprehensively utilized products with agricultural surplus and forestry 
residues as raw materials.  
2. Policy ob jective and/or purpose of the subsidy  
To promote integrated utilization of resources and protect environment.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.78 of 2015.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
1) Fibreboard, shaving board, blockboard , charcoal, active carbon, tannin extract, hydrolytic 
alcohol, cellulose, lignin, xylose, arabinose, furfural and cardboard which are made from raw 
materials such as shoddy and little fuelwood, crop straws, and salix mongolica; 2) bagasse 
pulp, bagasse par ticle board and paper which are made from bagasse.  
7. How the subsidy is provided  
1) 70% of the VAT shall be refunded upon collection;  
2) 50% of the VAT shall be refunded upon collection.  
8. Period covered by the notification  
2015-2016 
9. Duration of the s ubsidy and/or any other time -limits attached to it  
1 July 2015 -present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical  data permitting an assessment of the trade effects of a subsidy  
Not available . G/SCM/N/315/CHN  
 
- 25 - 
 
  1.17  Preferential consumption tax on petroleum products produced with comprehensive 
utilization of resources  
1. Title of the subsidy programme  
Preferential consumption tax on petrol eum products produced with comprehensive utilization 
of resources.  
2. Policy objective and/or purpose of the subsidy  
To promote integrated utilization of resources and protect environment . 
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.118 of 2010; MOF Circular Cai Shui No.105 of 2013; MOF Circular 
Cai Guan Shui No.79 of 2013.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
1) The pure biodiesel produced in accordance with the national standard of Biodiesel Blend 
Stock (BD100) for Diesel Engine Fuels and from raw materials of which the amount of the 
waste animal oil and vegetable oil is no less than 70 %; 
2) The imported biodiesel and biodiesel blend meeting the national standard of Biodiesel 
Bend Stock (BD100) for Diesel Engine Fuels;  
3) Industrial oils such as lubricant base oil, gasoline and diesel which are made from 
reclaimed used mineral oils.  
7. How the subsidy is provided  
The consumption tax shall be exempted.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1) and 2) 1 January 2009 - present; 3) 1 November 2013 - 31 October 201 8. 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . G/SCM/N/315/CHN  
 
- 26 - 
 
  1.18  Preferential VAT on photovoltaic -generated electricity  
1. Title of the subsidy programme  
Preferential VAT on photovoltaic -generated electricity . 
2. Policy objective and/or purpose of the subsidy  
To encourage the use of solar energy to generate electricity and protect environment.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.81 of 2016.  
5. Form of the subsidy  
Preferential tax tr eatment . 
6. To whom the subsidy is provided  
The electricity produced by solar energy.  
7. How the subsidy is provided  
50% of the VAT shall be refunded upon collection.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1 January 2016 - 31 December 2018  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical dat a permitting an assessment of the trade effects of a subsidy  
Not available . 
1.19  Preferential VAT on hydropower electricity  
1. Title of the subsidy programme  
Preferential VAT on hydropower electricity . 
2. Policy objective and/or purpose of the subsidy  
To encourage the use of clean energy and protect environment.  G/SCM/N/315/CHN  
 
- 27 - 
 
  3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.10 of 2014.  
5. Form of the subs idy 
Preferential tax treatment . 
6. To whom the subsidy is provided  
Hydroelectric power stations with installed capacity exceeding one million KW (including 
pumped -storage power stations) that sell self -produced electrical power.  
7. How the subsidy is provi ded 
1) The portion in the actual VAT paid that exceeds 8% shall be refunded upon collection 
from 1 January 2013 to 31 December 2015;  
2) The portion in the actual VAT paid that exceeds 12% shall be refunded upon collection 
from 1 January 2016 to 31 December  2017.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1 January 2013 -31 December 2017  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amoun t budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.20  Preferential tax treatment for energy -saving and new energy vehicles and vessels  
1. Title of the subsidy programme  
Preferential tax treatment for energy -saving and new energy vehicles and vessels.  
2. Policy objective and/or purpose of the subsidy  
To promote utilization of energy -saving and new energy products and protect environment.  
3. Backgr ound and authority for the subsidy  
Ministry of Finance, State Administration of Taxation, Ministry of Industry and Information 
Technology (MIIT) . G/SCM/N/315/CHN  
 
- 28 - 
 
  4. Legislation under which it is granted  
MOF, SAT and MIIT Announcement No.53 of 2014; Vehicle and Vessel Tax Law; Regulations 
for the Implementation of Vehicle and Vessel Tax Law; MOF Circular Cai Shui No.51 of 2015.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
1) The energy -saving vehicles and vessels conforming to the standards; 2) The new energy 
vehicles and vessels conforming to the standards; 3) The new energy vehicles that are listed 
in the Catalogue of the Models of New Energy Vehicles Exempted from Vehicle Purchase Tax.  
7. How the subsidy is provided  
1) The vehicl e and vessel tax shall be allowed a reduction by half; 2) The vehicle and vessel 
tax shall be exempted; 3) The vehicle purchase tax shall be exempted.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits a ttached to it  
1) and 2) 2012 -present; 3) 1 September 2014 -31 December 2020.  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statis tical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.21  Preferential tax treatment for urban public transportation enterprises what 
purchase public buses and trolleybuses  
1. Title of the subsidy programme  
Preferential tax treatment for urban public transportation enterprises what purchase public 
buses and trolleybuses.  
2. Policy objective and/or purpose of the subsidy  
To alleviate the burden of urban public transportation enterprises, and promote healthy a nd 
stable development of road transportation.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.51 of 2012; MOF Circular Cai Shui No.84 of 20 16. G/SCM/N/315/CHN  
 
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  5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
The public buses and trolleybuses purchased by urban public transportation enterprise.  
7. How the subsidy is provided  
The vehicle purchase tax shall be exempted.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1 January 2012 - 31 December 2020  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budget ed for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.22  Preferential vehicle purchase tax on low -emission cars  
1. Title of the subsidy programme  
Preferential vehicle purchase tax on low -emission cars.  
2. Policy objective and/or purpose of the subsidy  
To promote energy -saving and environmental protection.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxati on. 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.104 of 2015; MOF Circular Cai Shui No.136 of 2016.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
Purchased passenger cars with an engine capacity of no more than 1.6 litres.  G/SCM/N/315/CHN  
 
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  7. How the subsidy is provided  
1) The vehicle purchase tax shall be levied at a reduced rate of 5%; 2) The vehicle purchase 
tax shall be levied at a reduced rate of 7.5%. Starting from 1 January 2018, the statutory 
rate of 10%  shall be resumed.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1) 1 October 2015 - 31 December 2016; 2) 1 January 2017 - 31 December 2017.  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not availa ble. 
1.23  Fund for the construction and operation of public charging facilities for new energy 
passenger cars  
1. Title of the subsidy programme  
Fund for the construction and operation of public charging facilities for new energy 
passenger cars . 
2. Policy object ive and/or purpose of the subsidy  
To accelerate the construction of the charging facilities of new energy vehicles and improve 
the environment for utilization of new energy vehicles.  
3. Background and authority for the subsidy  
Ministry of Finance, Ministry  of Science and Technology, Ministry of Industry and Information 
Technology, National Development and Reform Commission, National Energy Administration 
(NEA).  
4. Legislation under which it is granted  
MOF Circular Cai Jian No.7 of 2016.  
5. Form of the subsi dy 
Financial appropriations . 
6. To whom the subsidy is provided  
Relevant enterprises engaged in the construction and operation of charging facilities and 
those offering property services.  
7. How the subsidy is provided  
Rewards or subsidies are provided.  G/SCM/N/315/CHN  
 
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  8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2016-2020 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
754 1,130  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.24  Preferential tax policies for Clean Development Mechanism  
1. Title of the subsidy programme  
Preferential tax policies for Clean Development Mechanism.  
2. Policy objective and/or purpose of the subsidy  
To reduce the emission of greenhouse gas ( GHG).  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.30 of 2009.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy  is provided  
1) Specified income derived by the China Clean Development Mechanism Fund (CDMFUND) 
which are listed in the Circular; 2) The portion of income derived from the transfer of 
greenhouse gas emission reductions by CDM project enterprises which are  paid to the state; 
3) The enterprise income tax on CDM project enterprises that implement HPC and PFC 
projects where 65% of income derived from the transfer of greenhouse gas emission 
reductions are paid to the state, and N20 projects where 30% of income derived from the 
transfer of greenhouse gas emission reductions are paid to the state.  
7. How the subsidy is provided  
1) The enterprise income tax shall be exempted; 2) It shall be deducted from the taxable 
income; 3) The enterprise income tax shall, start ing from the year receiving income from 
the transfer of greenhouse gas emission reductions, be exempted in the first year through 
the third year and allowed a tax reduction by half in the fourth year through the six year.  
8. Period covered by the notificat ion 
2015-2016 G/SCM/N/315/CHN  
 
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  9. Duration of the subsidy and/or any other time -limits attached to it  
2007-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.25  Preferential income tax policies for small en terprises making little profits  
1. Title of the subsidy programme  
Preferential income tax policies for small enterprises making little profits.  
2. Policy objective and/or purpose of the subsidy  
To reduce the burden of the enterprises making little profits and to maintain job 
opportunities.  
3. Background and authority for the subsidy  
Ministry of Finance, Sta te Administration of Taxation . 
4. Legislation under which it is granted  
Law of the People's Republic of China on Enterprise Income Tax (2007); Regulations for the 
Implementation of Law of the People's Republic of China on Enterprise Income Tax (2007); 
MOF Circular Cai Shui No.133 of 2009; MOF Circular Cai Shui No.65 of 2010; MOF Circular 
Cai Shui No.34 of 2014; MOF Circular Cai Shui No.34 of 2015; MOF Circular Cai Shui No.99 
of 2015.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
1) The enterprises engaged in industries which are not restricted or prohibited by the State 
and meeting the following conditions; a) industrial enterprises whose annual taxable income 
does not exceed RMB 300,000, the number of employees does n ot exceed 100 persons, and 
the total value of assets does not exceed RMB 30 million; or b) other enterprises whose 
annual taxable income does not exceed RMB 300,000 Yuan, the number of employees does 
not exceed 80 persons, and the total value of assets doe s not exceed RMB 10 million; 2) The 
enterprises of item 1) which have an annual taxable income of no more than RMB 30,000; 
3) The enterprises of item 1) which have an annual taxable income of no more than 
RMB 60,000; 4) The enterprises of item 1) which hav e an annual taxable income of no more 
than RMB 100,000; 5) The enterprises of item 1) which have an annual taxable income of no 
more than RMB 200,000; 6) The enterprises of item 1) which have an annual taxable income 
of more than RMB 200,000 but no more th an RMB 300,000.  
7. How the subsidy is provided  
1) The income tax shall be levied at a reduced rate of 20%; 2) - 4) 50% of the income shall 
be deducted from their taxable income and their enterprise income tax shall be levied at a 
rate of 20%; 5) 50% of the  income shall be deducted from their taxable income and their G/SCM/N/315/CHN  
 
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  enterprise income tax shall be levied at a rate of 20%; 6) 50% of the income shall be 
deducted from their taxable income and their enterprise income tax shall be levied at a rate 
of 20%.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1) 1 January 2008 - present; 2) 1 January 2010 - 31 December 2011; 3) 1 January 2012 – 
31 December 2013; 4) 1 January 2014 - 31 December 2014; 5 ) 1 January 2015 – 
30 September 2015; 6) 1 October 2015 - 31 December 2017.  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.26  Preferential VAT and business tax policies for small enterprises making little 
profits  
1. Title of the subsidy programme  
Preferential VAT and business tax policies for small enterprises making little profits.  
2. Policy objective and/or purpose of the subsidy  
To support the development of small enterprises making little profits, and promote 
entrepreneurship and employment . 
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.96 of 2015; MOF Circular Cai Shui No.71 of 2014.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
1) Small -scale VAT payers with monthly sales of RMB 20,000 to RMB 30,000; 2) Business 
tax payers with monthly sales of RMB 20,000 to RMB 30,000.  
7. How the subsidy is provided  
1) The VAT shall be exempted;  
2) The business tax shall be exempted.  G/SCM/N/315/CHN  
 
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  8. Period co vered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1 October 2014 – 31 December 2017  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.27  Exemption from payment of governmental funds for small enterprises making little 
profits  
1. Title of the subsidy programme  
Exemption from payment of governmental funds for small enterprises making little profits.  
2. Policy objective and/or purpo se of the subsidy  
To assist the development of small enterprises making little profits.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.122  of 2014.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
1) The obligatory payers who pay tax on a monthly basis with a monthly sales of no more 
than RMB 30,000 (including RMB 30,000), and who pay tax on a quarterly b asis with a 
quarterly sales of no more than RMB 90,000 (including RMB 90,000);  
2) Within three years from the date of business registration, the small enterprises making 
little profits that have not reached the required percentage for the employment of dis abled 
people and the total number of active employees is below 20 (including 20).  
7. How the subsidy is provided  
1) The educational surtax, local educational surtax, water conservancy construction fund and 
construction fee for cultural undertakings shall b e exempted;  
2) The employment security fund for disabled people shall be exempted.  
8. Period covered by the notification   
2015-2016 G/SCM/N/315/CHN  
 
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  9. Duration of the subsidy and/or any other time -limits attached to it  
1 January 2015 – 31 December 2017  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.28  Exemption from payment of governmental funds for SMEs  
1. Title of the subsidy programme  
Exemption from payment of governmental funds for SMEs . 
2. Policy objective and/or purpose of the subsidy  
To assist the development of SMEs enterprises.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.12 of 2016.   
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provid ed 
The obligatory payers who pay tax on a monthly basis with a monthly sales or turnover of 
no more than RMB 100,000 or who pay tax on a quarterly basis with a quarterly sales or 
turnover of no more than RMB 300,000.  
7. How the subsidy is provided  
The educational surtax, local educational surtax and water conservancy construction fund 
shall be exempted.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1 February 2016 -present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  G/SCM/N/315/CHN  
 
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  11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.29  Preferential VAT policies for enterprises that employ disabled people  
1. Title of the subsidy programme  
Preferential VAT policies for enterprises that employ disabled people.  
2. Policy objective and/or purpose of the subsidy  
To increase job opportunities and help the employment of disabled people.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOFMOF Circular Cai Shui No.92 of 2007; MOF Circular Cai Shui No.52 of 2 016. 
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
The eligible enterprises that employ disabled people.  
7. How the subsidy is provided  
1) The VAT may be refunded upon collection and the amount of VAT refunded depends on 
the number of disabled people the enterprises employ. For each disabled person employed, 
the enterprise may enjoy VAT refund  equaling  to six times the minimum wage set for a 
specific region annually, with the maximum refund of RMB 35,000 per per son per year; 2) 
The specific amount of VAT that may be refunded to each disabled person employed by the 
enterprises shall be determined by the tax organ at or above the county level according to 
four times the monthly minimum wage standard applicable in t he district/county (or county -
level city or banner) where the taxpayer is located that is approved by the people's 
government of the province (or  autonomous region, municipality directly under the Central 
Government or municipality with independent plannin g status).  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1) 1 July 2007 – 30 April 2016; 2) May 2016 -present.  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . G/SCM/N/315/CHN  
 
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  1.30  Preferential income tax policies for enterprises that employ disabled people  
1. Title of the subsidy programme  
Preferential income tax policies for enterprises that employ disabled people.  
2. Policy objective and/or purpose of the subsidy  
To create job opportunities and help the employment of disabled people.  
3. Background and authority for the subsidy  
Ministry of Finance, Ministry of Civil Affairs, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.92 of 2007; Law of the People's Republic of China on Enterprise 
Income  Tax (2007); Regulations for the Implementation of Law of the People's Republic of 
China on Enterprise Income Tax (2007); MOF Circular Cai Shui No.70 of 2009.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
The eligible enterprises that employ disabled people.  
7. How the subsidy is provided  
Wages paid to its disabled employees shall be double calculated for deduction from its 
taxable income.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subs idy and/or any other time -limits attached to it  
1 July 2007 -present, and for enterprises with foreign investment, 1 January 2008 -present . 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.31  Preferential tax treatment for imported products exclusively used by disabled 
people  
1. Title of the subsidy programme  
Preferential tax treatment for imported products exclusively used by disabled people.  G/SCM/N/315/CHN  
 
- 38 - 
 
  2. Policy objective and/or purpose of the subsidy  
To facilitate the recovery of disabled people.  
3. Background and authority for the subsidy  
Ministry of Finance , General Administration of Customs (GAC) . 
4. Legislation under which it is granted  
State Council Circular Guo Han No.3 of 1997; GAC Decree No.61 of 1997; Interim 
Regulations on Value -Added Tax (2008).  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
Imported products exclusively used by the disabled people within the stipulated scope.  
7. How the subsidy is provided  
The tariff, import VAT and consumption tax shall be exempted.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1997-present . 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not availab le. 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.32  Preferential tax treatment for products for the disabled people  
1. Title of the subsidy programme  
Preferential tax treatment for products for the disabled people.  
2. Policy objective and/or purpose of the subsidy  
To facilitate the recovery of the disabled people.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.60 of 1994.  G/SCM/N/315/CHN  
 
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  5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
Artificial limbs, wheelchairs, orthopaedic appliances including those for upper limbs, lower 
limbs and spinal bend and lean etc.  
7. How the subsidy is provided  
The VAT shall be exempted.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1994-present  
10. Subsidy per unit, or in cases where this is not possible, the tot al amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.33  Preferential tax treatment for enterprises producing products exclusively used by 
the disabled people  
1. Title of the subsidy programme  
Preferential tax treatment for enterprises producing products exclusively used by the 
disabled people.  
2. Policy objective and/or purpose of the subsidy  
To facilitate the recovery of the disabled people.  
3. Background and authority for the subsidy  
Ministry of Finance, Ministry of Civil Affairs, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.132 of 2004; MOF Circular Cai S hui No.148 of 2006; MOF Circular 
Cai Shui No.1 of 2008; MOF Circular Cai Shui No.131 of 2009; MOF Circular Cai Shui No.81 
of 2011; MOF Circular Cai Shui No.111 of 2016.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
Eligible enterprises producing or assembling products to be exclusively used by disabled 
people.  G/SCM/N/315/CHN  
 
