G/SCM/N/298/CAN  
 
16 March 2016  
(16-1538)  Page: 1/47  
Committee on Subsidies 
and Countervailing Measures Original: English  
 
  SEMI-ANNUAL REPORT UNDER 
ARTICLE 25.11 OF THE AGREEMENT 
CANADA  
Reproduced herewith is the semi-annual report for the period 1 July-31 December 2015 from 
Canada . 
 
_______________ 
   
  G/SCM/N/298/CAN  
 
- 2 - Reporting Member: Canada1 
SEMI-ANNUAL REPORT OF COUN TERVAILING DUTY ACTIONS2 
FOR THE PERIOD 1 JULY-31 DECEMBER 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 carbon and 
alloy steel line pipe 
HS ex-7304.19,  
ex-7305.11,  ex-7305.12,  ex-7305.19, 7306.19; 
CV/142/CN 28.08.15 
S: 01.01.14 – 
30.06.15 
 
I: 01.01.12 – 
30.09.15 26.11.15
 
0.16 – 34.64% 
 
"All others" rate: 
34.73% of the 
export price of 
the goods N/A N/A N/A N/A  CF  
51.7% 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
 
0.04 – 3.1% 
 
"All others" rate: 
84.1% of the 
export price of 
the goods 03.07.15  
 
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.   
  G/SCM/N/298/CAN  
 
- 3 -  
1 2 3 4  5 6 7 8  9 10 11 
India Certain hot-rolled 
steel plate 
HS 7208.51, 
7208.52; CV/141/IN (*) 10.06.15 
 
S: 01.01.14 – 
31.03.15 08.09.15
 
 
"All others" rate: 
20.3% of the 
export price of 
the goods N/A N/A 06.01.16 
 
No Injury N/A CF 17.2% of 
total imports N/A 
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 08.09.15
 
 
"All others" rate: 
18.9% of the 
export price of 
the goods N/A N/A 06.01.16 
 
No Injury N/A CF 4.0% of total 
imports N/A 
  
  G/SCM/N/298/CAN  
 
- 4 - Reviews / Other subsequent proceedings 
Country or 
customs 
territory Product  Initiation Provisional 
measures and 
preliminary 
determinations Final measures  No final 
measures / 
termination Other  Trade data  
(from published report(s) Countervailed 
programme(s)  
Definitive duty  Price 
undertaking 
 Description;  
HS 6-digit 
category covering 
investigated 
product;  ID 
number; 
(*) if investigation 
of >1 country  Date, Type of 
Review or 
Procedure 
(code), Period 
Covered Effective date; 
range of 
individual 
amounts of 
subsidy; "other" 
rates; [range of 
applied rates if 
different, 
reason] Effective date, 
range of individual 
amounts of 
subsidy; "other" 
rates; [range of 
applied rates if 
different, reason]  Effective date; 
range of 
individual 
amounts of 
subsidy 
or minimum 
prices; or 
other outcome 
(code) Date 
Reason Date,  
explanation  Import volume 
or value (units 
/currency); 
product 
coverage, 
period, if 
different from 
cols. 2 / 3 Import 
volume as 
% of 
apparent 
domestic 
consumptio
n or as % of 
total 
imports Name(s) of the 
subsidy 
programme(s) 
countervailed 
1 2 3 4  5 6 7 8  9 10 11 
China Certain copper 
pipe fittings HS 7412.10, 7412.20 
CV/118/CN 17.09.15 
(ADR) N/A
 N/A N/A N/A N/A  N/A N/A See Appendix 3 
Certain steel 
grating HS 7308.90 CV/126/CN 12.08.15 
(SNR) 
S: 01.01.12 – 
30.06.15 
I: 01.01.13 – 
31.12.15 N/A
 N/A N/A N/A N/A  620 Metric 
Tonnes 0.18% of 
total 
imports See Appendix 4 
Certain pup joints  
HS 7304.29; 
CV/127/CN 04.05.15 
(ADR) N/A 14.12.15  
106.78 – 183.75 
RMB/Metric 
Tonne; 
0.04 RMB/piece 
"All others" rate: 
9 125.6 
RMB/Metric Tonne N/A N/A 30.07.15  
Extension of 
re-
investigation N/A N/A See Appendix 5 
Certain seamless 
steel casing 
HS 7304.29; CV/122/CN 04.05.15 
(ADR) N/A
 14.12.15  
45.63 – 1066.56 
RMB/Metric Tonne 
"All others" rate: 
3 381 RMB/Metric 
Tonne N/A N/A 30.07.15  
Extension of 
re-
investigation N/A N/A See Appendix 6 
Certain oil country 
tubular goods HS 7304.29, 7304.39, 7304.59, 
7306.29; 
CV/125/CN 04.05.15 
(ADR) N/A
 14.12.15  
2.2 – 1066.56 
RMB/Metric Tonne  
"All others" rate: 
4 070 RMB/Metric 
Tonne N/A N/A 30.07.15  
Extension of 
re-
investigation N/A N/A See Appendix 7 
  
