G/SCM/N/267/CAN  
 
5 March 2014  
(14-1314)  Page: 1/46  
Committee on Subsidies 
and Countervailing Measures Original: English  
 
  SEMI-ANNUAL REPORT UNDER 
ARTICLE 25.11 OF THE AGREEMENT 
CANADA  
Reproduced herewith is the semi-annual report  for the period 1 July-31 December 2013 
from Canada . 
 
 
_______________ 
   
  G/SCM/N/267/CAN  
 
- 2 - Reporting Member: CANADA1 
SEMI-ANNUAL REPORT OF COUN TERVAILING DUTY ACTIONS2 
FOR THE PERIOD 1 JULY-31 DECEMBER 2013 
Original Investigations 
Country 
or 
customs 
territory Product  Initiation Provisional 
measures and 
preliminary 
determinations Final measures  No final 
measures / 
termination Other  Trade data  
(from published report(s)) 
 Countervailed 
Programme(s) 
Definitive 
duty Price 
undertaking 
 Description;  HS 6-
digit category 
covering 
investigated 
product3; ID 
number; 
(*) if investigation of 
>1 country  Date; 
period of 
investigation  
(S-subsidization; 
I-injury) Date of measures; 
range of individual 
amounts of 
subsidy; "other" 
rates; [range of 
applied rates if 
different, reason]  Date of duties; 
range of 
individual 
amounts of 
subsidy; 
"other" rates; 
[range of 
applied rates if 
different, 
reason]  Date of 
application; 
range of 
individual 
amounts of 
subsidy 
or minimum 
prices  Date, 
Reason Date, 
explanation Import volume 
or value (units 
/ currency); 
product 
coverage, 
period, if 
different from 
cols. 2 / 3 
(Note 1) Import 
volume as % 
of apparent 
domestic 
consumption 
or as % of 
total imports 
(Note 2) Name(s) of the 
subsidy 
programme(s) 
countervailed 
1 2 3 4  5 6 7 8  9 10 11 
China Certain galvanized 
steel wire 
HS 7217.20, 7217.90, 7229.90 CV/133/CN 21.01.13 
S: 01.01.11 – 
31.12.12 
I : 01.01.10 – 
31.12.12
4 22.04.13  
0.0-15.0% 
"All others" rate: 
15.0% of the 
export price of the 
goods 
   20.08.13 
No 
injury/threat 
of injury  CF 28.3% of 
total imports See Appendix 1 
Certain unitized wall 
modules HS 7610.10, 7610.90, 7008.00, 
7308.30 
CV/135/CN  04.03.13 
S: 01.01.11 – 
31.12.12 
I : 01.01.10 – 
31.12.12
5 15.07.13  
3.1-4.6% 
"All others" rate: 
34.3% of the 
export price of the 
goods 12.11.13  
3.8-5.3% 
"All others" 
rate: 41.6% of 
the export 
price of the 
goods   17.05.13  
Extension of 
investigation CF 96% of total 
imports See Appendix 2 
 
 
                                               
1 Website address where published report s on investigations are available: . http://www.cbsa-asfc.gc.ca/sima-lmsi/menu-eng.html  or 
http://www.citt.gc.ca/dumping/index_e.asp  
2 All terms and column headings used in this format ha ve the meanings assigned to them in the instructions. 
3 For reference purposes only.  
4 The injury period of investigation also covered two interim periods: 01.01.12 – 31.03.12 and 01.01.13 – 31.03.13. 
5 The injury period of investigation also covered two interim periods: 01.01.12 – 30.06.12 and 01.01.13 – 30.06.13.  
  G/SCM/N/267/CAN  
 
- 3 -  
1 2  3 4  5 6 7 8  9 10 11 
China 
(Cont'd) Certain silicon metal  
HS 2804.69 
CV/136/CN 
 22.04.13 
S: 01.01.12 – 
31.12.12 
I: 01.01.10 – 
31.12.126 22.07.13  
 
"All others" rate: 
25% of the 
export price of 
the goods 19.11.13  
1460.5 
RMB/tonne–
1945.0 
RMB/tonne 
"All others" 
rate: 1945.0 
RMB/tonne    CF 71.5% of total 
imports See 
Appendix 3 
Certain copper tube  
HS 7411.10 
CV/137/CN 22.05.13 
S: 01.01.12 – 
30.04.13 
I: 01.01.10 – 
31.12.127 20.08.13  
2.6-2.9% 
"All others" rate: 
14.5% of the 
export price of 
the goods 
 18.12.13  
0.19-0.65% 
"All others" 
rate: 31.3% of 
the export 
price of the 
goods    CF 21.0% of total 
imports See 
Appendix 4 
 
   
 
  
                                               
6 The injury period of investigation also covered two interim periods: 01.01.12 – 30.06.12 and 01.01.13 – 30.06.13. 
7 The injury period of investigation also covered two interim periods: 01.01.12 – 30.06.12 and 01.01.13 – 30.06.13. 
  
  G/SCM/N/267/CAN  
 
- 4 - Reviews / Other subsequent proceedings 
Country 
or 
customs 
territory Product  Initiation Provisional 
measures and 
preliminary 
determinations Final measures  No final 
measures / 
termination Other  Trade data  
(from published report(s) Countervailed 
programme(s)  
Definitive 
duty Price 
undertaking 
 Description;  
HS 6-digit 
category covering 
investigated 
product;  ID 
number; 
(*) if investigation 
of >1 country  Date, Type of Review 
or Procedure (code), 
Period Covered Effective date; 
range of 
individual 
amounts of 
subsidy; "other" 
rates; [range of 
applied rates if 
different, 
reason] Effective date, 
range of 
individual 
amounts of 
subsidy; 
"other" rates; 
[range of 
applied rates if 
different, 
reason]  Effective date; 
range of 
individual 
amounts of 
subsidy 
or minimum 
prices; or 
other outcome 
(code) Date 
Reason Date,  
explanation  Import volume 
or value (units 
/currency); 
product 
coverage, 
period, if 
different from 
cols. 2 / 3 Import 
volume as 
% of 
apparent 
domestic 
consumptio
n or as % of 
total 
imports Name(s) of the 
subsidy 
programme(s) 
countervailed 
1 2 3 4  5 6 7 8  9 10 11 
China Certain steel 
fasteners HS 7318.11, 
7318.12, 7318.14, 
7318.15 CV/103/CN 21.10.13 
(ADR) 
     N/A N/A See Appendix 5 
Certain stainless steel sinks 
HS 7324.10 
CV/129/CN 02.12.13 
(ADR)      N/A N/A See Appendix 6 
Certain carbon steel welded pipe HS 7306.30 
CV/123/CN 05.12.12 
(SNR) 
S: 01.01.10 – 
31.12.12 
I: 01.01.10 – 
31.03.13  19.08.13     768 metric 
tonnes N/A See Appendix 7 
Certain 
thermoelectric coolers and 
warmers 
HS ex-8418.50, 8418.61, ex-8418.69, 
ex-8418.99 
CV/121/CN 27.03.13 
(SNR) 
S: 01.01.10 – 
31.03.13 
I: 01.01.10 – 
30.06.13  09.12.13     199 318 units  39.6% of 
total 
Canadian 
market See Appendix 8 
Certain aluminum 
extrusions HS 7604.10, 
7604.21, 7604.29, 
7608.10, 7608.20, 7610.10, 7610.90 CV/124/CN  05.06.13 
(SNR) 
S: 01.01.10 – 
31.03.13      44,463,813 kg  N/A See Appendix 9 
 
   
  
  G/SCM/N/267/CAN  
 
- 5 - 1 2 3 4  5 6 7 8  9 10 11 
China 
(Cont'd) Certain stainless 
steel sinks HS 7324.10; CV/129/CN Domestic Judicial 
Review 
(Note 3)     Appeal filed:  
24.02.128    
Certain silicon 
metal 
HS 2804.69; CV/136/CN Domestic Judicial 
Review 
(Note 3)     Appeal filed:  
20.11.139    
 
   
                                               
8 Franke Kindred Canada Ltd. v. Jiangm en New Star Enterp rise Ltd. et al. , Federal Court file no. T-429-12. 
9 Rio Tinto Alcan Inc., et al v. Queb ec Silicon Ltd. Pa rtnership, et al , Federal Court of Appeal file no. A-383-13.   
  G/SCM/N/267/CAN  
 
- 6 - CODES AND NOTATIONS  
 
CF – Information not provided for reasons of confidentiality 
n/a – not available LDR – Lesser duty ADR – administrative review (see below) 
SNR – sunset review 
EXP – Measure expired without review P – Publication date C – Date of commencement of duty collection 
 
Provisional Measures  (Column 4): Provisional measures apply from the date of a preliminary determination of subsidizing to the date on which the 
Canadian International Trade Tribunal makes its finding regarding injury caused to the Canadian industry (maximum 120 days from  the notice of the 
preliminary determination). 
 
Definitive Duties  (Column 5): Either the date of a positive injury finding, in the case of an investigation, or the date of the conclusion of a review of injury; 
or the date of the conclusion of a review of the amount of subsidy in cases where there is an existing Canadian International T rade Tribunal finding of injury. 
The amount of the subsidy is normally expressed as an amount per unit. 
 
No injury (Column 7): The Canadian International Trade Tribunal makes its finding regarding injury caused to the Canadian industry after the President of 
the Canada Border Services Agency renders his final determinatio n of subsidization (maximum 120 days from the notice of the pre liminary determination). 
If the Canadian International Trade Tribunal finds that the subs idized goods did not cause injury, definitive duties are not im posed and provisional duties are 
refunded. 
Rescinded (Column 7, reviews/other proceedings): The Canadian Internationa l Trade Tribunal generally conducts the expiry review (sunset r eview) before 
the expiry of the finding or order imposing duties. If the Tribun al finds that the injury caused by the subsidizing of the good s is not likely to resume or 
continue, they will rescind the original finding or order, usuall y on the date of that the order or finding would have expired.  
 Interim Review : An interim review is a review that is initiated where there is a reasonable indication that sufficient new facts have arisen or that there has 
been a sufficient change in the circumstances that led to the me asure, or where there are sufficient facts that, although in ex istence, were not put into 
evidence during the previous review or investigation and were no t discoverable by the exercise of reasonable diligence at that time. 
The symbol SNR refers to a sunset review of an exis ting countervailing measure to determine whether the measure should be continued. 
 
