G/SCM/N/289/CAN  
 
18 September 2015  
(15-4812)  Page: 1/57  
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 2015 from 
Canada . 
 
_______________ 
   
  G/SCM/N/289/CAN  
 
- 2 - Reporting Member: Canada1 
SEMI-ANNUAL REPORT OF COUN TERVAILING DUTY ACTIONS2 
FOR THE PERIOD 1 JANAUARY-30 JUNE 2015 
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 concrete 
reinforcing bar 
HS 7213.10, 7214.20; 
CV/138/CN(*) 13.06.14 
S: 01.01.13 – 
31.03.14 
I: 01.01.11 – 
31.12.134 11.09.14  
0.6% 
"All others" rate: 
25.2% of the 
export price of 
the goods 09.01.15  
13 RMB/MT 
"All others" 
rate: 
469 RMB/MT N/A N/A N/A  CF 11.5% of 
total imports See Appendix 1 
Certain photovoltaic 
modules and 
laminates 
HS 8541.40; CV/140/CN 05.12.14 
S: 01.10.12 – 
30.09.14 
I: 01.01.12 – 
31.12.14 05.03.15
 04.07.15  
0.003 – 0.074 
RMB/Watt 
"All others" 
rate: 0.340 
RMB/Watt N/A N/A N/A  CF 80.2% of 
total imports See Appendix 2 
 
                                               
1 Website address where published report s on investigations are available: http://www.cbsa-asf c.gc.ca/sima-lms i/menu-eng.html  or 
 http://www.citt-tcce.gc.ca/en/dumping-and-subsidizing  
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 tw o interim periods: 01.01.13-30.06.13 and 01.01.14-30.06.14.  
  G/SCM/N/289/CAN  
 
- 3 -  
1 2 3 4  5 6 7 8  9 10 11 
India  Certain oil country 
tubular goods 
HS 7304.29, 
7304.39, 7304.59, 7306.29, 7306.30, 7306.50, 7306.90; 
CV/139/IN(*) 21.07.14 
S: 01.01.13 – 
31.03.14 
I: 01.01.11 – 
30.06.14
5 03.12.14  
 N/A N/A 02.04.15 
 
Negligible 
volume 19.09.14  
 
Extension of 
investigation N/A N/A N/A 
Certain hot-rolled 
steel plate HS 7208.51, 7208.52; 
CV/141/IN (*) 10.06.15 
 
S: 01.01.14 – 
31.03.15 N/A
 N/A N/A N/A N/A  CF 17.1% of 
total imports N/A 
Indonesia Certain oil country 
tubular goods 
HS 7304.29, 7304.39, 7304.59, 7306.29, 7306.30, 
7306.50, 7306.90; 
CV/139/ID (*) 21.07.14 
S: 01.01.13 – 
31.03.14 
I: 01.01.11 – 
30.06.14
5 03.12.14  N/A N/A 02.04.15 
 
Negligible 
volume 19.09.14  
Extension of 
investigation 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(*) 21.07.14 
S: 01.01.13 – 
31.03.14 03.12.14
 
 N/A N/A 03.03.15 
 
De minimis 
amount of 
subsidy 19.09.14  
Extension of 
investigation N/A N/A N/A 
Russian 
Federation Certain hot-rolled 
steel plate 
HS 7208.51, 7208.52; CV/141/RU (*) 10.06.15 
 
S: 01.01.14 – 
31.03.15 N/A
 N/A N/A N/A N/A  CF 3.9% of total 
imports 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(*) 21.07.14 
S: 01.01.13 – 
31.03.14 03.12.14
 N/A N/A 03.03.15 
 
De minimis 
amount of 
subsidy 19.09.14  
Extension of 
investigation N/A N/A N/A 
Ukraine Certain oil country 
tubular goods HS 7304.29, 7304.39, 7304.59, 
7306.29, 7306.30, 
7306.50, 7306.90; CV/139/UA(*) 21.07.14 
S: 01.01.13 – 
31.03.14 03.12.14
 N/A N/A 03.03.15 
 
De minimis 
amount of 
subsidy 19.09.14  
Extension of 
investigation N/A N/A N/A 
Viet Nam Certain oil country 
tubular goods 
HS 7304.29, 
7304.39, 7304.59, 7306.29, 7306.30, 7306.50, 7306.90; 
CV/139/VN(*) 21.07.14 
S: 01.01.13 – 
31.03.14 
I: 01.01.11 – 
30.06.14
5 03.12.14  N/A N/A 02.04.15 
 
Negligible 
volume 19.09.14  
Extension of 
investigation N/A N/A N/A 
 
                                               
5 The injury period of investigation included two interim period s: January to June 2013 (interim 2013) and January to June 2014 (interim 2014).  
  G/SCM/N/289/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 
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  
23.01.151 N/A N/A N/A 
Certain steel 
fasteners 
HS 7318.11, 7318.12, 7318.14, 7318.15; 
CV/103/CN 23.04.14 
(SNR) 
S: 01.01.11 – 
31.03.14 
I: 01.01.11 – 
30.06.14 N/A
 05.01.15  N/A N/A N/A  39 535 360 
CAN$ 12% of total 
imports See Appendix 3 
Certain oil country 
tubular goods HS 7304.29, 7306.29, 7304.39, 
7304.59; 
CV/125/CN 27.06.14 
(SNR) 
S: 01.01.11 – 
31.03.14 
I: 01.01.11 – 
30.06.14
2 N/A 02.03.15  N/A N/A N/A  51 664 Metric 
Tonnes3 N/A See 
Appendix 4 
Certain copper 
tube HS 7411.10; CV/137/CN 02.09.14 
(ADR) N/A
 30.01.15  
"All others" rate: 
25 239 
RMB/Metric tonne N/A N/A N/A  N/A N/A See Appendix 5 
Certain oil country 
tubular goods 
HS 7304.29, 7306.29, 7304.39, 7304.59; 
CV/125/CN Domestic 
Judicial Review 
(Note 3)     Appeal filed:  
27.12.134    
 
 
                                               
1 Canadian Tire Corporation, Limited, v. President of CBSA , Federal Court of Appeal file no. A-34-15. 
2 The Tribunal also considered two interim periods: January to June 2013 (interim 2013) and January to June 2014 (interim 2014).  
3 This volume does not take into account the period from January 1 to March 31 2014, since the disclosure of these figures would  result in the disclosure of confidential 
information. 
4 Prudential Steel LTD. et al v. Bell Supply Company , Federal Court file no. T-2126-13.  
  G/SCM/N/289/CAN  
 