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  7. How the subsidy is provided  
The enterprise income tax shall be exempted.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or a ny other time -limits attached to it  
2004-2020 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an asses sment of the trade effects of a subsidy  
Not available . 
1.34  Preferential tax treatment for anti -HIV-AIDS medicine  
1. Title of the subsidy programme  
Preferential tax treatment for anti -HIV-AIDS medicine.  
2. Policy objective and/or purpose of the subsidy  
To push forward the prevention and cure of HIV -AIDS.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Guan Shui No.128 of 2011; MOF Circular Cai Shui No.26 of 2011; 
MOF Circular Cai Guan Shui No.97 of 2016; MOF Circular Cai Guan Shui No.11 of 2016.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
1) The imported anti -HIV-AIDS medicine; 2) Domestically produced anti -HIV-AIDS medicine 
by designated domestic producers.  
7. How the subsidy is provided  
1) The tariff, import VAT and VAT in domestic distribution shall be exempted; 2) The VAT in 
the production and distribution shall be exempted.  
8. Period covered by the notification   
2015-2016 G/SCM/N/315/CHN  
 
- 41 - 
 
  9. Duration of the subsidy and/or any other time -limits attached to it  
1) 1 January 2011 - 31 December 2020; 2) 1 January 2011 - 31 December 2018.  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11.  Statistical data  permitting an assessment of the trade effects of a subsidy  
Not available . 
1.35  Preferential tax policies for enterprises engaged in projects of preliminary 
processing of agricultural, forest, animal and fishery products  
1. Title of the subsidy programme  
Preferential tax policies for enterprises engaged in projects of preliminary processing of 
agricultural, forest, animal and fishery products.  
2. Policy objective and/or purpose of the subsidy  
To support the development of agriculture.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
Law of the People's Republic of China on Enterpris e Income Tax (2007); Regulations for the 
Implementation of Law of the People's Republic of China on Enterprise Income Tax (2007); 
MOF Circular Cai Shui No.149 of 2008; MOF Circular Cai Shui No.26 of 2011.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
The income derived by an enterprise from stipulated projects of preliminary processing 
related to farming, forestry, animal husbandry and fisheries.  
7. How the subsidy is provided  
The enterprise income tax may be exempted  or reduced.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2008-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not av ailable.  G/SCM/N/315/CHN  
 
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  11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not availa ble. 
1.36  Preferential tax treatment for tea sold in the border areas  
1. Title of the subsidy programme  
Preferential tax treatment for tea sold in the border areas.  
2. Policy objective and/or purpose of the subsidy  
To reduce the costs of ethnic minorities livin g in border areas to purchase border -selling tea, 
and ensure the sufficient supply of border -selling tea at the border areas inhabited by ethnic 
minorities.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.60 of 1994; MOF Circular Cai Shui No.71 of 2001; MOF Circular Cai 
Shui No.103 of 2006; MOF Circular Cai Shui No.141 of 2009; MOF Circular Cai Shui No.89 of 
2011; MOF  Circular Cai Shui No.73 of 2016.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
Tea sold in the border areas produced by designated enterprises and distributed by 
designated distribution entities.  
7. How the subsidy is provided  
The VAT shall  be exempted.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
January 2014 - 31 December 2018  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not availa ble. G/SCM/N/315/CHN  
 
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  1.37  Preferential tax treatment for imported products for the purpose of replacing the 
planting of poppies  
1. Title of the subsidy programme  
Preferential tax treatment for imported products for the purpose of replacing the planting of 
poppies.  
2. Policy ob jective and/or purpose of the subsidy  
To support the replacement of the planting of poppies.  
3. Background and authority for the subsidy  
Ministry of Commerce, National Development and Reform Commission, Ministry of Finance, 
General Adm inistration of Custom s. 
4. Legislation under which it is granted  
MOF Circular Cai Shui No.63 of 2000.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
The imported products within the approved scope for the purpose of replacing the planting  
of poppies in the border areas in Yunnan province.  
7. How the subsidy is provided  
The tariffs and import VAT shall be exempted.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1 January 2000 -present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting an assessment of the trade effect s of a subsidy  
Not available . 
1.38  Preferential tax policies on imports of seeds (seedlings), breeding stock (fowl), 
fish fries (breeds) and wild animals and plants kept as breeds during the period of the 
"Twelfth Five -Year Plan" and the "Thirteenth Five -Year P lan" 
1. Title of the subsidy programme  
Preferential tax policies on imports of seeds (seedlings), breeding stock (fowl), fish fries 
(breeds) and wild animals and plants kept as breeds during the period of the "Twelfth Five -
Year Plan" and the "Thirteenth Fi ve-Year Plan".  G/SCM/N/315/CHN  
 
- 44 - 
 
  2. Policy objective and/or purpose of the subsidy  
To introduce and promote improved breeds, to strengthen the protection of species 
resources, and to develop high -quality, productive and efficient agriculture and forestry 
industries.  
3. Background and authority for the subsidy  
Ministry of Finance, General Adm inistration of Customs, State Administration of Taxation.  
4. Legislation under which it is granted  
MOF Circular Cai Guan Shui No.9 of 2011; MOF Circular Cai Guan Shui No.26 of 2016.  
5. Form of the subsidy  
Preferential tax treatment . 
6. To whom the subsidy is provided  
The imported seeds (seedlings), breeding stock (fowl), fish fries (breeds) and wild animals 
and plants kept as breeds which are within the approved quantity and scope.  
7. How the subsidy is provided  
The import VAT shall be exempted.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2006-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not availa ble. 
1.39  Preferential tax policies on filling mining and mining resources in exhaustion stage  
1. Title of the subsidy programme  
Preferential tax policies on filling mining and mining resources in exhaustion stage . 
2. Policy objective and/or purpose of the subs idy 
To promote the sustained and healthy development of the resources industry and push 
forward economic restructuring and change in the mode of development.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation.  G/SCM/N/315/CHN  
 
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  4. Legislation under which it is granted  
MOF Circular Cai Shui No.53 of 2016.  
5. Form of the subsidy  
Preferential tax treatment.  
6. To whom the subsidy is provided  
1) Eligible mineral resources mined through the filling method;  2) Eligible mineral resourc es 
mined from mines in the exhaustion stage.  
7. How the subsidy is provided  
1) The resource tax shall be reduced by 50%; 2) The resource tax shall be reduced by 30%.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1 July 2016 -present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting a n assessment of the trade effects of a subsidy  
Not available . 
1.40  Preferential tax treatment for import of equipment  
1. Title of the subsidy programme  
Preferential tax treatment for import of equipment.  
2. Policy objective and/or purpose of the subsidy  
To attr act foreign investment, and encourage domestic investment and to stimulate 
structural adjustment and industrial upgrading.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation, General  Administration of Customs.  
4. Legislation under which it is granted  
MOF, GAC, SAT Announcement No.43 of 2008; State Council Circular Guofa  [1997] No.37. 
5. Form of the subsidy  
Preferential tax treatment.  G/SCM/N/315/CHN  
 
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  6. To whom the subsidy is provided  
The tariff on the equipment imported for self use by domestically and foreign -invested 
projects encouraged by the State pursuant to Circular of the State Council on the 
Adjustment of Taxation Policies for Imported Equipment (State Council Circular Guo Fa 
[1997] No.37), and equipment imported for the projects using loans provided by foreign 
governments or international financial organizations, and non -priced equipment imported 
from foreign partners of processing trade shall be exempted within the originally prescribed 
scope.  
7. How the subsidy is p rovided  
The tariff shall be exempted.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1998-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.41  Tax policies on urban land use of oil and gas production enterprises  
1. Title of the subsidy programme  
Tax policies on urban land use of oil and gas production enterprises . 
2. Policy objective and/or purpose of the subsidy  
To ensure energy supply.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration  of Taxation.  
4. Legislation under which it is granted  
MOF Circular Cai Shui No.76 of 2015.  
5. Form of the subsidy  
Preferential tax treatment.  
6. To whom the subsidy is provided  
Enterprises producing oil and natural gas (including shale gas and coalbed methane).  G/SCM/N/315/CHN  
 
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  7. How the subsidy is provided  
1) The following land used for oil and gas production and related construction shall be 
temporarily exempted from the urban land use tax: geological exploration, drilling, workover 
operations, ground works for oil a nd gas fields, and other land temporarily used for 
construction purpose; land used for dedicated railway lines, highways, and oil (gas or water) 
pipelines outside the plant sites; land used for long -distance oil and gas pipelines.  
2) Land used for fire pro tection, flood control and drainage, windbreak, and sediment control 
facilities within the plant and mining sites outside of municipalities, counties, and towns shall 
be temporarily exempted from the urban land -use tax.  
8. Period covered by the notificatio n  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1 July 2015 - present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 mill ion) 
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.42  Preferential consumption tax on refined oil  
1. Title of the subsidy programme  
Preferential consumption tax on refined oil.  
2. Policy objectiv e and/or purpose of the subsidy  
To facilitate the sound development of olefin chemical industry and promote fair competition 
among enterprises producing like products.  
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of  Taxation.  
4. Legislation under which it is granted  
MOF Circular Cai Shui No.87 of 2011.  
5. Form of the subsidy  
Preferential tax treatment.  
6. To whom the subsidy is provided  
From 1 October 2011, the consumption tax on both imported and domestically produc ed 
naphtha and fuel oil purchased and used by enterprises producing ethylene and aromatic 
hydrocarbon chemical products by using naphtha and fuel oil will be refunded according to 
the actual used quantities.  G/SCM/N/315/CHN  
 
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  7. How the subsidy is provided  
The consumption tax shall be refunded.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1 October 2011 -present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not availa ble. 
1.43  Tax preferences for the integrated circuit (IC) industry  
1. Title of the subsidy programme  
Tax preferences for the integrated circuit (IC) industry . 
2. Policy objective and/or purpose of the subsidy  
To encourage development of the IC industry . 
3. Background and authority for the subsidy  
Ministry of Fi nance, St ate Administration of Taxation.  
4. Legislation under which it is granted  
MOF Circular Cai Shui[2002] No.136, MOF Circular Cai Shui [2002] No.152, MOF Circular Cai 
Guan Shui [2004] No.45, Law o f the People's Republic of China on Enterprise Income Tax 
(2007), MOF Circular Cai Shui [2008] No.1, MOF GAC and SAT Announcement [2008] No.43, 
MOF Decree [2001] No.62, State Council Circular Guo Fa [2011] No.4, MOF Circular Cai Shui 
[2015] No.6, MOF Circu lar Cai Shui [2016] No.49, MOF Circular Cai Guan Shui [2015] 
No.46.  
5. Form of the subsidy  
Tax preferences . 
6. To whom the subsidy is provided  
1) IC fabrication and packaging investors that use their after -tax profit to directly increase 
the registered capital of their current enterprises or to invest in other IC fabrication or 
packaging enterprises with an operating period of no less than 5 years; 2) domestic or 
foreign economic organizations that use their after -tax profit to invest in IC fabrication o r 
packaging enterprises or software producers in the western region with an operating period 
of no less than 5 years; 3)  IC manufacturers with an investment of more than RMB 8 billion 
or a conductor width of less than 0.25 mm; 4) IC manufacturers with an i nvestment of more 
than RMB 8 billion or a conductor width of less than 0.25 mm; 5) certified IC manufacturers 
that fabricate ICs with a conductor width of less than 0.8 mm (included); 6) certified 
IC manufacturers that fabricate ICs with a conductor width of less than 0.5 mm (included); G/SCM/N/315/CHN  
 
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  7) certified IC manufacturers; 8) IC manufacturers; 9) eligible IC fabrication or packaging 
enterprises or eligible manufacturers of key materials or equipment used to produce ICs; 
and 10) certified IC manufacturers of which  the conductor width is less than 0.5 mm 
(included).  
7. How the subsidy is provided  
1) to rebate the enterprise income tax already paid by the reinvested business at a rate of 
40%; 2) to rebate the enterprise income tax already paid by the reinvested busin ess at a 
rate of 80%; 3) to levy the enterprise income tax at a reduced rate of 15%, and with 
respect to enterprises with an operating period of more than 15 years, exempt them from 
the enterprise income tax for a period of 5 years from the first year in w hich investors 
begins to make profit and levy the enterprise income tax at a reduced rate of 15% from the 
6th year to the 10th year (the 5 years of exemption and 5 years of reduction by half; 4) to 
exempt listed imports to be used by investors themselves a s productive raw materials or 
consumables from the customs duty and VAT since 1  July 2000, and exempt listed building 
materials and support systems of purifying chambers and spare parts and components of 
IC fabrication equipment from the customs duty and V AT since 1  January 2001; 5) to 
exempt investors from the enterprise income tax for the first two years from the year in 
which they begin to make profit and levy the same tax at a halved rate from the 3rd to the 
5th year (the 2 years of exemption and 3 year s of reduction by half); 6) to exempt listed 
imports to be used by investors themselves as productive raw materials or consumables 
from the customs duty and VAT from 1 October 2004 to 19 November 2015; 7) to exempt 
imported IC  technology and plant and sepa rately imported IC equipment and apparatus 
from the customs duties since 1 July 2000 and from the VAT from 1 July 2000 to 31 
December 2008, except for goods on the Catalogue of Imports by Foreign -invested Projects 
Ineligible for Exemption of Tariffs and on  the Catalogue of Imports by Chinese -invested 
Projects Ineligible for Exemption of Tariffs as stipulated by the State Council Circular Guo Fa 
[1997] No.37; 8)  to shorten the period of depreciation, to 2 -3 years at the minimum, with 
respect to productive eq uipment upon approval; 9) to exempt the enterprise income tax for 
two years from the first year in which investors begin to make profit and then halve the 
same tax for another three years, with respect to enterprises that fail to make profit before 
2017, t he starting year of the preferential policy would be 2017; 10)  to exempt listed 
imports to be used as productive raw materials or consumables from the customs duty and 
VAT since 20 November 2015.   
8. Period covered by the notification   
2015-2016 
9. Duratio n of the subsidy and/or any other time -limits attached to it  
1) 1 January 2008 - the end of 2010; 2) 1 January 2008 - the end of 2010; 3) 1 January 
2008 - present; 4) 1 July 2000 and 1 January 2001 - present; 5) 2008 - present; 
6) 1 October 2004 – 19 Novemb er 2015; 7) 1 July 2000 - present and 1 July 2000 – 
31 December 2008; 8) 1 January 2008 - present; 9) 1 January 2014 - present; 
10) 20 November 2015 - present.   
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . G/SCM/N/315/CHN  
 
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  1.44  Preferential VAT policies for large passenger aircrafts and new regional aircrafts  
1. Title of the subsidy programme  
Preferential VAT policies for large passenger aircrafts and new regional aircrafts . 
2. Policy objective and/or purpose of the su bsidy 
To encourage the research and development aircrafts . 
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui [2016] No.141. 
5. Form of the subsi dy 
Tax preferences . 
6. To whom the subsidy is provided  
1) Tax payers that engage in the R&D of large passenger aircrafts and engines; 2) Tax 
payers that engage in the manufacturing and sale of new regional aircrafts.  
7. How the subsidy is provided  
1) To refund the uncredited input VAT at the end of an accounting period; 2) To levy the 
VAT at a reduced rate of 5% on a temporary basis and refund the uncredited input VAT 
derived from the manufacturing and sale of new regional aircrafts.  
8. Period cove red by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1 January 2015 - 31 December 2018  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that  subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.45  Tax preferences on house property and urban land use for enterprises designing 
and manufacturing large passenger aircraft and engine  
1. Title of the subsidy programme  
Tax preferences on house property and urban land use for enterprises designing and 
manufacturing large passenger aircraft and engine . G/SCM/N/315/CHN  
 
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  2. Policy objective and/or purpose of the subsidy  
To encou rage the research and development aircrafts . 
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation . 
4. Legislation under which it is granted  
MOF Circular Cai Shui [2016] No.133. 
5. Form of the subsidy  
Tax preferences . 
6. To whom the subsidy is provided  
Enterprises in China designing and manufacturing large passenger aircrafts and engines and 
their wholly -owned subsidiaries . 
7. How the subsidy is provided  
The property and land self -used for scientific resear ch, production and office activities are 
exempt from the real estate tax and the urban land use tax.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1 January 2015 - 31 December 2018  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.46  Tax preferences encouraging enterprises to increase employment  
1. Title of the subsidy programme  
Tax preferences encouraging enterprises to increase employment . 
2. Policy objective and/or purpose of the subsidy  
To expand employment and promote e mployment by entrepreneurial activities . 
3. Background and authority for the subsidy  
Ministry of Finance, State Administration of Taxation, Ministry of Human Resources and 
Social Security . G/SCM/N/315/CHN  
 
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  4. Legislation under which it is granted  
MOF Circular Cai  Shui [2015] No.77, MOF Circular Cai Shui [2014] No.39, MOF Circular Cai 
Shui [2015] No.18. 
5. Form of the subsidy  
Tax preferences . 
6. To whom the subsidy is provided  
1) persons engaged in individually -owned business and holding relevant employment 
certifi cate; 2) those commercial and trade enterprises, services enterprises, community -
based small businesses and processing enterprises that employ persons unemployed for 
longer than half a year with relevant employment certificate, having signed with them labo r 
contract of more than a year and paying social insurance premiums according to law.  
7. How the subsidy is provided   
1) To deduct a maximum of RMB  8,000 per entity per year in sequence from the business 
tax, city maintenance and construction tax, educational surcharge, local educational 
surcharge and personal income tax incurred and payable in the current year for a duration of 
three years. The maxi mum amount of RMB 8,000 may further go up by 20% according to 
the decisions of provinces, autonomous regions and municipalities directly under the central 
government in view of their local situations; 2) to deduct RMB 4,000 per person employed 
per year in sequence from the business tax, city maintenance and construction tax, 
educational surcharge, local educational surcharge and corporate income tax incurred and 
payable in the current year for a duration of three years. The RMB 4,000 may further go up 
by 30 % according to decisions of provinces, autonomous regions and municipalities directly 
under the central government in view of their local situations.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits a ttached to it  
1 January 2015 - 31 December 2016  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an ass essment of the trade effects of a subsidy  
Not available . 
1.47  Accelerated depreciation of fixed assets  
1. Title of the subsidy programme  
Accelerated depreciation of fixed assets . 
2. Policy objective and/or purpose of the subsidy  
To facilitate the adjustment of industrial structure . G/SCM/N/315/CHN  
 