The symbol ADR refers to an administrative review of the amount of subsidy of an existing countervailing measure. These proceedings are not r eviews of 
whether to extend or rescind measures in force; they are used to  update amounts of subsidy. The completion date of the review i s shown in column 5. If 
this column is empty, the ADR has not been completed during the reporting period.  
Note 1 - Unless otherwise indicated, the volume of imports reported in column 9 is for the period of investigation for the subsidy inves tigation.  
Note 2 - Unless otherwise indicated, the import volume in column 10 is reported as the percentage ratio of subsidized imports to total i mports for the 
period of investigation for the subsidy investigation. 
 Note 3 - Under Canadian legislation, questions of law can be referred to the Federal Court and the Federal Court of Appeal for domestic judicial review. 
 G/SCM/N/267/CAN 
 
- 7 - 
 
  ANNEXES 
DEFINITIVE COUNTERVAILING MEASURES IN FORCE 
AS OF 31 DECEMBER 2013 (Note 4) 
Country/ 
Customs 
Territory Product,  
investigation ID 
number Measure(s) Date of original 
imposition; 
publication 
reference Date(s) of extension; 
publication 
reference(s) 
China Steel fasteners 
CV/103/CN Duties 07.01.05 
C.Gaz.2005.I.139.04 06.01.10 
C.Gaz.2010.I.144.03 
Certain copper pipe 
fittings 
CV/118/CN Duties 19.02.07  
C.Gaz.2007.I.141.09 17.02.12 
C.Gaz.2012.I.146.24 
Certain seamless steel 
casing 
CV/122/CN Duties 10.03.08  
C.Gaz.2008.I.142.12 11.03.13 
C.Gaz.2013.I.147.30 
Certain carbon steel 
welded pipe 
CV/123/CN Duties 20.08.08  
C.Gaz.2008.I.142.35 19.08.13 
C.Gaz.2013.I.147.40 
Certain thermoelectric 
coolers and warmers 
CV/121/CN Duties 11.12.08  
C.Gaz.2008.I.142.51 09.12.13 
C.Gaz.2013.I.147.51 
Certain aluminum 
extrusions 
CV/124/CN Duties 17.03.09  
C.Gaz.2009.I.143.13  
Certain oil country tubular 
goods 
CV/125/CN Duties 23.03.10 
C.Gaz.2010.I.144.14  
Certain steel grating 
CV/126/CN Duties 19.04.11 
C.Gaz.2011.I.145.19  
Certain pup joints 
CV/127/CN Duties 10.04.12 
C.Gaz.2012.I.146.16  
Certain stainless steel 
sinks 
CV/129/CN Duties 24.05.12 
C.Gaz.2012.I.146.22  
Certain steel piling pipe 
CV/130/CN Duties 30.11.12 
C.Gaz.2012.I.146.49  
Certain unitized wall 
modules 
CV/135/CN Duties 12.11.13 
C.Gaz.2013.I.147.47  
Certain silicon metal 
CV/136/CN Duties 19.11.13 
C.Gaz.2013.I.147.48  
Certain copper tube 
CV/137/CN Duties 18.12.13 
C.Gaz.2014.I.148.01  
European 
Union Refined sugar 
CV/87/EU Duties 06.11.95 03.11.00 
C.Gaz.2000.I.134.47; 
02.11.05 
C.Gaz.2005.I.139.46 
01.11.2010 
C.Gaz.2010.I.144.471 
                                               
1 The finding against the European Union was origina lly rescinded but this decision was reversed on 
appeal and duties were reinstated in accordance with the Tribunal’s decision of 28 September 2012. G/SCM/N/267/CAN 
 
- 8 - 
 
  Country/ 
Customs 
Territory Product,  
investigation ID 
number Measure(s) Date of original 
imposition; 
publication 
reference Date(s) of extension; 
publication 
reference(s) 
India Hot-rolled steel sheet 
(previously Hot-rolled 
carbon steel sheet) 
CV/94/IN Duties 17.08.01 
C.Gaz.2001.I.135.34 16.08.06 
C.Gaz.2006.I.140.34; 
15.08.11 
C.Gaz.2011.I.145.35 
Certain carbon steel 
welded pipe 
CV/132/IN (*) Duties 11.12.12 
C.Gaz.2012.I.146.51  
 
Note 4 -  The Canada Gazette is available electronically since 1998. 
 
 
TERMINATION OF MEASURES DURING THE PERIOD 
1 JULY THROUGH 31 DECEMBER 2013 
Country/Customs 
Territory Product,  
investigation ID 
number Date of termination Reason for termination  
n/a n/a n/a n/a 
 
 
REFUND REQUESTS DURING THE PERIOD 
1 JULY THROUGH 31 DECEMBER 2013 (Note 5) 
Country/ 
Customs 
Territory Product, Investigation 
ID number Original effective 
date; date of most 
recent extension Number of 
refund 
requests 
received Number of refund 
reviews 
commenced, 
completed 
China Steel fasteners 
CV/103 07.01.05; 
06.01.10 66 (commenced) 117 
(completed) 95 
Copper pipe fittings CV/108 12.02.07; 
17.02.12 1 (commenced) 2 
(completed) 5 
Thermoelectric coolers and warmers CV/121 11.12.08; 
09.12.13 17 (commenced) 4 
(completed) 13 
Certain seamless steel casing CV/122 10.03.08 0 (commenced) 0 
(completed) 2 
Aluminum extrusions CV/124 17.03.09 30 (commenced) 26 
(completed) 63 
Certain steel grating CV/126 19.04.11 3 (commenced) 4 
(completed) 0 
Certain stainless steel sinks CV/129 24.05.12 35 (commenced) 42 
(completed) 55 
 
Note 5 In Canada, domestic legislation allows importers to request refunds of anti-dumping and 
countervailing duties through a process called re-determinations. Requests for re-determinations of countervailing duties can be made on two grounds: 
 
- The amount of subsidy on the goods; 
- Whether the imported goods are goods of the same description as goods to which the 
order or finding applies (note: when an order or finding imposes both anti-dumping and 
countervailing duties, a refund request made on this ground will appear on both reports).  
In Canada, requests for re-determinations follow a two-level appeal system under which the re-
determination at the first level can further be appealed at the second level. G/SCM/N/267/CAN 
 
- 9 - 
 
  Consequently, the table records the number of requests made under both levels of re-
determination, for any of the two grounds listed pr eviously with respect to imported goods subject 
to countervailing measures.  
 Note that in the context of the Canadian system  for processing refund requests, the following 
descriptions apply for the table headings: 
 
- "Number of refund requests received": the num ber of requests received during the period 
covered by the report. 
 
- "Number of refund reviews commenced": includ es the number of requests received during 
the period covered by the report and the number of requests received in a preceding 
period that were not completed within the period covered by the report. Under the 
Canadian system once a request is received, a decision under both levels of appeal must be rendered within one year.  
 
- "Number of refund reviews completed": th e number of requests that were completed 
during the period covered by the report.  
 
Further, under the Canadian duty refund system, a request can cover multiple entries. It may thus 
be possible for one request to represent a series of entries rather than an individual entry.  
 
APPEALS ON REFUND REQUES TS DURING THE PERIOD  
1 JULY THROUGH 31 DECEMBER 2013 (Note 6) 
Country/Customs 
Territory Product, 
Investigation ID number Date of filing of 
appeal Date of appeal 
decision 
China Certain thermoelectric coolers 
and warmers CV/121/CN 10.09.12  
Certain carbon steel welded pipe 
CV/123/CN 27.11.12 25.09.132 
Certain aluminum extrusions 
CV/124/CN 03.06.133  
 
Note 6 In Canada, decisions taken by the investigating authority pursuant to refund requests (as 
reported in the table titled "Refund Requests") may be further appealed by the importer to an 
independent administrative tribunal on questions of fact and law. The appeals that were open or 
decided upon during the period covered by the report are identified above.  
 
 
  
                                               
2 Appeal allowed. 
3 Appellant withdrew its appeal. G/SCM/N/267/CAN 
 
- 10 - 
 
  APPENDIX 1 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CERT AIN GALVANIZED STEEL WIRE FROM THE 
PEOPLE'S REPUBLIC OF CHINA 
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (SEZs) (excluding Shanghai Pudong Area) 
 Program 2: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and in the Economic and Technological Development Zones 
 
Program 3: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  Program 4: Preferential Tax Policies in the Western Regions 
 
Program 5: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
Program 6: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas 
 Program 7: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other Designated Areas 
 
Program 8: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and Equipment in SEZs and other Designated Areas  
Program 9: Income Tax Refunds where Profits are Re-invested in SEZs and other Designated Areas 
 Program 10: Preferential Costs of Services and/or  Goods Provided by Government or State-owned 
Enterprises (SOEs) in SEZs and Other Designated Areas 
 
Program 11: VAT Exemptions for the Central Region  Program 12: Income Tax Refund for Enterprises Located in Tianjin Jinnan Economic Development 
Area  
 Program 14: Export Seller’s Credit for High- and New-Technology Products by China EMIX Bank  
Program 16: Government Export Subsidy and Product Innovation Subsidy 
 Program 17: Export Assistance Grant  
Program 18: Research & Development (R&D) Assistance Grant 
 Program 19: Innovative Experimental Enterprise Grant  
Program 20: Superstar Enterprise Grant 
 Program 21: Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of China" or "Famous Brands of China" 
 
Program 22: Export Brand Development Fund  Program 23: Provincial Scientific Development Plan Fund  
Program 24: Technical Renovation Loan Interest Discount Fund 
 Program 25: Venture Investment Fund of Hi-Tech Industry  
Program 26: National Innovation Fund for Technology Based Firms 
 G/SCM/N/267/CAN 
 
- 11 - 
 
  Program 27: Guangdong - Hong Kong Te chnology Cooperation Funding Scheme 
 Program 28: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment  
Program 29: Innovative Small and Medium-Sized Enterprise Grants 
 Program 30: Product Quality Grant  
Program 31: 2009 Energy-saving Fund 
 Program 32: Energy-Saving Technique Special Fund  
Program 33: Grants to Privately-Owned Export Enterprises 
 Program 34: Grants for Export Activities  
Program 35: Grants for International Certification 
 Program 36: Emission Reduction and Energy-saving Award  
Program 37: Grant for Market Promotion and Trade Development 
 Program 38: Refund of Land Transfer Fee  
Program 39: Grant - Assistance for Exhibition Booth Fees 
 Program 40: Grant - Patent Application Assistance  
Program 41: Grant - State Service Industry Development Fund 
 Program 42: Grant - Ecological Garden Enterprise Reward  
Program 43: Grant - Municipal Construction Reward 
 Program 44: Grant - Cleaning-production Qualified Enterprise Reward  
Program 45: Grant - Provisional Industry Promotion Special Fund 
 Program 47: Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 48: Grant - Provincial Foreign Economy and Trade Development Special Fund 
 Program 49: Grant - Subsidy from Water Saving Office  
Program 50: Grant - Insurance Expense Compensation 
 Program 51: Grant - Industrial Science and Technology Breakthrough Special Fund  
Program 52: Grant - Special Supporting Fund for Commercialization of Technological Innovation 
and Research Findings  Program 53: Grant - Policy on Value-added Tax for Recyclable Resources 
 
Program 54: Grant - Large Taxpayer Award  Program 55: Grant - Resources Conservation and Environment Protection Grant 
 
Program 57: Enterprise Technology Centers  Program 58: Allowance to Pay Loan Interest 
 G/SCM/N/267/CAN 
 