- 5 - 1 2 3 4  5 6 7 8  9 10 11 
China 
(Cont'd) Certain steel 
grating 
HS 7308.90; CV/126/CN 31.03.15 
(ADR) N/A
 N/A N/A N/A 09.06.15  
Extension of 
re-
investigation N/A N/A See Appendix 6 
Certain concrete 
reinforcing bar 
HS 7213.10, 
7214.20, 7215.90, 7227.90; CV/138/CN 27.04.15 
Public Interest 
Inquiry
5 N/A N/A N/A N/A N/A  N/A N/A See Appendix 7 
Certain pup joints  
HS 7304.29; 
CV/127/CN 04.05.15 
(ADR) N/A N/A N/A N/A N/A  N/A N/A See Appendix 8 
Certain seamless 
steel casing HS 7304.29; CV/122/CN 04.05.15 
(ADR) N/A
 N/A N/A N/A N/A  N/A N/A See Appendix 9 
Certain oil country 
tubular goods 
HS 7304.29, 7306.29, 7304.39, 7304.59; 
CV/125/CN 04.05.15 
(ADR) N/A
 N/A N/A N/A N/A  N/A N/A See Appendix 4 
European 
Union Refined suga r 
HS ex1701.91, 
ex-1701.99, ex-1702.90; CV/87/EU
 18.02.15 
(SNR) 
S: 01.01.12 – 
31.12.14 N/A N/A N/A N/A N/A  376 166 CAN$  N/A Export Refunds 
Compensation 
System for 
Storage Costs 
UK Refining Aid 
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:  
02.04.156 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:  
02.04.157 N/A N/A N/A 
Domestic 
Judicial Review 
(Note 3) N/A N/A N/A N/A Appeal filed:  
02.04.158 N/A N/A N/A 
                                               
5 The Canadian International Trade Tribunal initiated a public interest inquiry to determine whether the imposition of the count ervailing duty, or the imposition of such 
duties in the full amount, would not or might not be in the public interest. 
6 Evraz INC. NA Canada v.  Tenaris Canada et al. , Federal Court of Appeal file no. A-183-15. 
7 Prudential Steel ULC and Algoma Tubes INC. v. Boly PIP CO. et al. , Federal Court of Appeal file no. A-185-15. 
8 Evraz INC. NA Canada v.  Tenaris Canada et al. , Federal Court of Appeal file no. A-183-15.  
  G/SCM/N/289/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:  
02.04.159 N/A N/A N/A 
Domestic 
Judicial Review 
(Note 3) N/A N/A N/A N/A Appeal filed:  
02.04.1510 N/A N/A N/A 
                                               
9 Prudential Steel ULC and Algoma Tubes INC. v. Boly PIP CO. et al. , Federal Court of Appeal file no. A-185-15. 
10 Evraz INC. NA Canada v.  Tenaris Canada et al. , Federal Court of Appeal file no. A-183-15.  
  G/SCM/N/289/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 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/289/CAN 
 
- 8 - 
 
  ANNEXES 
DEFINITIVE COUNTERVAILING MEASURES IN FORCE 
AS OF 30 JUNE 2015 (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 02.03.2015 
C.Gaz.2015.I.149.11 
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  
Certain concrete 
reinforcing bar CV/138/CN Duties 09.01.15 
C.Gaz.2015.I.149.03  
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 
                                               
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 of28 September 2012. G/SCM/N/289/CAN 
 
- 9 - 
 
  Country/ 
Customs 
Territory Product, 
investigation ID 
number Measure(s) Date of original 
imposition; 
publication 
reference Date(s) of extension; 
publication 
reference(s)  
India Certain Hot-rolled steel 
sheet (previously Hot-rolled carbon steel sheet) CV/94/IN Duties 17.08.01 
C.Gaz.2001.I.135.34 16.08.06 
C.Gaz.2006.I.140.34; 
15.08.11 
C.Gaz.2011.I.145.35 
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 JANUARY THROUGH 30 JUNE 2015 
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 JANUARY THROUGH 30 JUNE 2015 (Note 5) 
Country/ 
Customs 
Territory Product, Investigation 
ID number Original effective 
date; date of most 
recent extension Number of 
refund 
requests 
received Number of refund 
reviews 
commenced, 
completed 
China Certain steel fasteners 
CV/103/CN 07.01.05; 
05.01.15 88 (commenced) 136 
(completed)  36 
Certain seamless steel casing CV/122/CN 10.03.08; 
11.03.13 1 (commenced) 1 
(completed) 7 
Certain thermoelectric coolers and warmers CV/121/CN 11.12.08; 
09.12.13 16 (commenced) 22 
(completed) 0 
Certain aluminium extrusions CV/124/CN 17.03.09; 
17.03.14 25 (commenced) 27 
(completed) 13 
Certain oil country tubular goods  CV/125/CN 23.03.10; 
02.03.15 1 (commenced) 0  
(completed) 3 
Certain steel grating CV/126/CN 19.04.11 1 (commenced) 1 
(completed) 1  
Certain stainless steel sinks CV/129/CN 24.05.12 11 (commenced) 34 
(completed) 25  
Certain unitized wall modules  CV/135/CN 12.11.13 6 (commenced) 15  
(completed) 0 
Certain copper tube CV/137/CN 18.12.13 1 (commenced) 0 
(completed) 1  
 
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; G/SCM/N/289/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 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.  
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 JANUARY THROUGH 30 JUNE 2015 (Note 6) 
Country/Customs 
Territory Product, 
Investigation ID number Date of filing of 
appeal Date of appeal 
decision 
China  Certain steel fasteners AD/1308/CN 09.10.14  
 
Note 6 In Canada, decisions taken by the investigating authority pursuant to refund requests (as 
reported in the table titled "Refund Requests") may be further appealed by the importer to an 
independent administrative tribunal on questions of fact and law. The appeals that were open or decided upon during the period covered by the report are identified above.  
 
 
  G/SCM/N/289/CAN 
 
- 11 - 
 
  APPENDIX 1 - NAMES OF THE SUBSID Y PROGRAMS COUNTERVAILED AT THE 
FINAL DETERMINATION OF SUBSID IZATION OF CERTAIN CONCRETE 
REINFORCING BAR FROM THE PEOPLE'S REPUBLIC 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 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: 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 regions  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: Preferential Loans Characterized as a Lease Transaction 
 Program 18: Preferential Loans for SOEs   
Program 19: Debt Forgiveness 
 Program 20: Export Seller's Credit for High an d New Technology Products by China EMIX Bank 
 Program 21: Changzhou Qishuyan District Environmental 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/289/CAN 
 
- 12 - 
 
  Program 25: Environment 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/ Technology 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) 
 
Program 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 Cooperation 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  
Program 54: Government of Shijiazhuang City Export Award G/SCM/N/289/CAN 
 
- 13 - 
 
  Program 55: Grant - Financial Subsidies from Wei Hai City GaoCun Town Government 
 Program 56: Grant - Large Taxpayer Award  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 Promotion 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 Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment  
Program 67: Grants for International Certification 
 Program 68: Grants to Privately-Owned Export Enterprises  
Program 69: Grants Under Regulations for Expo rt Product Research and Development Fund 
Management  Program 70: Grants under the Science and Technology programme of Hebei Province 
 
Program 71: Grants under the Science and technology programme of Jiangsu Province  Program 72: Guangdong - Hong Kong Te chnology Cooperation Funding Scheme 
 
Program 73: Guangdong Supporting Fund  Program 74: Guaranteed Growth Fund 
 
Program 75: Hangzhou City Government Gr ants Under the Hangzhou Excellent New 
Products/Technology Award  
Program 76: Implementing Measures on the Supporting Fund for Foreign Trade & Economic 
Development of Jiangxi Province (Implementing 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: Innovative Small and Medium-Sized Enterprise Grants 
 
Program 81: Interim Measures of Fund Manageme nt of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair (Zhongshan)  Program 82: International Market Fund for Small- and Medium-sized Export Companies) [Matching 
Funds for International Market Development for SMEs] G/SCM/N/289/CAN 
 
