G/SCM/N/305/CAN  
 
27 September 2016  
(16-5148) Page: 1/39 
Committee on Subsidies  
and Countervailing Measures  Original: English  
 
   
SEMI -ANNUAL REPORT UNDER  
ARTICLE 25.11 OF THE  AGREEMENT  
CANADA  
Reproduced herewith is the semi -annual report for the period 1 January -30 June 2016 from 
Canada . 
 
_______________  
 
  
  G/SCM/N/305/CAN  
 
- 2 - Reporting Member:  Canada1 
SEMI -ANNUAL REPORT OF COU NTERVAILING DUTY ACT IONS2 
FOR THE PERIOD 1 JANUARY -30 JUNE 2016 
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 
measur es; 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 impo rts 
(Note 2)  Name(s) of the 
subsidy 
programme(s) 
countervailed  
1 2 3 4 5 6 7 8 9 10 11 
China  Certain large diameter 
carbon and alloy steel 
line pipe  
HS ex -7305.11,  
ex-7305.12,  
ex-7305.19  
 
 
CVD/143/CN  
 24.03.16  
S: 01.07.14 – 
31.12.15  
 
I: 01.01.13 – 
31.03. 16 22.06.16  
 
"All others " rate: 
30.3% of the 
export price of 
the goods  N/A N/A N/A N/A CF 35.8% of 
total imports  See Appendix 1  
Certain carbon and 
alloy steel line pipe  
HS ex -7304.19,  
ex-7305.11,  
ex-7305.12,  
ex-7305.19, 7306.19;  
CV/142/CN  28.08.15  
S: 01.01.14 – 
30.06.15  
 
I: 01.01.12 – 
30.09.15  26.11.15  
0.16 – 34.64%  
 
"All others " rate: 
34.73% of the 
export price of 
the goods  29.03.16  
12.10 – 
986.85  
RMB/MT  
 
"All others " 
rate: 
989.97 
RMB/MT  N/A N/A N/A CF 51.7% of 
total imports  See Appendix 2 
 
                                                
1 Website address where published reports on investigations are available:  http://www.cbsa -asfc.gc.ca/sima -lmsi/menu -eng.html  or 
 http://www.citt -tcce.gc.ca/en/dumping -and-subsidizing  
2 All terms and column headings used in this format have the meanings assigned to them in the instructions.  
3 For reference purposes only.    
  G/SCM/N/305/CAN  
 
- 3 -  
1 2 3 4 5 6 7 8 9 10 11 
India Certain hot -rolled 
steel plate  
HS 7208.51, 
7208.52;  
CV/141/IN (*)  10.06.15  
 
S: 01.01.14 – 
31.03.15  08.09.15  
 
"All others" rate:  
20.3% of the 
export price of 
the goods  N/A N/A 06.01.16  
 
No Injury  N/A CF 17.2% of 
total imports  N/A 
  
  G/SCM/N/305/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 copper 
pipe fittings  
HS 7412.10, 
7412.20  
CV/118/CN  23.03.16  
(SNR)  
S: 01.01.13 – 
31.01.16  
 
I: 01.01.13 – 
31.03.1 6 N/A N/A NA NA NA 883,144 kg  NA See Appendix 4  
Certain stainless 
steel sinks 
HS 7324.10  
CV/129/CN  
 01.03.16  
(ADR)  N/A 07.07.16  
0.001 – 2.27 
RMB/Unit   
All others rate:  
264.94 RMB/Unit  N/A N/A N/A N/A N/A See Appendix 3  
Certain copper 
pipe fittings  
HS 7412.10, 
7412.20  
CV/118/CN  17.09.15  
(ADR)  N/A 05.02.16  
 
0.0 RMB/kg  
 
"All o thers" rate:  
17.73 RMB/kg  N/A N/A N/A N/A N/A See Appendix 4  
Certain steel 
grating  
HS 7308.90  
CV/126/CN  12.08.15  
(SNR)  
S: 01.01.12 – 
30.06.15  
I: 01.01.13 – 
31.12.15  N/A 18.04.16  N/A N/A N/A 620 Metric 
Tonnes  0.18% of 
total 
imports  See Appendix 5  
Certai n concrete 
reinforcing bar  
HS 7213.10, 
7214.20,7215.90, 
7227.90  
CV/138/CN  09.02.16  
(ADR)  N/A 29.06.16  
"All others" rate:  
469 RMB/Metric 
Tonne  N/A N/A N/A N/A N/A See Appendix 6  
Certain oil country 
tubular goods  
HS 7304.29, 
7304.39, 7304.59, 
7306.29  
CV/12 5/CN Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed: 
01.12.151 N/A N/A N/A 
 
                                                
1 Prudential Steel LTD. et al v. Bell Supply Company , Federal Court  of Appeal  file no. A-517-15. This is an appeal of the decision in Federal Court file no. T-2126-13.  
  G/SCM/N/305/CAN  
 
- 5 -  
1 2 3 4 5 6 7 8 9 10 11 
China 
(Cont'd)  Certain 
thermoelectric 
coolers and 
warmers  
HS 8418.50, 
8418.61, 8418.69, 
8418.99  
CV/121/CN  Domestic 
Judicial Review  
(Note  3) N/A N/A N/A N/A Appeal filed 
23.01.15  
 
Appeal 
dismissed:  
25.01.162 N/A N/A N/A 
India Certain hot -rolled 
steel sheet 
(previously Hot -
rolled carbon steel 
sheet)HS 7208.25, 
7208.26, 7208.27, 
7208.36, 7208.37, 
7208.38, 7208.39, 
7208.53, 7208.54, 
7208.90, 7211.13, 
7211.14, 7211.19, 
7211.90, 7225.30, 
7225.40, 7225.99, 
7226.20, 7226.91, 
7226.99;  
CV/94/IN  08.12.15  
(SNR)  
 
S: 01.01.12 – 
31.10.15  
I: 01.01.13 – 
31.12.15  N/A N/A N/A N/A N/A N/A N/A See Appendix 7  
Certain hot -rolled 
steel plate  
HS 7208.51, 
7208.52  
CV/141/IN  Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed:  
29.01.163 N/A N/A N/A 
Philippines  Certain oil country 
tubular goods  
HS 7304.29, 
7304.39, 7304.59, 
7306.29, 7306.30, 
7306.50, 7306.90;  
CV/139/PH (*)  Domestic 
Judicial Review  
(Note 3 ) N/A N/A N/A N/A Appeal filed:  
02.04.15  
Appeal 
discontinued  
31.12.154 N/A N/A N/A 
Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed:  
02.04.15  
Appeal 
dismissed  
03.05.165 N/A N/A N/A 
Thailand  Certain oil country 
tubular goods  
HS 7304.29, 
7304.39, 7304.59, 
7306.29, 7306.30, 
7306.50, 7306.90;  
CV/139/TH (*)  Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed:  
02.04.15  
Appeal 
dismissed  
03.05.166 N/A N/A N/A 
Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed:  
02.04.15  
Appeal 
discontinued  
31.12.157 N/A N/A N/A 
                                                
2 Canadian Tire Corporation, Limited, v. President of CBSA , Federal Court of Appeal file no. A -34-15. 
3 Essar Steel Algoma Inc . v. Jindal Steel and Power Limited et al ., Federal Court of Appeal  file no. A-46-16. 
4 Evraz INC. NA Canada v. Tenaris Canada et al. , Federal Court of Appeal  file no. A-183-15. 
5 Prudential Steel ULC and Algoma Tubes INC. v. Boly PIP CO. et al. , Federal C ourt of Appeal  file no. A-185-15. 
6 Prudential Steel ULC and Algoma Tubes INC. v. Boly PIP CO. et al. , Federal Court of Appeal  file no. A-185-15.  
  G/SCM/N/305/CAN  
 
- 6 - 1 2 3 4 5 6 7 8 9 10 11 
Ukraine  Certain oil country 
tubular goods  
HS 7304.29, 
7304.39, 7304.59, 
7306.29, 7306.30, 
7306.50, 7306.90;  
CV/139/UA (*)  Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed:  
02.04.15  
 
Appeal 
dismissed  
03.05.168 N/A N/A N/A 
Domestic 
Judicial Review  
(Note 3)  N/A N/A N/A N/A Appeal filed:  
02.04.15  
 
Appeal 
discontinued  
31.12.159 N/A N/A N/A 
 
 
                                                                                                                                                                                                                                      
7 Evraz INC. NA Canada v. Tenaris Canada et al. , Federal Court of Appeal  file no. A-183-15.  
8 Prudential Stee l ULC and Algoma Tubes INC. v. Boly PIP CO. et al. , Federal Court of Appeal  file no. A-185-15. 
9 Evraz INC. NA Canada v. Tenaris Canada et al. , Federal Court of Appeal  file no. A-183-15.  
  G/SCM/N/305/CAN  
 
- 7 - 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 prelim inary 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 fr om the notice of the 
preliminary determin ation).  
 
