WORLD TRADE  
ORGANIZATION   
G/SCM/Q2/CHN/42 
11 October 2011 
 (11-4946) 
Committee on Subsidies 
and Countervailing Measures Original:   English 
  
 
  
SUBSIDIES 
 
Request from the UNITED STATES to CHINA 
Pursuant to Article 25.10 of the Agreement 
  
 The following communication, dated 6 October 2011, is being circulated at the request of the 
Delegation of the United States.  
_______________ 
 
  The United States notes that China has onl y submitted one notification of subsidies under 
Article XVI:1 of the General Ag reement on Tariffs and Trade 1994 (the GATT 1994) and Article 25.2 
of the Agreement on Subsidies and Countervailing Meas ures (the Agreement) in  its ten years of WTO 
membership.  China submitted that notification (G/SCM/N/123/CHN) in 2006, covering the time period 
from 2001 to 2004.  At that time, the United Stat es and several other Members expressed serious 
concerns about the incompleteness of China's notif ication.  Since 2006, the United States and several 
other Members have repeatedly requested that China submit its notifications for the periods subsequent 
to 2004.     
 
 The United States has obtained information c oncerning numerous Chinese central government 
and sub-central government measures , listed below, cove ring the time period from 2004 to the present 
that were not included in China's single notification.  The United States considers that these measures 
should be subject to notification to the Commit tee on Subsidies and Count ervailing Measures (the 
Committee) under Arti cle XVI:1 of the GATT 1994 and Article 25.2 of the Agreement because they 
appear to provide specific subsidies within the mean ing of Articles 1.1 and 2 of the Agreement.  The 
United States requests that the listed subsidy meas ures be notified to the Co mmittee in accordance with 
Article 25.10 of the Agreement.  Should a notification not be made promptly, the United States  reserves 
its right to raise the alle ged subsidies for discussion at the next  regular meeting of the Committee.  
 
 The United States notes that while the list of measures below includes many Chinese 
government measures that the United  States has identified  in various countervailing duty investigations 
conducted pursuant to section 701 et seq.  of the Tariff Act of 1930, as amended, it does not include 
numerous additional Chinese government subsidy pr ograms identified in those same investigations, 
including, for example, certain programs involving grants, policy le nding and the provision of land-use 
rights, raw materials and various goods  and services at less than adequa te remuneration.  These subsidy 
programs have not been included in the list of meas ures below because they are unique to particular 
Chinese enterprises and involve business confidential  information provided to the United States in the 
course of a countervailing duty proceeding.   The United States further notes that the list of measures below suggests that numerous sub-
central government measures have not been notified by  China.  In this regard, while more than 100 sub-G/SCM/Q2/CHN/42 
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  central government measures are listed below, 83  of them provided various subsidies based on a 
framework established by a single central governmen t initiative known as the "famous export brands" 
initiative.  The large number of subsidies provided as a result of this one ce ntral government initiative, 
and the large number of central government measures lis ted below both seem to indicate that the number 
of unreported sub-central go vernment measures is likel y to be quit e significant. 
 
 The United States will provide copies of the relevant measures to the Rules Division of the 
Secretariat and request that they be made available electronically upon request.
1  
 
 
LIST OF MEASURES 
 I. GREEN TECHNOLOGY SUBSIDIES 
 
 The central government measures listed below, which appear to  include both prohibited export 
and import substitution subsidies, were uncovered by the United States in the context of an investigation 
initiated under section 302(a) of th e Trade Act of 1974, as amended, on 15 October 2010, with regard to 
policies and practices of China affecting trade and i nvestment in green techno logy.  The first measure 
listed below was invalidated by China in 2011 after th e United States initiate d WTO dispute settlement 
proceedings (DS419), while the other me asures appear to have been repe aled prior to th e United States' 
section 302(a) investigati on.  The subsidies provided by these measures should be notified promptly. 
 
1. Notice of the Ministry of Finance on Issui ng the Provisional Measur e on Administration of 
Special Fund for Industrialization of Wind Power Equipment, Document [2008] No. 476 (11 August 2008).  
2. Measures for the Administration of Export Pr oduct Research and Development Funds, [2002] 
Circular No. 527, issued by the Ministry of  Foreign Trade and Ec onomic Co-operation. 
 