- 14 - 
 
  Program 83: Jiangxi Provincial Bulk Cement Special Fund: Transformation of Bulk Cement Facilities 
and Equipment  Program 84: Jiangxi Provincial Environmental Protection Special 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 Reim bursement 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 Enterp rise and Small 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 fo r 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 & Development (R&D) Assistance Grant  Program 108: Science and Technology Award 
 
Program 109: Small and Medium-sized Enterprise Support Funds  Program 110: Special Fund for Significant Science and Technology in Guangdong Province 
 G/SCM/N/289/CAN 
 
- 15 - 
 
  Program 111: Special Support Fund  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 Pr oject 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 Project 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/Exemption 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 Supporting 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  Program 139: Supporting Fund for the "Working Capital" Loan Interest 
 G/SCM/N/289/CAN 
 
- 16 - 
 
  Program 140: Supporting Fund for the Development from Guangzhou Local Governments 
 Program 141: Foreign Trade Develo pment Fund Program - VAT Refunds 
 Program 142: Corporate Income Tax Reduct ion for New High-Technology Enterprises 
 
Program 143: Deed Tax Exemptions For Land Transferred through Merger or Restructuring 
 Program 144: Income tax concessions for the enterprises engaged in the comprehensive resource 
utilisation ('special raw materials') 
 Program 145: Income Tax Exemption for Investor s in Designated Geographical Regions Within 
Liaoning 
Program 146: Income Tax Refund for Re-inves tment 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 Have 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: Preferential 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 Encouraged 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, Chongqing City, Guangxi Region Zhuang, Tax privileges to develop central and western regions)  
Program 161: VAT and Income Tax Exemption/Redu ction for Enterprises Adopting Debt-to-Equity 
Swaps  Program 162: Tax policies for the deduction of research and development 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 and Equipment  Program 166: Relief from Duties and Taxes on Im ported Material and Other Manufacturing Inputs 
 G/SCM/N/289/CAN 
 
- 17 - 
 
  Program 167: VAT rebates on domestically produced equipment 
 Program 168: VAT refunds to FIEs purcha sing 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 fo r 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 Value 
 
Program 175: Utilities Provided by Gove rnment 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/289/CAN 
 
- 18 - 
 
  APPENDIX 2 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CERTAIN PHOTOVOLTAIC MODULES AND 
LAMINATES FROM THE PEOPLE'S REPUBLIC OF CHINA 
Program 2: Fuyang and Hangzhou City Government  Grants for Enterprises Operating Technology 
and Research and Development Centers 
 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 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: 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 regions 
 
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: Preferential Loans Characterized as a Lease Transaction  
Program 18: Preferential Loans for SOEs 
 Program 19: Debt Forgiveness  
Program 20: Preferential Loans for FIEs 
 Program 22: Export Seller's Credit for High- and New-Technology Products by China EMIX Bank  
Program 23: Changzhou Qishuyan District Environmental Protection Fund (Jiangsu) 
 Program 24: Changzhou Technology Plan (Jiangsu)  Program 25: Enterprise Innovation Award of Qishuyan District (Jiangsu) 
 
Program 27: Environment Protection Award (Jiangsu)  Program 28: Grant - Jiangsu Province Finance Supporting Fund 
 
Program 29: "Large and Excellent" Enterprises Grant G/SCM/N/289/CAN 
 
- 19 - 
 
  Program 30: "Two New" Product Special Funds of Guangdong Province 
 Program 31: Advanced Science/ Technology Enterprise Grant 
 Program 32: Allowance to Pay Loan Interest (Zhongshan City, Guangdong) 
 
Program 33: Assistance for Optimizing the Structure of Import/Export of High-Tech Products  Program 34-1: Assistance for Technology Innovation - R&D Project 
 
Program 34-2: Assistance for Technology Innovation - R&D Project  Program 34-3: Assistance for Technology Innovation - R&D Project 
 
Program 34-4: Assistance for Technology Innovation - R&D Project  Program 34-5: Assistance for Technology Innovation - R&D Project 
 
Program 34-6: Assistance for Technology Innovation - R&D Project  Program 34-7: Assistance for Technology Innovation - R&D Project 
 
Program 34-8: Assistance for Technology Innovation - R&D Project  Program 34-9: Assistance for Technology Innovation - R&D Project 
 
Program 34-10: Assistance for Technology Innovation - R&D Project  Program 34-11: Assistance for Technology Innovation - R&D Project 
 
Program 34-12: Assistance for Technology Innovation - R&D Project  Program 34-13: Assistance for Technology Innovation - R&D Project 
 
Program 34-14: Assistance for Technology Innovation - R&D Project  Program 34-15: Assistance for Technology Innovation - R&D Project 
 
Program 34-16: Assistance for Technology Innovation - R&D Project  Program 34-17: Assistance for Technology Innovation - R&D Project 
 
Program 34-18: Assistance for Technology Innovation - R&D Project  Program 34-19: Assistance for Technology Innovation - R&D Project 
 
Program 34-20: Assistance for Technology Innovation - R&D Project  Program 34-21: Assistance for Technology Innovation - R&D Project 
 
Program 34-22: Assistance for Technology Innovation - R&D Project  Program 34-23: Assistance for Technology Innovation - R&D Project 
 
Program 34-24: Assistance for Technology Innovation - R&D Project  Program 34-25: Assistance for Technology Innovation - R&D Project 
 
Program 34-26: Assistance for Technology Innovation - R&D Project  Program 34-27: Assistance for Technology Innovation - R&D Project 
 G/SCM/N/289/CAN 
 
- 20 - 
 
  Program 34-28: Assistance for Technology Innovation - R&D Project 
 Program 34-29: Assistance for Technology Innovation - R&D Project  Program 34-30: Assistance for Technology Innovation - R&D Project 
 
Program 34-31: Assistance for Technology Innovation - R&D Project  Program 34-32: Assistance for Technology Innovation - R&D Project 
 
Program 34-33: Assistance for Technology Innovation - R&D Project  Program 34-34: Assistance for Technology Innovation - R&D Project 
 
Program 34-35: Assistance for Technology Innovation - R&D Project  Program 35: Award for Good Performance in Paying Taxes 
 
Program 36-1: Awards for the Contributions to Local Economy and Industry Development  Program 36-2: Awards for the Contributions to Local Economy and Industry Development 
 
Program 36-3: Awards for the Contributions to Local Economy and Industry Development  Program 36-4: Awards for the Contributions to Local Economy and Industry Development 
 
Program 36-5: Awards for the Contributions to Local Economy and Industry Development  Program 36-6: Awards for the Contributions to Local Economy and Industry Development 
 
Program 36-7: Awards for the Contributions to Local Economy and Industry Development  Program 36-8: Awards for the Contributions to Local Economy and Industry Development 
 
Program 36-9: Awards for the Contributions to Local Economy and Industry Development  Program 36-10: Awards for the Contributions to Local Economy and Industry Development 
 
Program 36-11: Awards for the Contributions to Local Economy and Industry Development  Program 36-12: Awards for the Contributions to Local Economy and Industry Development 
 
Program 36-13: Awards for the Contributions to Local Economy and Industry Development  Program 36-14: Awards for the Contributions to Local Economy and Industry Development 
 
Program 36-15: Awards for the Contributions to Local Economy and Industry Development  Program 36-16: Awards for the Contributions to Local Economy and Industry Development 
 