 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 i njury; 
or the date of the conclusion of a review of the amount of subsidy in cases where there is an existing Canadian In ternational Trade 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 determination of subsidization (maximum 120 days from the notice of the p reliminary determination).  
If the Canadian International Trade Tribunal finds that the subsidized goods did not ca use injury, definitive duties are not imposed and provisional duties are 
refunded.  
 
 Rescinded (Column 7, reviews/other proceedings) : The Canadian International Trade Tribunal generally conducts the expiry review (sunset review) before 
the expiry of the fi nding or order imposing duties.  If the Tribunal finds that the injury caused by the subsidizing  of the goods is not likely to resume or 
continue, they will rescind the original finding or order, usually on the date of that the order or finding would have e xpired.  
  
 Interim Review  (INR) : 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 measure, or where there are sufficient facts that, although in existence, were not put 
into evidence during the previous review or investigation and were not discoverable by the exercise of reasonable diligence a t that time.  
 
 The symbol SNR refers to a sunset review of an existing 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 reviews of 
whether to extend or rescind measures in force; they are used to update amounts of subsidy.  The completion date of the review is shown in column 5.  If 
this column is empty, the ADR has not been completed during the reporting period.  
 
 Note 1  - Unless otherwise indicated, t he volume of imports reported in column 9 is for the period of investigation for the subsidy  investigation.  
 
 Note 2  - Unless otherwise indicated, the import volume in column 10 is reported as the percentage ra tio of subsidized  imports to total imports  for the 
period of investigation for the subsidy investigation . 
  
Note 3 - Under Canadian legislation, questions of law can be referred to the Federal Court and the Federal Court of Appeal for domesti c judicial review.  
 G/SCM/N/305/CAN  
 
- 8 - 
 
  ANNEXES  
DEFINITIVE COUNTERVA ILING MEASU RES IN FORCE  
AS OF 30 JUNE 2016 (Note 4) 
 
Country/  
Customs 
Territory  Product,  
investigation ID 
number  Measure(s)  Date of original 
imposition; 
publication 
reference  Date(s) of extension; 
publication 
reference(s)  
China  Certain steel fasteners  
CV/103/CN  Duties 07.01.05 
C.Gaz.2005.I.139.04  06.01.10  
C.Gaz.2010.I.144.03  
05.01.15  
C.Gaz.2015.I.149.03  
Certain copper pipe fittings  
CV/118/CN  Duties  19.02.07  
C.Gaz.2007.I.141.09  17.02.12  
C.Gaz.2012.I.146.24  
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  17.03.14  
C.Gaz.2014.I.148.14  
Certain oil country tubular 
goods  
CV/125/CN  Duties  23.03.10  
C.Gaz.2010.I.144.14  02.03.15  
C.Gaz.2015.I.149.11  
Certain steel gra ting 
CV/126/CN  Duties  19.04.11  
C.Gaz.2011.I.145.19  18.04.16  
C.Gaz.2016.I.150.18  
Certain pup joints  
CV/127/CN  Duties  10.04.12  
C.Gaz.2012.I.146.16   
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   
Certain concrete reinforcing 
bar 
CV/138/CN  Duties  09.01.15  
C.Gaz.2015.I.149.03   
Certain photovoltaic 
modules and laminates  
CV/140/CN  Duties  03.07.15  
C.Gaz.2015.I.149.36   
Certain carbon and alloy 
steel line pipe  
CV/142/CN  Duties  29.03.16  
C.Gaz.2016.I.150.15   G/SCM/N/305/CAN  
 
- 9 - 
 
  Country/  
Customs 
Territory  Product,  
investigation ID 
number  Measure(s)  Date of original 
imposition; 
publication 
reference  Date(s) of extension; 
publication 
reference(s)  
European 
Union  Refined sugar  
CV/87/EU  Duties  06.11.95  
C.Gaz.1995.I.129.46  03.11.00  
C.Gaz.2000.I.134.47;  
02.11.05  
C.Gaz.2005.I.139.46  
01.11.2010  
C.Gaz.2010.I.144.471 
30.10.2015  
C.Gaz.2015.I.149.46  
India Certain hot -rolled steel 
sheet (pre viously 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 i s available electronically since 1998.  
 
TERMINATION OF MEASU RES DURING THE PERIO D 
1 JANUARY  THROUGH 30 JUNE 2 016 
Country/Customs 
Territory  Product,  
investigation ID 
number  Date of termination  Reason for termination  
N/A N/A N/A N/A 
 
REFUND REQUESTS DURI NG THE PERIOD  
1 JANUARY THROUGH 30 JUNE 2016  (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  Carbon steel fasteners  
CV/103  07.01.05;  
05.01.15  113 (commenced) 149  
(completed)124  
Thermoelectric coolers and 
warmers  
CV/121  11.12.08; 09.12.13  1 (commenced)1 
(completed) 11  
Aluminium extrusions  
CV/124  17.03.09;  
17.03.14  5 (commenced 4  
(completed) 18  
Stainless steel sinks  
CV/129  24.05.12  8 (commenced) 6  
(completed) 8  
Photovoltaic modules   and 
laminates  
CV/140  03.07.15  2 (commenced) 2  
(completed) 0  
European Union  Refined sugar  
AD/1110  06.11.95;  
30.10.15  1 (commenced) 1  
(completed) 0  
 
Note 5  In Can ada, 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;  
                                                
1 The finding against the European Union was originally 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/305/CAN  
 
- 10 - 
 
  - 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 appe ar 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.  
 
Consequently, the table records the number of requests made u nder both levels of re -
determination, for any of the two grounds listed previously with respect to imported goods subject 
to countervailing measures.  
 
Note that in the context of the Canadian system for processing refund requests, the following 
descriptio ns apply for the table headings:  
 
- "Number of refund requests received ": the number of requests received during the period 
covered by the report.  
 
- "Number of refund reviews commenced ": includes the number of requests received during 
the period covered b y 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 ": the 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 req uest to represent a series of entries rather than an individual entry.  
 
APPEALS ON REFUND RE QUESTS DURING THE PE RIOD  
1 JANUARY  THROUGH 3 0 JUNE 2016 (Note 6) 
Country/Customs 
Territory  Product,  
Investigation ID number  Date of filing of 
appeal  Date of appeal  
decision  
China  Certain steel fasteners  
CV/103/CN 09.10.14  25.01.162 
 
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 Robertson , CITT file no. EA-2014-002. Appeal dismissed.  G/SCM/N/305/CAN  
 
- 11 - 
 
  APPENDIX 1 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE 
PRELIMINARY DETERMINATION OF SUB SIDIZATION OF CERTAI N LARGE DIAMETER 
CARBON AND ALLOY STE EL LINE PIPE FROM TH E PEOPLE'S REPUBLIC OF CHINA  
 
Program 1: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
 
Program 2: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
 
Program 3: Income Tax Refund for Enterprises Located in Tianjin Jinnan Economic Development 
Area 
 
Program 4: Income Tax Refund where Profits Re -invested in SEZs and other Designated Are as 
 
Program 5: Local Income Tax Exemption and/or Reduction 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: Pr eferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudong Area)  
 
Program 8: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and 
in the Economic and Technological Development Zones  
 
Program 9: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  
 
Program 10: Preferential Tax Policies of Zhangjiagang Free Trade Zone  
 
Program 11: Tariff and Value -added Tax (VAT) Exemptions on  Imported Materials and Equipment 
in SEZs and other Designated Areas  
 