  G/SCM/N/298/CAN  
 
- 5 -  
1 2 3 4  5 6 7 8  9 10 11 
China 
(Cont'd) Certain concrete 
reinforcing bar 
HS 7213.10, 
7214.20,7215.90, 7227.90; CV/138/CN 27.04.15 
Public Interest 
Inquiry
1 N/A 22.12.152 N/A N/A N/A  N/A N/A See Appendix 8 
Certain steel 
grating 
HS 7308.90; CV/126/CN 31.03.15 
(ADR) N/A
 14.07.15  
"All others" rate: 
13 064 
RMB/Metric Tonne N/A N/A N/A  N/A N/A See Appendix 4 
Certain oil country 
tubular goods HS 7304.29, 
7304.39, 7304.59, 
7306.29; CV/125/CN Domestic 
Judicial Review 
(Note 3) N/A
 N/A N/A N/A Appeal filed: 
01.12.153 N/A N/A N/A 
Certain 
thermoelectric 
coolers and 
warmers HS 8418.50, 8418.61, 8418.69, 
8418.99; 
CV/121/CN Domestic 
Judicial Review 
(Note 3) N/A
 N/A N/A N/A Appeal filed 
23.01.15 
Appeal 
dismissed: 
25.01.164 N/A N/A N/A 
Certain oil country 
tubular goods HS 7304.29, 
7306.29, 7304.39, 
7304.59; CV/125/CN Domestic 
Judicial Review 
(Note 3) N/A
 N/A N/A N/A Appeal filed:  
27.12.13 
 
Appeal 
dismissed: 
02.11.155 N/A N/A N/A 
India Certain hot-rolled 
steel sheet (previously Hot-
rolled carbon steel 
sheet)HS 7208.25, 7208.26, 7208.27, 7208.36, 7208.37, 
7208.38, 7208.39, 
7208.53, 7208.54, 7208.90, 7211.13, 
7211.14, 7211.19, 
7211.90, 7225.30, 7225.40, 7225.99, 7226.20, 7226.91, 
7226.99; 
CV/94/IN 08.12.15 
(SNR) 
 
S: 01.01.12 – 
31.10.15 N/A
 N/A N/A N/A N/A  N/A N/A See Appendix 9 
                                               
1 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 
2 The Canadian International Trade Tribunal concluded that the publ ic interest does not warrant a reduction or elimination of th e duties. 
3 Prudential Steel LTD. et al v. Bell Supply Company , Federal Court of Appeal file no. A-51 7-15. This is an appeal of the decision in Federal Court file no. T-2126-13. 
4 Canadian Tire Corporation, Limited, v. President of CBSA , Federal Court of Appeal file no. A-34-15. 
5 Prudential Steel LTD. et al v. Bell Supply Company , Federal Court file no. T-2126-13. 
  