Program 36-17: Awards for the Contributions to Local Economy and Industry Development  Program 36-18: Awards for the Contributions to Local Economy and Industry Development 
 
Program 37: Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of China" or "Famous Brands of China"  
Program 38: Business Bureau 2012 Market Monitoring System of Subsidies 
 Program 39: Business Development Overseas Support Fund (Foshan)  G/SCM/N/289/CAN 
 
- 21 - 
 
  Program 40: Circular on Issuance of Management Methods for Foreign Trade Development Support 
Fund (Support Fund)  Program 41-1: Emission Reduction and Energy-saving Award  
Program 41-2: Emission Reduction and Energy-saving Award 
 Program 41-3: Emission Reduction and Energy-saving Award  
Program 41-4: Emission Reduction and Energy-saving Award 
 Program 41-5: Emission Reduction and Energy-saving Award  
Program 41-6: Emission Reduction and Energy-saving Award 
 Program 41-7: Emission Reduction and Energy-saving Award  
Program 41-8: Emission Reduction and Energy-saving Award 
 Program 41-9: Emission Reduction and Energy-saving Award  
Program 41-10: Emission Reduction and Energy-saving Award 
 Program 42: Energy Saving Grant 2008  
Program 43: Energy-saving Technology Renovation Fund 
 Program 44: Export Assistance Grant  
Program 45: Export Brand Development Fund 
 Program 46: Export Credit Subsidy Programs: Export Buyer's Credits  
Program 47: Export Grant 2006, 2007, 2008 
 Program 48-1: Financial Subsidy  
Program 48-2: Financial Subsidy 
 Program 48-3: Financial Subsidy  
Program 48-4: Financial Subsidy 
 Program 48-5: Financial Subsidy  
Program 50: Foreign Trade Grant 2008 
 Program 51: Fund for SME Bank-Enterprise Cooperation Projects  
Program 52: Funds for Outward Expansion of Industries in Guangdong Province 
 Program 53: Funds of Guangdong Province to Support the Adoption of E-Commerce by Foreign Trade Enterprises 
 
Program 54-1: Foreign Trade Development Fund Program – Grants  Program 54-2: Foreign Trade Development Fund Program – Grants 
 
Program 55: Government Export Subsidy and Product Innovation Subsidy  Program 57: Grant - Financial Subsidies from Wei Hai City Gao Cun Town Government 
 G/SCM/N/289/CAN 
 
- 22 - 
 
  Program 58: Grant - Large Taxpayer Award 
 Program 59-1: Grant - Patent Application Assistance  Program 59-2: Grant - Patent Application Assistance 
 
Program 59-3: Grant - Patent Application Assistance  Program 59-4: Grant - Patent Application Assistance 
 
Program 59-5: Grant - Patent Application Assistance  Program 59-6: Grant - Patent Application Assistance 
 
Program 59-7: Grant - Patent Application Assistance  Program 59-8: Grant - Patent Application Assistance 
 
Program 59-9: Grant - Patent Application Assistance  Program 60: Grant - Policy on Value-added Tax for Recyclable Resources 
 
Program 61-1: Grant - Provincial Foreign Economy and Trade Development Special Fund  Program 61-2: Grant - Provincial Foreign Economy and Trade Development Special Fund 
 
Program 62: Grant - Provisional Industry Promotion Special Fund  Program 63: Grant - Resources Conservation and Environment Protection Grant 
 
Program 64: Grant - Special Fund for Fostering Stable Growth of Foreign Trade in 2009  Program 65: Grant - State Service Industry Development Fund 
 
Program 66: Grant - Water Pollution Control Special Fund for Taihu Lake  Program 67: Grant for key enterprises in equipment manufacturing industry of Zhongshan 
 
Program 68: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment  
Program 69: Grants for International Certification 
 Program 70: Grants to Privately-Owned Export Enterprises  
Program 71: Grants Under Regulations for Expo rt Product Research and Development Fund 
Management  Program 72: Grants under the Science and Technology programme of Hebei Province 
 
Program 73: Grants under the Science and technology programme of Jiangsu Province  Program 74: Guangdong - Hong Kong Te chnology Cooperation Funding Scheme 
 
Program 75: Guangdong Supporting Fund  Program 76: Guaranteed Growth Fund 
 
Program 77: Hangzhou City Government Gr ants Under the Hangzhou Excellent New 
Products/Technology Award  G/SCM/N/289/CAN 
 
- 23 - 
 
  Program 78: Implementing Measures on the Supporting Fund for Foreign Trade & Economic 
Development of Jiangxi Province (Implementing Measures)  Program 79: Important Structural Adjustment Program of Jiangsu Province  
Program 80: Initial Public Offering (IPO) Grants from the Hangzhou Prefecture and the City of 
Fuyang  Program 81: Innovative Experimental Enterprise Grant 
 
Program 82: Innovative Small and Medium-Sized Enterprise Grants 
 Program 83: Interim Measures of Fund Manageme nt of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair (Zhongshan) 
 Program 84: International Market Fund for Small- and Medium-sized Export Companies) [Matching Funds for International Market Development for SMEs] 
 
Program 85: Jiangxi Provincial Bulk Cement Special Fund: Transformation of Bulk Cement Facilities 
and Equipment  
Program 86: Jiangxi Provincial Environmental Protection Special Fund 
 Program 87: Jiangxi Provincial Wall Material Renovation Special Fund: Special Subsidies for New Wall Materials 
 
Program 89-1: Local and Provincial Government  Reimbursement Grants on Export Credit 
Insurance Fees  
Program 89-2: Local and Provincial Government  Reimbursement Grants on Export Credit 
Insurance Fees  Program 89-3: Local and Provincial Government  Reimbursement Grants on Export Credit 
Insurance Fees 
 Program 89-4: Local and Provincial Government  Reimbursement Grants on Export Credit 
Insurance Fees 
 
Program 89-5: Local and Provincial Government  Reimbursement Grants on Export Credit 
Insurance Fees  
Program 89-6: Local and Provincial Government  Reimbursement Grants on Export Credit 
Insurance Fees  Program 90: Miscellaneous Grants 
 
Program 91: Modern Service Grant  Program 92-1: Municipal Government - Exhibition Grant 
 
Program 92-2: Municipal Government - Exhibition Grant  Program 92-3: Municipal Government - Exhibition Grant 
 
Program 92-4: Municipal Government - Exhibition Grant  Program 93: Municipal Government - Export Grant 
 
Program 94: Municipal Government - Insurance Fee Grant  Program 95: National Environmental Protection and Resources Saving Program: Grants for the 
Optimization of Energy Systems G/SCM/N/289/CAN 
 
- 24 - 
 
  Program 96: National Innovation Fund for Technology Based Firms 
 Program 97: Outstanding Growth Private Enterprise and Small- and Medium-sized Enterprises Development in Jiangyin Fund  
Program 98: Patent award in Guangdong province 
 Program 99: Pension Fund Grants  
Program 100: Product Quality Grant 
 Program 101: Provincial Fund for Fiscal and Technological Innovation  
Program 102-1: Provincial Government - Equipment Grant 
 Program 102-2: Provincial Government - Equipment Grant  
Program 103: Provincial Loan Discount Special Fund for SMEs 
 Program 104: Provincial Scientific Development Plan Fund  
Program 105: Refund from Government fo r Participating in Trade Fair (Foshan) 
 Program 106: Reimbursement of Anti-dumping and/ or Countervailing Legal Expenses by the Local 
Governments 
 