Program 12: VAT Exemptions for the Central Region  
 
Program 13: Debt Forgiveness  
 
Program 14: Discounted Loans for Export -oriented Enterprises  
 
Program 15: Export Buyer 's Credit Provided by the Export -Import Bank of China  
 
Program 16: Export Guarantees Provided by the GOC  
 
Program 17: Export Seller 's Credit Provided by the Export -Import Bank of China  
 
Program 18: Import Credit Provided by the Export -Import Bank of China  
 
Program 19: Loan F rom Local Finance Bureau  
 
Program 20: Loans and Interest Subsidies provided under the Northeast Revitalization Program  
 
Program 21: Onlending Support Provided by the Export -Import Bank of China through Loan 
Guarantees or Loan Repayment  
 
Program 22: Prefere ntial Loans from State -Owned Banks  
 
Program 23: Trade Financing Services Provided by the Export -Import Bank of China  
 
Program 24: Accelerated Depreciation on Fixed Assets in Binhai New Area of Tianjin  G/SCM/N/305/CAN  
 
- 12 - 
 
  Program 25: Advanced Science/Technology Enterprise Gran t 
 
Program 26: Allowance to Pay Loan Interest (Zhongshan City, Guangdong)  
 
Program 27: Assistance for Technology Innovation - R&D Project  
 
Program 28: Award of Taxpayers in Yanghang Industrial Park  
 
Program 29: Awards to Enterprises Whose Products Qualify for "Well -Known Trademarks of China" 
or "Famous Brands of China"  
 
Program 30: Business Bureau 2012 Market Monitoring System of Subsidies  
 
Program 31: Business Development Overseas Support Fund (Foshan)  
 
Program 32: Changzhou Qishuyan District Environmental  Protection Fund (Jiangsu)  
 
Program 33: Changzhou Technology Plan (Jiangsu)  
 
Program 34: Compensation from relocation  
 
Program 35: Contribution Award for the development of Industry and Society  
 
Program 36: Dispersed Employment Subsidy  
 
Program 37: Emissio n Reduction and Energy -saving Award  
 
Program 38: Energy Saving Grant 2008  
 
Program 39: Energy -Saving Technique Special Fund  
 
Program 40: Energy -saving Technology Renovation Fund  
 
Program 41: Enterprise Innovation Award of Qishuyan District (Jiangsu)  
 
Progr am 42: Enterprise Technology Centers  
 
Program 43: Environment Protection Award (Jiangsu)  
 
Program 44: Export Assistance Grant  
 
a. Provided by Jiangdu District  
b. Provided by city of Tianjin  
c. Provided by Municipality A  
 
Program 45: Export Brand Developmen t Fund  
 
a. Provided by city of Tianjin  
b. Provided by Municipality A  
c. Allocation of Changzhou for Foreign Trade Market Development and Export Brands  
 
Program 46: Export Credit Insurance Supporting Fund  
 
Program 47: Financial Aid for Excellent Performance  of Enterprises in Quality Control  
 
Program 48: Financial Subsidy  
 
a. Provided by city of Shanghai  
b. Provided by city of Changzhou  
c. Provided by Municipality A  
d. Provided by Municipality B  
 G/SCM/N/305/CAN  
 
- 13 - 
 
  Program 49: Financial Support for Foreign Trade  
a. Provided by city of Changzhou  
b. Provided by city of Wuxi  
 
Program 50: Five Points, One Line Strategy in Liaoning Province  
 
Program 51: Foreign Trade Development Fund Program – VAT Refunds  
 
Program 52: Fund for Urban Public Utilities  
 
Program 53: Government Export Sub sidy and Product Innovation Subsidy  
 
Program 54: Government of Shijiazhuang City Export Award  
 
Program 55: Grant – Changzhou City Key Supporting Industry Upgrading Special Fund  
 
Program 56: Grant – Changzhou Five Major Industries Development Special Fund  
 
Program 57: Grant – Cleaning -production Qualified Enterprise Reward  
 
Program 58: Grant – Development of Strategic Emerging Industry  
 
Program 59: Grant – Financial Subsidies from Wei Hai City Gao Cun Town Government  
 
Program 60: Grant – Jiangsu Province Fin ance Supporting Fund  
 
Program 61: Grant – Large Taxpayer Award  
 
Program 62: Grant – Patent Application Assistance  
 
a. Provided by city of Shanghai  
b. Provided by Municipality A  
c. Provided by Municipality B  
 
Program 63: Grant – Provincial Foreign Economy a nd Trade Development Special Fund  
 
Program 64: Grant – Provisional Industry Promotion Special Fund  
 
Program 65: Grant – Resources Conservation and Environment Protection Grant  
 
a. Provided by city of Yangzhou  
b. Provided by Municipality A  
 
Program 66: Gran t – Special Fund for Fostering Stable Growth of Foreign Trade in 2009  
 
Program 67: Grant - Special Supporting Fund for Commercialization of Technological Innovation 
and Research Findings  
 
Program 68: Grant – State Service Industry Development Fund  
 
Program  69: Grant – Subsidy from Water Saving Office  
 
Program 70: Grant - Water Pollution Control Special Fund for Taihu Lake  
 
Program 71: Grant – Wendeng Government (Shandong)  
 
Program 72: Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Foreign Investment  
 
Program 73: Grants for Export Increasing  
 
Program 74: Grants for International Certification  G/SCM/N/305/CAN  
 
- 14 - 
 
  Program 75: Grant for Key Enterprises in Equipment Manufacturing Industry of Zhongshan  
 
Program 76: Grant for Market Promotion a nd Trade Development  
 
Program 77: Grants for National Development, Energy Conservation, Resource -saving, and 
Industrial Pollution Control Projects  
 
Program 78: Grants to Privately -Owned Export Enterprises  
 
Program 79: Grants under the Information Technolog y Program of Feicheng  
 
Program 80: Guangdong – Hong Kong Technology Cooperation Funding Scheme  
 
Program 81: Guaranteed Growth Fund  
 
Program 82: Innovative Experimental Enterprise Grant  
 
Program 83: Innovative Small and Medium -Sized Enterprise Grants  
 
Progr am 84: Interim Measures of Fund Management of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair (Zhongshan)  
 
Program 85: International Market Fund for Export Companies (Jiangmen City)  
 
Program 86: International Market Fund for Small - and Medium -sized Export Companies  
 
Program 87: Jiangdu City Industrial Economy Performance Award (Jiangsu)  
 
Program 88: Liaoning High -Tech Products & Equipment Export Interest Assistance  
 
Program 89: Local and Provincial Government Reimbursement Grants on  Export Credit Insurance 
Fees 
 
a. Provided by city of Changzhou  
b. Provided by Provincial Government  
 
Program 90: Modern Service Grant  
 
Program 91: Municipal Government – Exhibition Grant  
 
Program 92: Municipal Government – Export Grant  
 
Program 93: Munici pal Government – Insurance Fee Grant  
 
Program 94: National High -Tech R&D Program (Also Known as the 863 Program)  
 
Program 95: National Innovation Fund for Technology Based Firms  
 
Program 96: Promoting the Creation of R&D Institution  
 
Program 97: Preferenti al Export Credit Insurance Provided by the China Export and Credit 
Insurance Corporation, Including Grants Provided by the GOC to Cover Export Credit Insurance 
Fees 
 
Program 98: Product Quality Grant  
 
Program 99: Provincial Government - Equipment Grant  
 
Program 100: Provincial Scientific Development Plan Fund  
 
Program 101: Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices  
 G/SCM/N/305/CAN  
 
- 15 - 
 
  Program 102: Refund from Government for Participating in Trade Fair (Foshan)  
 
Program 103: Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the Local 
Governments  
 
a. Provided by city of Shanghai  
b. Provided by Municipality A  
 
Program 104: Reimbursement of Foreign Affairs Services Expenses (Foshan)  
 
Program 105: Repaying Foreign Currency Loan by Re turned VAT  
 
Program 106: Research & Development (R&D) Assistance Grant  
 
a. Provided by the Central Government  
b. Provided by Municipal  
 
Program 107: Science and Technology Award  
 
Program 108: Special fund on Shanghai master studio (Chenjie)  
 