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  3. Background and authority for the subsidy  
Ministry of Fi nance, St ate Administration of Taxation.  
4. Legislation under which it is granted  
MOF Circular Cai Shui [2014] No.75, MOF Circular Cai Shui [2015] No.106. 
5. Form of the subsidy  
Tax preferences . 
6. To whom the subsidy is provided  
1) enterprises in biological medicine manufacturing, special equipment manufacturing, 
railway, ship, aviation and aerospace and other transportation equipment manufacturing, 
computer, communicatio n and other electronic equipment manufacturing, instrument and 
meters manufacturing, and information transmission, software and information technology 
service; 2)  small and low -profit enterprises in the 6 sectors of 1); 3) enterprises in all 
industrial sec tors; 4)  enterprises in light industry, textile, machinery and automobile 
industries; 5) small and low -profit enterprises in the 4 industries of 4).  
7. How the subsidy is provided  
1) To allow fixed assets acquired after 1 January 2014 to depreciate in a sh orter period or in 
an expedited manner; 2) to allow instruments and equipment acquired after 1 January 
2014, worth of RMB 1 million or less per unit and used for both R&D and production 
purposes to be reckoned into the current cost and expenses deductible from the taxable 
income instead of  depreciation over years; for those with a unit price of more than RMB 1 
million, depreciation in a shorter period or in an expedited manner is allowed; 3) to allow 
instruments and equipment acquired after 1 January 2014, worth of RMB 1 million or less 
per unit and used for R&D purposes to be reckoned into the current cost and expenses 
deductible from the taxable income instead of depreciation over years; for those with a unit 
price of more than RMB 1 million, depreciation in a shorter period or in an expedited manner 
is allowed; also, to allow fixed assets valued at RMB 5,000 or less per unit to be reckoned 
into the current cost and expenses deductible from the taxable income instead of 
depreciation over years; 4) to allow fixed assets acquired after 1 January 2015 to be 
depreciated in a shorter period or in an expedited manner; 5) to allow instruments and 
equipment acquired after 1 January 2015, worth of RMB 1 million or less per unit and used 
for both R&D and production pu rposes to be reckoned into the current cost and expenses 
deductible from the taxable income instead of depreciation over years; for those with a unit 
price of more than RMB  1 million, depreciation in a shorter period or in an expedited manner 
is allowed.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1 January 2015 -present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for t hat subsidy (amount unit: RMB 1 million)  
Not available .  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . G/SCM/N/315/CHN  
 
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  1.48  Fund for poverty alleviation  
1. Title of the subsidy programme  
Fund for poverty alleviation . 
2. Policy objective and/or purpose of the subsidy  
To improve production and living conditions of poverty -stricken population, increase their 
income and accelerate the economic and social development in of poverty -stricken areas . 
3. Background and authority for the s ubsidy  
Ministry of Finance, State Council Leading Group for Poverty Alleviation and Development, 
National Development and Reform Commission, Ministry of Agricu lture, National Forestry 
Admini stration, State Ethnic Affairs Commission . 
4. Legislation under wh ich it is granted  
MOF Circular Cai Nong [2011] No.412. 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
The funds are used by local governments to provide subsidies to individuals and 
organizations for individual subsidiz ation, infrastructure construction and training and 
capacity building programmes etc . in the poverty stricken areas.  
7. How the subsidy is provided  
The funds are allocated by MOF to local governments according to the allocation 
programmes which are approve d by the State Council Leading Group for Poverty Alleviation 
and Development.   
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1980-present  
10. Subsidy per unit, or in cases where this  is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
46,094.87  66,094.87  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . G/SCM/N/315/CHN  
 
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  1.49  Fund for development of modern agriculture  
1. Title of the subsidy programme  
Fund for development of modern agriculture . 
2. Policy objective and/or purpose of the subsidy  
To promote the development of modern agriculture . 
3. Background and authority for the subsidy  
Ministry of Finance . 
4. Legislation under which it is granted  
MOF Circular Cai Nong [2013] No.1. 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Infrastructure and facility projects in agriculture . 
7. How the subsidy is provided  
The fund is allocated to provincial governments, which are responsible for formulation of 
detailed implementation plans.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
Februa ry 2013 -present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.50  Fund for agricultural technology promotion and services  
1. Title of the subsidy programme  
Fund for agricultural  technology promotion and services . 
2. Policy objective and/or purpose of the subsidy  
To support the transformation of a gricultural scientific and technology achievements, and 
promote agricultural technologies services . G/SCM/N/315/CHN  
 
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  3. Background and authority for the subsidy  
Ministry of Finance , Ministry of Science and Technology, Ministry of Agriculture . 
4. Legislation under which it is granted  
MOF Circular Cai Nong [2014] No.31. 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Practitioners of agricultural technology promotion projects, providers of agricultural 
technology services and actual users of agricultural technologies . 
7. How the subsidy is provided  
Ministry of Finance and Ministry of Agriculture and Rural Affairs jointly review applications 
for fund submitted by local governments. After approval of the applications, fund is granted 
by the M OF. 
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2015-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that s ubsidy (amount unit: RMB 1 million)  
2015  2016  
15,353.90  15,388.13  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.51  Subsidy for purchasing agricultural machinery  
1. Title of the subsidy programme  
Subsidy for purchasing agricultural machinery . 
2. Policy objective and/or purpose of the subsidy  
To raise the level of mechanization in agriculture, expand the overall capacity of agricultural 
production and promote the efficiency of agriculture and income growth of f armers.  
3. Background and authority for the subsidy  
Ministry of F inance, Ministry of Agriculture.  
4. Legislation under which it is granted  
MOF Circular Cai Nong [2005] No.11. G/SCM/N/315/CHN  
 
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  5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Farmers and agricultural machinery services providers purchasing agricultural machinery . 
7. How the subsidy is provided  
MOF and MOA jointly review applications for fund submitted by local governments. After 
approval of the applications, fund is gr anted by the MOF.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2004-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budge ted for that subsidy  (amount unit: RMB 1 million)  
2015  2016  
23,644.80  23,644.80  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.52  Subsidy for fine crop seeds  
1. Title of the subsidy programme  
Subsidy for fine crop seeds . 
2. Policy objective and/or purpose of the subsidy  
To accelerate the promotion of fine seeds, improve the quality of agricultural products, 
encourage farmers to use fine seeds and guarantee food security.  
3. Background and authority for the subs idy 
Ministry of Finance, Ministry of Agriculture . 
4. Legislation under which it is granted  
MOF Circular Cai Nong [2004] No.16, MOF Circular Cai Nong [2004] No.17, MOF Circular Cai 
Nong [2009] No.440. 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Farmers who purchase fine seeds . G/SCM/N/315/CHN  
 
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  7. How the subsidy is provided  
MOF and MOA jointly review applications for fund submitted by local governments. After 
approval of the applications, fund is granted by the MOF.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2002-2015 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted  for that subsidy (amount unit: RMB 1 million)  
2015  2016  
21,066.00  Not applicable  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.53  Comprehensive subsidies for agricultural inputs  
1. Title of the subsidy programme  
Comprehensive subsidies for agricultural inputs . 
2. Policy objective and/or purpose of the subsidy  
To offset farmers ' income loss due to the price rise of agricultural inputs and increase 
farmers ' income . 
3. Background and authority for the subsidy  
Ministry of Finance, Ministry of Ag riculture . 
4. Legislation under which it is granted  
MOF Circular Cai Jian [2009] No.492. 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Farmers . 
7. How the subsidy is provided  
The fund for the subsidy is allocated to provincial governments, which are responsible for 
the formulation of detailed implementation plans and provision of the subsidy to farmers.  
8. Period covered by the notification  
2015-2016 G/SCM/N/315/CHN  
 
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  9. Duration of the subsidy and/or any other time -limits attached to it 
2006-2015 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted  for that subsidy (amount unit: RMB 1 million)  
2015  2016  
107,752.00  Not applicable  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.54  Direct subsidies to farmers  
1. Title of the subsidy programme  
Direct subsidies to farmers . 
2. Policy objective and/or purpose of the subsidy  
To maintain the stability and development of agricultural production,  improve the overall 
agricultural production capacity and farmers' income.  
3. Background and authority for the subsidy  
Ministry of Finance, Ministry of Agriculture . 
4. Legislation under which it is granted  
State Council Circular Guo Fa [2004] No.17. 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Farmers . 
7. How the subsidy is provided  
Provincial governments are responsible for the detailed implementation plan. Subsidies will 
be provided according to the taxable area of t he farmland.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2004-2015 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted  for that subsidy (amount unit: RMB 1 million)  
2015  2016  
14,051.00  Not applicable  G/SCM/N/315/CHN  
 
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  11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.55  Agricultural support and protection subsidies  
1. Title of the subsidy programme  
Agricultural support and protection subsidies . 
2. Policy objective and/or purpose of the subsidy  
To support the protection of farmland fertility and etc .  
3. Background and authority for the subsidy  
Ministry of Finance, Ministry of Agriculture . 
4. Legislation under which it is granted  
MOF Circular Cai Nong [2016] No.26. 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Farmers with the right to contract farmland, family farms, farmer cooperatives and etc . 
7. How the subsidy is provided  
Subsidies are provided to farmers with the right to contract farmland, family farms, farmer 
cooperatives and etc . based on the area of contract land and criteria determined by 
provincial -level governments .  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2016-present  
10. Subsidy  per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 mi llion) 
2015  2016  
Not applicable  144,242.40  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.56  Fund for agricultural comprehensive development  
1. Title of the subsidy programme  
Fund for agricultural comprehensive development . G/SCM/N/315/CHN  
 
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  2. Policy objective and/or purpose of the subsidy  
To improve agricultural infrastructure and strengthen ecological construction, enhance the 
agricultural comprehensive production capacity, promote agricultural and rural developme nt 
and improve farmers' income.  
3. Background and authority for the subsidy  
Ministry of Finance . 
4. Legislation under which it is granted  
Ministry of Finance Decree No.60. 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Agricultural comprehensive development projects eligible for the support.  
7. How the subsidy is provided  
Subsidies are provided after examination and approval of agricultural comprehensive 
development projects upon applications.  
8. Period covered by the no tification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1988-2016 
10. Subsidy  per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
38,767.00  40,400.00  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.57  Fund for farmland water conservancy construction and water and soil conservation  
1. Title of the subsidy programme  
Fund for farmland water conservancy construction a nd water and soil conservation.  
2. Policy objective and/or purpose of the subsidy  
To support the rural areas to develop small farmland water conservation projects to prevent 
water and soil erosion . 
3. Background and  authority for the subsidy  
Ministry of Finance, Ministry of Water Resources . G/SCM/N/315/CHN  
 
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  4. Legislation under which it is granted  
MOF Circular Cai Nong [2015] No.226. 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Farmland water and soil conservation projects . 
7. How the subsidy is provided  
The fund is allocated to provincial governments. City and county level water resources 
departments are responsible for detailed implementation and provision of the subsidy.  
8. Period covered by  the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1983-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB  1 million)  
2015  2016  
44,086.00  39,997.00  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.58  Disaster prevention and relief fund for agriculture  
1. Title of the subsidy programme  
Disaster prevention and relief fund for agriculture . 
2. Policy objective and/or purpose of the subsidy  
To reduce the loss caused by agricultural disasters . 
3. Background and authority for the subsidy  
Ministry of Finance, Ministry of Agriculture . 
4. Legislation under which it is granted  
MOF Circular Cai Nong [2001] No.232, MOF Circular Cai Nong [2013] No.3. 
5. Form of the subsidy  
Financial appropriations . G/SCM/N/315/CHN  
 
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  6. To whom the subsidy is provided  
Agricultural producers performing agricultural disaster prevention and control tasks or 
having suffered from agricultural disasters and losses . 
7. How the subsidy is provided  
MOF and MOA jointly review applications for fund submitted by local governments. After 
approval of the applications, fund is granted by the MOF.  
8. Period covered by the notifi cation   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2001-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
3,487.00  3,489.20  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.59  Fund for agricultural resources and ecological protection  
1. Title of the subsidy programme  
Fund for agricultural resources and ecological protection . 
2. Policy objective and/or purpose of the subsidy  
To support farmland and grassland protection, treatment and quality improvement, and 
strengthen fishery resources protection and utilization . 
3. Background and authority for the subsi dy 
Ministry of Finance, Ministry of Agriculture . 
4. Legislation under which it is granted  
MOF Circular Cai Nong [2004] No.139, MOF Circular Cai Nong [2014] No.32. 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Eligible farmers, herdsmen, fishermen and entities . G/SCM/N/315/CHN  
 
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  7. How the subsidy is provided  
The fund is allocated to provincial governments, which are responsible for the formulation of 
detailed implementation plans and provision of the subsidy to eligible farmers, herdsmen , 
fishermen and enterprises.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2011-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
20,325.00  23,435.00  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.60  Subsidy for prevention from and control of pest and disease in forestry  
1. Title of the subsidy programme  
Subsidy for prevention from and control of pest and disease in forestry . 
2. Policy objective and/or purpose of the subsidy  
To strengthen the disease, pest and rat prevention and control in forests, woods, seedling  
and bamboo forests.  
3. Background and authority for the subsidy  
Ministry of Finance, State Forestry Admini stration . 
4. Legislation under which it is granted  
MOF Circular Cai Nong [2014] No.9. 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the  subsidy is provided  
Grassroots forestry organizations assigned the tasks of prevention from and control of pest 
and disease in forestry . 
7. How the subsidy is provided  
Applications for the subsidy are submitted by local governments. SFA reviews the 
applic ations and proposes allocation suggestions. MOF determines the amount of the 
subsidy.  G/SCM/N/315/CHN  
 
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  8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1980-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
200.00  204.00  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.61  Subsidy for a new round of returning cultivated land to forests and grassland  
1. Title of the subsidy programme  
Subsidy for a new round of returning cultivated land to forests and grassland . 
2. Policy objective and/or purpose of the subsidy  
To improve ecological environment, promote sustainable development and to help lift 
poverty -stricken regions out of poverty . 
3. Background and authority for the subsidy  
Ministry of Finance, National Development and Reform Co mmission, State Forestry 
Admini stration, Ministry of Land and Resources, Ministry of Agriculture, Ministry of Water 
Resources, Ministry of Environment Protection, State Council Leading Group for Poverty 
Alleviation and Development.  
4. Legislation under which it is granted  
MOF Circular C ai Nong [2015] No.258. 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Farmers who return cultivated land to forests and grassland . 
7. How the subsidy is provided  
Subsidy of RMB  800 per mu be provided in 2015 to farmers returning their farmland to 
forests, and RMB 1,000 per mu be provided in 2016 to farmers returning their farmland to 
grassland.  
8. Period covered by the notification  
2015-2016 G/SCM/N/315/CHN  
 
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  9. Duration of the subsidy and/or any  other time -limits attached to it  
2014-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted  for that subsidy (amount unit: RMB 1 million)  
2015  2016  
4,964  8,996  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.62  Subsidy for standardization of inland water vessels  
1. Title of the subsidy programme  
Subsidy for standardization of inland water vessels . 
2. Policy objective and/or purpose of the subsidy  
To promote restructuring of inland water transport capacity, improve transport efficiency 
and energy conservation, and advance the development of inland water transportation.  
3. Background and authority for the subsidy  
Ministry of Finance, Ministry  of Transport . 
4. Legislation under which it is granted  
MOF Circular Cai Jian [2014] No.61. 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Eligible ship owners who dismantle or renovate their vessels and water transport  operators 
who build demonstration vessels.  
7. How the subsidy is provided  
Subsidy is determined according  to the tonnage of the vessels dismantled or renovated.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other t ime-limits attached to it  
1 October 2013 – 31 December 2017  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
1,460  0 G/SCM/N/315/CHN  
 
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  11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.63  Subsidy for scrapping and dismantling vessels and for ship type standardization  
1. Title of the subsidy programme  
Subsidy for scrapping and dismantling vessels and  for ship type stan dardization.  
2. Policy objective and/or purpose of the subsidy  
To accelerate the restructuring of the ship industry . 
3. Background and authority for the subsidy  
Ministry of Finance . 
4. Legislation under which it is granted  
MOF Circular Cai Jian [2015] No.977. 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Eligible ship owners who dismantle or renovate their vessels . 
7. How the subsidy is provided  
Subsidy is determined according to the tonnage, age and type of the vessels  dismantled or 
renovated.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1 January 2013 – 31 December 2017 for seagoing vessels, 1 October 2015 – 31 December 
2019 for fishing vessels  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
7,108.34  410.20  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.64  Fisherman onshore resettlement subsidy  
1. Title of the subsidy programme  
Fisherman onshore resettlement subsidy . G/SCM/N/315/CHN  
 
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  2. Policy objective and/or purpose of the subsidy  
To improve the living conditions of fishing population . 
3. Background and authority for the subsidy  
Ministry of Finance, Ministry of Agriculture . 
4. Legislation under which it is granted  
Fishery Law of the People 's Republic of China (2013) . 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Eligible fisherman . 
7. How the subsidy is provided  
Subsidy is provided for fisherman onshore resettlement.  
8. Period covered by the notification  (2015 -2016)  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2014-present  
10. Subsidy  per unit, or in cases where this is not possible, the total amount or the annual 
amoun t budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
348.03  0 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.65  Aquatic improved breed subsidy  
1. Title of the subsidy programme  
Aquatic improved breed subsidy . 
2. Policy objective and/or purpose of the subsidy  
To improve the quality of aquaculture species . 
3. Background and authority for the subsidy  
Ministry of Finance, Ministry of Agriculture . 
4. Legislation under which it is granted  
Fishery Law of the People 's Republic of China (2013) . G/SCM/N/315/CHN  
 