Program 107: Reimbursement of Foreign Affairs Services Expenses (Foshan) 
 Program 108: Repaying Foreign Currency Loan by Returned VAT 
 
Program 109: Research & Development (R&D) Assistance Grant  Program 110-1: Science and Technology Award 
 
Program 110-2: Science and Technology Award  Program 110-3: Science and Technology Award 
 
Program 110-4: Science and Technology Award  Program 110-5: Science and Technology Award 
 
Program 110-6: Science and Technology Award  Program 111: Small and Medium-sized Enterprise Support Funds 
 
Program 112: Special Fund for Significant Science and Technology in Guangdong Province  Program 113: Special Support Fund  for Non-State-Owned Enterprises 
 
Program 114: Special Supporting Fund for Commercialization of Technological Innovation and Research Findings  
Program 115: State Special Fund for Promoting Key Industries and Innovation Technologies 
 Program 116: Subsidy for Promoting Energy-saving Buildings  
Program 117: Subsidy for the Technology Development 
 Program 118: Superstar Enterprise Grant  G/SCM/N/289/CAN 
 
- 25 - 
 
  Program 119: Support Funds for Construction of Pr oject Infrastructure Provided by Administration 
Commission of Lianyungang Economic and Technological Development Zone (LETDZ)  Program 120: Supporting Fund for Non-refundable Export Tax Loss on Mechanical & Electrical Product and High-tech Product 
 
Program 121: Taxpayer Grant  Program 122: Technical Renovation Loan Interest Discount Fund 
 
Program 123: Technology Project Assistance  Program 124: Technology to Improve Trade R&D Fund 
 
Program 125: The State key technology project fund  Program 126: Venture Investment Fund of Hi-Tech Industry 
 
Program 127-1: Water Conservancy Fund Deduction  Program 127-2: Water Conservancy Fund Deduction 
 
Program 128: Water Fund Refund/Exemption 2008  Program 129: Water Saving Enterprise 
 
Program 130-1: Award for Excellent Enterprise  Program 130-2: Award for Excellent Enterprise 
 
Program 131-1: Export Award  Program 131-2: Export Award 
 
Program 131-3: Export Award  Program 131-4: Export Award 
 
Program 132: Financial Assistance for an Overseas Market Survey  Program 133: Foreign Trade Promotion Award 
 
Program 134: Fund for Supporting Strategic Emerging Industries by Guangdong Governments  Program 135: Medium Size and Small Size Enterprises Development Special Fund 
 
Program 136: Medium Size and Small Size Trading Enterprises Development Special Fund  Program 137-1: Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices 
 
Program 137-2: Reduction in Land Use Fees, Land Rental Rates, and Land Purchase Prices  Program 138: Special Supporting Fund for Key Projects of "500 Strong Enterprises in 
Contemporary Industries" by Guangdong Governments 
 Program 139: Stamp Tax Exemption on Share Transfers under Non-tradable Share Reform  
Program 140: Supporting Fund for Becoming Publicly Listed Company 
 Program 141: Supporting Fund for the "Working Capital" Loan Interest 
 
Program 142: Supporting Fund for the Development from Guangzhou Local Governments G/SCM/N/289/CAN 
 
- 26 - 
 
  Program 143: Foreign Trade Develo pment Fund Program - VAT Refunds 
 Program 144: Golden Sun Demonstration Program  Program 145: Special Energy Fund 
 
Program 146: Fund for Economic, Scientific and Technology Development  Program 147: Grants for "International Top 500 Enterprises" 
 
Program 148: Foreign Trade Development Fund of Old Industrial Bases of Northeast China  Program 149: New Product Award 
 
Program 150: Capital Increase Award  Program 151: Corporate Income Tax Reduct ion for New High-Technology Enterprises 
 
Program 152: Deed Tax Exemptions For Land Transferred through Merger or Restructuring 
 Program 153: Income tax concessions for the enterprises engaged in the comprehensive resource 
utilisation ('special raw materials') 
 Program 155: Income Tax Refund for Re-inves tment of FIE Profits by Foreign Investors 
 
Program 156: Local income tax exemption and reduction programmes for the productive FIEs 
 Program 157: Municipal Government - Preferential Tax Program  
Program 158: Provincial Government  of Guangdong Tax Offset for R&D 
 Program 159: Preferential income tax policies for particular regions  
Program 160: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purpose  Program 161: 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 162: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive 
 Program 163: Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 164: Preferential Tax Policies for the Research and Development of FIEs 
 Program 165: Preferential Tax Policies in the Western Regions  
Program 166: Preferential Tax Programs for Encouraged Industries or Projects 
 Program 167: Accelerated Depreciation on Fixed Assets  
Program 168: City maintenance and Construction Taxes and education surcharges for Foreign 
Invested Enterprises  Program 169: Various local tax discounts (Shandong Province, Chongqing City, Guangxi Region 
Zhuang, Tax privileges to develop central and western regions) 
 Program 170: VAT and Income Tax Exemption/Redu ction for Enterprises Adopting Debt-to-Equity 
Swaps 
 G/SCM/N/289/CAN 
 
- 27 - 
 
  Program 171: Tax policies for the deduction of research and development expenses 
 Program 172: Tax Preference Available to Companies that Operate at a Small Profit  Program 173: Two free, three half tax exemptions for the productive FIEs 
 
Program 174: VAT exemption for products sold by FIEs  Program 175: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment 
 
Program 176: Relief from Duties and Taxes on Im ported Material and Other Manufacturing Inputs 
 Program 177: VAT rebates on domestically produced equipment 
 
Program 178: VAT refunds to FIEs purcha sing domestically produced equipment 
 Program 179: VAT deduction on fixed assets in the Central region 
 
Program 180: Income tax credit for the purchase of domestically manufactured production equipment  
Program 181: Import tariff and VAT exemptions fo r FIEs and certain domestic enterprises using 
imported equipment in encouraged industries  Program 182: Acquisition of Government Assets at Less than Fair Market Value 
 
Program 183: Export Restrictions on raw materials (e.g. Coke)  Program 184: Input Materials Provided by Government at Less than Fair Market Value 
 
Program 185: Utilities Provided by Gove rnment at Less than Fair Market Value 
 Program 186: Debt-to-Equity Swaps 
 
Program 187: Dividend exemption between qualified resident enterprises  Program 188: Equity Infusions 
 
Program 189: Unpaid Dividends  Program 191: Exhibition subsidy for 2012 
 
Program 192: Industry development subsidy by finance bureau  Program 194: Investment promotion grant 
 
Program 195: Three-new industry supporting fund  Program 196: Solar power station grant 
 
Program 197-1: Imports interest discount fund  Program 197-2: Imports interest discount fund 
 
Program 198-1: Fixed assets investment fund  Program 198-2: Fixed assets investment fund 
 
Program 199: Municipal Government High-Tech Zone supporting fund  Program 200: Safety production standardization grant 
 G/SCM/N/289/CAN 
 
- 28 - 
 
  Program 201: Municipal Government Science and Technology Bureau Award 
 Program 202: Municipal Government high  and new technology enterprise award 
 Program 203: Innovative award 
 
Program 204: Production and sale growth award  Program 205: Income growth award of 2012 
 
Program 206: Engineering technology research centre award of 2012  Program 207: Fixed assets investment rewards 
 