3. Notice of Guidance for Accelerating the Loca lization of Wind Power Equipment, Guo Jing 
Muo Zi Yuam [2000] No. 122, issued by Econo mic and Trade Commission (19 January 2000). 
 
The central and sub-central government  measures listed below were also uncovered in the United States' 
section 302(a) investigation of China' s green technology policies and prac tices.  Each of these measures 
appears to provide actionable subsidie s, which should be notified promptly. 
 
Central Government Measures 
 
1. Renewable Energy Law of the Pe ople's Republic of China, adopt ed by the National People's 
Congress on 28 February 2005, Order No. 33 [2005] of the President of the People's Republic 
of China, amended by the National Pe ople's Congress on 26 December 2009.  
 2. Notice of the National Development and Re form Commission on Provisional Measures on 
Administration of the Price and Expense Apportionment of Renewable Energy Power 
Generation, NDRC Price [2006] No. 7 (4 January 2006). 
 
3. Interim Measures of the Ministry of Finance fo r the Administration of the Special Fund for the 
Development of Renewable Energy, Cai Jian [2007] No. 371 (30 May 2006). 
 
                                                      
1 Note from the Secretariat:  Interested dele gations are requested to contact Hilary Budd 
(hilary.budd@wto.org) or Judith McGrath (judith.mcgrath@wto.org).  G/SCM/Q2/CHN/42 
 Page 3 
 
 
  4. Circular of the China Banking Regulatory Co mmission on the Detailed Rules for Implementing 
the Policies on Policy Finance for Supporting Major National Scientif ic and Technological 
Projects, Yin Jian Fa [2006 ] No. 95 (28 December 2006). 
 
5. Circular of the National Development and Refo rm Commission on the Inte rim Measures for the 
Allocation of Revenues from Pr ice Surcharge of Electric Po wer Generated From Renewable 
Energy, Fa Gai Price [2007 ] No. 44 (11 January 2007). 
 
6. Equipment Manufacturing Industry Restructuri ng and Revitalization Plan, approved by the 
State Council on 4 February 2009. 
 
7. Several Opinions of the State Council on E xpediting the Rejuvenation of the Equipment 
Manufacturing Industry, Guo Fa [2006] No. 8 (13 February 2006). 
 
8. Circular of the Ministry of Finance, St ate Administration of Taxation and National 
Development and Reform Commission on Publicatio n of Catalogue for En terprise Income Tax 
Preferences for Environmental Protection and En ergy and Water Saving Pr ograms (Trial), Cai 
Shui [2009] No. 166 (31 December 2009).  
9. National High-Tech R&D Program  (also known as the "863 Progr am") (1986) available at 
http://www.most.gov.cn/eng/p rogrammes1/200610/t20061009_36225.htm. 
 
10. National Basic Research Program of China (also known as the "973 Program") (1997) available 
at http://www.most.gov.cn/eng/ programmes1/200610/t20061009_36223.htm. 
 
11. International Science and Technology Coopera tion Program on New and Renewable Energy, 
issued by the Ministry of Science and Techno logy and the National Development and Reform 
Commission (12 November 2007).  
12. Notice of the State Development Planning Co mmission and the Minist ry of Science and 
Technology on Issues Concerning Further Support to Renewable Energy Development, Ji Ji 
Chu [1999] No. 44 (12 January 1999). 
 
13. Land Administration Law of the People's Republic of China, a dopted by the National People's 
Congress on 25 June 1986, amended by the Na tional People's Congress on 29 December 1988, 
29 August 1998 and 28 August 2004.  
14. Notice and Interim Measures fo r the Administration of Financial Subsidy Fund for Renewable 
and Energy-Saving Building Materials, issued by the Ministry of Finance, Cai Jian [2008] 
No. 677 (14 October 2008).  
15. Interim Measures for Administration of Fina ncial Subsidy Funds for Promotion of High-
efficiency and Energy-saving Products, issu ed by Ministry of Finance and National 
Development and Reform Commiss ion, Cai Jian (18 May 2009). 
 
16. Enterprise Income Tax Law of the People's Republ ic of China, adopted by the National People's 
Congress on 16 March 2007, Order No. 63 [2007] of  the President of the People's Republic of 
China. 
 