  G/SCM/N/298/CAN  
 
- 6 - 1 2 3 4  5 6 7 8  9 10 11 
India 
(Cont'd) Certain hot-rolled 
steel sheet 
(previously Hot-rolled carbon steel sheet) 
HS 7208.25, 
7208.26, 7208.27, 7208.36, 7208.37, 7208.38, 7208.39, 
7208.53, 7208.54, 
7208.90, 7211.13, 7211.14, 7211.19, 7211.90, 7225.30, 
7225.40, 7225.99, 
7226.20, 7226.91, 7226.99; CV/94/IN 13.07.15 
(ADR) N/A
 28.10.15  
 
"All others" rate: 
3,150 Indian 
Rupees /Metric 
Tonne N/A N/A N/A  N/A N/A See Appendix 9 
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
 30.10.15  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 
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 
                                               
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. 
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/298/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/298/CAN 
 
- 8 - 
 
  ANNEXES 
DEFINITIVE COUNTERVAILING MEASURES IN FORCE 
AS OF 31 DECEMBER 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 02.03.15 
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  
Certain photovoltaic 
modules and laminates CV/140/CN 
   Duties 03.07.15 
C.Gaz.2015.I.149.36  G/SCM/N/298/CAN 
 
- 9 - 
 
  Country/ 
Customs 
Territory Product, 
investigation ID 
number Measure(s) Date of original 
imposition; 
publication 
reference Date(s) of extension; 
publication 
reference(s)  
European 
Union Refined sugar 
CV/87/EU Duties 06.11.95 
C.Gaz.1995.I.129.46 03.11.00 
C.Gaz.2000.I.134.47; 
02.11.05 
C.Gaz.2005.I.139.46 
01.11.2010 
C.Gaz.2010.I.144.471 
30.10.2015 
C.Gaz.2015.I.149.46 
India Certain hot-rolled steel 
sheet (previously Hot-rolled carbon steel sheet) CV/94/IN Duties 17.08.01 
C.Gaz.2001.I.135.34 16.08.06 
C.Gaz.2006.I.140.34; 
15.08.11 
C.Gaz.2011.I.145.35 
Certain carbon steel welded pipe CV/132/IN Duties 11.12.12 
C.Gaz.2012.I.146.51  
 
Note 4 -  The Canada Gazette is available electronically since 1998. 
 
TERMINATION OF MEASURES DURING THE PERIOD 
1 JULY THROUGH 31 DECEMBER 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 JULY THROUGH 31 DECEMBER 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 Carbon steel fasteners 
CV/103 07.01.05; 
05.01.15 90 (commenced) 141 
(completed) 78 
Copper Pipe Fittings CV/118 19.02.07; 
17.02.12 1 (commenced) 0 
(completed) 1 
Seamless carbon or alloy steel oil and gas well casing CV/122 10.03.08; 
11.03.13 1 (commenced) 2 
(completed) 0 
Thermoelectric coolers and warmers CV/121 11.12.08; 
09.12.13 3 (commenced) 11 
(completed) 14 
Aluminium extrusions CV/124 17.03.09; 
17.03.14 2 (commenced)  17 
(completed) 12 
Oil country tubular goods  CV/125 23.03.10; 
02.03.15 1 (commenced) 1 
(completed) 0 
Steel grating  CV/126 19.04.11 1 (commenced) 1 
(completed) 1 
Stainless steel sinks CV/129 24.05.12 11 (commenced) 6 
(completed) 39 
Unitized wall modules CV/135 12.11.13 25 (commenced) 0 
(completed) 40 
Photovoltaic modules  and laminates CV/140 03.07.15 1 (commenced) 0 
(completed) 1 
                                               
1 The finding against the European Union was origina lly rescinded but this decision was reversed on 
appeal and duties were reinstated in accordance with the Tribunal’s decision of 28 September 2012. 
 G/SCM/N/298/CAN 
 