- 12 - 
 
  Program 59: Supporting fund for non-refundable export tax loss 
 Program 60: International market fund for export companies  Program 61: International market fund for small and medium sized export companies 
 
Program 62: Business Development Overseas Support Fund  Program 63: Refund from Government for Participating in Trade Fair 
 
Program 64: Grant - Special Fund for Fostering Stable Growth of Foreign Trade  Program 65: The State Key Technology Renovation Projects 
 
Program 66: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local Governments  
Program 67: Financial Special Fund for Supporting High and New Technology Industry 
Development Project   Program 68: Subsidy for Promoting Energy-saving Buildings 
 
Program 71: Subsidy for the Technology Development   Program 72: Awards for the Contributions to Local Economy and Industry Development 
 
Program 74: Grants, Loans, and Other Incentives for Development of Famous Brands, China Top World Brands or other well-known Brands  
Program 76: Guangdong Supporting Fund  
 Program 77: Zhabei District "Save En ergy Reduce Emission Team" Award 
 
Program 78: State Special Fund for Promoting Key Industries and Innovation Technologies 
 Program 79: Fund for SME (small and medium size enterprises) Bank-Enterprise Cooperation Projects by Guangdong Governments 
 
Program 80: Special Fund for Significant Science and Technology by Guangdong Governments  Program 81: Loan From Local Finance Bureau 
 
Program 82: Provincial Fund for Fiscal and Technological Innovation by Guangdong Governments  Program 83: Provincial Loan Discount Special Fund for SMEs by Guangdong Governments  
 
Program 84: "Large and Excellent" Enterprises Grant   Program 85: Advanced Science/ Technology Enterprise Grant 
 
Program 86: Award for Excellent Enterprise   Program 87: Export Award 
 
Program 89: Foreign Trade Promotion Award  Program 90: Financial Assistance for an Overseas Market Survey 
 
Program 91: International Market Development (Tianjin Treasure Bureau & Beijing Municipal Commission of Commerce)  G/SCM/N/267/CAN 
 
- 13 - 
 
  Program 93: Special Supporting Fund for Key Projects of "500 Strong Enterprises in Contemporary 
Industries" by Guangdong Governments  Program 94: Fund for Supporting Strategic Emerging Industries by Guangdong Governments  
Program 95: Medium Size and Small Size Enterprises Development Special Fund 
 Program 96: Medium Size and Small Size Trading Enterprises Development Special Fund  
Program 97: Special Fund for Export Credit Insurance by Guangdong Governments 
 Program 101: Supporting Fund for Becoming Publicly Listed Company  
Program 103: Supporting Fund for the "Working Capital" Loan Interest 
 Program 113: Award by Shanghai Songjiang Economic Committee  
Program 115: Supporting Fund for the Development from Guangzhou Local Governments 
 Program 116: Fund for Optimizing Import and Export Structure of Mechanical Electronics and High and New Technology Products 
 
Program 117: Special Fund for Pollution Control of Three Rivers, Three Lakes, and the Songhua River   
Program 118: Repaying Foreign Currency Loan by Returned VAT 
 Program 119: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period Not Less Than 10 Years 
 
Program 120: Tax Preference Available to Companies that Operate at a Small Profit.  Program 121: Preferential Tax Policies for Foreign Invested Export Enterprises 
 
Program 122: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge Intensive  
Program 123: Preferential Tax Policies for the Research and Development of FIEs 
 Program 124: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments or Places in China and are Engaged in Production or Business Operations Purchasing Domestically 
Produced Equipment 
 Program 125: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced Equipment for Technology Upgrading Purpose 
 
Program 126: Income Tax Refund for Re-inves tment of FIE Profits by Foreign Investors 
 Program 127: VAT and Income Tax Exemption/Redu ction for Enterprises Adopting Debt-to-Equity 
Swaps 
 Program 128: Corporate Income Tax Reduct ion for New High-Technology Enterprises 
 
Program 129: Income Tax Credits on Purchases of Domestically Produced Equipment 
 Program 130: Preferential Tax Programs for Encouraged Industries or Projects  
Program 131: Exemption from City Maintenance and Construction Taxes and Education Fee 
Surcharges for FIEs   Program 132: Preferential Tax Program for FIEs Recognized as HNTEs (High and New Technology 
Enterprises) G/SCM/N/267/CAN 
 
- 14 - 
 
   
Program 133: Tax Offset for R&D Expenses in Guangdong Province 
 Program 134: Accelerated Depreciation on Fixed Assets  
Program 136: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment 
 Program 137: Relief from Duties and Taxes on Im ported Material and Other Manufacturing Inputs 
 
Program 138: Reduction in Land Use Fees, La nd Rental Rates and Land Purchase Prices 
 Program 139: Deed Tax Exemptions for Land Transferred through Merger or Restructuring 
 
Program 140: Raw Materials Provided by the Go vernment at Less than Fair Market Value 
 Program 141: Utilities Provided by the Government at Less than Fair Market Value  
Program 142: Acquisition of Government Assets at Less than Fair Market Value 
 Program 143: Debt to Equity Swaps  
Program 144: Exemptions for SOEs from  Distributing Dividends to the State 
 Program 145: Government of Sh ijiazhuang City Export Award 
 
Program 146: Provincial Government - Equipment Grant 
 Program 147: Municipal Government – Preferential Tax Program  
Program 148: Municipal Government - Export Grant 
 Program 149: Municipal Government - Exhibition Grant  
Program 150: Municipal Government – Insurance Fee Grant 
 Program 151: Small and Medium-sized Enterprise Support Funds  
Program 152: Modern Service Grant 
 Program 153: Business Bureau 2012 Market Monitoring System of Subsidies G/SCM/N/267/CAN 
 
- 15 - 
 
  APPENDIX 2 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CE RTAIN UNITIZED WALL MODULES FROM THE 
PEOPLE'S REPUBLIC OF CHINA  
 
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (SEZs) (excluding Shanghai Pudong Area)  
Program 2: Preferential Tax Policies for FIEs  Established in the Coastal Economic Open 
 Areas and in the Economic and Technological Development Zones  
Program 3: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai 
 Program 4: Preferential Tax Policies in the Western Regions 
 
Program 5: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated Areas 
 
Program 6: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  Program 7: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
 Program 8: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and Equipment in 
SEZs and other Designated Areas in Guangdong 
 Program 9: Income Tax Refunds where Profits are Re -invested in SEZs and other Designated Areas  
 
Program 10: Preferential Tax Program for FIEs Recognized as HNTEs (High and New Technology Enterprises)   
Program 11: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  
Program 12: Services or Goods provided by Governme nt or public bodies at the preferential prices 
to enterprises located in SEZs and other designated areas  
Program 13: VAT Exemptions for the Central Region 
 Program 14: Tax over-refunds or over-exemptions fo r the water, electricity and gas consumed in 
the Export Processing Zone 
 
Program 15: Custom Duty Exemption and VAT Exem ption for machinery, equipment, construction 
materials imported into the Export Processing Zone for the construction of production facilities 
(such as factory and warehouse) in the Zone  
 Program 16: Custom Duty Exemption and VAT Exemption for machinery, equipment, moulds/dies 
and the corresponding repairing parts imported into the Export Processing Zone and used for the 
production by Enterprises in the Zone   Program 17: Custom Duty over-refund or over-exe mption and VAT over-ref und or over-exemption 
for raw materials, parts, packaging materials and consumable materials imported into the Export 
Processing Zone and used for the production of exported goods in the Zone   
Program 18: Export Duty Refund or Exemption fo r the exported goods produced in the Export 
Processing Zone and exported from the Zone   G/SCM/N/267/CAN 
 
- 16 - 
 
  Program 19: VAT Refunds or Exemptions for the Domestically Purchased Machinery, Equipment 
and Construction Materials Used for the Production of Exported Goods and the Construction of Production Facilities in the Export Processing Zone   
Program 20: Interest Assistance provided by Shenyang Economic & Technological Development 
Area administration through the Enterprise Development Fund  
Program 21: Freight Assistance provided by Sh enyang Economic & Technological Development 
Area administration for the exported products  Program 22: Financial assistance provided by Shenyang Economic & Technological Development 
Area administration for the construction or the rental of manufacturing premises 
 Program 23: Special Industry Supporting Fund provid ed by Shenyang Tiexi District Government to 
the High Technology Enterprises located in Shenyang Tiexi modern Construction industry Area  
 Program 24: Supporting Fund provided by Shenyang Economic & Technological Development  
 
Area administration to the enterprises to encourage the acquisition of foreign Science & Technology type enterprises and the employment  of foreign Science & Technology development 
experts  
 
Program 25: Exemptions of administration fees by Zengcheng Municipal Government for Private (Min Ying) Enterprises located in the industrial parks approved by municipal level Governments or 
above  
 Program 26: Exemption of service fees and ad ministrative fees by Shenyang Economic & 
Technological Development Area administration 
 Program 27: Loans and Interest Subsidies Provided Under the Northeast Revitalization Program  
Program 28: Export Seller’s Credit for High- and New-Technology Products by China EXIM Bank 
 Program 29: Preferential Loan for the National/Provincial key Science & Technology 
Industrialization Projects, High Technology Industrialization Projects, Science & Technology 
Achievements Commercialization Projects, Mode rn Equipment Manufacturing Industry and key 
Information Technology Industrialization Projects by Liaoning Governments 
 
Program 30: Innovation Fund for Medium and Small Business   Program 31: Special fund for developing trade through science and technology of Guangdong 
Province 
 Program 32: Special Funds for Foreign Economic and Technical Cooperation 
 
Program 33: Innovative Experimental Enterprise Grant   
Program 34: Superstar Enterprise Grant 
 Program 35: Awards to Enterprises whose Products Qualify for "Well-Known Trademarks of China" or "Famous Brands of China" 
 
Program 36: Export Brand Development Fund  
Program 37: Provincial Scientific Development Plan Fund  
 Program 38: Technical Renovation Loan Interest Discount Fund 
 
Program 39: National Innovation Fund for Technology Based Firms  Program 40: Guangdong - Hong Kong Technology Cooperation Funding Scheme 
 G/SCM/N/267/CAN 
 
- 17 - 
 
  Program 41: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment  Program 42: Innovative Small and Medium-Sized Enterprise Grants 
 
Program 43: Product Quality Grant  
Program 44: 2009 Energy-Saving Fund 
 Program 45: Grants for Export Activities  
Program 46: Grants for International Certification 
 Program 47: Emission Reduct ion and Energy-Saving Award 
 
Program 48: Grant - Patent Application Assistance  
Program 49: Grant - State Service Industry Development Fund 
 Program 50: Grant - Provisional Industry Promotion Special Fund  
Program 51: Grant - Jiangsu Province Finance Supporting Fund 
 Program 52: Grant - Water Pollution Control Special Fund for Taihu Lake 
 