17. Notice on National Defense Science and Tec hnology Industry Wind Power Equipment Industry 
Development Guideline (2007-2020), issued by  Commission of Science and Technology 
Industry for National Defense, available at http://blog.eastmo ney.com/wyqk9/blog_671345.htm 
(18 September 2007). G/SCM/Q2/CHN/42 
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18. Adjustment of Tax Incentive Policies for Im ported Large Power Wind Turbine System Key 
Components and Raw Materials, issued by the Mi nistry of Finance, Cai Guan Shui [2008] 
No. 36 (14 April 2008).  
19. Notice of the Ministry of Finance and the St ate Administration of Ta xation about Policies 
regarding the Value-Added Tax on Products Ma de through Comprehensive Utilization of 
Resources and Other Produ cts, Cai Shui [2008] No. 156 (9 December 2008). 
 
20. Provisional Measures for Administration of  Land Use for Engineering Construction and 
Environmental Protection of Wind Electricity Field, issued by the National Development and 
Reform Commission, Fa Gai Energy  [2005] No. 1511 (9 August 2005). 
 
21. Notice of the Ministry of Finance, Ministry of Science and Technology and National Energy 
Bureau on the Implementation of the Golden Sun Demonstration Project and Golden Sun 
Demonstration Project Interim Me asures for Financial Assistan ce Fund Management, Cai Jian 
[2009] No. 397 (16 July 2009).  
22. Notice of the Ministry of Finance on the Interi m Measures on Financial Subsidies for Building 
Integrated Solar Photovoltaic  Applications, Cai Jian [2 009] No. 129 (23 March 2009). 
 
23. Notice on the Solar Photovoltaic Building Demo nstration Project Application Guidelines, 
issued by the Ministry of Finance, Cai Ban Jian [2009] No. 34 (16 April 2009). 
 
24. Notice of the Ministry of Finance on the Inte rim Measures for the Administration of Subsidy 
Funds for the Energy Regeneration and Utilizat ion of Straws and Stalks, Cai Jian [2008] 
No. 735 (30 October 2008). 
 
25. Auto Industry Adjustment and Revi talization Plan (23 March 2009). 
 
26. Notice of the Ministry of Finance and State Administration of Taxation on the Reduction of 
Vehicle Purchase Tax of the Passenger Vehicles of 1.6 Liters and Below Displacements, Cai 
Shui [2009] No. 12 (20 January 2009). 
 
27. Interim Administrative Measures for High-Effici ency Lighting Products Promotion Financial 
Subsidy Fund, issued by the Ministry of Finance and National Development and Reform 
Commission, Cai Jian [2007] No. 1027 (28 December 2007). 
 
28. Notice of Several Opinions on Further Prom oting Wind Power Development, Economic and 
Trade Commission, ETC Electricity [1999] No. 1286 (22 November 1999). 
 
Sub-Central Government Measures  
 29. Opinions Regarding Accelerating the Developmen t in the Environmental Protection Industry, 
issued by the Hunan People's Provincial Government, Xiang Zheng Fa [2009] No. 36 (11 November 2009).  
30. Interim Measures for Ad ministering the Special Fund of the Renewable Energy Development in 
Yunnan Province, issued by the Yunnan People 's Provincial Government, Cai Jian [2006] 
No. 237 (August 2007). 
 
31. Several Opinions Regarding Further Accelerati ng the Development of New Energy, issued by 
the Shaanxi People's Pr ovincial Government, Shan Zheng Fa [2009] No. 65 (3 December 2009).  G/SCM/Q2/CHN/42 
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32. Plans for the Development of the Industrial Cl uster of Equipment Manufacturing in the Ningxia 
Region, issued by the People's Government of Ningxia Hui Autonomous Region, Ning Zheng 
Fa [2008] No. 135 (25 November 2008).  
33. Plans for a New Round Technological Renovation of  Ningxia Industry (2008-2012), issued by 
the People's Government of Ningxia Hui Autonomous Region (25 December 2008). 
 
34. Shandong Province Energy Fund (2007), available at http://www.iea.org/textbase/pm?mode 
=re&id=4130&action=detail. 
 
 The central government measures listed below were also uncovered in  the United States' 
section 302(a) green technology inves tigation.  These measures either establish a genera l framework that 
is implemented by additional measures or need to be considered in conjuncti on with other implementing 
measures to obtain an unders tanding of particular subs idy programs.  The United  States requests that 
China notify all of the subsidies provided through  the listed measures a nd relevant implementing 
measures.  1. Circular of the National Development and Re form Commission on Pr inting and Distributing 
Catalogue for the Guidance of the Industrial De velopment of Renewable Energy, Fa Gai Energy 
[2005] No. 2517. 
 