Program 208: Environmental Protection Agency award  Program 209: Dredging fund 
 
Program 210: Production efficiency award  Program 211: Photovoltaic industry development policy fund 
 
Program 212: Energy Saving Grant 2012  Program 213: Import Fund 2011 
 
Program 214: Environmental pollution liability insurance premium subsidy  Program 215: Safety production st andardization enterprise subsidy 
 
Program 216: Encourage for export enterpri ses to develop Electronic Commerce Trade 
 Program 217: Development Zone Subsidy 
 
Program 218: High school graduates youth Internship Program  Program 219: Science and technology subsidy – Municipal Government Science & Technology 
Bureau 
 Program 220: Expanded Production Incentives  
Program 221: Foreign Experts Financial Subsidy 
 Program 222: Identification Subsidy  
Program 223: The Subsidy Income 
 Program 224: Strategic Planning Subsidy  
Program 225: Grant in-aid 
 Program 226: Subsidies for Internship  
Program 227: Technology Infrastructure support--  Solar vertical integration research centre 
 Program 228: Technology development award from Science and Technology Office of local municipal government. 
 
Program 229: Award for high-technology enterprises  Program 230: Subsidies from provincial Photovolta ic Industry Association - Project of technical 
standard components staebler-wronski effect development costs G/SCM/N/289/CAN 
 
- 29 - 
 
  Program 231: Provincial international cooperatio n projects funding-Research program corporated 
with one company in Israel  Program 232: R&D Incentives for Medium/Large-sized Enterprises 
 
Program 233: 863 project-Project of MW thin film s ilicon/crystalline silicon heterojunction solar cell 
industrialization key technology project  Program 234: 863/1 project-National high-tech research and development plan in 2012 
 
Program 235: 863/2 project-Program of Crystalline silicon cells industrialization key technology and Demonstration of the production line with 21% efficiency  
Program 236: 863/3 project-Development of silica-based nanowire solar cells 
 Program 237: 973/2 project -Low defect high efficiency crystalline silicon solar cell research  
Program 238: Technical standards award in 2012,  2013-Specification for package protection 
technology for PV Modules, Test Method for Vinyl Acetate in EVA Applied in PV modules  Program 239: Infrastructure Construction 
 
Program 240: 220KV Line Settlement Construction Funds  Program 241: Allowance for Colli ng Circulating Water Project 
 
Program 242: Special funds to support the business development of foreign trade from Finance Bureau  
Program 243: Patent Fund in 2013 
 Program 244: Fifth Science and Technology Award for major patent creators  
Program 245: Patent fund (PCT) in 2013 from provincial Intellectual Property Office 
 Program 246: Patent award from Science and Technology Office of Municipal Government 
 
Program 247: Patents Fund in 2012 
 Program 248: Patent grants-the patents applied in the first half of 2012; the patents granted in the second half of 2012 
 
Program 249: Patent award for the project of a core science and education town and eight industrial parks garden  
Program 250: Provincial Strategic Emerging Industry Development Funds 
 Program 251: Major Achievements-MW Square crystal silicon heterostructure solar cells development and industrialization 
 
Program 252: Fund for promoting the transformation and upgrading of standardization from Provincial Department of Finance  
Program 253: Laboratory Development Supporting Funds 
 Program 254: The 4th technology plan (technology infrastructure supporting) in 2013 to match with Provincial-level technology development award 
 
Program 255: Supporting Funds in 2012 Finance Bureau of Changzhou City  Program 256: Provincial forwarding looking research in 2013 -Research program corporated with 
one company in Israel G/SCM/N/289/CAN 
 
- 30 - 
 
  Program 257: Funds on Provincial natural science in 2014-projects of Industrial Grade crystalline 
silicon solar cell device physics and loss analysis  Program 258: Water Conservation Projects in 2012 in Southeast Factory  
Program 259: On-point site fo r building as the provincial-level water conservation city 
 Program 260: Water conservation project for degumming cleaning by using wastewater in west silicon-production factories 
 
Program 261: Award for R&D development for large and medium-sized enterprises  Program 262: Funds on Postdoctoral Workstation 
 
Program 263: National Key new Product Projects Awards  G/SCM/N/289/CAN 
 
- 31 - 
 
  APPENDIX 3 - 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 Amo unts 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/289/CAN 
 
- 32 - 
 
   
APPENDIX 4 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CERTAIN OIL COUNTRY TUBULAR GOODS FROM 
THE PEOPLE'S REPUBLIC OF CHINA 
 
Program 1: Accelerated Depreciation on Fixed Assets in Binhai New Area of Tianjin 
 Program 2: Export Assistance Grant 
 
Program 3: Research & Development (R&D) Assistance Grant  Program 4: Provincial Scientific Development Plan Fund 
 
Program 5: Five Points, One Line Strategy in Liaoning Province  Program 6: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period not Less Than 
10 Years 
 Program 7: 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 8: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced Equipment for Technology Upgrading Purpose 
 
Program 9: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  Program 10: Liaoning High-tech Products & Equipment Exports Interest Assistance 
 
Program 11: Corporate Income Tax Reduction for New High-Technology Enterprises  Program 12: Changzhou Qishuyan District Environmental Protection Fund 
 
Program 13: 2007 Technology Innovation Award  Program 14: 2007 & 2008 Energy-saving Fund 
 
Program 15: Enterprise Innovation Award of Qishuyan District  Program 16: Energy-saving Technique Special Fund 
 
Program 17: Changzhou Technology Plan  Program 18: 2008 Water-saving Technique Assistance 
 
Program 19: 2009 Energy-saving Fund  Program 20: Enterprise Technology Center s of Tianjin City & Jinnan District 
 
Program 21: Top Ten Privately-owned Export Enterprises of Tianjin for the Year of 2008  Program 22: Income Tax Refund for Enterprises located in Tianjin Jinnan Economic Development 
Area 
 Program 23: Science and Technology Award  
Program 24: Financial Subsidy 
 Program 25: Jiangdu City Industrial Economy Performance Award G/SCM/N/289/CAN 
 
- 33 - 
 
   
Program 26: Environment Protection Award  Program 27: Emission Reduction and Energy-saving Award  
Program 28: Energy-saving Technology Renovation Fund 
 Program 29: Water Saving Enterprise  
Program 30: Grant for Market Promotion and Trade Development 
 Program 31: Refund of Land Transfer Fee  
Program 32: Grant- Wengeng Government 
 Program 33: Grant - Gaocun Government  
Program 34: Grant - Enterprise Technology Centre 
 Program 35: Grant – Taxpayer  
Program 36: Debt-to-Equity Swaps 
 Program 37: Acquisition of Government Assets at Less than Fair Market Value  
Program 38: Input Materials Provided by Go vernment at Less Than Fair Market Value 
 Program 39: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in Special Economic Zones (excluding Shanghai Pudong Area) 
 
Program 40: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and in the Economic and Technological Development Zones  
Program 41: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai 
 Program 42: Preferential Tax Policies in the Western Regions  
Program 43: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  Program 44: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas 
 
Program 45: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other Designated Areas  
Program 46: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and Equipment 
in SEZs and other Designated Areas  Program 47: Income Tax Refund where Profits Re-invested in SEZs and other Designated Areas 
 