Program 53: Grant - Provincial Foreign Economy and Trade Development Special Fund  
Program 54: Grant - Special Supporting Fund for Commercialization of Technological Innovation 
and Research Findings  Program 55: Grant - Resources Conservation and Environment Protection Grant 
 
Program 56: Environment Protection Award (Jiangsu)  
Program 57: Enterprise Technology Centers 
 Program 58: International Market Fund for Small and Medium Sized Export Companies 
 
Program 59: Business Development Overseas Support Fund  Program 60: Refund from Government  for Participating in Trade Fair 
 
Program 61: Grant - Special Fund for Fostering Stable Growth of Foreign Trade  
Program 62: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local 
Governments  
Program 63: Financial Special Fund for Supporting High and New Technology Industry 
Development Project   Program 64: Subsidy for Promoting Energy-Saving Buildings 
 
Program 65: Special Fund for the Key Projects in the Cultural Innovation Industry by ShunyiDistrict Local Government 
 
Program 66: Special Fund for the Technology Innovation by Niu Lan Shan Township Local Government 
 
Program 67: Subsidy for the Technology Development   Program 68: Awards for the Contributions to Local Economy and Industry Development 
 G/SCM/N/267/CAN 
 
- 18 - 
 
  Program 69: Beijing Industrial Development Fund  
 Program 70: Grants, Loans, and Other Incentives for Development of Famous Brands, China Top World Brands or other well-known Brands 
 
Program 71: Shunde Famous Brands   
Program 72: Guangdong Supporting Fund  
 Program 73: "Five Points, One Line" Program of Liaoning Province  
Program 74: State Special Fund for Promoting Key Industries and Innovation Technologies 
 Program 75: Fund for SME (small and medium size enterprises) Bank-Enterprise Cooperation 
Projects by Guangdong Governments 
 Program 76: Special Fund for Significant Science and Technology by Guangdong Governments  
 
Program 77: Fund for Economic, Scientific and Technology Development by the Government of Foshan City  
Program 78: Provincial Fund for Fiscal and Technological Innovation by Guangdong Governments 
 Program 79: Provincial Loan Discount Special Fund for SMEs by Guangdong Governments  
 
Program 80: "Large and Excellent" Enterprises Grant   
Program 81: Advanced Science/Technology Enterprise Grant 
 Program 82: Award for Excellent Enterprise  
Program 83: Foshan City Government Technology Renovation and Technology Innovation Special 
Fund Grants   
Program 84: Nanhai District Grants to State and Provincial Enterprise Technology Centers and 
Engineering Technology R&D Centers  
Program 85: Supporting Fund for the Projects Used to Resolve the Important Technological Issues 
for Enterprises’ Production and R&D by Liaoning Governments  Program 86: Technology Innovation Fund for Science & Technology Type SMEs by Liaoning 
Governments 
 Program 87: Supporting Fund for the Application Technology Research in the Overseas R&D 
Institution/Branch by Liaoning Governments 
 Program 88: Special Supporting Fund and Special Loan Assistance by Chinese Ministry of Science 
& Technology for revitalizing the Northeast old industrial base 
 Program 89: Special Supporting Fund for Key Projects of "500 Strong Enterprises in Contemporary Industries" by Guangdong Governments 
 
Program 90: Fund for Supporting Strategic Emerging Industries by Guangdong Governments  
Program 91: Medium Size and Small Size Enterprises Development Special Fund 
 Program 92: Medium Size and Small Size Trading Enterprises Development Special Fund 
 
Program 93: Special Fund for Export Credit Insurance by Guangdong Governments  Program 94: Industrial Development Supporting Fund to Key Projects by Shunyi District Local 
Governments G/SCM/N/267/CAN 
 
- 19 - 
 
   
Program 95: Supporting Fund for Converting the Industry Technology Achievements/Findings by 
Beijing Governments  
Program 96: Special Development Fund for Beijing Cultural Innovation Industry 
 Program 97: Supporting Fund for Becoming Publicly Listed Company 
 
Program 98: Supporting Fund for Constructing Energy-Saving Projects by Niu Lan Shan Township Local Governments  
Program 99: Supporting Fund for the "Working Capital" Loan Interest 
 Program 100: Supporting Fund for "Information-Technology Application" Demonstration 
Enterprises by Niu Lan Shan Township Local Governments 
 Program 101: Supporting Fund for the Lab by Niu Lan Shan Township Local Governments 
 
Program 102: Brand Development Fund by Shunyi District Local Governments 
 Program 103: Supporting Fund to Encourage Outwards Development by Niu Lan Shan Township 
Local Governments 
 Program 104: Supporting Fund for the Investments on Key Projects by Niu Lan Shan Township 
Local Governments 
 Program 105: Award by Niu Lan Shan Township Local Governments 
 
Program 106: Supporting Fund for the Research of the Key Fire-proofing and Sound-proofing Technology for Curtain Wall by Beijing Governments  
Program 107: Loan Subsidy for the Curtain Wall Technology Renovation Projects by Beijing 
Governments  
Program 108: Award for Maintaining the Growth by Beijing Governments 
 Program 109: Award by Beijing Technology Trading Encouraging Centre 
 
Program 110: Award by Shunyi District Science and Technology Committee  Program 111: Supporting Fund for the New Energy-Saving Curtain Wall Technology Renovation 
Project by Shanghai Songjiang Economic Committee 
 Program 112: Award by Shanghai Songjiang Economic Committee 
 
Program 113: Supporting Fund for Science and Technology Expenses by Zengcheng Local Governments 
 
Program 114: Supporting Fund for the Development from Guangzhou Local Governments  Program 115: Interest Assistance for Technology  Renovation Projects by Liaoning Governments 
 
Program 116: Interest Assistance for the Application of Information Technology by Liaoning Governments 
 
Program 117: Loan Guarantee Fund for Science & Technology Enterprises by Liaoning Governments 
 
Program 118: Fund for Optimizing Import and Export Structure of Mechanical Electronics and High and New Technology Products  G/SCM/N/267/CAN 
 
- 20 - 
 
  Program 119: Special Fund for Pollution Control of Three Rivers, Three Lakes, and the Songhua 
River   Program 120: Government Export Subsidy and Product Innovation Subsidy in Shandong province  
 
Program 121: Export Assistance Grant  
Program 122: Research & Development (R&D) Assistance Grant 
Program 123: Industrial Development Special Fund  provided by Shenyang Municipal Government 
 Program 124: Technological Innovation Special F und provided by Shenyang Municipal Government 
 
Program 125: City Construction  Special Fund provided by Shenyang Municipal Government 
 
Program 126: Foreign Economic and Trading Special Fund provided by Shenyang Municipal 
Government  
Program 127: Service Industry Guiding Fund provided by Shenyang Municipal Government 
 Program 128: Emerging Industry Special Fund provided by Shenyang Municipal Government 
 
Program 129: Grants provided by Shenyang Municipal Government to National Key Projects, 
National Key Labs and National Research & Development Centers  
Program 130: Supporting Fund provided by Shenyang  Municipal Government for the acquisitions of 
the Foreign/Overseas Technology-Type Enterprises   
Program 131: Grants by Shenyang Municipal Government to Municipal-level High and New 
Technology Enterprises for Promoting the Advancement of Technology  Program 132: Grants by Shenyang Municipal Go vernment to New Accredited National-level 
Engineering Research Centers, Engineering Labs , Key Labs, Engineering Technology Centers and 
Enterprise Technology Centers   
Program 133: Grants/Awards by Shenyang Municipal Government for Promoting the Technology 
Reformation   
Program 134: Grants by Shenyang Municipal Government for Encouraging the Manufacturing and 
the Usage/Application of Domestically Produced First of its Kind Set of Equipment.  Program 135: Subsidy provided by Shenyang Municipal Government to Service Outsourcing 
Enterprises with Advanced Technology  
 Program 136: Supporting fund provided to Servic e Outsourcing Enterprises for the Establishment 
of their Brands and the Acquisition of their International Qualification Accreditations 
 Program 137: Supporting funds provided by Shenyang Municipal Government to stimulate the 
Export Growth  
 Program 138: Subsidy Fund provided by Shenyang Municipal Government to Offset the Export Credit Insurance Fees  
 
Program 139: Subsidy Fund provided by Shenyang Municipal Government to Offset the Registration Fees and Accreditation Fees for International or Overseas Trade Marks  
 
Program 140: Grants provided to the Enterprises for their Interim/Procedural Progress toward becoming Publicly Listed Companies by Shenyang Municipal Government  
 
Program 141: Supporting Fund provided by Shenyang Municipal Government to the Enterprises to Maintain the Employment Level  G/SCM/N/267/CAN 
 
- 21 - 
 
  Program 142: Supporting Fund and Interest Assistance provided by Zengcheng Municipal 
Government to the Research and Development Projects accredited at Guangzhou Municipal Level, Guangdong Provincial Level and National level   
Program 143: Supporting Funds provided by Zengcheng Municipal Government to the Research 
and Development Institutions Accredited as "National Engineering Research and Development Center", "National Enterprise Technology Center",  "National Key Lab" or "Provincial Research and 
Development Institution"  
 Program 144: Grants and Assistance provided by  Zengcheng Municipal Government to Enterprises 
whose Products are Accredited as "Provincial Famous Trademark", "Guangzhou Famous 
Trademark" or who are accredited as "Zengcheng Regional Brand"  
 Program 145: Grants provided by Zengcheng Municipal Government to Enterprises to Encourage 
their Business Cooperation/Coordination 
 Program 146: Grants provided to Enterprises to encourage their Technology Renovations by 
Zengcheng Municipal Government  
 Program 147: "Going Out" Supporting Funds pr ovided by Zengcheng Municipal Government  
 
Program 148: Awards provided by Zengcheng Munici pal Government to Publicly Listed enterprises 
that successfully Refinance through Capital Markets and Invest some or all of those Funds to the Projects located in Zengcheng City 
 
Program 149: Supporting Funds provided by Zengcheng Municipal Government to Private (MinYing) Industrial Enterprises who have the annual sales revenue more than 500M Chinese Yuan 
and the annual payable/paid tax amount more than 10M Chinese Yuan and follow the directions of 
industry structure adjustments prescribed by National, Provincial and Municipal Governments   Program 150: Awards provided by Zengcheng Muni cipal Government to Private (Min Ying) High & 
New Technology Enterprises who are accredited by Guangzhou Municipal Governments and have 
the large scale of investments, have the advanced  and competitive Science & Technology products 
and have the significant amounts of profits and paid/payable taxes  
 