2. Decree of the National Development and Re form Commission, Directory Catalogue on 
Readjustment of Industrial Structur e, Decree No. 40 (2 December 2005). 
 
3. National Medium- and Long-Term Program for Science and Technology Development (2006-
2020). 
 
4. Medium and Long-Term Development Plan for Renewable Energy in China, Fa Gai Neng 
Yuan [2007] 2174 (September 2007).  
5. Eleventh Five Year Plan for Renewable Energy (2008). 
 
6. Catalogue of Encouraged Hi-Tech Products for Fo reign Investment, issued  by the Ministry of 
Science and Technology and the Ministry of Commerce, GuoKeFaJiZi [2003] No. 179 
(2 June 2003).  
7. Guiding Opinions for Commercial Banks on Impr oving and Intensifying Fi nancial Services to 
Hi-tech Enterprises, issued by the China Bank ing Regulatory Commission, Yin Jian Fa [2006] 
No. 94 (28 December 2006).  
8. Circular of the Ministry of Science and Technology, National Development and Reform 
Commission, the Mi nistry of Land Resources, the Mini stry of Construction on Printing and 
Transferring Several Opinions on Promoting Development Zone for New and High Technology 
Industries to Further Develop and to Increase Independent Innovation Capacity, Guo Ke Fa Gao 
Zi [2007] No.152.  
9. Announcement on Issues concerning Implemen tation by the General Administration of 
Customs of the Catalogue of Priority Industries for Foreign Investment in Central and Western 
Regions, Announcement No. 4 (9 January 2009). 
 G/SCM/Q2/CHN/42 
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  II. FAMOUS BRAND EXPORT SUBSIDIES 
 
 After uncovering the numerous central and sub- central government measur es listed below, the 
United States, Mexico and Guatemala initiated WTO dispute se ttlement proceedings (DS387, DS388 
and DS390) in 2008, claiming that th ese measures appeared to provide  prohibited export subsidies.  
Following consultations, China repealed many of th e measures and allowed the remaining measures to 
expire.  The subsidies provided by these measures should be notified promptly. 
 
Central Government Measures 
 
1. Measures for the Administration of Chinese Name-Brand Products, AQSIQ Order No. 12 
(29 December 2001). 
 2. Notice Concerning the Issuing of Opinions on Promoting the Brand-Driven Strategy and its 
Incentive Measures, FFB [2007] No. 274. 
 
3. Notice of General Office of Ministry of Commerce Concerning Recommending Candidates of 
"Chinese Export Famous Bra nds," SBMH [2007] No. 25. 
 4. Notice of Issuing the Directive on Supporting the Development of Name Brands for Export, 
Shang Mao [2005] No. 124. 
 
5. Circular of Ministry of Commerce, China E xport & Credit Insurance Corporation Concerning 
Utilizing Export Credit Insurance to Support th e Development of Name Brand Export, Shang 
Mao Fa [2005] No. 332. 
 
6. Circular on Carrying Out Evaluation of Produc ts to Be Recognized as China World Top 
Brand, GZJZ [2005] No. 95. 
 7. Circular on Application of China World T op Brands in 2006, ZJZH [2006] No. 11. 
 
8. Circular on Application of China World T op Brands in 2008, ZJZH [2008] No. 23. 
 
Sub-Central Government Measures 
 
9. Notices Concerning Printing and Distributing the Implementation Regulation on Economic 
Development Fund Supporting Industrial Tec hnology Progress in Futian District Shenzhen, 
FBF [2007] No. 53. 
 10. Notices of Gansu Provincial People's Governme nt Concerning Printing and Distributing 
Incentive Methods for Enterprises Entitled with Famous Brand Products in Gansu Province, 
GZF [2007] No. 72. 
 