Program 109: S pecial Funds on Talents  
 
Provided by city of Shanghai  
 
Provided by the Central Government  
 
Program 110: Subsidy for Employing Disabled Employees  
 
Program 111: Subsidy for infrastructure  
 
Program 112: Subsidy for Key industries revival and comprehensive tec hnological revamping  
 
Program 113: Subsidy for Supporting Energy Conservation and Emission Reduction of Local 
Industry  
 
Program 114: Subsidy for the Technology Development  
 
a. Provided by city of Shanghai  
b. Provided by Municipality A  
 
Program 115: Superst ar Enterprise Grant  
 
Program 116: Supporting Fund for Non -refundable Export Tax Loss on Mechanical & Electrical 
Product and High -tech Product (Jiangmen City)  
 
Program 117: Supportive Fund Provided by the Government of Xuyi County, Jiangsu  
 
Program 118: Tec hnical Renovation Loan Interest Discount Fund  
 
Program 119: Technology Creation Award  
 
Program 120: Talent Reward – Purchase of Advanced Equipment  
 
a. Provided by Provincial Government  
b. Provided by Municipal Government  
 
Program 121: The "Torch Project"  
 
Program 122: Training Program for Rural Surplus Labour Force Transfer Employment  
 
Program 123: Venture Investment Fund of Hi -Tech Industry  G/SCM/N/305/CAN  
 
- 16 - 
 
  Program 124: Water Fund Refund/Exemption 2008  
 
Program 125: Water Saving Enterprise  
 
Program 126: Corporate Income Ta x Reduction for New High -Technology Enterprises  
 
Program 127: Deed Tax Exemptions For Land Transferred through Merger or Restructuring  
 
Program 128: Exemption from City Maintenance and Construction Taxes and Education Fee 
Surcharges for FIEs  
 
Program 129:  Exemption of Flood -proofing Fund Payment  
 
Program 130: Income Tax Offset for the Purchase of Energy -saving and Water -saving Equipment  
 
Program 131: Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
 
Program 132: Municipal Government  – Preferential Tax Program  
 
Program 133: Offset and Exemption of Dedicated Equipment  
 
Program 134: Preferential Tax Policies in the Western Regions  
 
Program 135: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment  for Technology Upgrading Purpose  
 
Program 136: 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  137: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  
 
Program 138: Preferential Tax Policies for Foreign Invested Export Enterprises  
 
Program 139: Preferential Tax Policies for the Research and Development of FIEs  
 
Program 140: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period not Less 
Than Ten Years  
 
Program 141: Reduction and Calculation of Revenue from Comprehensive Utilization of Resources  
 
Program 142: Stamp Tax Exemption on Share Transf ers under Non -tradable Share Reform  
 
Program 143: Tax preference available to companies that operate at a small profit  
 
Program 144: Tax Policies for the Deduction of Income of the Disabled  
 
Program 145: Tax Policies for the Deduction of Research and De velopment Expenses  
 
Program 146: VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt -to-Equity 
Swaps  
 
Program 147: VAT Exemptions for State -authorized Enterprise Technical Centers  
 
Program 148: Exemption of Tariff and Import VAT for the I mported Technologies and Equipment  
 
Program 149: Import tariff and VAT exemptions for FIEs and certain domestic enterprises using 
imported equipment in encouraged industries  
 
Program 150: Relief from Duties and Taxes on Imported Material and Other Manufact uring Inputs  
 G/SCM/N/305/CAN  
 
- 17 - 
 
  Program 151: VAT Reduction and Exemption for Recycled Products  
 
Program 152: VAT Refunds to FIEs Purchasing Domestically -Produced Equipment  
 
Program 153: Acquisition of Government Assets at Less than Fair Market Value  
 
Program 154: Input Mate rials Provided by Government at Less than Fair Market Value  
 
Program 155: Provision of Land for Less Than Adequate Remuneration by Jiangsu Province  
 
Program 156: Provision of Land for Less Than Adequate Remuneration within the Wuxi High -tech 
Development Zo ne 
 
Program 157: Provision of Land within the Economic and Technology Development Zone for Less 
Than Adequate Remuneration  
 
Program 158: Utilities Provided by Government at Less than Fair Market Value  
 
Program 159: Debt -to-Equity Swaps  
 
Program 160: Exempt ions for SOEs from Distributing Dividends to the State  
 G/SCM/N/305/CAN  
 
- 18 - 
 
   
APPENDIX 2 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N CARBON AND ALLOY S TEEL LINE PIPE 
FROM THE PEOPLE'S RE PUBLIC OF CHINA  
 
Program  1: Corpo rate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
 
Program 2: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
 
Program 3: Income Tax Refund for Enterprises Located in Tianjin Jinnan Economic Development 
Area 
 
Program 4: Income Tax Refund where Profits Re -invested in SEZs and other Designated Areas  
 
Program 5: Local Income Tax Exemption and/or Reduction 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: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudong Area ) 
 
Program 8: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and 
in the Economic and Technological Development Zones  
 
Program 9: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  
 
Program 10: Tariff and Value -added Tax (VAT) Exemptions on Imported Materials and Equipment 
in SEZs and other Designated Areas  
 
Program 11: VAT Exemptions for the Central Region  
 
Program 12: Debt Forgiveness  
 
Program 13: Discounted Loans for Export -oriented Enterprises  
 
Program 14: Export Buyer 's Credit Provided by the Export -Import Bank of China  
 
Program 15: Export Guarantees Provided by the GOC  
 
Program 16: Export Seller 's Credit Provided by the Export -Import Bank of China  
 
Program 17: Import Credit Provided by the Ex port-Import Bank of China  
 
Program 18: Loan From Local Finance Bureau  
 
Program 19: Loans and Interest Subsidies provided under the Northeast Revitalization Program  
 
Program 20: Onlending Support Provided by the Export -Import Bank of China through Loan 
Guarantees or Loan Repayment  
 
Program 21:  Preferential Loans from State -Owned Banks  
 
Program 2 2: Trade Financing Services Provided by the Export -Import Bank of China  
 
Program 2 3: Accelerated Depreciation on Fixed Assets in Binhai New Area of Tianjin  
 G/SCM/N/305/CAN  
 
- 19 - 
 
  Program 2 4: Advanced Science / Technology Enterprise Grant  
 
Program 2 6: Assistance for Technology Innovation - R&D Project  
 
Program 27:  Award of Taxpayers in Yanghang Industrial Park  
 
Program 28 -1: Awards to Enterprises Whose Products Qualify for "Well -Known Tradem arks of 
China" or "Famous Brands of China" – Shanghai  
 
Program 28 -2: Awards to Enterprises Whose Products Qualify for "Well -Known Trademarks of 
China" or "Famous Brands of China" – Jiangsu Province  
 
Program 29:  Business Bureau 2012 Market Monitoring System  of Subsidies  
 
Program 31: Changzhou Qishuyan District Environmental Protection Fund (Jiangsu)  
 
Program 32: Changzhou Technology Plan (Jiangsu)  
 
Program 33: Emission Reduction and Energy -saving Award  
 
Program 34: Energy Saving Grant 2008  
 
Program 35: Energ y-Saving Technique Special Fund  
 
Program 36: Energy -saving Technology Renovation Fund  
 
Program 37: Enterprise Innovation Award of Qishuyan District (Jiangsu)  
 
Program 38: Enterprise Technology Centers  
 
Program 39: Environment Protection Award (Jiangsu)  
 
Program 40-1: Export Assistance Grant – Jiangdu District  
 
Program 40 -2: Export Assistance Grant – Tianjin  
 
Program 40 -3: Export Assistance Grant – Municipality A  
 
Program 41 -1: Export Brand Development Fund – Tianjin  
 
Program 41 -2: Export Brand Development F und – Municipality A  
 
Program 41 -3: Export Brand Development Fund – Allocation of Changzhou for Foreign Trade 
Market Development and Export Brands  
 
Program 42 -1: Financial Subsidy – Shanghai  
 
Program 42 -2: Financial Subsidy – Changzhou  
 
Program 42 -3: Finan cial Subsidy – Municipality A  
 
Program 42 -4: Financial Subsidy – Municipality B  
 
Program 43:  Five Points, One Line Strategy in Liaoning Province  
 
Program 44: Foreign Trade Development Fund Program – VAT Refunds  
 
Program 45: Fund for Urban Public Utilities  
 
Program 46: Government Export Subsidy and Product Innovation Subsidy  
 
Program 47: Government of Shijiazhuang City Export Award  G/SCM/N/305/CAN  
 
- 20 - 
 
   
Program 48: Grant – Changzhou City Key Supporting Industry Upgrading Special Fund  
 