Program 151: Awards provided by Zengcheng Municipal Government to Private (Min Ying) Enterprises for their new researched and developed products that are accredited at the national 
level or provincial level  
 Program 152: Grant provided by Zengcheng M unicipal Government to Private (Min Ying) 
Enterprises for their patents that are accredited as "National Patent Gold Award" or "National 
Superior/Excellent Patent Award"  
 Program 153: Grant provided by Zengcheng M unicipal Government to Private (Min Ying) 
Enterprises for their successful acquisition of national certifications  
 Program 154: Award provided by Zengcheng Municipal Government to Private (Min Ying) 
Enterprises who are accredited as "Demonstration Enterprises for Clean Production" by the 
Governments at Guangzhou municipal level or above   Program 155: Supporting Funds provided by Zengcheng Municipal Government to Private 
(MinYing) Enterprises to encourage them to deve lop the domestic market and the international 
market   
Program 156: Liaoning High-Tech Products & Equipment Exports Interest Assistance 
 Program 157: Preferential tax policies for advanced  technology enterprises with foreign investment  
 
Program 158: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period Not Less Than 10 Years   
Program 159: Tax Preference Available to Companies that Operate at a Small Profit G/SCM/N/267/CAN 
 
- 22 - 
 
   
Program 160: Preferential Tax Policies for Foreign Invested Export Enterprises  Program 161: Preferential Tax Policies for the Research and Development of FIEs 
 
Program 162: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments or Places in China and are Engaged in Production or Business Operations Purchasing Domestically 
Produced Equipment  
 Program 163: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced Equipment for Technology Upgrading Purpose  
 
Program 164: Income Tax Refund for Re-inves tment of FIE Profits by Foreign Investors 
 
Program 165: VAT and Income Tax Exempt ion/Reduction for Enterprises Adopting 
 Program 166: Corporate Income Tax Reduct ion for New High-Technology Enterprises 
 
Program 167: Income Tax Credits on Purchases of Domestically Produced Equipment  Program 168: Preferential Tax Programs for Encouraged Industries or Projects 
 
Program 169: Exemption from City Maintenance and Construction Taxes and Education Fee Surcharges for FIEs  
 
Program 171: Accelerated Depreciation on Fixed Assets  
Program 172: Preferential Tax Treatment for the Technology Development Expenses by Liaoning 
Governments  Program 173: Accelerated Depreciation on Intangible  Assets for Industrial Enterprises in Northeast 
Region 
 Program 174: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment 
 
Program 175: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
Program 176: Reduction, Exemption or Refund of  Land Use Fees, Land Rental Rates and Land 
Purchase/Transfer Prices  Program 177: Raw Materials Provided by the Go vernment at Less than Fair Market Value 
 
Program 178: Utilities Provided by the Government at Less than Fair Market Value  
Program 179: Debt to Equity Swaps 
 Program 180: Subsidy Pass-Through from the Purchase of Aluminum Extrusions 
 G/SCM/N/267/CAN 
 
- 23 - 
 
  APPENDIX 3 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CERT AIN SILICON METAL FROM THE PEOPLE'S 
REPUBLIC OF CHINA 
 
Program 1: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
Program 2: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
 Program 3: Exemption/Reduction of Special Land Tax, Property Tax, Real Estate Tax and Land Use Fees in SEZs and Other Designated Areas  
 
Program 4: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and Equipment in SEZs and other Designated Areas  
 
Program 5: Income Tax Refund where Profits Re-invested in SEZs and other Designated Areas   
Program 6: Preferential Costs of Services and/or  Goods Provided by Government or State-owned 
Enterprises (SOEs) in SEZs and Other Designated Areas   Program 7: VAT exemptions  
 
Program 8: Export duty exemptions for exports from zone   
Program 9: Tax exemption for products produced within the zone and eligible for import 
substitution   
Program 10: Special import substitution treatment for enterprises operating in zone.  
 Program 11: Investment Credits and R&D Deductions for preferentially supported and encouraged enterprises operating in a zone  
 
Program 12: Preferential access to loans for enterprises operating in zones   
Program 13: Preferential transfer price for land  
 Program 14: Government Export Subsidy and Product Innovation Subsidy 
 
Program 15: Research & Development (R&D) Assistance Grant   Program 16: Superstar Enterprise Grant  
 
Program 17: Matching funds for international market development for SMEs   
Program 18: Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of China" 
or "Famous Brands of China"   
Program 19: Export Brand Development Fund  
 Program 20: Provincial Scientific Development Plan Fund   
Program 21: Patent Award of Guangdong Province  
 Program 22: Training Program for Rural Surplus Labor Force Transfer Employment  
 
Program 23: International Market Exploration Fund   
Program 24: National Innovation Fund for Technology Based Firms  
 G/SCM/N/267/CAN 
 
- 24 - 
 
  Program 25: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment   Program 26: Export Rebate for Mechanic, Electronic, and High-Tech Products  
 
Program 27: Provincial Government of Guangdong Science and Technology Bureau Project Fund  
 
Program 28: Energy-Saving Technique Special Fund  
 Program 29: Grants for Export Activities  
Program 30: SME international market expansion funds to export enterprises in Liaoning (Yingkou) 
Coastal Industrial Base   
Program 31: Grants for "International Top 500 Enterprises" that establish offices in Yingkou  
 Program 32: Foreign Trade Development Fund of Old Industrial Bases of Northeast China  
 
Program 33: New Product Award   Program 34: Capital Increase Award  
 
Program 35: Emission Reductio n and Energy-saving Award  
 
Program 36: Grant for Market Promotion and Trade Development  
 Program 37: Refund of Land Transfer Fee  
 
Program 38: Subsidy from Water Saving Office   Program 39: Special Supporting Fund for Commercialization of Technological Innovation and 
Research Findings  
 Program 40: Environment Protection Award (Jiangsu)  
 
Program 41: Enterprise Technology Centers   
Program 42: Allowance to Pay Loan Interest  
 Program 43: Supporting Fund for Non-refundable Export tax loss   
Program 44: International Market fund for Export Companies  
 Program 45: International Market Fund for Small and Medium sized export companies  
 
Program 46: Business Development Overseas Support Fund   
Program 47: Refund from Government for Participating in Trade Fair  
 Program 48: Reimbursement of Foreign Affairs Services Expenses   
Program 49: Special Fund for Fostering Stable Growth of Foreign Trade  
 Program 50: Subsidy for Technology Development  
 
Program 51: Grants, Loans, and Other Incentives for Development of Famous Brands, China Top World Brands or other well-known Brands  
 
Program 52: "Five Points, One Line" Program of Liaoning Province   Program 53: State Special Fund for Promoting key Industries and Innovation Technologies  
 G/SCM/N/267/CAN 
 
- 25 - 
 
  Program 54: Provincial Fund for Fiscal and Technological Innovation  
 Program 55: Supporting Fund for the Development from Guangzhou Local Governments   
Program 56: Loan Guarantee Fund for Science & Technology Enterprises by Liaoning Governments  
 Program 57: Chinese Government Concessional Lo an and Preferential Export Buyer’s Credit  
 
Program 58: Compensation of Export Credit Insurance Premiums  Program 59: Compensation of Interest Expens es on Export Credit Insurance Financing 
 
Program 60: Compensation of Interest Expenses on Export Financing  
Program 61: Subsidized Loans for Stockpiled production  
 Program 62: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period Not Less 
Than 10 Years  
 Program 63: Tax Preference Available to Companies that Operate at a Small Profit   
Program 64: Preferential Tax Policies for Foreign Invested Export Enterprises  
 Program 65: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or Business Operations Purchasing Domestically 
Produced Equipment   
Program 66: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose   Program 67: Refund of Housing Tax  
 
Program 68: Refund of Stamp Tax   
Program 69: Income Tax Refunds for Senior Managers  
 Program 70: Exemption from administrative charges and licence fees  
 
Program 71: Preferential Tax refunds for Mergin g with Underperforming Local Enterprises or 
Investing in Renovation of Enterprises   
Program 72: Income Tax Refund for Re-investment of FIE Profits by Foreign Investors  
 Program 73: Corporate Income Tax Reduction for New High-Technology Enterprises  
 
Program 74: Exemption from income tax on foreign investor’s profits   
Program 75: Local Income Tax Exemption and/or Reduction  
 Program 76: Export VAT Refunds   
Program 77: Preferential Tax Program for FIEs Recognized as HNTEs (High and New Technology 
Enterprises)   
Program 78: Tax Offset for R&D Expenses in Guangdong Province  
 Program 79: Preferential Tax Treatment for the Technology Development Expenses by Liaoning 
Governments  
 Program 80: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs and Equipment 
 G/SCM/N/267/CAN 
 
- 26 - 
 
  Program 81: VAT exemptions on domestically purchased equipment 
 Program 82: Utilities Provided by Government at Less than Fair Market Value   
Program 83: Inputs Provided by Government at Less than Fair Market Value  
 Program 84: Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices  
 
Program 85: Fiscal Fund to Alleviate Poverty  Program 86: Incentives for Environmental Preservation and Recycling  
 
Program 87: Preferential Tax Policies for Township Enterprises  
Program 88: Specific Employed Persons Programs 
 Program 89: Preferential Tax Policies for Research and Development of New Products, New 
Technologies and New Crafts 
 Program 90: Preferential Tax Policies for Enterprises Transferring Technology  
Program 91: Specific Funds for SMEs 
  G/SCM/N/267/CAN 
 
- 27 - 
 
  APPENDIX 4 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CE RTAIN COPPER TUBE FROM THE PEOPLE'S 
REPUBLIC OF CHINA 
 
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (SEZs) (excluding Shanghai Pudong Area)  
Program 2: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and 
in the Economic and Technological Development Zones  Program 3: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai 
 
Program 4: Preferential Tax Policies in the Western Regions  
Program 5: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
Program 6: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas 
 Program 7: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other Designated Areas  
 
Program 8: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and  
Equipment in SEZs and other Designated Areas in Guangdong 
 Program 9: Income Tax Refunds where Profits are Re -invested in SEZs and other Designated Areas  
 
Program 10: Preferential Tax Program for FIEs Recognized as HNTEs (High and New Technology Enterprises)   
Program 11: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  
Program 12: Services or Goods provided by Governme nt or public bodies at the preferential prices 
to enterprises located in SEZs and other designated areas  
Program 13: VAT Exemptions for the Central Region 
 Program 14: Tax over-refunds or over-exemptions fo r the water, electricity and gas consumed in 
the Export Processing Zone 
 
Program 15: Custom Duty Exemption and VAT Exem ption for machinery, equipment, construction 
materials imported into the Export Processing Zone for the construction of production facilities 
(such as factory and warehouse) in the zone  
 Program 16: Custom Duty Exemption and VAT Exemption for machinery, equipment, moulds/dies 
and the corresponding repairing parts imported into the Export Processing Zone and used for the 
production by Enterprises in the zone   Program 17: Custom Duty over-refund or over-exe mption and VAT over-ref und or over-exemption 
for raw materials, parts, packaging materials and consumable materials imported into the Export 
Processing Zone and used for the production of exported goods in the zone   
Program 18: Export Duty Refund or Exemption fo r the exported goods produced in the Export 
Processing Zone and exported from the zone   G/SCM/N/267/CAN 
 