11. Notice on Methods of Implementing Brand Praise and Incentive for Industrial Enterprises in 
Guangxi Zhuang Autonomous Region, Gui Zheng Ban Fa [2007] No. 42. 
 12. Several Related Policies on Implementation of Guiyang's Science and Technology 
Development Planning During the "Elevent h Five-Year Plan" (2006-2010), ZFF [2006] 
No. 51. 
 13. Opinions of the Party Committee and People's G overnment of Jinhua City on Promoting the 
Building of "Jinhua Brand," SW [2006] No. 21. 
  G/SCM/Q2/CHN/42 
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  14. Circular of Jinjiang Municipal People's Govern ment on Adjusting and Enriching the Incentive 
Policy for Creating a City of Brand, JZW [2007] No. 93.  
15. Circular on Printing and Distributing the Method of Nanhai District, Foshan City for 
Supporting and Awarding Indepe ndent Innovation, Brand Drive and Enterprise IPO, NF 
[2007] No. 128. 
 
16. Opinions of Nanping Municipal People's Gove rnment on Supporting Development of Key 
Industrial Enterprise, Nan Zheng Zong [2007] No. 219.  
17. Opinions on Promoting Fast and Healthy Development of Characteristic Manufacturing 
Industry through Implementing Industrial Upgrading Projects, QWF [2007] No. 20.  
18. Circular of Sichuan Provincial People's Government on Printing and Distributing the 
"Opinions on Forcefully Pressing Ahead Industrial Brands Strategy in Sichuan," CFF [2007] 
No. 38. 
 
19. Circular on Forwarding the Detailed Reward Rule s for the Strategy of Drive with Top Brands 
in Suzhou City, SFB [2005] No. 109.  
20. Circular on Forwarding the Policy Measures for Pushing on the Strategy of Drive with Top 
Brands, SFB [2006] No. 115. 
 
21. Notice Issued by the Office of Wenzhou Municipal Government for the Distribution of 
Quality & Branding Award Management Measures in Wenzhou, WZB [2006] No. 147.  
22. Opinions of Wuyi County Party Comm ittee and People's Government on Further 
Encouraging and Promoting the Development of SMEs, available at http://www.zjwy. 
gov.cn/dzwk/wj_style.jsp?fileID=1312. 
 
23. Notices Concerning Printing and Distributing the Implementing Regulations Issued by the 
Bureau of Finance and the Economic Developmen t Administration of Xiamen to Support the 
Development of High Quality Well-Known Products in Xiamen, Xiacaiqui [2007] No. 21. 
 
24. Suggestions on Supporting Key Industrial Ente rprises Issued by the People's Government of 
Yandu District, Yancheng City, DZF [2007] No. 102.  
25. Suggestions on Accelerating the Implementa tion of Brand Strategy, ZZF [2007] No. 81. 
 
26. Circular on Ensuring Proper Use and Manage ment of Guangdong Brand Development Fund, 
YCF [2007] No. 64.  
27. Circular of the General Office of the State Bu reau of Quality Supervision, Inspection and 
Quarantine for Issuing the "Measures for the C ontrol of Evaluation of Chinese Famous-Brand 
Products (for Trial Implementation) ," Guozhijian [2001] No. 32. 
 28. Circular of Changxing County People's Gove rnment on Further Promoting Foreign Trade 
Development, CZF [2005] No. 45. 
 
29. Opinions of Deqing County People's Government  on Strengthening the Building of Advanced 
Manufacturing Bases, DZF [2008] No. 29.  G/SCM/Q2/CHN/42 
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  30. Circular on Printing and Distributing the Po licy Opinions for Accelerating Innovative 
Development of Industrial Economy, CZF [2007] No. 54. 
 31. Circular on Printing and Distributing the "Provisional Regulation on the Use of Fujian Export 
Brand Development Fund," MCW [2007] No. 17. 
 
32. Circular of the Foreign Trade and Economic Cooperation Department of Fujian Province on 
Recommending Candidate Enterprise for the 2008-2009 "Famous Export Brands the Foreign Trade and Economic Cooperation Department of Fujian Province Mainly Cultivates and 
Develops, MWJMF [2008] No. 31. 
 
33. Circular on Printing and Distributing the Opin ions on Recognizing "Famous Export Brands 
the Foreign Trade and Economic Cooperation Department of Guangdong Province Mainly 
Cultivates and Develops," YWJMJZ [2007] No. 1.  
34. Suggestions on the "Export Brands Particularly Cultivated and Developed by the Department 
of Foreign Trade and Economic Cooperation De partment of Guangdong Province" (Revised 
Edition), available at http://www.gddoftec.gov. cn/jsmyc/main/ shownews.asp?newsid=299& 
channalid=16. 
 