Program 49: Grant – Changzhou Five Major Ind ustries Development Special Fund  
 
Program 50:  Grant – Cleaning -production Qualified Enterprise Reward  
 
Program 52: Grant – Jiangsu Province Finance Supporting Fund  
 
Program 53: Grant – Large Taxpayer Award  
 
Program 54 -1: Grant – Patent Application Assistan ce – Shanghai  
 
Program 54 -2: Grant – Patent Application Assistance - Municipality A  
 
Program 54 -3: Grant – Patent Application Assistance - Municipality B  
 
Program 55:  Grant – Provincial Foreign Economy and Trade Development Special Fund  
 
Program 56: Grant – Provisional Industry Promotion Special Fund  
 
Program 57 -1: Grant – Resources Conservation and Environment Protection Grant – Yangzhou  
 
Program 57 -2: Grant – Resources Conservation and Environment Protection Grant – Municipality A  
 
Program 58: Grant – Special Fund for Fostering Stable Growth of Foreign Trade in 2009  
 
Program 59:  Grant – Special Supporting Fund for Commercialization of Technological Innovation 
and Research Findings  
 
Program 60: Grant – State Service Industry Development Fund  
 
Program 61:  Grant – Subsidy from Water Saving Office  
 
Program 62: Grant - Water Pollution Control Special Fund for Taihu Lake  
 
Program 66: Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Foreign Investment  
 
Program 67:  Grants for Export Increasing  
 
Program 68: Grants for International Certification  
 
Program 69: Grants to Privately -Owned Export Enterprises  
 
Program 71: Guangdong – Hong Kong Technology Cooperation Funding Scheme  
 
Program 72: Guaranteed Growth Fund  
 
Program 73: Innova tive Experimental Enterprise Grant  
 
Program 74: Innovative Small and Medium -Sized Enterprise Grants  
 
Program 77: International Market Fund for Small - and Medium -sized Export Companies  
 
Program 78:  Jiangdu City Industrial Economy Performance Award (Jiangsu)  
 
Program 79: Liaoning High -Tech Products & Equipment Export Interest Assistance  
 
Program 80 -1: Local and Provincial Government Reimbursement Grants on Export Credit 
Insurance Fees - Changzhou  
 G/SCM/N/305/CAN  
 
- 21 - 
 
  Program 80 -2: Local and Provincial Government Reimbursement Gr ants on Export Credit 
Insurance Fees - Provincial  
 
Program 81: Modern Service Grant  
 
Program 82: Municipal Government – Exhibition Grant  
 
Program 83: Municipal Government – Export Grant  
 
Program 84: Municipal Government – Insurance Fee Grant  
 
Program 85:  National High -Tech R&D Program (Also Known as the 863 Program)  
 
Program 86: National Innovation Fund for Technology Based Firms  
 
Program 87:  Preferential Export Credit Insurance Provided by the China Export and Credit 
Insurance Corporation, Including Grants  Provided by the GOC to Cover Export Credit Insurance 
Fees 
 
Program 88:  Product Quality Grant  
 
Program 89:  Provincial Government – Equipment Grant  
 
Program 90: Provincial Scientific Development Plan Fund  
 
Program 91:  Reduction in Land Use Fees, Land Rental  Rates, and Land Purchase Prices  
 
Program 93 -1: Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the Local 
Governments – Shanghai  
 
Program 93 -2: Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the Local 
Government s – Municipality A  
 
Program 95: Repaying Foreign Currency Loan by Returned VAT  
 
Program 96 -1: Research & Development (R&D) Assistance Grant – Federal  
 
Program 96 -2: Research & Development (R&D) Assistance Grant – Municipal  
 
Program 97: Science and Technolo gy Award  
 
Program 98 -1: Subsidy for the Technology Development – Shanghai  
 
Program 98 -2: Subsidy for the Technology Development – Municipality A  
 
Program 99: Superstar Enterprise Grant  
 
Program 10 2: Technical Renovation Loan Interest Discount Fund  
 
Program  104: The "Torch Project"  
 
Program 10 5: Venture Investment Fund of Hi -Tech Industry  
 
Program 10 6: Water Fund Refund/Exemption 2008  
 
Program 10 7: Water Saving Enterprise  
 
Program 108:  Corporate Income Tax Reduction for New High -Technology Enterprises  
 
Progr am 10 9: Deed Tax Exemptions For Land Transferred through Merger or Restructuring  
 G/SCM/N/305/CAN  
 
- 22 - 
 
  Program 1 10: Exemption from City Maintenance and Construction Taxes and Education Fee 
Surcharges for FIEs  
 
Program 1 11: Income Tax Refund for Re -investment of FIE Profits by  Foreign Investors  
 
Program 1 12: Municipal Government – Preferential Tax Program  
 
Program 113: Preferential Tax Policies in the Western Regions  
 
Program 114: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose  
 
Program 115: 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 116: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  
 
Program 117: Preferential Tax Policies for Foreign Invested Export Enterprises  
 
Program 118: Preferential Tax Policies for the Research and Development of FIEs  
 
Program 119: Stamp Tax Exemption on Share Transfers under Non -tradable Share Reform  
 
Program 120: Tax preference available to companies that operate at a small profit  
 
Program 122: VAT and Income Tax Exemption/Reduction for Enterprises Adopting  
Debt-to-Equity Swaps  
 
Program 123:  Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
 
Program 12 4: Import tariff and VAT exemptions for FIEs and certain domestic enterprises using 
imported equipment in encouraged industries  
 
Program 12 5: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
 
Program 12 6: VAT Reduction and Exemption for Recycled Products  
 
Program 12 7: VAT Refunds to FIEs Purchasing Domestically -Produced Equipment  
 
Program 12 8: Acquisition of Governm ent Assets at Less than Fair Market Value  
 
Program 129:  Input Materials Provided by Government at Less than Fair Market Value  
 
Program 130:  Provision of Land for Less Than Adequate Remuneration by Jiangsu Province  
 
Program 13 1: Provision of Land for Less T han Adequate Remuneration within the Wuxi  
High-tech Development Zone  
 
Program 13 2: Provision of Land within the Economic and Technology Development Zone for Less 
Than Adequate Remuneration  
 
Program 13 3: Utilities Provided by Government at Less than Fair Ma rket Value  
 
Program 13 4: Debt-to-Equity Swaps  
 
Program 13 5: Exemptions for SOEs from Distributing Dividends to the State  
 
Program 136 -1: Talent Reward – Purchase of Advanced Equipment  
 
Program 136 -2: Talent Reward – Provided by Provincial Government  G/SCM/N/305/CAN  
 
- 23 - 
 
   
Progr am 136 -3: Talent Reward – Provided by Municipal Government  
 
Program 137:  Promoting the Construction of R&D Institution  
 
Program 138:  Grant – Development of Strategic Emerging Industry  
 
Program 139:  Grant for National Development, Energy Conservation, Resou rce-saving, and 
Industrial Pollution Control Projects  
 
Program 140 -1: Financial Support for Foreign Trade – Changzhou  
 
Program 140 -2: Financial Support for Foreign Trade – Wuxi 
 
Program 142:  Financial Aid for Excellent Performance of Enterprises in Qualit y Control  
 
Program 143:  Technology Creation Award  
 
Program 144:  Export Credit Insurance Supporting Fund  
 
Program 145:  Contribution Award for the development of Industry and Society  
 
Program 146:  Subsidy for Supporting Energy Conservation and Emission Reduc tion of Local 
Industry  
 
Program 147: Preferential Tax Policies of Zhangjiagang Free Trade Zone  
 
Program 148:  Subsidy for Employing Disabled Employees  
 
Program 149:  Special fund on Shanghai master studio (Chenjie)  
 
Program 150 -1: Special Funds on Talents – Shanghai  
 
Program 150 -2: Special Funds on Talents – Federal  
 
Program 151:  Dispersed Employment Subsidy  
 
Program 152:  Government Subsidy   
 
Program 153:  Tax Policies for the Deduction of Research and Development Expenses  
 