- 10 - 
 
  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 
European Union Refined sugar 
AD/1110 06.11.95; 
30.10.15 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; 
- 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 JULY THROUGH 31 DECEMBER 2015 (Note 6) 
Country/Customs 
Territory Product, 
Investigation ID number Date of filing of 
appeal Date of appeal 
decision 
China  Certain steel fasteners CV/103/CN 09.10.14  
 
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/298/CAN 
 
- 11 - 
 
  APPENDIX 1 - NAMES OF THE SUBSID Y PROGRAMS COUNTERVAILED AT THE 
PRELIMINARY DETERMINATION OF SUBSIDIZ ATION OF CERTAIN CARBON AND ALLOY 
STEEL LINE PIPE FROM THE PE OPLE'S REPUBLIC OF CHINA 
 
Program 1: Corporate Income Tax Exemption and/or Reduction in SEZs and other Designated 
Areas  Program 2: Exemption/Reduction of Special Land Tax and Land Use Fees in SEZs and Other 
Designated Areas 
 Program 3: Income Tax Refund for Enterprises Located in Tianjin Jinnan Economic Development Area 
 
Program 4: Income Tax Refund where Profits Re-invested in SEZs and other Designated Areas  Program 5: Local Income Tax Exemption and/or Reduction in SEZs and other Designated Areas 
 
Program 6: Preferential Costs of Services and/or Goods Provided by Government or State-owned Enterprises (SOEs) in SEZs and Other Designated Areas  
Program 7: Preferential Tax Policies for Enterprises with Foreign Investment (FIEs) Established in 
Special Economic Zones (excluding Shanghai Pudong Area)  Program 8: Preferential Tax Policies for FIEs Established in the Coastal Economic Open Areas and 
in the Economic and Technological Development Zones 
 Program 9: Preferential Tax Policies for FIEs Established in the Pudong Area of Shanghai  
Program 10: Tariff and Value-added Tax (VAT) Exemptions on Imported Materials and Equipment 
in SEZs and other Designated Areas  Program 11: VAT Exemptions for the Central Region 
 
Program 12: Debt Forgiveness  Program 13: Discounted Loans for Export-oriented Enterprises 
 
Program 14: Export Buyer's Credit Provid ed by the Export-Import Bank of China 
 Program 15: Export Guarantees Provided by the GOC 
 
Program 16: Export Seller's Credit Provided by the Export-Import Bank of China  Program 17: Import Credit Provided by the Export-Import Bank of China 
 
Program 18: Loan From Local Finance Bureau  Program 19: Loans and Interest Subsidies provided under the Northeast Revitalization Program 
 
Program 20: Onlending Support Provided by the Export-Import Bank of China through Loan Guarantees or Loan Repayment  
Program 21: Preferential Loans and Financing Provided by the GOC through the State-Owned 
Banks  Program 22: Trade Financing Services Provid ed by the Export-Import Bank of China 
 
Program 23: Accelerated Depreciation on Fixed Assets in Binhai New Area of Tianjin  G/SCM/N/298/CAN 
 
- 12 - 
 
  Program 24: Advanced Science/ Technology Enterprise Grant 
 Program 25: Allowance to Pay Loan Interest (Zhongshan City, Guangdong)  Program 26: Assistance for Technology Innovation - R&D Project 
 
Program 27: Award of Taxpayers in Yanghang Industrial Park  Program 28-1: Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of 
China" or "Famous Brands of China" – Municipal 
 Program 28-2: Awards to Enterprises Whose Products Qualify for "Well-Known Trademarks of China" or "Famous Brands of China" – Jiangsu Province 
 
Program 29: Business Bureau 2012 Market Monitoring System of Subsidies  Program 30: Business Development Overseas Support Fund (Foshan) 
 
Program 31: Changzhou Qishuyan District Environmental Protection Fund (Jiangsu)  Program 32: Changzhou Technology Plan (Jiangsu) 
 
Program 33: Emission Reduction and Energy-saving Award  Program 34: Energy Saving Grant 2008 
 
Program 35: Energy-Saving Technique Special Fund  Program 36: Energy-saving Technology Renovation Fund 
 