- 69 - 
 
  5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Eligible aquafarm for improved breeds . 
7. How the subsidy is provided  
Subsidy is provided to eligible aquafarm for improved breeds.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2014-present  
10. Subsidy  per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
92.6 100.00  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.66  Subsidy for scrapping old vehicles  
1. Title of the subsidy programme  
Subsidy for scrapping old vehicles . 
2. Policy objective and/or purpose of the subsidy  
To encourage replacing old vehicles . 
3. Background and authority for the subsidy  
Ministry of Finance,  Ministry of Commerce . 
4. Legislation under which it is granted  
MOF Circular Cai Jian No.742 of 2002, MOF Circular Cai Jian No.183 of 2013, MOF Circular 
Cai Jian No.654 of 2014 . 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Owners of old vehicles  eligible for the subsidy . G/SCM/N/315/CHN  
 
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  7. How the subsidy is provided  
Vehicles  owners will be subsidized when scrapping their old vehicles.  
8. Period covered by the notification  
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2002 - 2015 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
300.00  600.00  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.67  Fund for transportation energy conservation and emission reduction  
1. Title of the subsidy programme  
Fund for transportation energy conservation and emission reduction . 
2. Policy objective and/or purpose of the subsidy  
To promote energy conservation and emission reduction of the transportation sector . 
3. Background and authority for the subsidy  
Ministry of Finance, Ministry of Transport . 
4. Legislation under which it is granted  
MOF Circular Cai Jia n No.374 of 2011, MOF Circular Cai Jian No.654 of 2014 . 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Eligible enterprises and public institutions committed to energy conservation and emission 
reduction in road and water transportation sectors . 
7. How the subsidy is provided  
Rewards are provided by the fund. The amount is determined by the Ministry of Finance and 
Ministry of Transport according to the nature of the project, the amount of investment, the 
actual amount  of energy saved and emission reduced, and the social benefits generated, 
etc. 
8. Period covered by the notification   
2015-2016 G/SCM/N/315/CHN  
 
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  9. Duration of the subsidy and/or any other time -limits attached to it  
2011- 2015 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
620.00  Not applicable  
11. Statistical data permitting an assessment of the trade effects of a  subsidy  
Not available . 
1.68  Subsidy for urban public buses  
1. Title of the subsidy programme  
Subsidy for urban public buses . 
2. Policy objective and/or purpose of the subsidy  
To accelerate the promotion and utilization of new energy vehicle, promote the energy  
conservation and emission reduction and structural adjustment in the public transport 
sector, and achieve its healthy and steady development . 
3. Background and authority for the subsidy  
Ministry of Finance, Ministry of Industry and Information Technology,  Ministry of Transport . 
4. Legislation under which it is granted  
Cai Jian No.159 of 2015 . 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Urban public buses . 
7. How the subsidy is provided  
Subsidy is provided for oil prices.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2015-present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for th at subsidy (amount unit: RMB 1 million)  
2015  2016  
Not available  34396.65  G/SCM/N/315/CHN  
 
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  11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.69  Support for new energy vehicle promotion and utilization  
1. Title of the subsidy programme  
Support for new energy vehicle promotion and utilization . 
2. Policy objective and/or purpose of the subsidy  
To promote the accelerated development of new energy vehicles . 
3. Background and authority for the subsidy  
Ministry of Finance, Ministry o f Science and Technology, Ministry of Industry and Information 
Technology, National Development and Reform Commission . 
4. Legislation under which it is granted  
MOF Circular Cai Jian No.551 of 2013, Cai Jian No.134 of 2015 . 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Pure electric vehicles, plug -in hybrid electric vehicles, and fuel cell vehicles listed in the 
Catalogue of Recommended Models of the Programme for New Energy Vehicle Promotion 
and Application Project . 
7. How the subsidy is provided  
Subsidies are provided to new energy vehicle producers for them to deduct the subsidies 
from the selling prices of their products.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other tim e-limits attached to it  
2013-2015, and 2016 -2020 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available.  
11. Statistical data permitting an as sessment of the trade effects of a subsidy  
Not available . G/SCM/N/315/CHN  
 
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  1.70  Fund for energy conservation and emission reduction by the civil aviation industry  
1. Title of the subsidy programme  
Fund for energy conservation and emission reduction by the civil aviation industry . 
2. Policy objective and/or purpose of the subsidy  
To promote environmental protection and energy conservation in the civil aviation industry . 
3. Background and authority for the subsidy  
Ministry of Finance . 
4. Legislation under which it is grante d 
MOF Circular Cai Jian No.10 of 2015, MOF Circular Cai Jian No.547 of 2012, Civil Aviation 
Administration of China Circular Han No.61 of 2015 . 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Projects of technology renovation for energy conservation, energy saving management, 
energy conservation products, application of new energy, airway traffic optimization, airport 
facility development for waste and sewage treatment and etc .  
7. How the subsidy is provided  
The pro jects are supported by the fund.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
April 2015 -present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or th e annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
522.60  382.26  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.71  Fund for energy conservation and emission reduction  
1. Title of the subsidy programme  
Fund for energy conservation and emission reduction . G/SCM/N/315/CHN  
 
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  2. Policy objective and/or purpose of the subsidy  
To promote energy conservation, raise the efficiency of energy use and protect the 
environment . 
3. Background and authority for the  subsidy  
Ministry of Finance . 
4. Legislation under which it is granted  
MOF Circular Cai Jian No.161 of 2015 . 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Innovations in systems and mechanisms concerning energy conservation and emission 
reduction; development of energy conservation and emission reduction infrastructure and 
public platforms; energy conservation and emission reduction in key fields, industries and 
regions; demonstration, promotion, renovation and u pgrading of key/priority energy 
conservation and emission reduction industries.  
7. How the subsidy is provided  
Support is provided by the fund.   
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attach ed to it  
May 2015 -present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
47,850 34,578.16  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.72  Shale gas development and utilization subsidy  
1. Title of the subsidy programme  
Shale gas development and utilization subsidy . 
2. Policy objective and/or purpose of the subsidy  
To adjust the energy structure  and promote energy conservation and emission reduction . G/SCM/N/315/CHN  
 
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  3. Background and authority for the subsidy  
Ministry of Finance, National Energy Administration . 
4. Legislation under which it is granted  
MOF Circular Cai Jian No.847 of 2012, MOF Circular Cai Jian N o.112 of 2015 . 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Shale gas exploitation enterprises . 
7. How the subsidy is provided  
Shale gas exploitation enterprises are granted subsidy at a rate of RMB  0.4 per cubic meter 
in 2015, and RMB 0.3 per cubic meter in 2016.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
1) 2012 -2015, RMB 0.4 per cubic meter; 2) 2016 -2018, RMB 0.3 per cubi c meter.  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
2,871.70  1,563.62  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.73  Subsidy for coalbed methane (gas) exploitation and utilization during the 13th 
five-year plan period  
1. Title of the subsidy programme  
Subsidy for coalbed methane (gas) exploitation and utilization during the 13th five -year plan 
period . 
2. Policy objective and/or purpose of the subsidy  
To encourage the exploitation and utilization of coalbed methane (gas) . 
3. Background and authority for the subsidy  
Ministry of Finance . 
4. Legislation under which it is granted  
MOF Circula r Cai Jian No.31 of 2016 . G/SCM/N/315/CHN  
 
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  5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Exploitation enterprises of coalbed methane (gas) . 
7. How the subsidy is provided  
Exploitation enterprises of coalbed methane (gas) are granted subsidy at a rate of 
RMB 0.3 per cubic meter.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2016-present  
10. Subsidy per  unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
1,444.29  1,838.03 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.74  Fund for water pollution prevention and treatment  
1. Title of the subsidy programme  
Fund for water pollution prevention and treatment . 
2. Policy objective and/or purpose of the subsidy  
To strengthen the prevention and control of water pollution and to promote the protection of 
ecological environment . 
3. Background and authority for the subsidy  
Ministry of Finance, Ministry of Environmental Protection . 
4. Legislation under which it is granted  
MOF Circular Cai Jian No.226 of 2015 . 
5. Form of the su bsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Water pollution prevention and treatment of key river basins; ecological protection of rivers 
and lakes with relatively better quality of water; environmental protection of the sources of 
drinking water; environmental protection and pollution restoration of underground water; G/SCM/N/315/CHN  
 
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  treatment of odorous water bodies in cities; protection and treatment of cross -border and 
cross-provincial water environment; experiment of integrated land, river and lake pollution 
treatment.  
7. How the subsidy is provided  
Support by way of rewards etc. is provided by the fund.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
July 2015 -present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
121.5  131.00  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.75  Fund for air pollution prevention and control  
1. Title of the subsidy programme  
Fund for air pollution prevention and control . 
2. Policy objective and/or purpose of the subsidy  
To improve the quality of atmospheric environment . 
3. Background  and authority for the subsidy  
Ministry of Finance, Ministry of Environmental Protection . 
4. Legislation under which it is granted  
MOF Circular Cai Jian No.600 of 2016 . 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Eligible enterprises  and programmes assigned tasks of prevention and control of air 
pollutions . 
7. How the subsidy is provided  
Support is provided by the fund.  G/SCM/N/315/CHN  
 
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  8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other tim e-limits attached to it  
August 2016 -present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
10,600 11,445.41  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.76  Fund for construction of sponge cities  
1. Title of the subsidy programme  
Fund for construction  of sponge cities . 
2. Policy objective and/or purpose of the subsidy  
To restore urban wa ter ecosystems, enhance cities ' ability to prevent flooding, improve the 
quality of new urbanization and promote harmony between humankind and nature . 
3. Background and authority for the subsidy  
Ministry of Finance . 
4. Legislation under which it is granted  
Guo Ban Fa No.75 of 2015 . 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Sponge city construction programmes . 
7. How the subsidy is provided  
Support is provided by the fund.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
October 2015 -present  G/SCM/N/315/CHN  
 
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  10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
59.00  106.5  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.77  Fund for development of strategic emerging industries  
1. Title of the subsidy programme  
Fund for development of strategic emerging industries . 
2. Policy objective and/or purpose of the subsidy  
To promote breakthrough and industrialization of key technologies and achieve innovation -
driven development . 
3. Background and authority for the subsidy  
Ministry of Finance, National Development  and Reform Commission . 
4. Legislation under which it is granted  
MOF Circular Cai Jian No.1111 of 2012 . 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Projects in emerging industries . 
7. How the subsidy is provided  
Support is provided by the fund.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
December 2012 -present  
10. Subsidy per unit, or in cases where this is not possible, the total amount or  the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
6,500.00  3,500.00  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . G/SCM/N/315/CHN  
 
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  1.78  Fund for the development of international economic relations and trade  
1. Title of the subsidy programme  
Fund for the development of international  economic relations and trade . 
2. Policy objective and/or purpose of the subsidy  
To improve the structure of international trade, promote international investmen t 
cooperation, and improve public services for international economic relations and trade.  
3. Background and authority for the subsidy  
Ministry of Finance, Ministry of Commerce . 
4. Legislation under which it is granted  
MOF Circular Cai Qi No.36 of 2014 . 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Eligible enterprises and institutions and related projects in less developed areas, developing 
trade in services and technology, engaging in investment and labour cooperation , providing 
such public services as business and investment information etc.  
7. How the subsidy is provided  
Ministry of Commerce together with Ministry of Finance will review applications and propose 
supporting plan. Ministry of Finance after approving th e plan will allocate the fund directly or 
via the provincial -level financial departments.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2014-present  
10. Subsidy per unit, or in cases  where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
12,750 12,750 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.79  Reward for public -private partnership (PPP) projects  
1. Title of the subsidy programme  
Reward for public -private partnership (PPP) projects . G/SCM/N/315/CHN  
 
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  2. Policy objective and/or purpose of the subsidy  
To promote standardized operations of PPP projects by way of reward . 
3. Background and authority for the subsidy  
Ministry of Finance . 
4. Legislation under which it is granted  
MOF Circular Cai Jin No.85 of 2016 . 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
New projects of the central -government PPP demonstration projects and el igible PPP projects 
from local governments . 
7. How the subsidy is provided  
Grants  or rewards are provided to eligible PPP projects.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
2016-2018 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
Not applicable  259.58  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.80  Industrial transformation and upgrading fund  
1. Title of the subsidy programme  
Industrial transformation and upgrading fund . 
2. Policy objective and/or purpose of th e subsidy  
To promote adjustment and upg rading of industrial structure.  
3. Background and authority for the subsidy  
Ministry of Finance, Ministry of Industry and Information Technology . G/SCM/N/315/CHN  
 
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  4. Legislation under which it is granted  
MOF Circular Cai  Jian No.567 of 2012 . 
5. Form of the subsidy  
Financial appropriations . 
6. To whom the subsidy is provided  
Development of public service platforms, in -depth integration of information technology and 
industrialization, improvement of quality of industrial goods, development of industry 
standards, and development of SME services systems . 
7. How the subsidy is provided  
Support is provided by the fund.  
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits atta ched to it  
2012-2015 
10. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
Not available . 
11. Statistical data permitting an assessment of the trade effect s of a subsidy  
Not available . 
1.81  Reward and support fund for restructuring of industrial enterprises  
1. Title of the subsidy programme  
Reward and support fund for restructuring of industrial enterprises . 
2. Policy objective and/or purpose of the subsidy  
To pu sh steel and coal industries, among others, to dissolve excessive production capacity . 
3. Background and authority for the subsidy  
Ministry of Finance . 
4. Legislation under which it is granted  
MOF Circular Cai Jian No.253 of  2016. 
5. Form of the subsidy  
Financial appropriations . G/SCM/N/315/CHN  
 
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  6. To whom the subsidy is provided  
Projects dissolving excessive capacities in c oal, steel and other industries.  
7. How the subsidy is provided  
The fund is allocated according to factors including excessive capacities dissolved, number of 
employees to be resettled and etc.   
8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
May 2016 -present  
10. Subsidy per unit, or in cases where this is not possible, the total a mount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
Not applicable  30,715.25  
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
1.82  Fund for promotion of energy -saving products  
1. Title of the subsidy programme  
Fund for promotion of energy -saving products . 
2. Policy objective and/or purpose of the subsidy  
To support the promotion and utilization of efficient energy -saving products, and improve 
energy efficiency level for  energy -using products.  
3. Background and authority for the subsidy  
Ministry of Finance, National Development and Reform Commission . 
4. Legislation under which it is granted  
MOF Circular Cai Jian No.213 of 2009 . 
5. Form of the subsidy  
Financial appropriations.  
6. To whom the subsidy is provided  
Consumers purchasing  the efficient energy -saving products . 
7. How the subsidy is provided  
Subsidies are given to producers  of energy -saving products  for them to deduct the subsidies 
from the selling prices of their products.  G/SCM/N/315/CHN  
 
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  8. Period covered by the notification   
2015-2016 
9. Duration of the subsidy and/or any other time -limits attached to it  
May 2009 -February 2017  
10. Subsidy per unit, or in cases wh ere this is not possible, the total amount or the annual 
amount budgeted for that subsidy (amount unit: RMB 1 million)  
2015  2016  
188.54  11.82 
11. Statistical data permitting an assessment of the trade effects of a subsidy  
Not available . 
2  PROGRAMMES GRANTED OR MAINTAINE D AT THE SUB -CENTRAL GOVERNMENT L EVEL  
2.1  Fund in support of the construction of public charging facilities for new energy 
passenger cars  
1. Title of the subsidy programme  
Fund in support of the construction of public charging facilities fo r new energy passenger 
cars. 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote energy conservation and new energy products.  
4. Background and authority for the subsidy  
 The Beijing Municipality . 
5. Legislation under which it is granted  
Administrative Measures of Beijing Municipality on Investment in and Construction of Public 
Charging Facilities for New Energy Passenger Cars (Trial) (Jing FaGaiGui [2015]  No.2) . 
6. Form of the subsidy  
 Financial app ropriations . 
7. To whom and how the subsidy is provided  
 Eligible construction organizatio ns of public charging facilities  are subsidized by the fund.   
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budge ted for that subsidy  
2015  2016 
Not applicable  9.09 million RMB  G/SCM/N/315/CHN  
 
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  9. Duration of the subsidy and/or any other time -limits attached to it  
 December  2015 - 2017 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.2  Fund in support of capacity building for new and professional farmers  
1. Title of the subsidy programme  
 Fund in support of capacity building for new and professional farmers . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purp ose of the subsidy  
 To accelerate the development of new and professional farmers and improve labor quality.  
4. Background and authority for the subsidy  
 The Fujian Province . 
5. Legislation under which it is granted  
 MinCaiZhi  [2015] No.524, [2015] No.1328, [2016] No.876, MinCaiNongZhi [2016] No.162 .  
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to eligible farmers.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
29.8 million RMB  27.8 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015 - 2016 
10. Statistical data permitting an assessment  of the trade effects of a subsidy  
 Not available.  
2.3  Fund for renovation of boilers and industrial furnaces  
1. Title of the subsidy programme  
 Fund for renovation of boilers and industrial furnaces.  G/SCM/N/315/CHN  
 
- 86 - 
 
  2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To encourage enterprises ' renovation of boilers and industrial furnaces to reduce pollutants 
and emissions.  
4. Background and authority for the subsidy  
 Xiamen City of the Fujian Province . 
5. Legislation under which it is granted  
Administrative Measures of Xiamen City on the Fund for Renovation of Boiler s and Industrial 
Furnace s (XiaFuBan [2015] No.222) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible enterprises are rewarded by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
0 20.75 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 October 2015 - December 2017  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.   
2.4  Fund for ethnic minorities development  
1. Title of the subsidy programme  
 Fund for ethnic minorities development . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To improve production and living conditions of ethnic minorities people as well as their labor 
skills. 
4. Background and authority for the subsidy  
 The Hainan Province . G/SCM/N/315/CHN  
 