Program 154:  Tax Policies for the De duction of Income of the Disabled  
 
Program 155:  Reduction and Calculation of Revenue from Comprehensive Utilization of Resources  
 
Program 156:  Offset and Exemption of Dedicated Equipment  
 
Program 157:  Income Tax Offset for the Purchase of Energy -saving and  Water -saving Equipment  
 
Program 158:  Exemption of Flood -proofing Fund Payment  G/SCM/N/305/CAN  
 
- 24 - 
 
  APPENDIX 3: NAMES OF  THE SUBSIDY PROGRAMS  COUNTERVAILED AT THE  FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N STAINLESS STEEL SI NKS 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 Eco nomic 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) Assist ance 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 De velopment 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/305/CAN  
 
- 25 - 
 
  Program 25: National Innovation Fund for Technology Based Firms  
 
Program 26: Guangdong – Hong Kong Technology Cooperation Funding Scheme  
 
Program 27: Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Foreign Investment  
 
Program 28: Innovative Small and Medium -Sized Enterprise Grant s 
 
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 Internat ional Certification  
 
Program 35: Emission Reduction and Energy -saving Award  
 
Program 36: Grant for Market Promotion and Trade Development  
 
Program 37: Refund of Land Transfer Fee  
 
Program 38: Grant – Assistance for Exhibition Booth Fees  
 
Program 39: Gr ant – 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 Pollut ion 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 – Indust rial 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/305/CAN  
 
- 26 - 
 
  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 Dist rict 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 Eq uipment  
 
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 In come Tax Exemption/Reduction 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 Transferred through Merger or Restructuring  
 
Program 83: Raw Materials Provided by the Government at Less than Fair Market Value  
 G/SCM/N/305/CAN  
 
- 27 - 
 
  Program 84: Utilities Provided by Government at Less than Fair Market Value  
 
Program 85: Acquisition of Government Assets at Less than Fair Market  
 
Program 88: Tax Prefe rence 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 Mark et 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 Management of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair  
 
Program 98: Reimbursement of Foreign Affairs Services Expenses  
APPENDIX 4 – NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CER TAIN COPPER PIPE FIT TINGS FROM THE 
PEOPLE'S REPUBLIC OF  CHINA  
 
Program 1: Preferential tax policies for enterprises with foreign investment established in special 
economic zones (excluding Shanghai Pudong area)  
 
Program 2: Preferential tax policies for enterprises with foreign investment established in the 
coastal economic open areas and in the economic and technological development zones  
 
Program 3:  Tariff Exemptions on Imported Materials  
 
Program 4: Reduction of Corporate Income Tax  
 
Program 5: Value -added Tax (VAT) Exemptions  
 
Program 6: Special land tax and land use exemptions  
 
Program 7: Preferential costs of services and infrastructure provided by government bodies or 
state-owned enterprises  
 
Program 8: Income Tax Refund Of Amounts Further Invested In the SEZs in Guangdong Province  
 
Program 9: Exemption of Income Tax for Employing Unemployed People  
 
Program 10: Grants Provided for Export Performance  
 
Program 11: Funds for International Market Exploration by SMEs  
 
Program 12: Prefere ntial Tax Policies for FIEs - Reduced Tax Rate for Productive FIEs Scheduled to 
Operate for a period not less than 10 Years  
 
Program 13: Reinvestment of Profits by Foreign Investor  
 
Program 14: Preferential Tax Policies for ForeignInvested Export Enterpris es 
 G/SCM/N/305/CAN  
 
- 28 - 
 
  Program 15: Preferential tax policies for enterprises with foreign investment which are technology 
intensive and knowledge intensive  
 
Program 16: Preferential Tax Policies for the Research and Development of FIEs  
 
Program 17: Preferential tax policies  for FIEs and foreign enterprises which have establishments or 
places in China and are engaged in production or business operations purchasing domestically 
produced equipments  
 
Program 18: Preferential tax policies for domestic enterprises purchasing domes tically produced 
equipments for technology upgrading purpose  
 
Program 19: Exemption of tariff and import VAT for the imported technologies and equipments  
 
Program 20: Reduction in land use fees  
 
Program 21: Purchase of goods from state -owned enterprises  
 G/SCM/N/305/CAN  
 
- 29 - 
 
  APPENDIX 5 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N STEEL GRATING FROM  THE PEOPLE'S 
REPUBLIC OF CHINA  
Program 1: Export Assistance Grant  
 
Program 2: Award of Taxpayers in Yanghang Industrial Park  
 
Program 3: Input Materials Provided by Government at Less than Fair Market Value  
 
Program 4: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudong Area)  
 
Program 5: Prefer ential Tax Policies for FIEs Established in the Coastal Economic Open Areas and 
in the Economic and Technological Development Zones  
 
Program 6: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  
 
Program 7: Corporate Income Tax E xemption and/or Reduction in SEZs and Other Designated 
Areas  
 
Program 8: Local Income Tax Exemption and/or Reduction in SEZs and Other Designated Areas  
 
Program 9: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
 
Program 10: Tariff and Value added Tax (VAT) Exemptions on Imported Materials and Equipment 
in SEZs and Other Designated Areas  
 
Program 11: Income Tax Refund where Profits Re invested in SEZs and Other Designated Areas  
 
Program 12: Preferential Costs of Services and/or Goods Provided by Government or SOEs in SEZs 
and Other Designated Areas  
 
Program 13: The State Key Technology Renovation Projects  
 
Program 14: Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the Local 
Governments  
 
Program 15: Accelerated Depreciation on Fixed Assets in Binhai New Area of Tianjin  
 
Program 16: Supportive Fund Provided by the Government of Xuyi County, Jiangsu Province  
 
Program 17: Repaying Foreign Currency Loan by Returned VAT  
 
Program 18: Government Expo rt Subsidy and Product Innovation Subsidy  
 
Program 19: Research & Development (R&D) Assistance Grant  
 
Program 20: Innovative Experimental Enterprise Grant  
 
Program 21: Superstar Enterprise Grant  
 
Program 22: Awards to Enterprises Whose Products Qualify for  "Well Known Trademarks of China" 
or "Famous Brands of China"  
 
Program 23: Export Brand Development Fund  
 
Program 24: Provincial Scientific Development Plan Fund  
 G/SCM/N/305/CAN  
 
- 30 - 
 
  Program 25: Technical Renovation Loan Interest Discount Fund  
 
Program 26: Venture Investment Fund of Hi Tech Industry  
 
Program 27: National Innovation Fund for Technology Based Firms  
 
Program 28: Guangdong   Hong Kong Technology Cooperation Funding Scheme  
 
Program 29: Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarter s with Foreign Investment  
 
Program 30: Five Points, One Line Strategy in Liaoning Province  
 
Program 31: Innovative Small and Medium Sized Enterprise Grants  
 
Program 32: Product Quality Grant  
 
Program 33: Changzhou Qishuyan District Environmental Protection  Fund 
 
Program 34: 2007 Technology Innovation Award  
 
Program 35: 2007 & 2008 Energy Saving Fund  
 
Program 36: Enterprise Innovation Award of Qishuyan District  
 
Program 37:  Energy Saving Technique Special Fund  
 
Program 38:  2008 Water Saving Technique Assista nce 
 
Program 39:  Grants to Privately Owned Export Enterprises  
 
Program 40:  Grants for Export Activities  
 
Program 41:  Grants for International Certification  
 
Program 42:  Liaoning High Tech Products & Equipment Exports Interest Assistance  
 
Program 43:  Income  Tax Refund for Enterprises Located in Tianjin Jinnan Economic Development 
Area 
 
Program 44:  Enterprise Technology Centers of Tianjin City and Jinnan Dsitrict  
 
Program 45:  Jiulong Lake Town Grant 2008  
 
Program 46:  Energy Saving Grant 2008  
 
Program 47:  Debt to Equity Swaps  
 
Program 48:  Exemptions for SOEs from Distributing Dividends to the State  
 
Program 49:  Loans and Interest Subsidies Provided Under the Northeast Revitalization Program  
 
Program 50:  Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period not Less 
Than 10 Years  
 