Program 37: Enterprise Innovation Award of Qishuyan District (Jiangsu)  Program 38: Enterprise Technology Centers 
 
Program 39: Environment Protection Award (Jiangsu)  Program 40-1: Export Assistance Grant – Jiangdu District 
Program 40-2: Export Assistance Grant – Tianjin 
Program 40-3: Export Assistance Grant – Municipality A   Program 41-1: Export Brand Development Fund – Tianjin 
Program 41-2: Export Brand Development Fund – Municipality A 
Program 41-3: Export Brand Development Fund – Municipality B  Program 42-1: Financial Subsidy – Municipality A 
Program 42-2: Financial Subsidy – Municipality B 
Program 42-3: Financial Subsidy – Municipality C Program 42-4: Financial Subsidy – Municipality D  
Program 43: Five Points, One Line Strategy in Liaoning Province 
 Program 44: Foreign Trade Developm ent Fund Program – VAT Refunds 
 
Program 45: Fund for Urban Public Utilities 
 Program 46: Government Export Subsidy and Product Innovation Subsidy  
Program 47: Government of Shijiazhuang City Export Award 
 Program 48: Grant – Changzhou City Key Supporting Industry Upgrading Special Fund  
Program 49: Grant – Changzhou Five Major Industries Development Special Fund G/SCM/N/298/CAN 
 
- 13 - 
 
  Program 50: Grant – Cleaning-production Qualified Enterprise Reward 
 Program 51: Grant – Financial Subsidies from Wei Hai City Gao Cun Town Government  Program 52: Grant – Jiangsu Province Finance Supporting Fund 
 
Program 53: Grant – Large Taxpayer Award  Program 54-1: Grant – Patent Application Assistance - Municipality A 
Program 54-2: Grant – Patent Applic ation Assistance - Municipality B 
Program 54-3: Grant – Patent Application Assistance - Municipality C  Program 55: Grant – Provincial Foreign Economy and Trade Development Special Fund 
 
Program 56: Grant – Provisional Industry Promotion Special Fund  Program 57: Grant – Resources Conservation and Environment Protection Grant 
 
Program 58: Grant – Special Fund for Fostering Stable Growth of Foreign Trade in 2009  Program 59: Grant - Special Supporting Fund for Commercialization of Technological Innovation 
and Research Findings 
 Program 60: Grant – State Service Industry Development Fund  
Program 61: Grant – Subsidy from Water Saving Office 
 Program 62: Grant - Water Pollution Control Special Fund for Taihu Lake  
Program 63: Grant – Wendeng Government (Shandong) 
 Program 64: Grant for Key Enterprises in Equi pment Manufacturing Industry of Zhongshan 
 
Program 65: Grant for Market Promotion and Trade Development 
 Program 66: Grants for Encouraging the Esta blishment of Headquarters and Regional 
Headquarters with Foreign Investment 
 
Program 67: Grants for Export Increasing  Program 68: Grants for International Certification 
 
Program 69: Grants to Privately-Owned Export Enterprises  Program 70: Grants under the Information Technology Program of Feicheng 
 
Program 71: Guangdong – Hong Kong Te chnology Cooperation Funding Scheme 
 Program 72: Guaranteed Growth Fund 
 
Program 73: Innovative Experimental Enterprise Grant  Program 74: Innovative Small and Medium-Sized Enterprise Grants 
 
Program 75: Interim Measures of Fund Manageme nt of Allowance for Zhongshan Enterprises to 
Attend Domestic and Overseas Fair (Zhongshan)  
Program 76: International Market Fund for Export Companies (Jiangmen City) 
 Program 77: International Market Fund for Small- and Medium-sized Export Companies  
Program 78: Jiangdu City Industrial Economy Performance Award (Jiangsu) G/SCM/N/298/CAN 
 