- 87 - 
 
  5. Legislation under which it is granted  
Interim Administrative Measures of Hainan Province on Programmes under the Fund for 
Ethnic Minorities Development . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to ethnic minorities people and poverty alleviation programmes.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
15 million RMB  35 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.5  Fund for development of low -carbon manufacturing industry  
1. Title of the su bsidy programme  
 Fund for development of low -carbon manufacturing industry . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To promote development of low -carbon manufacturing industry in the province and 
strengthen environmental protection . 
4. Background and authority for the subsidy  
 The Hainan Province . 
5. Legislation under which it is granted  
Interim Administrative Measures of Hainan Province on the Fund for Development of Low -
carbon Manufacturing Industry (Qiong FuBan [2016] No.209) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Interest subsidies are provided for loans of eligible enterprises in the low -carbon 
manufacturing industry.  G/SCM/N/315/CHN  
 
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  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  20 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 August 2016 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.6  Subsidy for early phase -out of yellow label vehicles  
1. Title of the subsidy programme  
 Subsidy for early phase -out of yellow label vehicles . 
2. Period covered by t he notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To improve the quality of atmospheric environment and strengthen the prevention and 
control of pollution from motor vehicles exhaust . 
4. Background and authority for the subsidy  
 The Hainan Province . 
5. Legislation under which it is granted  
Public Announcement on Financial Subsidy for Early Phase -out of Yellow Label Vehicles in 
Hainan Province . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is prov ided 
Eligible owners of yellow -label vehicles are subsidized for early elimination of their ye llow-
label motor vehicles, which refer to those vehicles failing to meet certain emission criteria.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
200 million RMB  233.3 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015 - 2017 G/SCM/N/315/CHN  
 
- 89 - 
 
  10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.7  Fund for interest subsidy for loans in the forestry sector  
1. Title of the subsidy programme  
 Fund for interest subsidy for loans in the forestry sector . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote the restructuring of the forestry sector . 
4. Background and authority for the subsidy  
 The Henan Province . 
5. Legislation under which it is granted  
Implementing Rules of Henan Province on  the Fund for Int erest Subsidy for  Loans in the 
Forestry Sector  (YuCaiNong [2011] No.177) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Interest subsidies are provided for loans of eligible forest enterprises or farms, natura l 
reserves, forest parks, and forestry workers and households.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
11 million RMB  1.66 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 August 2011 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.8  Fund for prevention and control of atmospheric pollution  
1. Title of the subsidy prog ramme  
 Fund for prevention and control of atmospheric pollution . 
2. Period covered by the notification  
 2015-2016 G/SCM/N/315/CHN  
 
- 90 - 
 
  3. Policy objective and/or purpose of the subsidy  
 To improve the quality of atmospheric environment . 
4. Background and authority for the subs idy 
 Xinxiang City of the Henan Province . 
5. Legislation under which it is granted  
The 2016 Reward and Subsidy Scheme of the Fund for Prevention and Control of 
Atmospheric Pollution of the  Xinxiang City  (XinZhengWen [2016] No.49) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Eligible enterprises  and programmes in prevention and control of pollutions  are rewarded by 
the fund .  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the  annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  60 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.9  Fund for environmental protection  
1. Title of the subsidy programme  
 Fund for environmental protection . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To promote pollution control, ecological d evelopment and construction of a system to reduce 
pollutants and emissions.  
4. Background and authority for the subsidy  
 Jiaozuo city of the Henan Province . 
5. Legislation under which it is granted  
Notice on the 2016 Budget for the Fund for Environmental P rotection (JiaoCaiYu [2016] 
No.189). G/SCM/N/315/CHN  
 
- 91 - 
 
  6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to  enterprises and programmes for environmental protection purposes.  
8. Subsidy per unit, or in cases whe re this is not possible, the total amount or the annual 
amount budgeted  for that subsidy  
2015  2016 
Not applicable  49.79 million R MB 
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.10  Fund for prevention and control of atmospheric pollution  
1. Title of the subsidy programme  
 Fund for prevention and c ontrol of atmospheric pollution.  
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To prevent and control atmospheric pollution . 
4. Background and authority for the subsidy  
 Jiaozuo city of the Henan Province . 
5. Legislation under which it is granted  
Notice on the 2015 Budget f or the Fund for Prevention and Control of Atmospheric Pollution 
(JiaoCaiYu [2015] No.426); Notice on the 2016 Budget for the  Fund for Prevention and 
Control of Atmospheric Pollution (Jiao CaiYu [2016] No.97) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to  enterprises and programmes in prevention and control of pollutions.  G/SCM/N/315/CHN  
 
- 92 - 
 
  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that su bsidy 
2015  2016 
60 million RMB  30 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015 - 2016 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.11  Fund for development of forestry  
1. Title of the subsidy programme  
 Fund for development of forestry.  
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To accelerate development of forestry and establish ecological forestry in urban areas.  
4. Background and authority for the subsidy  
 Zhengzhou city of the Henan Province . 
5. Legislation under which it is granted  
Administrative Measures of Zhengzhou City on the Fund for Developme nt of Forestry 
(Zheng CaiNong [2016] No.35) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Grants are provided to  eligible forest enterprises, public entities, cooperatives and 
households etc . in forestry.  
8. Subsidy per unit, or in cases where this is not possi ble, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  17.14 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 September 2016 - present  G/SCM/N/315/CHN  
 
- 93 - 
 
  10. Statistical data permitting an assessment  of the trade effects of a subsidy  
 Not available.  
2.12  Fund for development of economy with local features in impoverished 
mountainous areas  
1. Title of the subsidy programme  
 Fund for development  of economy with local features in impoverished mountainous area s. 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To accelerate economic development in impoverished mountainous area s by promoting local 
characteri stics, so as to increase the income of the poverty -stricken population.  
4. Background and authority for the subsidy  
 Zhengzhou city of the Henan Province . 
5. Legislation under which it is granted  
Administrative Measures of Zhengzhou City on the Fund for De velopment of Economy with 
Local Features in Impoverished Mountainous Areas (ZhengCaiNong [2016] No.3). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Grants are provided to  impoverished mountainous areas with c ertain ecological and resource 
advantages where poverty -stricken populations are relatively concentrated.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  130 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 February  2016 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.13  Fund for research and development of applicati ve technologies  
1. Title of the subsidy programme  
 Fund for research and development of applicative technologies . G/SCM/N/315/CHN  
 
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  2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To encourage scientific and technology innovation . 
4. Background and authority for the subsidy  
 Luoyang city of the Henan Province . 
5. Legislation under which it is granted  
Administrative Measures of Luoyang City on the Fund for Research and Development of 
Applicative  Technologies and its Supplementary Provisions (Luo CaiGong [2016] No.6). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible science and technology programmes are subsidized for compensation of risks.  
8. Subsidy per unit, or in  cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  86.9 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 January 2016 - December 2017  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.14  Disaster relief fund for agriculture  
1. Title of the subsidy programme  
 Disaster relief fund for agriculture . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote post -disaster agricultural production and reduce the impact of disasters.  
4. Background and authority for the subsidy  
 Nanyang City of the Henan Province.  G/SCM/N/315/CHN  
 
- 95 - 
 
  5. Legislation under which it is granted  
 Notice on the Disaster Relief Fund for Agriculture (WanCaiYu [2015] No.354) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Farmers in disaster -hit areas are subsidized.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
2 million RMB  Not applicable  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015 
10. Statistical data permitting an assessment of the  trade effects of a subsidy  
 Not available.  
2.15  Fund for poverty alleviation  
1. Title of the subsidy programme  
 Fund for poverty alleviation . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To improve the pro duction and living conditions of poverty -stricken populations . 
4. Background and authority for the subsidy  
 The Hunan Province . 
5. Legislation under which it is granted  
Administrative Measures of Hunan Province on the Fund for Poverty Alleviation 
(XiangCai Nong [2012] No.26). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Rural poverty -stricken households and populations within the Hunan Province are supported 
by the fund.  G/SCM/N/315/CHN  
 
- 96 - 
 
  8. Subsidy per unit, or in cases where t his is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
820 million RMB  2,520 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2012 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.16  Fund for environmental protection  
1. Title of the subsidy programme  
 Fund for environmental protection . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To promote reduction of pollutants and emissions across the province and improve quality of 
the environment . 
4. Background and authority for the subsidy  
 The Hunan Province . 
5. Legislation under which it is granted  
Notice of Hunan Province on 2017 Project Application for the Fund for Environmental 
Protection (XiangHuanHan [2016] No.502) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to  eligible projects for water, air, soil pollutio n prevention and control.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  100 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-2017 G/SCM/N/315/CHN  
 
- 97 - 
 
  10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.17  Fund for development of emerging industries  
1. Title of the subsidy programme  
 Fund for development of emerging industries . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote development of emerging industries for industrial transformati on and upgrading . 
4. Background and authority for the subsidy  
 Nanjing City of the Jiangsu Pr ovince . 
5. Legislation under which it is granted  
Administrative Measures of Nanjing City on the Fund for Development of Emerging 
Industries (NingJingXinGui [2015] No.2, NingCaiQi [2015] No.997) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Interest subsidies are provided for loans of eligible  projects of emerging industries.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
261.5 million RMB  268.93 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.18  Fund for transformation and upgrading of industry and information technology  
1. Title of the subsidy programme  
 Fund for transformation and upgrading of industry and information technology . 
2. Period covered by the notification  
 2015-2016 G/SCM/N/315/CHN  
 
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  3. Policy objective and/or purpose of the sub sidy 
 To speed up economic development in towns and villages . 
4. Background and authority for the subsidy  
 Yancheng City of the Jiangsu Province . 
5. Legislation under which it is granted  
Administrative Measures of Yancheng City on the Fund for Transfor mation and Upgrading of 
Industry and Information Technology (YanJingXinZhongXiaoGaiGe [2015] No.152; 
YanCaiGongMao [2015] No.31). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Interest subsidies are provided for loans of eligible  enterprises in town and village industrial 
parks registered within last 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  
2015  2016 
Not applicable  440 thousand RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 November 2015 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.19  Subsidy for promotion of photovoltaic power gene ration  
1. Title of the subsidy programme  
 Subsidy for promotion of photovoltaic power generation . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To facilitate the construction of a low -carbon eco -city. 
4. Background and authority for the subsidy  
 Zhenjiang City of the Jiangsu Province.  
5. Legislation under which it is granted  
Implementing Measures on Promoting "Golden Roof" Project in the Zhenjiang City 
(ZhenZhengBanFa [2016] No.178) . G/SCM/N/315/CHN  
 
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  6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
A subsidy of RMB 0.1/kWh is granted to eligible rooftop distributed photovoltaic power 
generation projects of government agencies, public entities and enterprises, and a subsidy 
of RMB  0.3/kWh is granted to eligible rooftop distributed photovoltaic power generation 
projects of residents.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not appli cable Statistics  not available  
9. Duration of the subsidy and/or any other time -limits attached to it  
 October 2016 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.20  Fund for capacity building of new  and professional farmers  
1. Title of the subsidy programme  
 Fund for capacity building of new and professional farmers . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To improve capacities of new and pr ofessional farmers . 
4. Background and authority for the subsidy  
 The Liaoning Province . 
5. Legislation under which it is granted  
The 2015 Implementation Scheme of the Capacity Building Programme for N ew and 
Professional Farmers  of Liaoning Province  (Liaono ngke [2015] No.173). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Subsidies are provided to professional farmers for participation in training activities.  G/SCM/N/315/CHN  
 
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  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
31.55 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.21  Fund for environmental protection  
1. Title of the subsidy programme  
 Fund for environmental protection . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote pollution prevention and control and improve environment quality.  
4. Background and authority for the subsidy  
 The Liaoning Province . 
5. Legislation under which it is granted  
Administrative Measures of Liaoning Province on the Provincial Level Fund for Env ironmental 
Protection (LiaoCaiJing [2015] No.273) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to  eligible pollution prevention and control programmes.  
8. Subsidy per unit, or in cases w here this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Statistics  not available  Statistics  not available  
9. Duration of the subsidy and/or any other time -limits attached to it  
 May 2015 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  G/SCM/N/315/CHN  
 
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  2.22  Rewards for transformation of scientific and technology achievements  
1. Title of the subsidy programme  
 Rewards for transformation of scientific and technology achi evements . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To stimulate innovation spirit and entrepreneurship of scientific and technology personnel, 
and promote transformation and transfer of scientific a nd technology achievements.  
4. Background and authority for the subsidy  
 The Liaoning Province . 
5. Legislation under which it is granted  
Notice of Liaoning Province on Further Promoting the Transformation and Transfer of 
Scientific and Technology Achievements (LiaoZhengFa [2016] No.34). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Eligible scientific research institutions, higher education institutions and personnel are 
rewarded by the programme.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  Statistics  not available  
9. Duration of the subsidy and/or any other time -limits attached to it  
 April 2016  - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.23  Fund for construction of sponge cities  
1. Title of the subsidy programme  
 Fund for construction of sponge cities . 
2. Period covered by the notificati on 
 2015-2016 G/SCM/N/315/CHN  
 
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  3. Policy objective and/or purpose of the subsidy  
To build sponge cities and reduce the impact of urban construction and development on 
ecological environment.  
4. Background and authority for the subsidy  
 The Liaoning Province . 
5. Legislation  under which it is granted  
Implementing Measures on Promoting the Construction of Sponge Cities (LiaoZhengBanFa 
[2016] No.10) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Sponge city construction programmes  are rewarded or subsidized by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  Statistics  not available  
9. Duration of the subsidy and/or any  other time -limits attached to it  
 January 2016 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.24  Fund for development of recycling economy  
1. Title of the subsidy programme  
 Fund for development of recycling economy . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To facilitate  the development of recycling  economy, accelerate industrial restructuring, 
economic transformation and upgrading, promote ene rgy saving, emission  reduction and 
ecological improvement.  
4. Background and authority for the subsidy  
 Dalian  City of the Liaoning Province . G/SCM/N/315/CHN  
 
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  5. Legislation under which it is granted  
Interim Administrative Measures of Dalian City on the Fund for Development of Recycling  
Economy (DaCaiQi [2015]  No.448) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible recycling  economy programmes  are subsidized by the fund.  
8. Subsidy per uni t, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
5.36 million RMB  Not applicable  
9. Duration of the subsidy and/or any other time -limits attached to it  
 June 2015 - December 2015  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.25  Subsidy for purchase of pure electric passenger vehicles  
1. Title of the subsidy programme  
 Subsidy for purchase of pure electric passenger vehicles . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote energy conservation and environmental protection . 
4. Background and authority for the subsidy  
 Dalian  City of the Liaoning Province . 
5. Legislation under w hich it is granted  
Notice on Adjust ment to the Subsidy for Purchase of Pure Electric Passenger Vehicles 
(DaZhengBanFa [2015] No.86). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Subsidies are provided for purchase of  eligible new energy passenger vehicles, plug -in 
hybrid passenger vehicles, pure electric special vehicles  and passenger vehicles , and 
fuel-cell vehicles .  G/SCM/N/315/CHN  
 
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  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annu al 
amount  budgeted for that subsidy  
2015  2016 
397 million RMB  Not applicable  
9. Duration of the subsidy and/or any other time -limits attached to it  
 July 2015 - December 2015  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.26  Fund in support of micro and small enterprises  
1. Title of the subsidy programme  
 Fund in support of micro and small enterprises . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote healthy development of micro and small enterprises . 
4. Background and authority for the subsidy  
 The Shandong Province . 
5. Legislation under which it is granted  
Administrative Measures of Shandong Province on the Fund in Support of Micro and Small 
Enterprises Upgrading into High -tech Enterprises (LuCaiJiao [2016] No.59). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
A one -off grant of RMB 100,000 is provided to research and development activities of 
enterprises with less than 300 employees and sales revenue of less than RMB 50 million.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  46.5 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016 - 2020 G/SCM/N/315/CHN  
 
- 105 - 
 
  10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.27  Fund for research and development of enterprises  
1. Title of the subsidy pro gramme  
 Fund for research and development of enterprises . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To encourage technology innovation.  
4. Background and authority for the subsidy  
 The Shandong Province . 
5. Legislation under which it is granted  
Interim Administrative Measures of Shandong Province on the Fund for Research and 
Development of Enterprises (LuCaiJiao [2016] No.80) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible enterprises are subsidized by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  199.95 million RMB  
9. Duration  of the subsidy and/or any other time -limits attached to it  
 2016 - 2018 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.28  Fund for technical renovation of industrial enterprises  
1. Title of the subsidy program me 
 Fund for technical renovation of industrial enterprises . 
2. Period covered by the notification  
 2015-2016 G/SCM/N/315/CHN  
 
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  3. Policy objective and/or purpose of the subsidy  
 To promote technical renovation of industrial enterprises.  
4. Background and authority for the subsidy  
 The Tianjin Municipality . 
5. Legislation under which it is granted  
Administrative Measures of Tianjin Municipality on the Fund for Technical Renovation  of 
Industrial Enterprises (Jin CaiJianYi [2013] No.11). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Eligible technical renovation projects of industrial enterprises are supported with i nterest 
subsidies for their loans or with grants.  
8. Subsidy per unit, or in cases where this is not possible, t he total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
210 million RMB  210 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2013 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.29  Fund for development of industrial enterprises  
1. Title of the subsidy programme  
 Fund for development of industrial enterprises . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of th e subsidy  
 To support the development of industrial enterprises . 
4. Background and authority for the subsidy  
 The Tianjin Municipality . 
5. Legislation under which it is granted  
Interim Administrative Measures of Tianjin Municipality on the Fund for the Dev elopment of 
Industrial Enterprises (Jin CaiJianYi [2015] No.28). G/SCM/N/315/CHN  
 