Program 51:  Preferential Tax Policies for Foreign Invested Export Enterprises  
 
Program 52:  Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  
 
Program 53:  Preferential Tax Policies  for the Research and Development of FIEs  G/SCM/N/305/CAN  
 
- 31 - 
 
  Program 54:  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 55:  Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purposes  
 
Program 56:  Income Tax Refund for Re investment of FIE Profits by Foreign Investors  
 
Program 57:  VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt to Equity 
Swaps  
Program 58:  Corporate Income Tax Reduction for High New Technology Enterprises  
 
Program 59:  Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
 
Program 60:  Relief  from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
 
Program 61:  Reduction in Land Use Fees  
 
Program 62:  Electricity Provided by Government at Less than Fair Market Value  
 
 
 
 
 
 
 
 G/SCM/N/305/CAN  
 
- 32 - 
 
  APPENDIX 6 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAI LED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N CONCRETE REINFORCI NG BAR FROM 
THE PEOPLE'S REPUBLI C OF CHINA  
Program 1: Award for Baotou Rare Earth High and New Technology Industrial Development Zone 
for Excellent Construction Projects  
 
Program 2: Fuyang and Hangzhou City Government Grants for Enterprises Operating Technology 
and Research and Development Centers  
 
Program 3: Science and Technology Fund - Tianjin Binhai New Area and the Tianjin Economic and 
Technological Development Area  
 
Program 4 : Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  
 
Program 5: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas  
 
Program 6: Income Tax Refund where Profits Re -invested in SEZs an d other Designated Areas  
 
Program 7: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudong Area)  
 
Program 8: Preferential Tax Policies for FIEs Established in the Coastal E conomic Open Areas and 
in the Economic and Technological Development Zones  
 
Program 9: Tariff and Value -added Tax (VAT) Exemptions on Imported Materials and Equipment in 
SEZs and other Designated Areas  
 
Program 10: Tax concessions for Central and Western r egions  
 
Program 11: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas  
 
Program 12: Preferential Costs of Services and/or Goods Provided by Government or State -owned 
Enterprises (SOEs) in SEZs and Other Designated Areas  
 
Program  13: VAT Exemptions for the Central Region  
 
Program 14: Loan from Local Finance Bureau  
 
Program 15: Loans and Interest Subsidies provided under the Northeast Revitalization Program  
 
Program 16: Policy Lending to Particular Industries  
 
Program 17: Preferent ial Loans Characterized as a Lease Transaction  
 
Program 18: Preferential Loans for SOEs  
 
Program 19: Debt Forgiveness  
 
Program 20: Export Seller 's Credit for High and New Technology Products by China EMIX Bank  
 
Program 21: Changzhou Qishuyan District Envi ronmental Protection Fund (Jiangsu)  
 
Program 22: Changzhou Technology Plan (Jiangsu)  
 
Program 23: Enterprise Innovation Award of Qishuyan District (Jiangsu)  
 
Program 24: Enterprise Technology Centers (e.g. Tianjin City and Jinnan District)  G/SCM/N/305/CAN  
 
- 33 - 
 
   
Program 25: Env ironment Protection Award (Jiangsu)  
 
Program 26: Grant - Jiangsu Province Finance Supporting Fund  
 
Program 27: "Large and Excellent" Enterprises Grant  
 
Program 28: "Two New" Product Special Funds of Guangdong Province  
 
Program 29: Advanced Science/Technolo gy Enterprise Grant  
 
Program 30: Allowance to Pay Loan Interest (Zhongshan City, Guangdong)  
 
Program 31: Assistance for Optimizing the Structure of Import/Export of High -Tech Products  
 
Program 32: Assistance for Technology Innovation - R&D Project  
 
Program  33: Award for Good Performance in Paying Taxes  
 
Program 34: Awards for the Contributions to Local Economy and Industry Development  
 
Program 35: Awards to Enterprises Whose Products Qualify for "Well -Known Trademarks of China" 
or "Famous Brands of China"  
 
Program 36: Business Bureau 2012 Market Monitoring System of Subsidies  
 
Program 37: Business Development Overseas Support Fund (Foshan)  
 
Program 38: Circular on Issuance of Management Methods for Foreign Trade Development Support 
Fund (Support Fund)  
 
Progr am 39: Emission Reduction and Energy -saving Award  
 
Program 40: Energy Saving Grant 2008  
 
Program 41: Energy -saving Technology Renovation Fund  
 
Program 42: Export Assistance Grant  
 
Program 43: Export Brand Development Fund  
 
Program 44: Export Credit Subsidy  Programs: Export Buyer 's Credits  
 
Program 45: Export Grant 2006, 2007, 2008  
 
Program 46: Financial Subsidy  
 
Program 47: Five Points, One Line Strategy in Liaoning Province  
 
Program 48: Foreign Trade Grant 2008  
 
Program 49: Fund for SME Bank -Enterprise Coo peration Projects  
 
Program 50: Funds for Outward Expansion of Industries in Guangdong Province  
 
Program 51: Funds of Guangdong Province to Support the Adoption of E -Commerce by Foreign 
Trade Enterprises  
 
Program 52: Foreign Trade Development Fund Program – Grants  
 
Program 53: Government Export Subsidy and Product Innovation Subsidy  
 G/SCM/N/305/CAN  
 
- 34 - 
 
  Program 54: Government of Shijiazhuang City Export Award  
 
Program 55: Grant - Financial Subsidies from Wei Hai City GaoCun Town Government  
 
Program 56: Grant - Large Taxpayer A ward 
 
Program 57: Grant - Patent Application Assistance  
 
Program 58: Grant - Policy on Value -added Tax for Recyclable Resources  
 
Program 59: Grant - Provincial Foreign Economy and Trade Development Special Fund  
 
Program 60: Grant - Provisional Industry Pro motion Special Fund  
 
Program 61: Grant - Resources Conservation and Environment Protection Grant  
 
Program 62: Grant - Special Fund for Fostering Stable Growth of Foreign Trade in 2009  
 
Program 63: Grant - State Service Industry Development Fund  
 
Program 64 : Grant - Water Pollution Control Special Fund for Taihu Lake  
 
Program 65: Grant for key enterprises in equipment manufacturing industry of Zhongshan  
 
Program 66: Grants for Encouraging the Establishment of Headquarters and Regional 
Headquarters with Forei gn Investment  
 
Program 67: Grants for International Certification  
 
Program 68: Grants to Privately -Owned Export Enterprises  
 
Program 69: Grants Under Regulations for Export Product Research and Development Fund 
Management  
 
Program 70: Grants under the Scie nce and Technology programme of Hebei Province  
 
Program 71: Grants under the Science and technology programme of Jiangsu Province  
 
Program 72: Guangdong - Hong Kong Technology Cooperation Funding Scheme  
 
Program 73: Guangdong Supporting Fund  
 
Program 74: G uaranteed Growth Fund  
 
Program 75: Hangzhou City Government Grants Under the Hangzhou Excellent New 
Products/Technology Award  
 
Program 76: Implementing Measures on the Supporting Fund for Foreign Trade & Economic 
Development of Jiangxi Province (Implementi ng Measures)  
 
Program 77: Important Structural Adjustment Program of Jiangsu Province  
 
Program 78: Initial Public Offering (IPO) Grants from the Hangzhou Prefecture and the City of 
Fuyang  
 
Program 79: Innovative Experimental Enterprise Grant  
 
Program 80: I nnovative Small and Medium -Sized Enterprise Grants  
 
Program 81: Interim Measures of Fund Management of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair (Zhongshan)  
 G/SCM/N/305/CAN  
 
- 35 - 
 
  Program 82: International Market Fund for Small - and Medium -sized E xport Companies) [Matching 
Funds for International Market Development for SMEs]  
 
Program 83: Jiangxi Provincial Bulk Cement Special Fund: Transformation of Bulk Cement Facilities 
and Equipment  
 
Program 84: Jiangxi Provincial Environmental Protection Specia l Fund  
 
Program 85: Jiangxi Provincial Wall Material Renovation Special Fund: Special Subsidies for New 
Wall Materials  
 
Program 86: Liaoning High -Tech Products & Equipment Export Interest Assistance  
 
Program 87: Local and Provincial Government Reimbursemen t Grants on Export Credit Insurance 
Fees 
 