35. Notices Concerning Alternative Name List Supplem entary to the Export Brands Particularly 
Cultivated and Developed by the Department of Foreign Trade and Economic Cooperation of 
Guangdong Province, YWJMJH [2008] 31. 
 36. Notice Regarding Support Policies to Promote th e Development of Our City's Foreign Trade 
and Economic Cooperation for 2005, Hang Wai Ji ng Mao Ji Cai [2005] No. 225, Hang Cai Qi 
Er [2005] No. 602. 
 
37. Notice of the Administrative Office of the Hangzhou Municipal People's Government on 
Revision of the Evaluation and Selection Requirements and Award Measures for the "Golden Dragon Awards" in Hangzhou's Foreign Trad e Export, Hang Zheng Ban [2007] No. 47. 
 
38. Directives of the Administrative Office of the Hangzhou Municipal People's Government on 
Promoting the Development of Independent Ex port Brands, Hang Zheng Ban [2007] No. 10. 
 
39. Circular of the Provincial Department of Co mmerce, Development and Reform Commission, 
Economic Commission, Department of Finance,  Department of Science and Technology, 
Bureau of State Tax, Administration for I ndustry and Commerce, Bureau of Quality and 
Technical Supervision, and Entry-Exit Inspection and Quarantine Bureau of Heilongjiang Province and Harbin Customs on Printing and Distributing the "Guiding Opinions of Heilongjiang Province on Supporting the Developm ent of Famous Export Brands, Hei Shang 
Lian Fa [2006] No. 1.  
40. Circular on Printing and Distributing the Newl y Revised "Method for Selection of Henan 
Famous Export Brands," Yu Shang Mao [2008] No. 1.  
41. Guiding Opinions on Supporting the Developmen t of Henan (Famous) Export Brands in the 
"11th Five-Year Plan" Period, Yushangmao [2006] No. 13. 
 
42. Notice Regarding Selection of 2007-2008 "J iangsu Province Export Brands for Focused 
Cultivation and Development," Suwaijingmaomao [2007] No. 122.   G/SCM/Q2/CHN/42 
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  43. Opinion on Promoting Better and Quicker De velopment of Private Economy, JZF [2007] 
No. 113. 
 44. Opinions of Jindong District Party Committee and People's Government of Jinhua City on 
Accelerating Industrial and Export-Oriented Economic Development, available at http:// 
zsj.jindong.gov.cn/news/ZCFG_9214/200811431343.html. 
 
45. Notice of the Department of Commerce a nd Department of Finance of Ningxia Hui 
Autonomous Region on Printing and Issuing the Administrative Measures of Ningxia Hui Autonomous Region for the Awarding and Prom oting of Brand Export Commodities, Ning 
Shang (Gui Cai) FA [2006] No. 159. 
 
46. Notice of the People's Government of Quan zhou Fengze District on Issuing Regulations 
Concerning the Support to Key Enterp rises, Quanfengzhengzong [2008] No. 22. 
 
47. Notice on Printing and Distribution of 2006 Policies for Encouraging the Development of 
Foreign Trade & Economic Cooperation in Shandong, LCQ [2006] No. 5.  
48. Opinions of Shaoxing Municipal People's Government on Further Encouraging the 
Development of Open Economy in Urban Areas, SZF [2007] No. 66. 
 
49. Circular on Forwarding the Opinions of Foreign Trade Office of Tianjin Municipal 
Government on Accelerating Development of Propr ietary Export Brands of Tianjin City, JZF 
[2007] No. 005.  
50. Circular of Wuxing District People's Governme nt of Huzhou City on Further Encouraging 
Foreign Trade Development, WZF [2005] No. 9. 
 51. Measures for Managing Xiamen 's Key Export Enterprise Assistance Fund, Xia Fu Ban 
[2006] No. 117.  
52. Notice from the Xiamen Trade Development Bur eau and the Xiamen  Finance Bureau on the 
publishing of Measures for Managing Xiamen 's Key Export Enterprise Assistance Fund 
Implementation Plan, Gui Cai [2006] No. 268.  
53. CPC Committee of Yinzhou District, Ningbo City People's Government of Yinzhou District, 
Ningbo City Opinions on Promoting Economic  Development of Yinzhou District, YYD 
[2008] No. 1. 
 