- 14 - 
 
  Program 79: Liaoning High-Tech Products & Equipment Export Interest Assistance 
 Program 80: Local and Provincial Government Reim bursement Grants on Export Credit Insurance 
Fees  
Program 81: Modern Service Grant 
 Program 82: Municipal Government – Exhibition Grant  
Program 83: Municipal Government – Export Grant 
 Program 84: Municipal Government – Insurance Fee Grant  
Program 85: National High-Tech R&D Program (Also Known as the 863 Program) 
 Program 86: National Innovation Fund for Technology Based Firms  
Program 87: Preferential Export Credit Insura nce Provided by the China Export and Credit 
Insurance Corporation, Including Grants Provided by the GOC to Cover Export Credit Insurance Fees  
Program 88: Product Quality Grant 
 Program 89: Provincial Government - Equipment Grant  
Program 90: Provincial Scientific Development Plan Fund 
 Program 91: Reduction in Land Use Fees, Land  Rental Rates, and Land Purchase Prices 
 
Program 92: Refund from Government for Participating in Trade Fair (Foshan) 
 Program 93: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local Governments 
 
Program 94: Reimbursement of Foreign Affairs Services Expenses (Foshan)  Program 95: Repaying Foreign Currency Loan by Returned VAT 
 
Program 96-1: Research & Development (R&D) Assistance Grant – Federal Program 96-2: Research & Development (R&D) Assistance Grant – Municipal  
Program 97: Science and Technology Award 
 Program 98: Subsidy for the Technology Development  
Program 99: Superstar Enterprise Grant 
 Program 100: Supporting Fund for Non-refundable Export Tax Loss on Mechanical & Electrical Product and High-tech Product (Jiangmen City) 
 
Program 101: Supportive Fund Provided by the Government of Xuyi County, Jiangsu  Program 102: Technical Renovation Loan Interest Discount Fund 
 
Program 103: Training Program for Rural Surplus Labour Force Transfer Employment  Program 104: The "Torch Project" 
 
Program 105: Venture Investment Fund of Hi-Tech Industry  Program 106: Water Fund Refund/Exemption 2008 
 G/SCM/N/298/CAN 
 
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  Program 107: Water Saving Enterprise 
 Program 108: Corporate Income Tax Reduct ion for New High-Technology Enterprises 
 Program 109: Deed Tax Exemptions For Land Transferred through Merger or Restructuring 
 
Program 110: Exemption from City Maintenance and Construction Taxes and Education Fee Surcharges for FIEs   
Program 111: Income Tax Refund for Re-inves tment of FIE Profits by Foreign Investors 
 Program 112: Municipal Government – Preferential Tax Program  
Program 113: Preferential Tax Policies in the Western Regions 
 Program 114: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced Equipment for Technology Upgrading Purpose 
 
Program 115: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments or Places in China and are Engaged in Production or Business Operations Purchasing Domestically Produced Equipment 
 
Program 116: Preferential Tax Policies for FIEs which are Technology Intensive and Knowledge Intensive  
Program 117: Preferential Tax Policies for Foreign Invested Export Enterprises 
 Program 118: Preferential Tax Policies for the Research and Development of FIEs  
Program 119: Stamp Tax Exemption on Share Transfers under Non-tradable Share Reform  
 Program 120: Tax preference available to companies that operate at a small profit  
Program 121: Two Free, Three Half Tax Exemptions for the Productive FIEs 
 Program 122: VAT and Income Tax Exemption/Redu ction for Enterprises Adopting Debt-to-Equity 
Swaps 
 
Program 123: Exemption of Tariff and Import VAT for the Imported Technologies and Equipment  Program 124: Import tariff and VAT exemptions fo r FIEs and certain domestic enterprises using 
imported equipment in encouraged industries 
 Program 125: Relief from Duties and Taxes on Im ported Material and Other Manufacturing Inputs 
 
Program 126: VAT Reduction and Exemption for Recycled Products 
 Program 127: VAT Refunds to FIEs Purchasing Domestically-Produced Equipment  
Program 128: Acquisition of Government Assets at Less than Fair Market Value 
 Program 129: Input Materials Provided by Government at Less than Fair Market Value  
Program 130: Provision of Land for Less Than  Adequate Remuneration by Jiangsu Province 
 Program 131: Provision of Land for Less Than Ad equate Remuneration within the Wuxi High-tech 
Development Zone 
 