- 28 - 
 
  Program 19: VAT Refunds or Exemptions for the domestically purchased machinery, equipment 
and construction materials used for the production of exported goods and the construction of production facilities in the Export Processing Zone   
Program 20: Loans and Interest Subsidies Provided Under the Northeast Revitalization Program 
 Program 21: Export Seller’s Credit for High- and New-Technology Products by China EMIX Bank 
 
Program 22: Preferential Loan for the National/Provincial Key Science & Technology Industrialization Projects, High Technology Industrialization Projects, Science & Technology Achievements Commercialization Projects, Mode rn Equipment Manufacturing Industry and key 
Information Technology Industrialization Projects by Liaoning Governments 
 Program 23: Innovation Fund for Medium and Small Business  
 
Program 24: Special fund for developing trade through science and technology of Guangdong Province 
 
Program 25: Special Funds for Foreign Economic and Technical Cooperation  Program 26: Innovative Experimental Enterprise Grant  
 
Program 27: Superstar Enterprise Grant  
Program 28: Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of China" 
or "Famous Brands of China"  
Program 29: Export Brand Development Fund 
 Program 30: Provincial Scientific Development Plan Fund   
Program 31: Technical Renovation Loan Interest Discount Fund 
 Program 32: National Innovation Fund for Technology Based Firms 
 
Program 33: Guangdong - Hong Kong Technology Cooperation Funding Scheme  
Program 34: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment  Program 35: Innovative Small and Medium-Sized Enterprise Grants 
 
Program 36: Product Quality Grant  
Program 37: 2009 Energy-Saving Fund 
 Program 38: Grants for Export Activities 
 
Program 39: Grants for International Certification  Program 40-1: Emission Reduction and Energy-Saving Award (Special Funds for Reduction of 
Pollutant Emission) 
 Program 40-2: Emission Reduction and Energy-S aving Award (Advanced Units within Top 30 
Electricity Consumption Enterprises in the Competition of Energy-Saving contest) 
 Program 41: Grant for Market Promotion and Trade Development (Shandong) 
 
Program 42: Grant - Assistance for Exhibition Booth Fees (Shandong)  Program 43: Grant - Patent Application Assistance 
 G/SCM/N/267/CAN 
 
- 29 - 
 
  Program 44: Grant - State Service Industry Development Fund 
 Program 45: Grant - Cleaning-production Qualified Enterprise Reward (Subsidy of Audit Fees for Key Enterprises Cleaning Production) 
 
Program 46: Grant - Provisional Industry Promotion Special Fund  
Program 47: Grant - Financial Subsidies from Wei Hai City Gao Cun Town Government 
 Program 48: Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 49: Grant - Provincial Foreign Economy and Trade Development Special Fund 
 Program 50: Grant - Special Supporting Fund for Commercialization of Technological Innovation 
and Research Findings 
 Program 51: Grant - Resources Conservation and Environment Protection Grant (Funds for 
Pollution Sources Monitoring Facilities in 2011) 
 Program 52: Grant - Wendeng Government (Shandong)  
Program 53: Enterprise Technology Centres 
 Program 54: Allowance to Pay Loan Interest 
 
Program 55: Supporting Fund for Non-Refundable Export Tax Loss  
Program 56: International Market Fund for Export Companies 
 Program 57: International Market Fund for Small and Medium-sized Export Companies  
Program 58: Business Development Overseas Support Fund 
 Program 59: Refund from Government  for Participating in Trade Fair 
 
Program 60: Grant - Special Fund for Fostering Stable Growth of Foreign Trade  
Program 61: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local 
Governments  Program 62: Financial Special Fund for Supporting High and New Technology Industry 
Development Project  
 Program 63: Subsidy for Promoting Energy-Saving Buildings 
 
Program 64: Subsidy for the Technology Development --  
Program 65: Awards for the Contributions to Local Economy and Industry Development 
 Program 66: Beijing Industrial Development Fund   
Program 67: Grants, Loans, and Other Incentives for Development of Famous Brands, China Top 
World Brands or other well-known Brands  
Program 68: Shunde Famous Brands  
 Program 69: Guangdong Supporting Fund  
 
Program 70: Zhabei District "Save Energy Reduce Emission Team" Award  Program 71: "Five Points, One Line" Program of Liaoning Province 
 G/SCM/N/267/CAN 
 
- 30 - 
 
  Program 72: State Special Fund for Promoting Key Industries and Innovation Technologies 
 Program 73: Fund for SME (small and medium size enterprises) Bank-Enterprise Cooperation Projects by Guangdong Governments 
 
Program 74: Special Fund for Significant Science and Technology by Guangdong Governments   
Program 75: Fund for Economic, Scientific and Technology Development by the Government of 
Foshan City  Program 76: Provincial Fund for Fiscal and Technological Innovation by Guangdong Governments 
 
Program 77: Provincial Loan Discount Special Fund for SMEs by Guangdong Governments   
Program 78: "Large and Excellent" Enterprises Grant  
 Program 79: Advanced Science/Technology Enterprise Grant (Advanced Units for Safety Production 
in Fengxian District) 
 Program 80: Award for Excellent Enterprise (First Prize within Top 100 Enterprises in Situan Town for Year 2012) 
 
Program 81: Foshan City Government Technology Renovation and Technology Innovation Special Fund Grants  
 
Program 82: Nanhai District Grants to State and Provincial Enterprise Technology Centers and Engineering Technology R&D Centers 
 
Program 83: Supporting Fund for the Projects Used to Resolve the Important Technological Issues for Enterprises’ Production and R&D by Liaoning Governments  
Program 84: Technology Innovation Fund for Science & Technology Type SMEs by Liaoning 
Governments  
Program 85: Supporting Fund for the Application Technology Research in the Overseas R&D 
Institution/Branch by Liaoning Governments  
Program 86: Special Supporting Fund and Special Loan Assistance by Chinese Ministry of Science 
& Technology for revitalizing the Northeast old industrial base  Program 87: Special Supporting Fund for Key Projects of "500 Strong Enterprises in Contemporary 
Industries" by Guangdong Governments 
 Program 88: Fund for Supporting Strategic Emerging Industries by Guangdong Governments 
 
Program 89: Medium Size and Small Size Enterprises Development Special Fund  
Program 90: Medium Size and Small Size Trading Enterprises Development Special Fund 
 Program 91: Special Fund for Export Credit Insurance by Guangdong Governments  
Program 92: Supporting Fund for Converting the Industry Technology Achievements/Findings by 
Beijing Governments  
Program 93: Special Development Fund for Beijing Cultural Innovation Industry  
 Program 94: Supporting Fund for Becoming Publicly Listed Company 
 
Program 95: Supporting Fund for the "Working Capital" Loan Interest  Program 96: Award for Maintaining the Growth by Beijing Governments 
 G/SCM/N/267/CAN 
 
- 31 - 
 
  Program 97: Award by Beijing Technology Trading Encouraging Centre 
 Program 98: Award by Shanghai Songjiang Economic Committee  
Program 99: Supporting Fund for the Development from Guangzhou Local Governments 
 Program 100: Interest Assistance for Technology  Renovation Projects by Liaoning Governments 
 
Program 101: Interest Assistance for the Application of Information Technology by Liaoning Governments  
Program 102: Loan Guarantee Fund for Science & Technology Enterprises by Liaoning 
Governments  
Program 103: Fund for Optimizing Import and Export Structure of Mechanical Electronics and High 
and New Technology Products  
Program 104: Special Fund for Pollution Control of Three Rivers, Three Lakes, and the Songhua 
River  Program 105: Repaying Foreign Currency Loan by Refunded VAT 
 
Program 106: Government Export Subsidy and Product Innovation Subsidy in Shandong Province   
Program 107: Export Assistance Grant  
 Program 108: Research & Development (R&D) Assistance Grant 
 
Program 109: Foreign Trade Promotion Award  Program 110: Financial Assistance for an Overseas Market Survey 
 
Program 111: Supporting fund provided to Servic e Outsourcing Enterprises for the Establishment 
of their Brands and the Acquisition of their International Qualification Accreditations. 
 
Program 112: Liaoning High-tech Products & Equipment Exports Interest Assistance  
Program 113: Grant for Developing International Markets for SMEs in Zhejiang 
 Program 114: Grant for Developing International Markets and Capital Clearing Fund for SMEs in Zhejiang 
 
Program 115: Export Credit for Insurance Premium in Zhejiang  
Program 116: Property Tax Reduction of Urban Land Use for Companies Who Provide Employment 
to People with Disabilities in Zhejiang  
Program 117: Support for the Development of We lfare Enterprises and Promoting the Employment 
of Persons with Disabilities in Zhuji City.  Program 118: Subsidy for Certification of Clean and Green Production in Zhejiang (Funds for 
Cleaning Production Demonstration Enterprises) 
 Program 119: Subsidy for Construction Projects in the Developmental and Experimental Zone in 
Zhuji City 
 Program 120-1: Policy to Promote Industrial Restructuring and Upgrading, and Enhance the Level 
of Economic Development in Dianko Township (Funds for Fulfill Incentive Policies on Industry for 
the Year 2011)  Program 120-2: Policy to Promote Industrial Restructuring and Upgrading, and Enhance the Level 
of Economic Development in Dianko Township (Incentives of Circular Economy in 2011) G/SCM/N/267/CAN 
 
- 32 - 
 
   
Program 121: Funds for Standardizing Industrial  Systems in the Nonferrous Metals Industry 
 Program 122: Award for Science and Technology in Shaoxing City 
 
Program 123: Policy to Accelerate the Development of Modern Logistics Industry in Zhuji City  
Program 124: Grant for Industrial Transformation and Upgrading of Major Science and Technology 
Projects in Zhuji City  Program 125: Funds for Science and Technology Award 
 
Program 126: Award to Science and Technology Enterprises in Zhuji City  
Program 127: Funds for Science and Technology Award of Zhuji City 
 Program 128: Funds for Patent Award 
 
Program 129: Funds for Key Innovation Team  Program 130: Special Fund for Fair Trade in Import and Export Zhejiang 
 
Program 132: Subsidies to Full-time Environmental Monitoring Officer   
Program 133: Grant for Research and Developmen t Centers in the Provincial-level High-Tech 
Enterprises in Zhejiang  
Program 134: Special Financial Fund for Industrial Transformation and Upgrading in Zhejiang 
(Brand Awards)   Program 135: Award for Outstanding Industrial Products and New Technologies in Zhejiang  
 
Program 136: Grant for the Implementation of Quality and Technical Inspection in Zhejiang 
 
Program 137: Award for Advanced Companies and In dividuals in the Recognition of Key Projects 
and Investment in Tonglin City  
Program 138: Grant to Promote and Accelerate the Economic Development in the Copper Industry 
in Tonglin City  Program 139: Financial Incentives to Promote Economic Development in Tonglin City 
 