Program 48: Preferential Costs of Services and/or  Goods Provided by Government or State-owned 
Enterprises (SOEs) in SEZs and Other Designated Areas  
Program 49: Grants for Export Increasing 
 Program 50: Grants for International Certification  
Program 51: The State Key Technology Renovation Projects 
 Program 52: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local Governments 
 G/SCM/N/289/CAN 
 
- 34 - 
 
  Program 53: Supportive Fund provided by the Government of Xuyi County, Jiangsu Province  
 Program 54: Repaying Foreign Currency Loan by Returned VAT  Program 55: Government Export Subsidy and Product Innovation Subsidy 
 
Program 56: Innovative Experimental Enterprise Grant  Program 57: Superstar Enterprise Grant 
 
Program 58: Awards to Enterprises whose Products Qualify for "Well-Known Trademarks of China" or "Famous Brands of China"  
Program 59: Export Brand Development Fund 
 Program 60: Technical Renovation Loan Interest Discount Fund  
Program 61: Venture Investment Fund of Hi-Tech Industry 
 Program 62: National Innovation Fund for Technology Based Firms  
Program 63: Guangdong - Hong Kong Te chnology Cooperation Funding Scheme 
 Program 64: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment 
 
Program 65: Exemptions for SOEs from Distributing Dividends to the State  Program 66: Loans and Interest Subsidies provided under the Northeast Revitalization Program 
 
Program 67: Preferential Loans  Program 68: Income Tax Exemption for Enterprises Changed Ownership from SOE to Private 
Limited Company 
 Program 69: Preferential Tax Policies for Foreign Invested Export Enterprises  
Program 70: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive  Program 71: Preferential Tax Policies for the Research and Development of FIEs 
 
Program 72: Income Tax Refund for Re-inves tment of FIE Profits by Foreign Investors 
 Program 73: VAT and Income Tax exemption/reduct ion for Enterprises adopting Debt-to-Equity 
Swaps 
 Program 74: Stamp Exemption on Share Transfers under Non-tradable Share Reform  
Program 75: Relief from Duties and Taxes on Imported Material and other Manufacturing Inputs 
 Program 76: Reduction in Land Use Fees  
 G/SCM/N/289/CAN 
 
- 35 - 
 
   
APPENDIX 5 - 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 Exemption 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-refund or over-exemption 
for raw materials, parts, packaging materials and consumable materials imported into the Export 
Processing Zone and used for the production of exported goods in the zone   
Program 18: Export Duty Refund or Exemption fo r the exported goods produced in the Export 
Processing Zone and exported from the zone   G/SCM/N/289/CAN 
 
- 36 - 
 
  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 Te chnology 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-S aving 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/289/CAN 
 
- 37 - 
 
  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 En ergy Reduce Emission Team" Award 
 Program 71: "Five Points, One Line" Program of Liaoning Province 
 G/SCM/N/289/CAN 
 
- 38 - 
 
  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 Enterpri se 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/289/CAN 
 
- 39 - 
 
  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 Welfare Enterprises and Promoting the Employment of Persons with Disabilities in Zhuji City. 
 
Program 118: Subsidy for Certification of Clea n 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/289/CAN 
 
- 40 - 
 
   
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 Developmen t 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 the Open Economy (Award for Open Economy) 
 
Program 141-2: Special Funds for Use in the Open Economy (Reduction/Exemption of Water Conservancy Fund)  
Program 142-1: Grant to 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/289/CAN 
 
- 41 - 
 
   
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 Im ported 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/289/CAN 
 
- 42 - 
 
  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/289/CAN 
 
- 43 - 
 
  APPENDIX 6 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CERT AIN 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: Preferential 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 Exemption 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 1l: 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 Export 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/289/CAN 
 
- 44 - 
 
  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 Te chnology Cooperation Funding Scheme 
 Program 29: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters 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 Assistance  
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/289/CAN 
 
- 45 - 
 
  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 
Equipments for Technology Upgrading Purposes 
 Program 56: Income Tax Refund for Re invest ment of FIE Profits by Foreign Investors 
 
Program 57: VAT and Income Tax Exemption/Reduct ion 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/289/CAN 
 
- 46 - 
 
   
APPENDIX 7 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CE RTAIN CONCRETE REINFORCING BAR FROM 
THE PEOPLE'S REPUBLIC 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 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: 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 regions  
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: Preferential Loans Characterized as a Lease Transaction  Program 18: Preferential Loans for SOEs  
 
Program 19: Debt Forgiveness  Program 20: Export Seller's Credit for High an d New Technology Products by China EMIX Bank 
 
Program 21: Changzhou Qishuyan District Environmental Protection Fund (Jiangsu) 
 Program 22: Changzhou Technology Plan (Jiangsu)  
Program 23: Enterprise Innovation Award of Qishuyan District (Jiangsu) 
 G/SCM/N/289/CAN 
 
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  Program 24: Enterprise Technology Centers (e.g. Tianjin City and Jinnan District) 
 Program 25: Environment 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/ Technology 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)  Program 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 Cooperation 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/289/CAN 
 
- 48 - 
 
  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 Award 
 
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 Promotion 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 Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment 
 Program 67: Grants for International Certification  
Program 68: Grants to Privately-Owned Export Enterprises 
 Program 69: Grants Under Regulations for Expo rt Product Research and Development Fund 
Management 
 
Program 70: Grants under the Science and Technology programme of Hebei Province  Program 71: Grants under the Science and technology programme of Jiangsu Province 
 
Program 72: Guangdong - Hong Kong Te chnology Cooperation Funding Scheme 
 Program 73: Guangdong Supporting Fund 
 
Program 74: Guaranteed Growth Fund  Program 75: Hangzhou City Government Gr ants Under the Hangzhou Excellent New 
Products/Technology Award 
 Program 76: Implementing Measures on the Supporting Fund for Foreign Trade & Economic Development of Jiangxi Province (Implementing 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: Innovative Small and Medium-Sized Enterprise Grants 
 Program 81: Interim Measures of Fund Manageme nt of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair (Zhongshan) G/SCM/N/289/CAN 
 
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  Program 82: International Market Fund for Small- and Medium-sized Export 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 Special 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 Reim bursement 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 Enterp rise and Small 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 fo r 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 & Development (R&D) Assistance Grant 
 Program 108: Science and Technology Award  
Program 109: Small and Medium-sized Enterprise Support Funds G/SCM/N/289/CAN 
 
- 50 - 
 
  Program 110: Special Fund for Significant Science and Technology in Guangdong Province 
 Program 111: Special Support Fund  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 Pr oject 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 Project 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/Exemption 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 Supporting 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/289/CAN 
 
- 51 - 
 
  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 Develo pment Fund Program - VAT Refunds 
 
Program 142: Corporate Income Tax Reduct ion for New High-Technology Enterprises 
 Program 143: Deed Tax Exemptions For Land Transferred through Merger or Restructuring 
 
Program 144: Income tax concessions for the enterprises engaged in the comprehensive resource utilisation ('special raw materials')  
Program 145: Income Tax Exemption for Investor s in Designated Geographical Regions Within 
Liaoning  Program 146: Income Tax Refund for Re-inves tment 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 Have 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: Preferential 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 Encouraged 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, Chongqing City, Guangxi Region 
Zhuang, Tax privileges to develop central and western regions)  Program 161: VAT and Income Tax Exemption/Redu ction for Enterprises Adopting Debt-to-Equity 
Swaps 
 Program 162: Tax policies for the deduction of research and development 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 and Equipment G/SCM/N/289/CAN 
 