Program 132: Provision of Land within the Economic and Technology Development Zone for Less Than Adequate Remuneration  
Program 133: Utilities Provided by Gove rnment at Less than Fair Market Value G/SCM/N/298/CAN 
 
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  Program 134: Debt-to-Equity Swaps 
 Program 135: Exemptions for SOEs from  Distributing Dividends to the State 
 Program 136-1: Talent Reward – Purchase of Advanced Equipment 
Program 136-2: Talent Reward – Provided by Provincial Government 
Program 136-3: Talent Reward – Provided by Municipal Government  Program 137: Promoting the Construction of R&D Institution 
 
Program 138: Grant – Development of Strategic Emerging Industry  Program 139: Investment Plan fo r Energy Conservation Projects 
 
Program 140: Financial Support for Foreign Trade  Program 141: Fund for Industry and IT Transformation and Promotion 
 
Program 142: Financial Aid for Excellent Performance of Enterprises  Program 143: Technology Creation Award 
 
Program 144: Export Credit Insurance Supporting Fund  Program 145: Contribution Award for th e development of Industry and Service 
 
Program 146: Subsidy for Supporting Energy Conservation and Emission Reduction of Local Industry 
 G/SCM/N/298/CAN 
 
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  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/298/CAN 
 
- 18 - 
 
  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 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 G/SCM/N/298/CAN 
 
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  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) 
 
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 
 
Program 58: Grant - Large Taxpayer Award  Program 59-1: Grant - Patent Application Assistance 
Program 59-2: Grant - Patent Application Assistance G/SCM/N/298/CAN 
 
- 20 - 
 
  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  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) G/SCM/N/298/CAN 
 
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  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  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) G/SCM/N/298/CAN 
 
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  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  
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 
 G/SCM/N/298/CAN 
 
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  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  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  G/SCM/N/298/CAN 
 
- 24 - 
 
  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  
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 G/SCM/N/298/CAN 
 
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  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 
 
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 G/SCM/N/298/CAN 
 
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  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 
 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 G/SCM/N/298/CAN 
 
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  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 
 
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/298/CAN 
 
- 28 - 
 
  APPENDIX 3 – NAMES OF THE SUBSIDY PROGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CE RTAIN COPPER PIPE FITTINGS FROM THE 
PEOPLE'S REPUBLIC OF CHINA 
 
Program 1: Preferential tax policies for enterprises with foreign investment established in special 
economic zones (excluding Shanghai Pudong area)  Program 2: Preferential tax policies for enterprises with foreign investment established in the 
coastal economic open areas and in the economic and technological development zones 
 Program 3: Tariff Exemptions on Imported Materials  
Program 4: Reduction of Corporate Income Tax 
 Program 5: Value-added Tax (VAT) Exemptions  
Program 6: Special land tax and land use exemptions 
 Program 7: Preferential costs of services and in frastructure provided by government bodies or 
state-owned enterprises 
 
Program 8: Income Tax Refund Of Amounts Furthe r Invested In the SEZs in Guangdong Province 
 Program 9: Exemption of Income Tax for Employing Unemployed People  
 
Program 10: Grants Provided for Export Performance  Program 11: Funds for International Market Exploration by SMEs 
 
Program 12: Preferential Tax Policies for FIEs - Reduced Tax Rate for Productive FIEs Scheduled to Operate for a period not less than 10 Years  
Program 13: Reinvestment of Profits by Foreign Investor 
 Program 14: Preferential Tax Policies for ForeignInvested Export Enterprises  
Program 15: Preferential tax policies for enterprises with foreign investment which are technology 
intensive and knowledge intensive  Program 16: Preferential Tax Policies for the Research and Development of FIEs  
 