Program 140: One-Time Financial Support to Hailiang Copper Co., Ltd.   
Program 141-1: Special Funds for Use in th e Open Economy (Award for Open Economy) 
 Program 141-2: Special Funds for Use in the Open Economy (Reduction/Exemption of Water 
Conservancy Fund) 
 Program 142-1: Grant to Promote Economic Innovation and Enhance Development (Award for Refinancing by Rationed Shares) 
 
Program 142-2: Grant to Promote Economic Innovation and Enhance Development (Incentives of Industrial Economic Policies in 2011) 
 
Program 142-3: Grant to Promote Economic Innovation and Enhance Development (Funds for Award of Innovation Carrier) 
 
Program 142-4: Grant to Promote Economic Innovation and Enhance Development (Funds for Award of Talent for the Year 2012)  
Program 143: Funds for Scientific and Technology Project for the Year 2011 in Zhuji City G/SCM/N/267/CAN 
 
- 33 - 
 
   
Program 144-1: Grant for Scientific and Technological Projects Which Passed Appraisal and Certification in Zhuji City (Funds for City-Grade Project in 2012)  
Program 144-2: Grant for Scientific and Technological Projects Which Passed Appraisal and 
Certification in Zhuji City (Funds for Award of Scientific & Technological Achievements through Identification/Review and Project of National Torch, Spark, Key New Product Program) 
 
Program 145: Support for the Development of Welf are Enterprises to Promote the Employment of 
Persons with Disabilities in Zhuji City  
Program 146: Preferential Tax Policies for Advanced Technology Enterprises with Foreign 
Investment   
Program 147: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period Not Less 
Than 10 Years  
Program 148: Tax Preference Available to Companies that Operate at a Small Profit. 
 Program 149: Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 150: Preferential Tax Policies for the Research and Development of FIEs (Tax offsets for 
Research and Development)  
Program 151: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or Business Operations Purchasing Domestically Produced Equipment  
 
Program 152: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced Equipment for Technology Upgrading Purpose   
Program 153: Income Tax Refund for Re-inves tment of FIE Profits by Foreign Investors 
 Program 154: VAT and Income Tax Exemption/Redu ction for Enterprises Adopting Debt-to-Equity 
Swaps 
 Program 155: Corporate Income Tax Reduct ion for New High-Technology Enterprises 
 
Program 156: Income Tax Credits on Purchases of Domestically Produced Equipment  Program 157: Preferential Tax Programs for Encouraged Industries or Projects 
 
Program 158: Exemption from City Maintenance and Construction Taxes and Education Fee Surcharges for FIEs  
 
Program 159: Tax Offset for R&D Expenses in Guangdong Province 
 
Program 160: Accelerated Depreciation on Fixed Assets 
 Program 161: Preferential Tax Treatment for the Technology Development Expenses by Liaoning 
Governments 
 
Program 162: Accelerated Depreciation on Intangible  Assets for Industrial Enterprises in Northeast 
Region 
 
Program 163: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program 164: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs 
 Program 165: Reduction, Exemption or Refund of  Land Use Fees, Land Rental Rates and Land 
Purchase/Transfer Prices 
 G/SCM/N/267/CAN 
 
- 34 - 
 
  Program 166: Deed Tax Exemptions for Land Transferred through Merger or Restructuring 
 Program 167: Raw Materials Provided by th e Government at Less than Fair Market 
 
Program 168: Utilities Provided by the Government at Less than Fair Market Value 
 Program 169: Debt to Equity Swaps 
 
Program 170: Exemptions for SOEs from  Distributing Dividends to the State 
 Program 171: Tax Offsets for the Investment in the Acquisition of Special Facilities for 
Environmental Protection, energy and water conservation and work safety. 
 Program 172: Preferential Loans From State-Owned Banks 
 
  
 G/SCM/N/267/CAN 
 
- 35 - 
 
  APPENDIX 5 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CERTAIN CARBON STEEL FASTENERS FROM 
THE PEOPLE'S REPUBLIC OF CHINA 
 
1. Special Economic Area (SEA) Incentives 
 2. Grants Provided for Export Performance and Employing Common Workers 
 
3. Preferential Loans  4. Loan Guarantees by the Government of China 
 
5. Income Tax Credits, Refunds and Exemptions  (a) Reduced Corporate Tax Rate for Export-Oriented Enterprises 
 (b) Exemption/Reduction of Corporate Income Tax during Designated Start-up Periods 
 (c) Income Tax Refund of Amounts Further Invested in SEAs  (d) Exemption/Reduction in Local Income Tax for SEA Enterprises 
 
6. Relief from Duties and Taxes on Inputs  7. Reductions in Land Use Fees 
 
8. Purchase of Goods from State-owned Enterprises G/SCM/N/267/CAN 
 
- 36 - 
 
  APPENDIX 6 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CERTAIN STAINLESS STEEL SINKS FROM THE 
PEOPLE'S REPUBLIC OF CHINA 
 
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudong Area)  
Program 2: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and 
in the Economic and Technological Development Zones  Program 3: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai 
 
Program 4: Preferential Tax Policies in the Western Regions  
Program 5: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
Program 6: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas 
 Program 7: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other Designated Areas 
 
Program 8: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and Equipment in SEZs and other Designated Areas 
 
Program 9: Income Tax Refund where Profits Re-invested in SEZs and other Designated Areas  
Program 10: Preferential Costs of Services and/or  Goods Provided by Government or State-owned 
Enterprises (SOEs) in SEZs and Other Designated Areas  Program 11: VAT Exemptions for the Central Region 
 
Program 12: The State Key Technology Renovation Projects  
Program 13: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local 
Governments  
Program 14: Repaying Foreign Currency Loan by Returned VAT 
 Program 15: Government Export Subsidy and Product Innovation Subsidy  
Program 16: Export Assistance Grant 
 Program 17: Research & Development (R&D) Assistance Grant 
 
Program 18: Innovative Experimental Enterprise Grant  
Program 19: Superstar Enterprise Grant 
 Program 20: Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of China" or "Famous Brands of China" 
 
Program 21: Export Brand Development Fund  
Program 22: Provincial Scientific Development Plan Fund 
 Program 23: Technical Renovation Loan Interest Discount Fund 
 
Program 24: Venture Investment Fund of Hi-Tech Industry G/SCM/N/267/CAN 
 
- 37 - 
 
   
Program 25: National Innovation Fund for Technology Based Firms  Program 26: Guangdong – Hong Kong Te chnology Cooperation Funding Scheme 
 
Program 27: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment 
 
Program 28: Innovative Small and Medium-Sized Enterprise Grants  Program 29: Product Quality Grant 
 
Program 30: 2009 Energy-saving Fund  
Program 31: Energy-Saving Technique Special Fund 
 Program 32: Grants to Privately-Owned Export Enterprises 
 
Program 33: Grants for Export Activities  Program 34: Grants for International Certification  
 
Program 35: Emission Reductio n and Energy-saving Award  
 
Program 36: Grant for Market Promotion and Trade Development  
 Program 37: Refund of Land Transfer Fee  
 
Program 38: Grant – Assistance for Exhibition Booth Fees  Program 39: Grant – Patent Application Assistance 
 
Program 40: Grant – State Service Industry Development Fund  
Program 41: Grant – Changzhou Five Major Industries Development Special Fund 
 Program 42: Grant – Ecological Garden Enterprise Reward 
 
Program 43: Grant – Municipal Construction Reward  Program 44: Grant – Cleaning-production Qualified Enterprise Reward 
 
Program 45: Grant – Provisional Industry Promotion Special Fund  
Program 46: Grant – Jiangsu Province Finance Supporting Fund 
 Program 48: Grant - Water Pollution Control Special Fund for Taihu Lake 
 
Program 49: Grant – Provincial Foreign Economy and Trade Development Special Fund  Program 50: Grant – Subsidy from Water Saving Office 
 
Program 51: Grant – Insurance Expense Compensation  
Program 52: Grant – Industrial Science and Technology Breakthrough Special Fund 
 Program 53: Grant – Special Supporting Fund for Commercialization of Technological Innovation 
and Research Findings 
 Program 54: Grant – Changzhou City Key Supporting Industry Upgrading Special Fund  
Program 55: Grant – Special Fund for Fostering Stable Growth of Foreign Trade G/SCM/N/267/CAN 
 
- 38 - 
 
   
Program 56: Grant – Financial Subsidies from Wei Hai City Gao Cun Town Government   Program 57: Grant – Policy on Value-added Tax for Recyclable Resources 
 
Program 58: Grant – Large Taxpayer Award  
Program 59: Grant – Resources Conservation and Environment Protection Grant 
 Program 60: Grant – Wendeng Government (Shandong)  
Program 61: Jiangdu City Industrial Economy Performance Award (Jiangsu) 
 Program 62: Changzhou Qishuyan District Environmental Protection Fund (Jiangsu) 
 
Program 63: Changzhou Technology Plan (Jiangsu)  
Program 64: Supportive Fund Provided by the Government of Xuyi County, Jiangsu  
 Program 65: Enterprise Innovation Award of Qishuyan District (Jiangsu)  
Program 66: Environment Protection Award (Jiangsu) 
 Program 67: Enterprise Technology Centers 
 
Program 68: Debt-to-Equity Swaps  
Program 69: Exemptions for SOEs from Distributing Dividends to the State 
 Program 70: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period Not Less Than 10 Years 
 
Program 71: Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 72: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  
Program 73: Preferential Tax Policies for the Research and Development of FIEs 
 Program 74: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments or Places in China and are Engaged in Production or Business Operations Purchasing Domestically 
Produced Equipment 
 Program 75: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose 
 Program 76: Income Tax Refund for Re-investment of FIE Profits by Foreign Investors 
 
Program 77: VAT and Income Tax Exemption/Reduct ion for Enterprises Adopting Debt-to-Equity 
Swaps  
Program 78: Corporate Income Tax Reduction for New High-Technology Enterprises 
 Program 79: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment 
 
Program 80: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
Program 81: Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices 
 Program 82: Deed Tax Exemptions for Land Tr ansferred through Merger or Restructuring 
 
Program 83: Raw Materials Provided by the Government at Less than Fair Market Value G/SCM/N/267/CAN 
 
- 39 - 
 
   
Program 84: Utilities Provided by Government at Less than Fair Market Value  Program 85: Acquisition of Government Assets at Less than Fair Market Value 
 
Program 88: Tax Preference Available to Companies that Operate at a Small Profit  
Program 89: Allowance to Pay Loan Interest 
 Program 90: Supporting Fund for Non-refundable Export Tax Loss on Mechanical & Electrical Product and High-tech Product 
 
Program 91: International Market Fund for Export Companies  
Program 93: International Market Fund for Small and Medium-sized Export Companies 
 Program 94: Business Development Overseas Support Fund 
 
Program 95: Refund from Government  for Participating in Trade Fair 
 Program 97: Interim Measures of Fund Manageme nt of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair 
 Program 98: Reimbursement of Foreign Affairs Services Expenses 
 G/SCM/N/267/CAN 
 