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  6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to  enterprises for industrial internet and information consumption etc.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
60 million RMB  60 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015 - 2020 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.30  Fund for safe production  
1. Title of the subsidy programme  
 Fund for safe production . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or pu rpose of the subsidy  
 To improve the capacity of safe production . 
4. Background and authority for the subsidy  
 The Tianjin Municipality . 
5. Legislation under which it is granted  
Interim Administrative Measures of Tianjin Municipality on the Fund for Safe Production 
(JinCaiJianYi [2016] No.35). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Grants are provided to  projects of the construction of safe production system, the publicity, 
education and training of safe production, the control of major hidden dangers and the 
infrastructure development for public safety purposes in the Tia njin Municipality . G/SCM/N/315/CHN  
 
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  8. Subsidy per  unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
100 million RMB  100 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015 - 2021 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.31  Fund supporting public listing of enterprises  
1. Title of the subsidy programme  
 Fund supporting public listing of enterprises . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote industrial restructuring . 
4. Background and authority for the subsidy  
 The Tianjin Municipality.  
5. Legislation under which it is granted  
Interim Administrative Measures of Tianjin Municipality  on the Fu nd Supporting Public  Listing 
of Enterprises (Jin CaiJianYi [2015] No.26). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to  eligible enterprises going public.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
40 million RMB  40 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015 - 2017 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  G/SCM/N/315/CHN  
 
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  2.32  Fund for energy conservation  
1. Title of the subsidy programme  
 Fund for energy conservation . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To improve the energy efficiencies of enterprises . 
4. Background and authority for the subsidy  
 The Tianjin Municipality.  
5. Legislation under which it is granted  
Administrative Measures of Tianjin Municipality on the Fund for Energy Conservation 
(JinCaiQi [2007] No.28). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Projects of energy conservation, consumption reduction and in related fields are supported 
with i nterest subsidies for loans or with grants.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
50 million RMB  50 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2007 - 2017 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.33  Fund for development of recycling economy  
1. Title of the subsidy programme  
 Fund for development of recycling economy . 
2. Period covered by the not ification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To support recycling economy projects . G/SCM/N/315/CHN  
 
- 110 - 
 
  4. Background and authority for the subsidy  
 The Tianjin Municipality . 
5. Legislation under which it is granted  
Administrative Measures of Tianjin Municipality on the Fund for Development of Recycling  
Economy (JinCaiJianYi [2013] No.17). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Eligible projects and enterprises promoting the development of recycling economy  are 
supported with interest subsidies for their loans or with grants.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
10.7 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2013-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.34  Fund for the industrialization of high and new technologies  
1. Title of the subsidy programme  
 Fund for the industrialization of high and new technologies . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To promote the transformation of scientific and technology ac hievements and facilitate the 
development of high and new technology industry . 
4. Background and authority for the subsidy  
 The Tianjin Municipality . 
5. Legislation under which it is granted  
Interim  Administrative  Measures of Tianjin Municipality on the Pr ogramme of  
Industrialization of  High and New Technologies (Jin FaGaiGaoJi [2016] No.375). 
6. Form of the subsidy  
 Financial appropriations . G/SCM/N/315/CHN  
 
- 111 - 
 
  7. To whom and how the subsidy is provided  
Subsidies are provided to  eligible projects of industr ialization of scientific and technology 
innovations and achievements.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
30 million RMB  30 million RMB  
9. Duration of the subsidy and/or  any other time -limits attached to it  
 2016-2020 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.35  Fund for the processing of aquatic products  
1. Title of the subsidy programme  
 Fund for the processing of aquatic products . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To improve the processing level of aquatic products.  
4. Background and authority for the subsidy  
 The Tianjin Municipality . 
5. Legislation  under which it is granted  
Interim Administrative  Measures of Tianjin Municipality on the Programme and Fund for 
Processing  of the Aquatic Products Caught and Carried Back by Ocean  Fishery Enterprises 
(JinNongWeiJiCai [2015] No.13, Jin CaiNongLian [2015] No.63). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible fishery enterprises are supported by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
2 million RMB  1.4 million RMB  G/SCM/N/315/CHN  
 
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  9. Duration of the subsidy and/or any other time -limits attached to it  
 May 2015 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.36  Fund in support of farmers' cooperatives  
1. Title of the subsidy programme  
 Fund in support of farmers' cooperatives . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To accelerate agricultural and rural modernization.  
4. Background and authority for the subsidy  
 The Tianjin Municipality . 
5. Legislation under which it is granted  
Administrative  Measures of Tianjin Municipality on the Programme and Fund in Support of 
Farmers' Cooperatives (Jin NongWeiJiCai [2016] No.18). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible farmers' cooperatives are supported by  the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual  
amount  budgeted for that subsidy  
2015  2016 
20 million RMB  20 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 April 2016 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.37  Fund for recycling residual films from farmland  
1. Title of the subsidy programme  
 Fund for recycling residual films from farmland . G/SCM/N/315/CHN  
 
- 113 - 
 
  2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To improve agricultural production and ecological environment.  
4. Background and authority for the subsidy  
 The Tianjin Municipality . 
5. Legislation under which it is granted  
Administrative  Measures of Tianjin Municipality on the Pilot Programme an d Fund for 
Recycling Residual Film s from Farmland (Jin NongWeiJiCai [2016] No.111). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Farmers and households recovering residual agricultural films, entities of scale agricultur al 
operations and agricultural cooperatives engaged in residual film recovery , storage and 
transportation are supported by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsid y 
2015  2016 
Not Applicable  3 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-2020 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.38  Fund in support of leading fishery enterprises  
1. Title of the subsidy programme  
 Fund in support of leading fishery enterprises . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To accelerate agricultural modernization.  
4. Background and authority for the subsidy  
 The Tianjin Municipality . G/SCM/N/315/CHN  
 
- 114 - 
 
  5. Legislation under which it is granted  
Administrative  Measures of Tianjin Municipality on the Pilot Progr amme and Fund in support 
of the Growth of Leading Fishery Enterprises (Jin NongWeiJiCai [2016] No.81). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Leading fishery enterprises are rewarded by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
90 million RMB  23.4 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-2019 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.39  Fund for demand -side management of the electric power  
1. Title of the subsidy programme  
 Fund for demand -side management of the electric power . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote energy con servation and environmental protection.  
4. Background and authority for the subsidy  
 The Tianjin Municipality . 
5. Legislation under which it is granted  
Interim Administrative  Measures of Tianjin Municipality on the Fund for Demand -side 
Management of the Electric Power (JinCaiJianYi  [2011] No.18). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Grants are provided to  projects related  to research, development and promotion of energy 
conservation technologies.  G/SCM/N/315/CHN  
 
- 115 - 
 
  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
20 million RMB  20 million RMB  
9. Duration  of the subsidy and/or any other time -limits attached to it  
 2011- present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.40  Reward and support fund for dissolving overcapacity  
1. Title of the subsidy programme  
 Reward and support fund for dissolving overcapacity . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To facilitate dissolving overcapacity in iron and steel, coal and cement industries.  
4. Background an d authority for the subsidy  
 Lincang City of the Yunnan Province.  
5. Legislation under which it is granted  
Implementation Measures  of Lincang City on the Reward and S upport  Fund for Dissolving 
Overcapacity (Lin CaiChanYeLianFa [2016] No.61) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to  employees relocated in the course of dissolving overcapacity.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  6.46 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 September 2016 -present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  G/SCM/N/315/CHN  
 
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  2.41  Fund for the development of maker spaces  
1. Title of the subsidy programme  
 Fund for the development of maker spaces . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote the healthy development of new -type service platforms for entrepreneurship.  
4. Background and authority for the subsidy  
 The Hebei Province . 
5. Legislation under which it is granted  
Implementing Rules on Supporting the Develop ment of Maker Spaces with the Funding of 
Hebei Province (JiCaiJiao [2016] No.138) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants and rewards are provided to  recognized maker spaces.  
8. Subsidy per unit , or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  10 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-2018 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.42  Fund supporting the scientific and technology innovation and entrepreneurship of 
university students  
1. Title of the subsidy programme  
Fund supporting the scientific and technology innovation and entrepreneurship of university 
students . 
2. Period covered by the notification  
 2015-2016 G/SCM/N/315/CHN  
 
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  3. Policy objective and/or purpose of the subsidy  
To support university students' entrepreneurship and promote the development of maker 
spaces across t he province.  
4. Background and authority for the subsidy  
 The Hebei Province . 
5. Legislation under which it is granted  
The Implementation Scheme of Hebei Province on Supporting the Scientific a nd Technolog y 
Innovation and Entrepreneurship of University Students (Trial) (Ji CaiJiao [2016] No.141) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Grants are provided to  innovation and entrepreneurship projects carried out in the maker 
spaces of the pilot cities for university students' innovation and entrepreneurship.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  0 
9. Duration of the subsidy and/or any other time -limits attached to it  
 October 2016 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.43  Fund for energy conservation of buildings  
1. Title of the subsidy  programme  
 Fund for energy conservation of buildings . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote energy conservation.  
4. Background and authority for the subsidy  
 The Hebei Province . 
5. Legislation under which it is granted  
Interim Administrative  Measures of Hebei Province on the Fund for Energy Conservation of 
Buildings (JiCaiJian [2015] No.88) . G/SCM/N/315/CHN  
 
- 118 - 
 
  6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to  eligible projects of energy conservation of buildings.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
55 million RMB  55 million RMB  
9. Duration  of the subsidy and/or any other time -limits attached to it  
 2015-2018 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.44  Fund for prevention and control of atmospheric pollution  
1. Title of the subsidy programm e 
 Fund for prevention and control of atmospheric pollution . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To control atmospheric pollution.  
4. Background and authority for the subsidy  
 The Hebei Province . 
5. Legislation under which it is granted  
Interim Administrative  Measures of Hebei Province on the Fund for Prevention and Control of 
Atmospheric Pollution (Trial) (Ji CaiJian [2014] No.258). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to  eligible projects of atmospheric pollution control.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
62.79 million RMB  0 G/SCM/N/315/CHN  
 
- 119 - 
 
  9. Duration of the subsidy and/or any other time -limits attached to it  
 2014-2016 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.45  Reward and support for dissolving overcapacity in coal industry  
1. Title of the subsidy programme  
 Reward and support for dissolving overcapacity in coal industry . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To facilitate dissolving overcapacity in the coal indus try. 
4. Background and authority for the subsidy  
 The Hebei Province . 
5. Legislation under which it is granted  
Reward and Support Measures of Hebei Province on Dissolving Ov ercapacity in Coal Industry  
(JiFaGaiNengYuan [2016] No.1397) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants or rewards are provided to eligible coal mines.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsi dy 
2015  2016 
119 million RMB  0 
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2016 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.46  Fund for technology innovation of science and  technology SMEs  
1. Title of the subsidy programme  
 Fund for technology innovation of science and technology SMEs . G/SCM/N/315/CHN  
 
- 120 - 
 
  2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To encourage scientific and technology in novation.  
4. Background and authority for the subsidy  
 The Hebei Province . 
5. Legislation under which it is granted  
Administrative  Measures of Hebei Province on the Fund for Techno logy Innovation of Science 
and Technology SMEs (Ji CaiJiao [2015] No.11) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Recognized science and technology SMEs  are supported with interest subsidies for their 
loans or with grants.  
8. Subsidy per unit, or in cases where this is not possib le, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
95 million RMB  94.2 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2020 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.47  Fund for the innovation and development of science and technology SMEs  
1. Title of the subsidy programme  
 Fund for the innovation and development of science and technology SMEs . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To encourage scientific and technology innovation.  
4. Background and authority for the subsidy  
 The Hebei Province . G/SCM/N/315/CHN  
 
- 121 - 
 
  5. Legislation under which it is granted  
Supporting Measures of the Funding of Hebei Province for the Innovation and Development 
of Science and Technology SMEs (JiCaiJiao [2015] No.112). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants or rewards are provided to  eligible science and  technology SMEs.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
7 million RMB  0 
9. Duration of the subsidy and/or any other time -limits attached to it  
 July 2015-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.48  Fund in support of scientific and technology innovation  
1. Title of the subsidy programme  
 Fund in support of scientific and technology innovation . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To encourage the development of science and technology SMEs.  
4. Background and authority for the subsidy  
 The Hebei Province . 
5. Legislation under which it  is granted  
Implementing Rules of Hebei Province on Encouraging C ities and Count ries' Input in and 
Outputs from Sc ience and Technology (Ji CaiJiao [2015] No.175) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Science and technology SMEs, construction of platforms for science and technology 
innovation and entrepreneurship, and high -end science and technology talents are 
supported by the fund.  G/SCM/N/315/CHN  
 
- 122 - 
 
  8. Subsidy per unit, or in cases where this is not possible, the total  amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  80 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 December 2015 -present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.49  Fund rewarding public listing of enterprises  
1. Title of the subsidy programme  
 Fund reward ing public listing of enterprises . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote industrial restructuring.  
4. Background and authority for the subsidy  
 The Hebei Province . 
5. Legislation under which it is granted  
Administrative  Measures of Hebei Province on the Fund Rewarding Public Listing of 
Enterprise s (JiCaiJin [2015] No.32) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Enterprises listed in main board or growth enterprise markets both at home and abroad, in 
National Equities Exchange and Quotations, or in Shijiazhu ang Equity Exchange are 
rewarded by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
100 million RMB  135 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2017 G/SCM/N/315/CHN  
 
- 123 - 
 
  10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.50  Fund rewarding modern agricultural science and technology  
1. Title of the subsidy programme  
 Fund rewarding modern a gricultural science and technology . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To strengthen the research, promotion and application of modern agricultural science and 
technology.  
4. Background and authority for the subsidy  
 The Hebei Province . 
5. Legislation under which it is granted  
Administrative  Measures of Hebei Province on the Fund Rewarding  Modern Agricultural 
Science and Technology (Ji CaiJiao [2014] No.67) . 
6. Form of the subsidy  
 Financial a ppropriations . 
7. To whom and how the subsidy is provided  
Eligible enterprises, scientific research institutions, higher education institutions etc. are 
rewarded by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
25 million RMB  25 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2014-2019 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.51  Fund for scientific research for social development  
1. Title of the subsidy programme  
 Fund for scientific research for social development . G/SCM/N/315/CHN  
 
- 124 - 
 
  2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To im prove the capacity of scien ce and technolog y innovation . 
4. Background and authority for the subsidy  
 Hangzhou City of Zhejiang  Province.  
5. Legislation under which it is granted  
Administrative Measures of Hangzhou City on the Fund for Scientific Research for Social 
Development (Hang KeNong [2015] No.118) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Grants are provided to eligible enterprises  engaged in  scientific research for social 
development . 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
23.43 million RMB  20.12 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2018 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.52  Fund for science and technology innovation projects  
1. Title of the subsidy programme  
 Fund for scien ce and technolog y innovation pro jects. 
2. Period covered by the  notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To encourage scientific and technological innovation . 
4. Background and authority for the subsidy  
 Hangzhou City of the Zhejiang Province . G/SCM/N/315/CHN  
 
- 125 - 
 
  5. Legislation under which it is granted  
Administrative Measures of Hangzhou City on the Fund for Major Scien ce and Technolog y 
Innovation Pro jects (Hang KeJi [2016] No.137). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to eligible science and technology  innovation projects of enterprises .  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  27.6 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-2019 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.53  Fund to foster start -up science and technology enterprises  
1. Title of the subsidy programme  
 Fund to foster start -up science and technology enterprises . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To optimize the industrial structure . 
4. Background and authority for the subsidy  
 Hangzhou City of the Zhejiang  Province . 
5. Legislation under which it is granted  
Programme  of Hangzhou City to Foster Start -up Science and Technology Enterprises 
(Hang KeGao [2015] No.79). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how  the subsidy is provided  
Eligible start -up science and technology enterprises are supported with interest subsidies for 
their loans or with grants.  G/SCM/N/315/CHN  
 
- 126 - 
 
  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
57.82 million RMB  57.82 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2017 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.54  Fund for agricultural scientific research  
1. Title of the subsidy programme  
 Fund for agricultural scientific research . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote the development of modern agriculture . 
4. Background and authority for the subsidy  
 Hangzhou City of the Zhejiang  Province . 
5. Legislation under which it is granted  
Administrative  Measures of Hangzhou City on the Fund for Agricultural Scientific Research 
(Hang KeNong [2015] No.117). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to  eligible enterprises for agricultural scientific research projects.  
8. Subsidy per unit, or in cases where this is not possible, the total  amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
24.43  million RMB  13.22 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2018 
10. Statistical data permitting an assessment of the trade effects of a  subsidy  
 Not available.  G/SCM/N/315/CHN  
 
- 127 - 
 
  2.55  Fund for product quality improvement  
1. Title of the subsidy programme  
 Fund for product quality improvement . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To improve product qu ality. 
4. Background and authority for the subsidy  
 Wenzhou City of the Zhejiang  Province . 
5. Legislation under which it is granted  
Interim Administrative  Measures of Wenzhou City on the Fund for Product Quality 
Improvement  (Wen CaiQi [2015] No.424). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Enterprise s winning  the Mayor's Quality Reward of Wenzhou City will each be rewarded  
RMB 500,000 . Enterprises  entitled demonstration of national famous brand will eac h be 
supported with a o ne-off grant  of RMB 300,000 . Enterprises  entitled regional famous brand 
of Zhejiang Province  will each be supported with a o ne-off grant  of RMB 200,000 . 
Enterprises  entitled demonstration of high-quality product manufacturing of  Wenzhou City 
will each be supported with a one -off grant of RMB 100,000 . Enterprises taking the lead in 
formulating standards of "Made in Zhejiang" and recognized as a Made in Zhejiang  brand will 
each be supported with a one -off grant of RMB 300,000 .  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
1.5 million RMB  1.7 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2017 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.56  Fund in support of engineering (technology) centers of enterprise  
1. Title of the subsidy programme  
 Fund in support of  engineering (technology) centers of enterpri se. G/SCM/N/315/CHN  
 