- 52 - 
 
  Program 166: Relief from Duties and Taxes on Im ported Material and Other Manufacturing Inputs 
 Program 167: VAT rebates on domestically produced equipment  Program 168: VAT refunds to FIEs purcha sing 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 fo r 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 Value  Program 175: Utilities Provided by Gove rnment 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/289/CAN 
 
- 53 - 
 
   
APPENDIX 8 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CE RTAIN PUP JOINTS FROM THE PEOPLE'S 
REPUBLIC OF CHINA 
 
Program 1: Preferential Tax Policies for En terprises with Foreign Investment (FIEs) 
 
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: The State Key Technology Renovation Projects 
 Program 12: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local Governments 
 
Program 13: Repaying Foreign Currency Loan by Returned VAT  Program 14: Government Export Subsidy and Product Innovation Subsidy 
 
Program 15: Export Assistance Grant  Program 16: Research & Development (R&D) Assistance Grant 
 
Program 17: Innovative Experimental Enterprise Grant  Program 18: Superstar Enterprise Grant  
Program 19: Awards to Enterprises Whose Products  Qualify for "Well-Known Trademarks of China" 
or "Famous Brands of China"  Program 20: Export Brand Development Fund 
 
Program 21: Provincial Scientific Development Plan Fund  Program 22: Technical Renovation Loan Interest Discount Fund 
 
Program 23: Venture Investment Fund of Hi-Tech Industry  Program 24: National Innovation Fund for Technology Based Firms G/SCM/N/289/CAN 
 
- 54 - 
 
  Program 25: Guangdong - Hong Kong Te chnology Cooperation Funding Scheme 
 
Program 26: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment 
 
Program 27: Innovative Small and Medium-Sized Enterprise Grants 
 Program 28: Product Quality Grant 
 
Program 29: 2009 Energy-saving Fund  Program 30: Energy-Saving Technique Special Fund 
 
Program 31: Grants to Privately-Owned Export Enterprises  Program 32: Grants for Export Activities 
 
Program 33: Grants for International Certification  Program 34: Liaoning High-Tech Products & Equipment Exports Interest Assistance 
 
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: 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 47: Grant - Guaranteed Growth 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 in 2009 G/SCM/N/289/CAN 
 
- 55 - 
 
   
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: Debt-to-Equity Swaps 
 Program 61: Exemptions for SOEs from Distributing Dividends to the State  
Program 62: Loans and Interest Subsidies Provided Under the Northeast Revitalization Program 
 Program 63: Reduced Tax Rate for Productive FIEs Scheduled to Operate for a Period not Less Than 10 Years 
 
Program 64: Preferential Tax Policies for Foreign Invested Export Enterprises  Program 65: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge 
Intensive 
 Program 66: Preferential Tax Policies for the Research and Development of FIEs  
Program 67: 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 68: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipments for Technology Upgrading Purpose  Program 69: Income Tax Refund for Re-inves tment of FIE Profits by Foreign Investors 
 
Program 70: VAT and Income Tax Exemption/Reduct ion for Enterprises Adopting Debt-to-Equity 
Swaps  
Program 71: Corporate Income Tax Reduction for New High-Technology Enterprises 
 Program 72: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  
Program 73: Relief from Duties and Taxes on Imported Material and Other Manufacturing Inputs 
 Program 74: Exemption of VAT on Purchases of Equipment  
Program 75: Reduction in Land Use Fees, Land  Rental Rates, and Land Purchase Prices 
 Program 76: Deed Tax Exemptions for Land Tr ansferred through Merger or Restructuring 
 
Program 77: Input Materials Provided by Go vernment at Less than Fair Market value 
 Program 78: Utilities Provided by Govern ment at Less than Fair Market Value 
 
Program 79: Acquisition of Government Assets at Less than Fair Market Value 
 Program 80: Coke Provided by Governme nt at Less than Fair Market Value 
 
 G/SCM/N/289/CAN 
 
- 56 - 
 
  APPENDIX 9 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CERTAIN SEAMLESS STEEL CASING FROM THE 
PEOPLE'S REPUBLIC OF CHINA 
 
Program 1: Corporate Income Tax Exemption And/Or Reduction In Special Economic Zones (SEZs) 
And Other Designated Areas  
Program 2: Local Income Tax Exemption And/Or Reduction In SEZs And Other Designated Areas 
 Program 3: The State Key Technology Renovation Projects  
Program 4: Preferential Tax Policies for Research and Development 
 Program 5: Preferential Tax Policies For Domestic Enterprises Purchasing Domestically Produced Equipment For Technology Upgrading Purpose 
 
Program 6: Exemption Of Tariff And Import VAT For Imported Technologies And Equipment  Program 7: Accelerated Depreciation On Fixed Assets In Binhai New Area Of Tianjin 
 
Program 8: Supportive Fund (Grant) Provided By The Government Of Xuyi County, Jiangsu Province  
Program 9: Repaying Foreign Cu rrency Loan by Returned VAT 
 Program 10: Debt-to-Equity Swap  
Program 11: Preferential Tax Policies For Enterprises With Foreign Investment Established In SEZs 
(Excluding Shanghai Pudong Area)  Program 12: Preferential Tax Policies For Enterprises With Foreign Investment Established In The 
Coastal Economic Open Areas And In The Economic And Technological Development Zones 
 Program 13: Preferential Tax Policies For Enterprises With Foreign Investment Established In The Pudong Area Of Shanghai 
 
Program 14: Preferential Tax Policies In The Western Regions  Program 15: Tariff And Value-Added Tax (VAT) Exemptions On Imported Materials And Equipment 
In SEZ And Other Designated Areas 
 Program 16: Income Tax Refund Where Profits Re-Invested In SEZ And Other Designated Areas  
Program 17: VAT And Income Tax Exemption /Reduc tion For Enterprises Adopting Debt-To-Equity 
Swaps  Program 18: Reduced Tax Rate For Productive Fore ign-Invested Enterprises (FIEs) Scheduled To 
Operate For A Period Not Less Than 10 years 
 Program 19: Preferential Tax Policies for Foreign Invested Export Enterprises  Program 20: Preferential Tax Policies For Enterprises With Foreign Investment Which Are 
Technology Intensive And Knowledge Intensive 
 Program 21: 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 22: Income Tax Refund for Re-inves tment of FIE Profits by Foreign Investors 
 
Program 23: Reduction in Land Use Fees G/SCM/N/289/CAN 
 
- 57 - 
 
   
Program 24: Exemption/Reduction Of Special Land Tax And Land Use Fee In SEZs And Other Designated Areas  Program 25: Preferential Costs Of Services And Goods Provided By Government Bodies Or SIEs in 
SEZs and Other Designated Areas 
 Program 26: Loans And Interest Subsidies Provided Under The Northeast Revitalization Program  
Program 27: Reimbursement Of Anti-Dumping And/ Or Countervailing Legal Expenses By The Local 
Governments  Program 28: Preferential Loans 
 
Program 29: Relief From Duties And Taxes On Imported Material And Other Manufacturing Inputs  Program 30: Purchase Of Goods From State-Owned Enterprises 
 
Program 31: Government Export Subsidy And Product Innovation Subsidy 
 
__________