- 40 - 
 
  APPENDIX 7 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CERT AIN CARBON STEEL WELDED PIPE FROM 
THE PEOPLE'S REPUBLIC OF CHINA 
 
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment Established in the 
Coastal Economic Open Areas and in the Economie and Technological Development Zones  
Program 2: Preferential Tax Policies for Foreign Invested Enterprises 
 Program 3: Local Income Tax Exemption and/or Reduction  
Program 4: Grant for Key Enterprises in Equipment Manufacturing Industry of Zhongshan 
 Program 5: Export Assistance Grant 
 
Program 6: Research & Development (R&D) Assistance Grant of Wuxing District  
Program 7: Innovative Experimental Enterprise Grant 
 Program 8: Superstar Enterprise Grant  
Program 9: Hot-Rolled Steel Provided by Government at Less than Fair Market Value 
 Program 10: Preferential Tax Policies for Enterprises with Foreign Investment Established in 
Special Economic Zones (excluding Shanghai Pudong Area) 
 Program 11: Preferential Tax Policies for Enterprises with Foreign Investment Established in the 
Pudong Area of Shanghai 
 Program 12: Preferential Tax Policies in the Western Regions  
Program 13: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
Program 14: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
Program 15: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and Equipment 
 Program 16: Income Tax Refund where Profits Re-invested  
Program 17: Goods and Services Provided by Go vernment at Less Than Fair Market Value to 
Enterprises Located in SEZs and Other Designated Areas  
Program 18: The State Key Technology Renovation Projects 
 Program 19: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local 
Governments 
 Program 20: Debt-to-Equity Swaps  
Program 21: Preferential Loans Provided Un der the Northeast Revitalization Program 
 Program 22: Preferential Tax Policies for Foreign Invested Export Enterprises 
 
Program 23: Preferential Tax Policies for Enterprises with Foreign Investment which are Technology Intensive and Knowledge Intensive 
 
Program 24: Preferential Tax Policies for Research and Development by FIEs G/SCM/N/267/CAN 
 
- 41 - 
 
   
Program 25: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments or Places in China and are Engaged in Production or Business Operations Purchasing Domestically Produced Equipments 
 
Program 26: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced Equipments for Technology Upgrading Purpose 
 
Program 27: Income Tax Refund for Re-investment of FIE Profits  Program 28: VAT and Income Tax Exemption/Reduct ion for Enterprises Adopting Debt-to-Equity 
Swaps 
 Program 29: Exemption of Tariff and Import VAT for Imported Technologies and Equipment 
 
Program 30: Relief from Duties and Taxes on Imported Materials and Other Manufacturing Inputs  
Program 31: Reduction in Land Use Fees G/SCM/N/267/CAN 
 
- 42 - 
 
  APPENDIX 8 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CERTAIN THERMOELECTRIC COOLERS AND 
WARMERS FROM THE PEOPLE'S REPUBLIC OF CHINA 
 
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment Established in Special 
Economic Zones;  
Program 2: Preferential Tax Policies for Foreign Invested Enterprises and Foreign Enterprises which 
have establishments or place in China and are engaged in production or business operations purchasing domestically produced equipment;  
Program 3: Government Interest Subsidy of Shenzhen Foreign Trade Development Fund. 
 Program 4: Preferential tax policies for enterprises with foreign investment in border cities; 
General Information: 
 Program 5: Preferential tax policies for enterprises with foreign investment established in the 
coastal economic open areas and in the economic and technological development zones; 
 Program 6: Preferential tax policies for enterprises with foreign investment established in Pudong new area of Shanghai; 
 
Program 7: Preferential tax policies for enterprises with foreign investment established in the Three Gorges of Yangtze; 
 
Program 8: Preferential tax policies in the western regions;  
Program 9: Corporate income tax exemption/reduction; 
 Program 10: Local income tax exemption/reduction;  
Program 11: Exemption/reduction of special land tax and land use fee; 
 Program 12: Tariff and Value-added Tax (VAT) exemptions on imported materials and equipment 
in SEZ and other designated areas; 
 Program 13: Income tax refund where profits re-invested in Guangdong Province; 
 
Program 14: Preferential costs of services and/or  goods provided by government bodies or state-
owned enterprises;  
Program 15: Funds for international market development by SMEs; 
 Program 16: State key technology renovation projects; 
 
Program 17: Support fund (grant) provided by the Government of Xuyi County, Jiangsu Province;  
Program 18: Government export subsidy and product innovation subsidy; 
 Program 19: Reimbursement of anti-dumping and/or countervailing legal expenses by the local governments; 
 
Program 20: Patent subsidy appropriation;  
Program 21: Equity infusions/debt-to equity swaps; 
 Program 22: Loans and interest subsidies provided under the northeast revitalization program; 
 
Program 23: Preferential tax policies for foreign-invested enterprises; G/SCM/N/267/CAN 
 
- 43 - 
 
   
Program 24: Preferential tax policies for foreign-invested export enterprises;  Program 25: Preferential tax policies for enterpri ses with foreign investment which are technology-
intensive and knowledge-intensive; 
 Program 26: Preferential tax polides for enterprises with foreign investment recognized as high or 
new technology enterprises established in the State high or new technology industrial development 
zones, and for advanced technology enterprises in vested in and operated by foreign businesses; 
 Program 27: Preferential tax policies for enterprises recognized as high or new technology 
enterprises established in the State high or new technology industrial development zones; 
 Program 28: Preferential tax policies for enterprises which provide employment for unemployed 
people; 
 Program 29: Preferential tax policies for the research and development of foreign-invested 
enterprises; 
 Program 30: Preferential tax policies for domestically invested enterprises (DIEs) purchasing domestically produced equipment for technology upgrading purposes; 
 
Program 31: Accelerated depreciation on fixe d assets in Binhai New Area of Tianjin; 
 
Program 32: Reduced tax rate for productive FIEs scheduled to operate for a period of not less 
than 10 years;  
Program 33: Income tax refund for re-investment of FIE profits by foreign investors; 
 Program 34: Repaying foreign currency loan by returned VAT;  
Program 35: VAT and income tax exemption/reduct ion for enterprises adopting debt-to-equity 
swaps;  
Program 36: Exemption of tariff and import VAT for imported technology and equipment; 
 Program 37: Reduction in land use fees; 
 
Program 38: Purchase of goods from state-owned enterprises. G/SCM/N/267/CAN 
 
- 44 - 
 
  APPENDIX 9 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CE RTAIN ALUMINUM EXTRUSIONS FROM THE 
PEOPLE'S REPUBLIC OF CHINA 
 
Program 1: Preferential Tax Policies for Enterprises with Foreign Investment Established in the 
Coastal Economic Open Areas and in the Economic and Technological Development Zones  
Program 2: Research & Development (R&D) Assistance Grant 
 Program 3: Superstar Enterprise Grant   
Program 4: Matching Funds for International Market Development for SMEs 
 Program 5: One-time Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks 
of China" or "Famous Brands of China" 
 Program 6: Export Brand Development Fund 
 
Program 7: Preferential Tax Policies for Foreign Invested Enterprises - Reduced Tax Rate for Productive   
Program 8: Preferential Tax Policies for Foreign Invested Export Enterprises 
 Program 9: Local Income Tax Exemption and/or Reduction 
 
Program 10: Exemption of Tariff and Import VAT for Imported Technologies and Equipment  
Program 11: Patent Award of Guangdong Province  
 Program 12: Training Program for Rural Surplus Labor Force Transfer Employment  
Program 13: Reduction in Land Use Fees 
 Program 14: Provincial Scientific Development Plan Fund 
  
Program 15: Primary Aluminum Provided By Go vernment at Less Than Fair Market Value 
 
Program 16: Preferential tax policies for enterprises with foreign investment established in Pudong 
area of Shanghai  Program 17: Preferential tax policies for enterprises with foreign investment established in special 
economic zones (excluding Shanghai Pudong area) 
 Program 18: Preferential tax policies in the Western Regions 
 
Program 19: Local Income Tax Exemption and/or Reduction for SEZs and Designated Areas  
Program 20: Exemption/reduction of special land tax and land use fee 
 Program 21: Tariff and Value-added Tax (VAT) exemptions on imported materials and equipments  
Program 22: Income Tax Refund where Profits Re-Invested 
 Program 23: Preferential costs of services or good s provided by government bodies or state-owned 
enterprises 
 Program 24: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas 
 G/SCM/N/267/CAN 
 
- 45 - 
 
  Program 25: The State Key Technology Renovation Projects 
 Program 26: Reimbursement of Antidumping and/or  Countervailing Legal Expenses by the Local 
Governments 
 
Program 27: Grant for Key Enterprises in Equipment Manufacturing Industry  
Program 28: Export Assistance Grant 
 Program 29: Innovative Experimental Enterprise Grant  
Program 30: Inward Remittance of Export Earnings 
 Program 31: Interest Subsidies for Loans Secured by Tax Refund Accounts 
 
Program 32: Special Support Fund for Non-State-Owned Enterprises (NSOEs)  
Program 33: State Fund for R&D Technology Projects 
 Program 34: Innovation Fund for Medium and Small Business  
Program 35: Technical Renovation Loan Interest Discount Fund 
 Program 36: Special Project Support Fund 
 
Program 37: Special Funds for Foreign Economic and Technical Cooperation  
Program 38: Special Fund for Brand Development 
 Program 39: Key Export Enterprise Assistance Fund  
Program 40: Support Fund for Key Commercial and Industrial Enterprises 
 Program 41: Venture Investment Fund of Hi-Tech Industry 
 
Program 42: National Innovation Fund for Technology Based Firms  
Program 43: Guangdong - Hong Kong Technology Cooperation Funding Scheme 
 Program 44: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment 
 
Program 45: State Fund with Interest Discount  
Program 46: Debt-to Equity Swaps 
 Program 47: Loans and Interest Subsidies provided under the Northeast Revitalization Program 
 
Program 48: Loan Guarantee Fund for Small and Medium Enterprises  Program 49: Interest-Free Loans to High and New Technology Projects 
 
Program 50: Preferential tax policies for enterpri ses with foreign investment which are technology-
intensive and knowledge-intensive 
 
Program 51: Preferential tax policies for the research and development of foreign-invested enterprises 
 
Program 52: Preferential tax policies for foreign invested enterprises and foreign enterprises which 
have establishments or place in China and are engaged in production or business operations purchasing domestically produced equipment 
 G/SCM/N/267/CAN 
 
- 46 - 
 
  Program 53: Preferential tax policies for domestic enterprises purchasing domestically produced 
equipment for technology upgrading purpose  Program 54: Income Tax Refund for Re-investment of FIE Profits by Foreign Investors 
 
Program 55: VAT and Income Tax Exemption/Reduct ion for Enterprises adopting Debt-to-Equity 
Swaps 
 
Program 56: Relief from Duties and Taxes on Imported Materials and Other Manufacturing Inputs  
 
__________