- 128 - 
 
  2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To encourage research and development innovation . 
4. Background and authority for the subsidy  
 Ningbo  City (Zhenhai District ) of the Zhejiang Province . 
5. Legislation under which it is granted  
Administrative Measures of Zhenghai District on Determination of Enterprise Engineering 
(Technology) Centers . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Recognized engineering (technology) centers  of enterprise s are supported by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
1.3 million RMB  1.37 million RMB  
9. Duration  of the subsidy and/or any other time -limits attached to it  
 2015-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.57  Fund for promotion of industrial restructuring  
1. Title of the subsidy programme  
 Fund for promotion of industri al restructuring . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To accelerate industrial restructuring . 
4. Background and authority for the subsidy  
 Ningbo  City ( Beilun  District ) of the Zhejiang Province . G/SCM/N/315/CHN  
 
- 129 - 
 
  5. Legislation under which it is granted  
Policies of Beilun District (Development Zone)  on the Fund for Promoti on of  Industrial 
Restructuring (Lun Zheng [2015] No.38). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible enterprises  are supported by the f und. 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
16.38 million RMB  0 
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.58  Fund for education of new and professional farmers  
1. Title of the subsidy programme  
 Fund for education of new  and professional  farmers . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To improve capacity of new and professional farmer s and agricultural entities.  
4. Background and authority for the subsidy  
 The Jilin Province . 
5. Legislation under which it is granted  
The 201 6 Implementation Scheme of the Capacity Building Programme for New and 
Professional Farmers of Jilin Province (Ji NongKeFa [2016] No.5). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Subsidies are provided to professional farmers for capacity building activities.  G/SCM/N/315/CHN  
 
- 130 - 
 
  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amou nt budgeted for that subsidy  
2015  2016 
Not applicable  8 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.59  Fund for energy conservation, emission reduction and ecological protection  
1. Title of the subsidy programme  
 Fund for energy conservation, emission reduction and ecological protection . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or pur pose of the subsidy  
 To promote energy conservation, emission reduction, ecological protection and etc. 
4. Background and authority for the subsidy  
 The Jilin Province . 
5. Legislation under which it is granted  
Administrative  Measures of Jilin Province on the Fund for Energy Conservation, Emission 
Reduction and Ecological Protection (Ji CaiJian [2016] No.470). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Projects in the fields of energy conservation and emission reduction, development of 
recycling  economy and tackling of climate change etc. are supported with interest subsidies 
for their loans or with grants.  
8. Subsidy per unit, or in cases where this is not pos sible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  100 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 June 2016-present  G/SCM/N/315/CHN  
 
- 131 - 
 
  10. Statistical data permitting an assessment of the  trade effects of a subsidy  
 Not available.  
2.60  Fund for pollution prevention and control and environmental monitoring and 
supervision  
1. Title of the subsidy programme  
 Fund for pollution prevention and control and environmental monitoring and supervision . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To strengthen ecological construction and improve environmental supervision capabilities . 
4. Background and authority for the subsidy  
 The Jilin Province . 
5. Legislation under which it is granted  
Administrative Measures of Jilin Province on the Fund for Pollution Prevention and Control 
and Environmental Monitoring and Supervision (Ji CaiJian [2016] No.474). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Ecolog ical projects in the fields of air and water  pollution prevention and control etc.  are 
supported by the f und. 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  243 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 June 2016 - present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.61  Reward for public -private partnership (PPP) projects  
1. Title of the subsidy programme  
 Reward  for public -private partnership (PPP) pro jects. G/SCM/N/315/CHN  
 
- 132 - 
 
  2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To encourage the development of private economy . 
4. Background and authority for the subsidy  
 The Shannxi  Province . 
5. Legislation under which it is granted  
Implementation Measures of Shaanxi Province on Reward for  Public -Private Partnership 
(PPP) Pro jects (Shaan CaiBanJin [2015] No.87). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants or rewards are provided to  eligible PPP pro jects. 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the a nnual 
amount  budgeted for that subsidy  
2015  2016 
38.3 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2019 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.62  Reward fund for reduction of total amount of major pollutants  
1. Title of the subsidy programme  
 Reward fund for reduction of total amount of major pollutants . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote energy conservation and reduction of emissions and pollutants.  
4. Background and authority for the subsidy  
 The Hubei Province . G/SCM/N/315/CHN  
 
- 133 - 
 
  5. Legislation under which it is granted  
Administrative  Measures of Hubei Province on the Reward Fund for Reduction of Total 
Amount of Major Pollutants (ErCaiJian [2014] No.7). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Rewards are provided to  eligible enterpr ises reducing emissions and pollutants.   
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
200 million RMB  200 million RMB  
9. Duration of the subsidy and/or any other time-limits attached to it  
 November  2014-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.63  Fund supporting public listing of enterprises  
1. Title of the subsidy programme  
 Fund supporting public listin g of enterprises . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To accelerate industrial restructuring . 
4. Background and authority for the subsidy  
 The Ningxia Hui Autonomous Region . 
5. Legislation und er which it is granted  
Policies  of the Ningxia Hui Autonomous Region on Accelerating the Construction of Capital 
Market (Ning ZhengFa [2014] No.59). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Enterprises listed in National Equities Exchange and Quotations are supported by the fund.  G/SCM/N/315/CHN  
 
- 134 - 
 
  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
13.25 million RMB  2.55 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.64  Fund for projects of new -type industrialization development  
1. Title of the subsidy programme  
 Fund for projects  of new-type industrialization development . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote the energy conservation and emission reduction of enterprises . 
4. Background and authority for the subsidy  
 The Ningxia Hui Autonomous Region . 
5. Legislation under which it is granted  
The 2015 Implementation Scheme of the Fund for Projects  of New -type Industrialization 
Development of Ningxia Hui Autonomous Region (Ning JingXinGuiHuaFa [2015] No.123), 
Interim Administrative Measures of Ningxia Hui Autonomous Region on the Fund for New -
type Industrialization Development (Ning CaiQiFa [2016] No.242). 
6. Form of the subsidy  
 Financial app ropriations . 
7. To whom and how the subsidy is provided  
 Eligible enterprises  are supported by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
400 million RMB  438 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-present  G/SCM/N/315/CHN  
 
- 135 - 
 
  10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.65  Fund for the development of SMEs and non -public economy  
1. Title of the subsidy programme  
 Fund for the development  of SMEs and non -public economy.  
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote the development of SMEs and non -public enterprises . 
4. Background and authority for the subsidy  
 The Ningxia Hui Autonomous Region . 
5. Legislation under which it is granted  
The 2015 Implementation Scheme of the Fund for Development of SMEs and Non -Public 
Economy of Ningxia Hui Autonomous Region (Ning JingXinFeiGongFa [2015] No.67). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible enterprises are supported by the fund . 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annua l 
amount  budgeted for that subsidy  
2015  2016 
30.45 million RMB  50 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.66  Fund for gas control and safety technology renovation of coal mines  
1. Title of the subsidy programme  
 Fund for gas control and safety technology renovation  of coal mines . 
2. Period covered by the notification  
 2015-2016 G/SCM/N/315/CHN  
 
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  3. Policy objective and/ or purpose of the subsidy  
 To improve safe production capabilit ies of coal mines . 
4. Background and authority for the subsidy  
 The Ningxia Hui Autonomous Region . 
5. Legislation under which it is granted  
Administrative Measures of Ningxia Hui Autonomous Region on the Fund for Gas Control and 
Safety Technology Renovation  of Coal Mines (Ning CaiQiFa [2010] No.628) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible enterprises and units  are supported by the fund . 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
3.93 million RMB  0 
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.67  Reward and support fund for dissolving overcapacity in coal  
1. Title of the subsidy programme  
 Reward and support  fund for dissolving overcapacity in coal . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To accelerate closure and withdrawal of coal mines to dissolve overcapacity in coal, and to 
optimize the structure  of the coal industry . 
4. Background and authority for the subsidy  
 The Ningxia Hui Autonomous Region . 
5. Legislation under which it is granted  
Implementing Rules of  Ningxia Hui Autonomous Region on the Reward and Support  Fund for 
Dissolving Overcapacity in Iron  and Steel and Coal Industries (Ning CaiQiFa [2016] No.740). G/SCM/N/315/CHN  
 
- 137 - 
 
  6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible enterprises and units  are supported by the fund . 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  38.98 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-present  
10. Statistical data permitting an  assessment of the trade effects of a subsidy  
 Not available.  
2.68  Subsidy for marketing new energy vehicles  
1. Title of the subsidy programme  
 Subsidy for marketing new energy vehicles . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/o r purpose of the subsidy  
 To promote energy conservation and environmental protection . 
4. Background and authority for the subsidy  
 The Shanxi  Province . 
5. Legislation under which it is granted  
Implementation Measures  of Shanxi Province on Accelerating Dev elopment  and 
Promotion tion of Electric Vehicle  Industry (Jin ZhengBanFa [2015] No.115). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Subsid ies for marketing new energy vehicles are provided to n ew energy vehicle production 
enterprises . G/SCM/N/315/CHN  
 
- 138 - 
 
  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
5.22 million RMB  117.17  million RMB  
9. Duration of the subsidy and/or any other time-limits attached to it  
 2015-2020 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.69  Reward and support fund for ultra -low emission renovation of coal -fired power 
units  
1. Title of the subsidy programme  
 Reward and support fund for ultra -low emission renovat ion of coal -fired power units. 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To prevent and control atmospheric pollution and promote environmental pro tection . 
4. Background and authority for the subsidy  
 The Shanxi  Province.  
5. Legislation under which it is granted  
Implementation Measures  of Shanxi Province on Promoting Ultra -low Emission of Coal-Fired 
Power  Units (Jin ZhengBanFa [2014] No.62). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Rewards are provided to power enterprises that implement ultra -low emission renova tion on 
existing coal -fired power  units of 300  thousand  or above  kilowatts.  
8. Subsidy pe r unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  746.2 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-2018 G/SCM/N/315/CHN  
 
- 139 - 
 
  10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.70  Fund for the development of SMEs  
1. Title of the subsidy programme  
 Fund for  the development of SMEs . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/o r purpose of the subsidy  
To improve the development environment of SMEs and stimulate the vitalities and 
creativit ies of SMEs . 
4. Background and authority for the subsidy  
 The Guangxi Zhuang Autonomous Region . 
5. Legislation under which it is granted  
Administrative Measures of Guangxi Zhuang Autonomous Region on the Fund for the 
Development of SMEs (Gui CaiGongJiao [2016] No.81). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible SMEs are supported with interest subsidies for their loans or with grants  or rewards . 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  76 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 November  2016-2020 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.71  Fund for energy conservation  
1. Title of the subsidy programme  
 Fund for energy conservation . 
2. Period covered by the notification  
 2015-2016 G/SCM/N/315/CHN  
 
- 140 - 
 
  3. Policy objective and/or purpose of the subsidy  
To promote energy saving technology renova tion, recycling  economy, clean production and 
closing down of outdated production facilities . 
4. Background and authority for the subsidy  
 The Guangxi Zhuang Autonomous Region . 
5. Legislation under which it is granted  
Administrative Measures of Guangxi Zhuang Autonomous Region on the Fund for Energy 
Conservation (Gui CaiGongJiao [2016] No.82). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Grants or rewards are provided to eligible energy conservation and emission reduction 
projects. 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  120 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 November  2016-2020 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.72  Fund for the transformation of scientific and technology achievements purchased 
by enterprises  
1. Title of the subsidy programme  
Fund for the transformation of scientific and technolog y achievements purchased by 
enterprises . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To encourage scientific and technolog y innovation . 
4. Background and authority for the subsidy  
 The Guangxi Zhuang Autonomous Region . G/SCM/N/315/CHN  
 
- 141 - 
 
  5. Legislation under which it  is granted  
Interim Administrative  Measures of Guangxi Zhuang Autonomous Region on the Fund for the 
Transformation of Scientific and Technolog y Achievements Purchased by Enterprises 
(GuiKeChengZi [2016] No.71). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Eligible enterprises purchasing scientific and technolog y achievements  are supported by the 
fund. 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  0 
9. Duration of the subsidy and/or any other time -limits attached to it  
 December 2016 -2019 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.73  Fund for agroforestry resources and ecological protection  
1. Title of the subsidy programme  
 Fund for agroforestry resources and ecological protection . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote ag ricultural ecological protection and resource conservation . 
4. Background and authority for the subsidy  
 The Guangxi Zhuang Autonomous Region . 
5. Legislation under which it is granted  
Interim Administrative Measures of Guangxi Zhuang Autonomous Region on the Fund for 
Agroforestry Resources and Ecological Protection (Gui CaiNong [2016] No.251). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants or rewards are provided to eligible pro jects of ecological and resource s protection . G/SCM/N/315/CHN  
 
- 142 - 
 
  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  Statistics  not available  
9. Duration of the subsidy and/or any other time -limits attached to it  
 December  2016-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.74  Disaster relief fund for agriculture  
1. Title of the subsidy programme  
 Disaster relief fund for agriculture . 
2. Period co vered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To improve the disaster resistance and relief capabilities of agriculture and reduce the 
losses . 
4. Background and authority for the subsidy  
 The Guangxi Zhuang Autonomous Region . 
5. Legislation under which it is granted  
Administrative Measures of Guangxi Zhuang Autonomous Region on the Disaster Relief Fund 
for Agricultur e (GuiCaiNong [2016] No.275). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and  how the subsidy is provided  
Grants are provided to agricultural producers performing  agricultural disaster prevention and 
control tasks or having suffer ed from agricultural disasters and losses . 
8. Subsidy per unit, or in cases where this is not possible,  the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  123.22 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-2020 G/SCM/N/315/CHN  
 
- 143 - 
 
  10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.75  Fund for construction of public service platforms for international economic 
relations and trade  
1. Title of the subsidy programme  
Fund for construction of public service platform s for international  economic relations a nd 
trade.  
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote services for trade development  and economic restructuring . 
4. Background and authority for the subsidy  
 The Chongqing  Municipality . 
5. Legislation under which it is granted  
Interim Administrative Measures of Chongqing Municipality on the Fund for construction of 
Public Service Platform s for International  Economic Relations and Trade (Yu WaiJingMaoFa 
[2015] No.87). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible enterprises building platform s are supported by the fund.   
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that su bsidy 
2015  2016 
17.25 million RMB  55.22 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 August 2015-presen t 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.76  Fund in support of recognition of public service demonstration platforms for SMEs  
1. Title of the subsidy programme  
 Fund in support of  recognition of public service demonstration platforms for SMEs. G/SCM/N/315/CHN  
 
- 144 - 
 
  2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote the development of micro , small and medium -sized enterprises . 
4. Background and authority for the subsidy  
 Nanchang  City of the Jiangx i Province . 
5. Legislation under which it is granted  
Implementation  Measures of Nanchang City on the Fund in Support of Recognition of Public 
Service Demonstration Platform s for SMEs (2015 -2017) (Hong GongXinFa [2016] No.138). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Recognized public service demonstration platforms for micro , small  and medium -sized 
enterprises  are supported by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
3.6 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2017 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.77  Fund in support of recognition and operation of entrepreneurial bases for small 
enterprises  
1. Title of the subsidy programme  
 Fund in support of  recognition and operation of entrepreneurial bases for small enterprises . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To accelerate industrial restructuring . 
4. Background and authority for the subsidy  
 Nanchang City of the Jiangx i Province . G/SCM/N/315/CHN  
 
- 145 - 
 
  5. Legislation under which it is granted  
Administrative Measures of Nanchang City on the Fund in Support of  Recognit ion and 
Operation of Entrepreneurial Bases for Small Enterprises (Hong GongXinFa [2016] No.136). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Recognized entrepreneurial bases for small enterprises  are supported by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
1.2 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2017 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.78  Fund for water and soil conservation  
1. Title of the subsidy programme  
 Fund for water and soil conservation . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To prevent water loss and soil erosion . 
4. Background and authority for the subsidy  
 The Sichuan  Province . 
5. Legislation under which it is granted  
 Chuan CaiNong [2015] No.116. 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to water and soil conservation pro jects in key areas . G/SCM/N/315/CHN  
 
- 146 - 
 
  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
60.17 million RMB  Not applicable  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.79  Fund for the prevention from and control of pest and disease in forestry  
1. Title of the subsidy programme  
 Fund for the prevention from and control of pest and disease in forestry . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To strengthen forestry disaster prevention, improve emergency control  capabilities, and 
promote socialized prevention and control . 
4. Background and authority for the subsidy  
 The Guizhou  Province . 
5. Legislation under which it is granted  
 QianSenJianTong [2014] No.2. 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Projects enhancing capabilities to prevent and control pest and disease in forestry  and 
forestry insurance pro jects are supported with int erest subsidies for their loans or with 
grants.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
5.15 million RMB  5.15 million RMB  
9. Duration of the subsidy and/or any  other time -limits attached to it  
 August 2014-present  G/SCM/N/315/CHN  
 
- 147 - 
 
  10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.80  Fund for poverty alleviation  
1. Title of the subsidy programme  
 Fund for poverty alleviation . 
2. Period c overed by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To accelerate the economic and social development in poverty -stricken areas . 
4. Background and authority for the subsidy  
 The Tibet Autonomous Region . 
5. Legislation u nder which it is granted  
 CaiNong [2011] No.412 . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible i ndividuals or organizations in poverty-stricken areas are supported by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
6.65 million RMB  6.79 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2007-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.81  Fund for the development of international economic relations and trade  
1. Title of the subsidy programme  
 Fund for the development of international econom ic relations  and trade . 
2. Period covered by the notification  
 2015-2016 G/SCM/N/315/CHN  
 
- 148 - 
 
  3. Policy objective and/or purpose of the subsidy  
 To promote change of the way of international trade development . 
4. Background and authority for the subsidy  
 The Shanghai  Municipality . 
5. Legislation under which it is granted  
Administrative Measures of Shanghai Municipality on the Fund for the Development of 
International Econom ic Relations  and Trade (Hu ShangCai [2016] No.207). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Grants are provided to eligible e nterprises  for participation in overseas exhibitions , 
development  of their own brands , construction of public service platforms  and etc.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  45.25  million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-2020 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.82  Fund for the development of software and integrated circuit industries  
1. Title of the subsidy programme  
 Fund for the development of software and integrated circuit industries . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To accelerate the development  of electronic information industry . 
4. Background and authority for the subsidy  
 The Shanghai  Municipality . 
5. Legislation under which it is granted  
Administrative Measures of Shanghai Municipality on the Fund for the Development of 
Software and Integrated Circuit Industries (Hu JingXinFa [2012] No.965) . G/SCM/N/315/CHN  
 