Program 88: Miscellaneous Grants  
 
Program 89: Modern Service Grant  
 
Program 90: Municipal Government - Exhibition Grant  
 
Program 91: Municipal Government - Export Grant  
 
Program 92: Municipal Government - Insurance  Fee Grant  
 
Program 93: National Environmental Protection and Resources Saving Program: Grants for the 
Optimization of Energy Systems  
 
Program 94: National Innovation Fund for Technology Based Firms  
 
Program 95: Outstanding Growth Private Enterprise and Sm all and Medium -sized Enterprises 
Development in Jiangyin Fund  
 
Program 96: Patent award in Guangdong province;  
 
Program 97: Pension Fund Grants  
 
Program 98: Product Quality Grant  
 
Program 99: Provincial Fund for Fiscal and Technological Innovation  
 
Program  100: Provincial Government - Equipment Grant  
 
Program 101: Provincial Loan Discount Special Fund for SMEs  
 
Program 102: Provincial Scientific Development Plan Fund  
 
Program 103: Refund from Government for Participating in Trade Fair (Foshan)  
 
Program 104:  Reimbursement of Anti -dumping and/or Countervailing Legal Expenses by the Local 
Governments  
 
Program 105: Reimbursement of Foreign Affairs Services Expenses (Foshan)  
 
Program 106: Repaying Foreign Currency Loan by Returned VAT  
 
Program 107: Research & Dev elopment (R&D) Assistance Grant  
 
Program 108: Science and Technology Award  
 
Program 109: Small and Medium -sized Enterprise Support Funds  G/SCM/N/305/CAN  
 
- 36 - 
 
  Program 110: Special Fund for Significant Science and Technology in Guangdong Province  
 
Program 111: Special Support Fu nd for Non -State -Owned Enterprises  
 
Program 112: Special Supporting Fund for Commercialization of Technological Innovation and 
Research Findings  
 
Program 113: State Special Fund for Promoting Key Industries and Innovation Technologies  
 
Program 114: Subsidy  for Promoting Energy -saving Buildings  
 
Program 115: Subsidy for the Technology Development  
 
Program 116: Superstar Enterprise Grant  
 
Program 117: Support Funds for Construction of Project Infrastructure Provided by Administration 
Commission of LETDZ  
 
Program 118: Supporting Fund for Non -refundable Export Tax Loss on Mechanical & Electrical 
Product and High -tech Product (Jiangmen City)  
 
Program 119: Taxpayer Grant  
 
Program 120: Technical Renovation Loan Interest Discount Fund  
 
Program 121: Technology Projec t Assistance  
 
Program 122: Technology to Improve Trade R&D Fund  
 
Program 123: The State key technology project fund  
 
Program 124: Venture Investment Fund of Hi -Tech Industry  
 
Program 125: Water Conservancy Fund Deduction  
 
Program 126: Water Fund Refund/Exe mption 2008  
 
Program 127: Water Saving Enterprise  
 
Program 128: Award for Excellent Enterprise  
 
Program 129: Export Award  
 
Program 130: Financial Assistance for an Overseas Market Survey  
 
Program 131: Foreign Trade Promotion Award  
 
Program 132: Fund for S upporting Strategic Emerging Industries by Guangdong Governments  
 
Program 133: Medium Size and Small Size Enterprises Development Special Fund  
 
Program 134: Medium Size and Small Size Trading Enterprises Development Special Fund  
 
Program 135: Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices  
 
Program 136: Special Supporting Fund for Key Projects of "500 Strong Enterprises in 
Contemporary Industries" by Guangdong Governments  
 
Program 137: Stamp Tax Exemption on Share Transfers under Non -tradable Share Reform  
 
Program 138: Supporting Fund for Becoming Publicly Listed Company  
 G/SCM/N/305/CAN  
 
- 37 - 
 
  Program 139: Supporting Fund for the "Working Capital" Loan Interest  
 
Program 140: Supporting Fund for the Development from Guangzhou Local Governments  
 
Program 141:  Foreign Trade Development Fund Program - VAT Refunds  
 
Program 142: Corporate Income Tax Reduction for New High -Technology Enterprises  
 
Program 143: Deed Tax Exemptions For Land Transferred through Merger or Restructuring  
 
Program 144: Income tax concessio ns for the enterprises engaged in the comprehensive resource 
utilisation ( 'special raw materials ') 
 
Program 145: Income Tax Exemption for Investors in Designated Geographical Regions Within 
Liaoning  
 
Program 146: Income Tax Refund for Re -investment of FIE Profits by Foreign Investors  
 
Program 147: Local income tax exemption and reduction programmes for the productive FIEs  
 
Program 148: Municipal Government - Preferential Tax Program  
 
Program 149: PGOG Tax Offset for R&D  
 
Program 150: Preferential income tax  policies for particular regions  
 
Program 151: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose  
 
Program 152: Preferential Tax Policies for FIEs and Foreign Enterprises Which Hav e Establishments 
or Places in China and are Engaged in Production or Business Operations Purchasing Domestically 
Produced Equipment  
 
Program 153: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  
 
Program 154: Prefer ential Tax Policies for Foreign Invested Export Enterprises  
 
Program 155: Preferential Tax Policies for the Research and Development of FIEs  
 
Program 156: Preferential Tax Policies in the Western Regions  
 
Program 157: Preferential Tax Programs for Encourag ed Industries or Projects  
 
Program 158: Accelerated Depreciation on Fixed Assets  
 
Program 159: City maintenance and Construction Taxes and education surcharges for Foreign 
Invested Enterprises  
 
Program 160: Various local tax discounts (Shandong Province, C hongqing City, Guangxi Region 
Zhuang, Tax privileges to develop central and western regions)  
 
Program 161: VAT and Income Tax Exemption/Reduction for Enterprises Adopting Debt -to-Equity 
Swaps  
 
Program 162: Tax policies for the deduction of research and dev elopment expenses  
 
Program 163: Tax Preference Available to Companies that Operate at a Small Profit  
 
Program 164: Two free, three half tax exemptions for the productive FIEs  
 
Program 165: Exemption of Tariff and Import VAT for the Imported Technologies an d Equipment  G/SCM/N/305/CAN  
 
- 38 - 
 
  Program 166: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs  
 
Program 167: VAT rebates on domestically produced equipment  
 
Program 168: VAT refunds to FIEs purchasing domestically produced equipment  
 
Program 169 : VAT deduction on fixed assets in the Central region  
 
Program 170: Income tax credit for the purchase of domestically manufactured production 
equipment  
 
Program 171: Import tariff and VAT exemptions for FIEs and certain domestic enterprises using 
imported  equipment in encouraged industries  
 
Program 172: Acquisition of Government Assets at Less than Fair Market Value  
 
Program 173: Export Restrictions on raw materials (e.g. Coke)  
 
Program 174: Input Materials Provided by Government at Less than Fair Market V alue 
 
Program 175: Utilities Provided by Government at Less than Fair Market Value  
 
Program 176: Debt -to-Equity Swaps  
 
Program 177: Dividend exemption between qualified resident enterprises  
 
Program 178: Equity Infusions  
 
Program 179: Unpaid Dividends  
 
Program 180: Fund for Urban Public Utilities  
 
Program 181: Grants under the Information Technology programme of Feicheng  
 
 
 
 
 
 
 
 G/SCM/N/305/CAN  
 
- 39 - 
 
  APPENDIX 7 - NAMES OF THE SUBSIDY  PROGRAMS COUNTERVAIL ED AT THE FINAL 
DETERMINATION OF SUB SIDIZATION OF CERTAI N HOT -ROLLED CARBON  STEEL SHEET 
FROM INDIA  
 
Program 1: Excessive Duty Exemption under the Duty Entitlement Pass Book (DEPB) and Advance 
Licence Schemes  
Program 2: Sales of Advance Licences and DEPB Credits  
 
Program 3: Special Import Licences  
 
Program 4: Export Promotion Ca pital Goods Scheme  
 
Program 5: Pre -Shipment Export Financial Assistance  
 
Program 6: Post -Shipment Export Financial Assistance  
 
Program 7: Forgiveness of Loans from the Steel Development Fund  
 
Program 8: Forgiveness of Loans from the Government of India  
 
__________