Program 17: Preferential tax policies for FIEs and foreign enterprises which have establishments or places in China and are engaged in production or business operations purchasing domestically produced equipments 
 
Program 18: Preferential tax policies for domestic enterprises purchasing domestically produced equipments for technology upgrading purpose  
Program 19: Exemption of tariff and import VAT for the imported technologies and equipments 
 Program 20: Reduction in land use fees  Program 21: Purchase of goods from state-owned enterprises 
 G/SCM/N/298/CAN 
 
- 29 - 
 
  APPENDIX 4 - 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 11: Income Tax Refund where Profits Re invested in SEZs and Other Designated Areas 
 Program 12: Preferential Costs of Services and/or Goods Provided by Government or SOEs in SEZs 
and Other Designated Areas 
 
Program 13: The State Key Technology Renovation Projects  Program 14: Reimbursement of Anti-dumping and/or Countervailing Legal Expenses by the Local 
Governments 
 Program 15: Accelerated Depreciation on Fixed Assets in Binhai New Area of Tianjin  
Program 16: Supportive Fund Provided by the Government of Xuyi County, Jiangsu Province 
 Program 17: Repaying Foreign Currency Loan by Returned VAT  
Program 18: Government 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/298/CAN 
 
- 30 - 
 
  Program 25: Technical Renovation Loan Interest Discount Fund 
 Program 26: Venture Investment Fund of Hi Tech Industry  Program 27: National Innovation Fund for Technology Based Firms 
 
Program 28: Guangdong  Hong Kong 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/298/CAN 
 
- 31 - 
 
  Program 54: Preferential Tax Policies for FIEs and Foreign Enterprises Which Have Establishments 
or Places in China and are Engaged in Production or Business Operations Purchasing Domestically Produced Equipment  Program 55: Preferential Tax Policies for Domestic Enterprises Purchasing Domestically Produced 
Equipment for Technology Upgrading Purposes 
 Program 56: Income Tax Refund for Re 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/298/CAN 
 
- 32 - 
 
  APPENDIX 5 - 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/298/CAN 
 
- 33 - 
 
  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 
 G/SCM/N/298/CAN 
 
- 34 - 
 
  Program 55: Grant - Special Fund for Fostering Stable Growth of Foreign Trade in 2009 
 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/298/CAN 
 
- 35 - 
 
  APPENDIX 6 - 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 G/SCM/N/298/CAN 
 
- 36 - 
 
  Program 23: Reduction in Land Use Fees 
 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  G/SCM/N/298/CAN 
 
- 37 - 
 
  APPENDIX 7 - 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/298/CAN 
 
- 38 - 
 
  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  
Program 53: Supportive Fund provided by the Government of Xuyi County, Jiangsu Province  G/SCM/N/298/CAN 
 
- 39 - 
 
  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/298/CAN 
 
- 40 - 
 
  APPENDIX 8 - 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/298/CAN 
 
- 41 - 
 
  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/298/CAN 
 
- 42 - 
 
   
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/298/CAN 
 
- 43 - 
 
  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 Enterprise 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/298/CAN 
 
- 44 - 
 
  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/298/CAN 
 
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  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/298/CAN 
 
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  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/298/CAN 
 
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  APPENDIX 9 - NAMES OF THE SUBSIDY PR OGRAMS COUNTERVAILED AT THE FINAL 
DETERMINATION OF SUBSIDIZATION OF CE RTAIN HOT-ROLLED CARBON STEEL SHEET 
FROM INDIA 
 
Program 1: Excessive Duty Exemption under the Duty Entitlement Pass Book (DEPB) and Advance 
Licence Schemes  Program 2: Sales of Advance Licences and DEPB Credits  
 
Program 3: Special Import Licences   Program 4: Export Promotion Capital Goods Scheme  
 
Program 5: Pre-Shipment Export Financial Assistance   Program 6: Post-Shipment Export Financial Assistance  
 
Program 7: Forgiveness of Loans from the Steel Development Fund  Program 8: Forgiveness of Loans from the Government of India 
 
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