- 149 - 
 
  6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Grants or rewards are provided to eligible pro jects for the  development of software and 
integrated circuit industries . 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
200 million RMB  200 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2013-2016 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.83  Fund for industrial transformation and development  
1. Title of the subsidy programme  
 Fund for industrial transformation and development . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To improve  industrial structure and promote  economic transformation and upgrading . 
4. Background and authority for the subsidy  
 The Shanghai  Municipality . 
5. Legislation under which it is granted  
Administrative Measures of Shanghai Municipality on the Fund for Industrial Transformation 
and Development (Hu JingXinGui [2015] No.101). 
6. Form o f the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Rewards or grants are provided to eligible pro jects and enterprises promoting industrial 
transformation and upgrading . G/SCM/N/315/CHN  
 
- 150 - 
 
  8. Subsidy per unit, or in cases where this is not po ssible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
750 million RMB  700 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2020 
10. Statistical data permitting an assessment of the trade  effects of a subsidy  
 Not available.  
2.84  Fund for promotion of informatization  
1. Title of the subsidy programme  
 Fund for promotion  of informatization . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To acc elerate informatization and promote the development of information industry . 
4. Background and authority for the subsidy  
 The Shanghai  Municipality  
5. Legislation under which it is granted  
Administrative Measures of Shanghai Municipality on the Fund for Promotion  of 
Informatization (Hu JingXinGui [2015] No.841). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Rewards or g rants are provided to eligible enterprises and pro jects promoting 
informatization and development of information  industry.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
500 million RMB  550 million RMB  
9. Duration of the subsidy and/or any other time-limits attached to it  
 2015-2020 G/SCM/N/315/CHN  
 
- 151 - 
 
  10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.85  Fund for the development of SMEs  
1. Title of the subsidy programme  
 Fund for the development of SMEs . 
2. Period covered by  the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To support the development of SMEs . 
4. Background and authority for the subsidy  
 The Shanghai  Municipality  (Qingpu District ). 
5. Legislation under which it is granted  
Administr ative Measures of Qingpu District on the Fund for Development of SMEs 
(Qing FuBanFa [2015] No.50). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible SMEs are supported with r ewards , grants or government purchase of services.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
10.15  million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2020 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.86  Fund for scientific and technology innovation  
1. Title of the subsidy programme  
 Fund for scientific and technolog y innovation . 
2. Period covered by the notification  
 2015-2016 G/SCM/N/315/CHN  
 
- 152 - 
 
  3. Policy objective and/or purpose of the subsidy  
 To encourage scientific and technolog y innovation . 
4. Background and authority for the subsidy  
 The Shanghai Municipality (Qingpu District) . 
5. Legislation under which it is gra nted 
Implementation Measures of Qingpu District on Policies of Scientific and Technolog y 
Innovation (Qing FuBanFa [2016] No.84). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to e ligible innovating enterprises . 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  45.7 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-2020 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.87  Fund in support of science and technology intermediary services providers  
1. Title of the subsidy programme  
 Fund in support of  science and technology intermediary service s provider s. 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To develop  market entities in science and technology service s, and strengthen the 
supporting role of  science and technology services in entrepreneurship and innovation . 
4. Background and authority for the subsidy  
 The Shanghai Municipality (Fengxian District) . 
5. Legislation under which it is granted  
Administrative  Measures of Fengxian District on the Su pport for Science and Technology 
Intermediary Service s Provider s (Feng Ke [2016] No.13) . G/SCM/N/315/CHN  
 
- 153 - 
 
  6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible science and technology intermediary service providers are support ed by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  Statistics not available  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-2020 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.88  Fund for development through structural adjustment and change in growth pattern  
1. Title of the subsidy programme  
 Fund for developmen t through  structural adjustment and change in growth  pattern . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
To promote industrial transformation and upgrading, and improve the quality of regional 
economi c development . 
4. Background and authority for the subsidy  
 The Shanghai Municipality (Hongkou District) . 
5. Legislation under which it is granted  
Policies  of Hongkou District on the Fund for Development through  Structural Adjustment and 
Change in Growth Pattern  (Hong FaGai [2015] No.35) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Eligible enterprises  are supported with i nterest subsidies for their loans, or with grants or 
rewards or training activities.  G/SCM/N/315/CHN  
 
- 154 - 
 
  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  Statistics not available  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.89  Fund for development of emerging industries  
1. Title of the subsidy programme  
 Fund for development  of emerging industries . 
2. Period covered by th e notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To support development and agglomeration of emerging in dustries and promote innovation.  
4. Background and authority for the subsidy  
 The Shanghai Municipality (Hongkou District) . 
5. Legislation under which it is granted  
Policies  of Hongkou District on Development of Emerging  Industries (Hong FaGai [2015] 
No.42). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Eligible emerging industry enterprises and related  institutions are supported with interest 
subsidies for loans , or with rewards or grants . 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that  subsidy  
2015  2016 
Not applicable  200 thousand RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-present  G/SCM/N/315/CHN  
 
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  10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.90  Fund for industry and information technology projects  
1. Title of the subsidy programme  
 Fund for industry and information technology projects . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To accelerate industrial restructuring . 
4. Background and authority for the subsidy  
 The Gansu  Province . 
5. Legislation under which it is granted  
Administrative  Measures of Gansu Province on the Fund for Industry and Information 
Technology Projects  (GanGongXinFa [2016] No.391). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Eligible industrial development pro jects are supported with interest subsidies for loans or 
with grants . 
8. Subsidy per unit, or in cases where this is not possible,  the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  Statistics not available  
9. Duration of the subsidy and/or any other time -limits attached to it  
 October 2016-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.91  Fund for targeted poverty alleviation  
1. Title of the subsidy programme  
 Fund for targeted poverty alleviation . 
2. Period covered by the notification  
 2015-2016 G/SCM/N/315/CHN  
 
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  3. Policy objective and/or purpose of the subsidy  
 To deepen poverty alleviation efforts and implement targeted poverty alleviation . 
4. Background and authority for the subsidy  
 The Gansu  Province . 
5. Legislation under which it is granted  
 GanBanFa [2015] No.28. 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to t argeted poverty alleviation pro jects. 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
1,264  million RMB  1,079  million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 June 2015-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.92  Fund for environmental protection  
1. Title of the subsidy programme  
 Fund for environmental protection . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote environmental protection . 
4. Background and authority for the su bsidy 
 The Gansu  Province . 
5. Legislation under which it is granted  
Administrative  Measures of Gansu Province on the Fund for Environmental Protection 
(GanCaiJingEr [2015] No.98). G/SCM/N/315/CHN  
 
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  6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible environmental protection pro jects are supported by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
255 million RMB  286 million R MB 
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.93  Fund for promotion of new energy vehicles  
1. Title of the subsidy programme  
 Fund for promotion of new energy vehicles . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote environmental protection and energy conservation . 
4. Background and authority for the subsi dy 
 The Gansu  Province . 
5. Legislation under which it is granted  
Administrative  Measures of Gansu Province on the Fund for Promotion of New Energy 
Vehicles (Gan CaiJingYi [2016] No.61). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how th e subsidy is provided  
Corporate and individual consumers purchasing new energy vehicles  are subsidized by the 
fund. G/SCM/N/315/CHN  
 
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  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  5.1 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.94  Fund for construction of ethnic trade network a nd technology renovation of 
enterprises designated for production of special necessities for ethnic minorities  
1. Title of the subsidy programme  
Fund for construction of ethnic trade network and technolog y renovation  of enterprises  
designated for production of special necessities for ethnic minorities . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote development of ethnic minorities region s.  
4. Background and authority for the subsidy  
 The Gansu  Province . 
5. Legislation under which it is granted  
Administrative  Measures of Gansu Province on the Fund for Construction of Ethnic Trade 
Network and Technolog y Renova tion of Enterprises Designated for Production of Special 
Necessities for Ethnic  Minorities (Gan CaiJian [2014] No.264) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Enterprises designated to  produce and trade special necessities for ethnic minorities groups  
are supported with interest subsidies for loans or with rewards.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
5 million RMB  Not applicable  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2014-2015 G/SCM/N/315/CHN  
 
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  10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.95  Subsidy for early phase -out of yellow label vehicles  
1. Title of the subsidy programme  
 Subsidy for early phase -out of yellow label vehicles . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To prevent and control atmospheric pollution . 
4. Background and authority for the subsidy  
 The Anhui  Province . 
5. Legislation under which it is granted  
 Public Announcement  on 2016 Subsidy for Early Phase -out of Yellow Label Vehicles  in Anhui 
Province  (CaiJian [2016] No.1270) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Eligible owners of yellow -label vehicles are subsidized for early elimination of their ye llow-
label motor vehicles, which refer to those vehicles failing to meet certain emission criteria.  
8. Subsidy per unit, or in cases where this is not possible, the t otal amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
0 52.54  million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2017 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.96  Reward and support fund for prevention and control of atmospheric pollution  
1. Title of the subsidy programme  
 Reward and support fund for prevention and control of atmospheric pollution . 
2. Period covered by the notification  
 2015-2016 G/SCM/N/315/CHN  
 
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  3. Policy objective and/or purpose of the subsidy  
 To promote the prevention and control of atmospheric pollution . 
4. Background and authority for the subsidy  
 The Anhui  Province . 
5. Legislation under which it is granted  
Interim Administrative Measures of Anh ui Province on the Reward and Support Fund for 
Prevention and Control of Atmospheric Pollution . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Rewards are provided to projects to renovate s mall coal -fired boiler s and etc. 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
245 million RMB  227 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 December  2014-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.97  Fund for demand -side management of the electric power  
1. Title of the subsidy programme  
 Fund for demand -side management of the electric  power . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To improve power efficiency . 
4. Background and authority for the subsidy  
 The Anhui  Province . 
5. Legislation under which it is granted  
Interim Administrative Measures of Anhui Province on the Fund for Demand -side 
Management of the Electric Power (Caiqi  [2015] No.184) . G/SCM/N/315/CHN  
 
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  6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Demonstration , pilot and major projec ts of demand -side management  of power are 
supported by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
200 million RMB  404.7 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 November 2015-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.98  Fund rewarding scientific and technology innovation  
1. Title of the subsidy programme  
 Fund rewarding  scientific and technolog y innovation . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To encourage scientific and technolog y innovation . 
4. Background and authority for the subsidy  
 The Inner Mongolia Autonomous Region . 
5. Legislation under which it is granted  
Public Announcement  on Application  for the 2015 Fund Rewarding  Scientific and Technolog y 
Innovation  of Inner Mongolia Autonomous Region . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible scientific and technology projects are supported by the fund.  G/SCM/N/315/CHN  
 
- 162 - 
 
  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
23.95  million RMB  57.43  million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.99  Fund for ecological protection compensation mechanism  
1. Title of the subsidy programme  
 Fund for ecological protection compensation mechanism . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To further improve the ecologica l construction system of the Autonomous Region . 
4. Background and authority for the subsidy  
 The Inner Mongolia Autonomous Region . 
5. Legislation under which it is granted  
Policies  on Improv ing the Ecological Protection Compensation Mechanism (Nei ZhengBanFa 
[2016] No.183). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Key ecosystem service zones  and priority  zones for protection of ecological diversity and etc . 
are supported by the fund.  
8. Subsidy per unit, or  in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
3.51 billion RMB  3.45 billion RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-present  G/SCM/N/315/CHN  
 
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  10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.100   Special fund for poverty alleviation  
1. Title of the subsidy programme  
 Special f und for poverty alleviation . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To improve the production and living conditions of impoverished populations . 
4. Background and authority for the subsidy  
 The Heilongjiang  Province . 
5. Legislation under which it is granted  
 Policies  on Winning the Fight against Poverty of Heiliongjiang Province (Heifa [2016] No.1) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Poverty -stricken families and impoverished populations  are supported by the s pecial fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  6.1 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.101   Fund for training and re -employment of rural labor  
1. Title of the subsidy programme  
 Fund for training and re-employment of rural labo r. 
2. Period  covered by the notification  
 2015-2016 G/SCM/N/315/CHN  
 
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  3. Policy objective and/or purpose of the subsidy  
To improve the qualit y and capabilities of rural labor , accelerate the ir job transfer and 
increase the income of farmers . 
4. Background and authority for the subsidy  
 The Guangdong  Province . 
5. Legislation under which it is granted  
Administrative  Measures of Guangdong Province on the Fund for Training and Re-
employment of Labor (Yue CaiShe [2014] No.2128) . 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and  how the subsidy is provided  
Subsidies are provided by the fund for organization, mobilization, implementation and  
appraisal  of free vocational training activities for rural labor, for provision of employment 
services including recommendation and tracking for rural labor, and for participation of 
pover ty-stricken labor in training activities.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
370 million RMB  376 million RMB 
9. Duration of the subsidy and/or any other time -limits attached to it  
 2008-present  
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.102   Fund for energy -saving and recycling economy  
1. Title of the subsidy programme  
 Fund for energy -saving and recycling economy . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote energy conservation and emission reduction , and to develop recycling  economy . 
4. Backgro und and authority for the subsidy  
 Huizhou City of the Guangdong  Province.  G/SCM/N/315/CHN  
 
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  5. Legislation under which it is granted  
Administrative Measures  of Huizhou City on the Fund for Energy -saving and Recycling  
Economy (Hui ShiJingXin [2016] No.466). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Grants are provided to e ligible energy -saving and recycling  economy projects.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  Statistics not available  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-2019 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.103   Fund for science and technology projects  
1. Title of the subsidy programme  
 Fund for science and technology project s. 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To encourage scientific and technological innovation . 
4. Background and authority for the subsidy  
 Chaozhou City of the Guangdong  Province.  
5. Legislation under which it is granted  
Administrative Measures of Chaozhou City on the Fund for Science and Technology Project s 
(Chao Fu [2015]  No.32). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible enterprises  are supported by the fund.  G/SCM/N/315/CHN  
 
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  8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
5.52 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2020 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.104   Fund for construction of engineering technology research centers  
1. Title of the subsidy programme  
 Fund for construction of engineering technology research centers . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the  subsidy  
 To improve the capability and level of research and development . 
4. Background and authority for the subsidy  
 Chaozhou  City of the Guangdong  Province . 
5. Legislation under which it is granted  
Administrative Measures of Chaozhou City on the Constr uction of Engineering Technology 
Research Centers (Chao Ke [2015] No.57). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible e ngineering technology centers are supported by the fund.  
8. Subsidy per unit, o r in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
1.4 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2015-2020 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  G/SCM/N/315/CHN  
 
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  2.105   Fund for the development of intellectual property rights  
1. Title of the subsidy programme  
 Fund f or the development of intellectual property rights . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To encourage scientific and technolog y innovation . 
4. Background and authority for the subsidy  
 Chaozhou City of the Guangdong  Province . 
5. Legislation under which it is granted  
Implementation  Measures of Chaozhou City on the Programme  of Intellectual Property 
Rights Development (Chao Zhi [2015] No.18). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Rewards and grants are provided to eligible e nterpri ses with intellectual property rights and 
patented technologies . 
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
1.41 million RMB  
9. Duration of the subsidy and/or any  other time -limits attached to it  
 2015-2020 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.106   Fund for high and new technology enterprises  
1. Title of the subsidy programme  
 Fund for high and new technology en terprises . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To encourage scientific and technological innovation . G/SCM/N/315/CHN  
 
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  4. Background and authority for the subsidy  
 Chaozhou City of the Guangdong  Province . 
5. Legislation under which it is granted  
Three -Year Action Plan of Chaozhou City for Development  and Recognition of High and New 
Technology Enterprises (2016 -2018) (Chao FuBan [2016] No.18). 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
Enterprises recognized for the first time as high and new technology enterprise  are granted 
one-off reward  of RMB 80,000 . Enterprises re-recognized are granted RMB 40,000 . 
8. Subsidy per unit, or in cases where this is not possible,  the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
Not applicable  1.48 million RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2016-2019 
10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
2.107   Fund for the development of SMEs  
1. Title of the subsidy programme  
 Fund for the development of SMEs . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To promote the development of SMEs.  
4. Background and authority for the subsidy  
 Shenzhen City of the Guangdong Province.  
5. Legislation under which it is granted  
Interim Administrative Measures of Shenzhen City on the Fund for Development of Private 
Enterprises and SMEs  (ShenCaiKe [2012] No.177). 
6. Form of the subsidy  
 Financial appropriations . G/SCM/N/315/CHN  
 
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  7. To whom and how the subsidy is provided  
Eligible micro, small and medium -sized enterprises are provided grants or subsidies for 
guarantee cost.  
8. Subsidy per unit, or in case s where this is not possible, the total amount or the annual 
amount  budgeted for that subsidy  
2015  2016 
512 thousand RMB  687 thousand RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2012-present  
10. Statistical data permitting  an assessment of the trade effects of a subsidy  
 Not available.  
2.108   Fund for poverty alleviation  
1. Title of the subsidy programme  
 Fund for poverty  alleviation . 
2. Period covered by the notification  
 2015-2016 
3. Policy objective and/or purpose of the subsidy  
 To improve the production and living conditions of impoverished populations . 
4. Background and authority for the subsidy  
 The Qinghai  Province . 
5. Legislation under which it is granted  
 CaiNong [2011] No.412. 
6. Form of the subsidy  
 Financial appropriations . 
7. To whom and how the subsidy is provided  
 Eligible counties and villages for poverty alleviation are supported by the fund.  
8. Subsidy per unit, or in cases where this is not possible, the total amount or the annual 
amount  budgeted for th at subsidy  
2015  2016 
3.21 billion RMB  3.92 billion RMB  
9. Duration of the subsidy and/or any other time -limits attached to it  
 2011- present  G/SCM/N/315/CHN  
 
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  10. Statistical data permitting an assessment of the trade effects of a subsidy  
 Not available.  
 
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