54. Notices on Publication of Interim Procedures on Management of Zhejiang Province Export 
Brands Fund, ZCQZ [2006] No. 207.  
55. Notice Concerning Relevant Policies on Promotion of Foreign Trade & Economic 
Development in 2005, ZCQZ [2005] No. 145. 
 56. Opinions on Accelerating Open Economy of Organizations Directly Under Municipal 
Government, LZF [2004] No. 38. 
 
57. Circular on Printing and Distributing the Interim Measures of Yangzhou City for 
Administration of the Incentive Fund for Famous-brand Export Products, YCQ [2007] No. 23; YWJMM [2007] No. 008.  G/SCM/Q2/CHN/42 
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  58. Implementing Rules of Support Policies for Patented Brands of Service Outsourcing 
Companies by Zhabei District, Economic Commission of Zhabei District, Shanghai (June 2007) , available at http://www.shis o.gov.cn/Policy/ZBPolicydetail.aspx?id=77. 
 
59. Notices for Evaluation and Rewards of 2008-2009 Export Brand Particularly Cultivated and 
Developed in Heilongjiang, HSMF [2008] No. 37. 
 
60. Measures for the Administration of Famous -brand (Industrial) Pr oducts of Guangdong 
Province, available at http://www.lawinf ochina.com/law/display.asp?db=1&id=2737 
&keyword= famous%20brand%20guangdong. 
 
61. Measures for the Administration of Famous-Bra nd (Agricultural) Pr oducts of Guangdong 
Province, available at http://www.lawinfoc hina.com/law/display. asp?db=1&id=2768 
&keyword= famous%20brand%20guangdong. 
 
62. Circular of Nanchang Municipal People's G overnment on Printing and Distributing the 
Interim Measures for Administration of Nanc hang Foreign Trade Development Fund, Hong 
Fu Fa [2007] No. 31.  
63. Trial Opinions of Jiangdong District, Ningbo City on Promoting Steady Foreign Trade 
Development, DZF [2004] No. 13. 
 
64. Opinions of Jiangdong District, Ningbo City on Promoting Steady Foreign Trade 
Development, Dong Zheng Fa [2005] No. 25.  
65. 2005 Policies for Encouraging the Developmen t of Foreign Trade & Economic Cooperation 
in Shandong, available at http://shandong. mofcom.gov.cn/aarticle/sjtongzhigg/200502/ 
20050200018389.html. 
 
66. Notice on Printing and Distribution of 2003 Polic ies for Encouraging and Expanding Foreign 
Trade Export to Shandong, LWJMJCZ [2003] No. 180.  
67. 2004 Policies for Encouraging the Developmen t of Foreign Trade & Economic Cooperation 
in Shandong, LWJMJCZ [2003] No. 1037. 
 68. Opinions on Further Accelerating the Devel opment of Open Economy, XZF [2007] No. 1. 
 
69. Notice on Recommending of Alternative Name List for 2005-2006  "Export Brand 
Merchandise in Shanghai," HJMMC [2005] No. 143. 
 70. Notice of Shanghai Municipal Commission of Foreign Trade and Economic Cooperation for 
Carrying out Confirmation of 2007-2008 "Expor t Brands in Shanghai," available at 
http://www.1128.org/html/dzzw/ggl/2008/08/doc45735.shtml. 
 
71. Measures on Promoting the Development of the City Open Economy in 2006, available at 
http://www.zh.gov.cn/English/Investmen t/Policy/200802/ t20080218_19097.htm. 
 
72. Notice of the Municipal Bureau of Foreign Trade and Economic Cooperation and Bureau of 
Finance Regarding The Interim Methods For The Use And Management Of Export Support 
Fund Forwarded By The Office Of The Municipal Government, Ning Zheng Fa Ban [2005] No. 93.   G/SCM/Q2/CHN/42 
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  73. Notice of Nanjing Municipality Regarding Further Strengthening of The Building of Export 
Name Brands, etc., Ning Zheng Fa Ban [2008] No. 101.  
74. Implementation Opinion Regarding Support By Our Province On the Development Of Export 
Brands, Shaan Shang Fa [2007] No. 120. 
 
75. The People's Government of Zhengzhou Sugges tions on Several Policies to Promote the 
Development of Foreign Trade and Economy, ZZW [2007] No. 90.  
76. Several Policies on Enhancement of Self-I nnovation Ability to Construct the Innovation-
Oriented Cities, SF [2006] No.74, available at http://www.szkp.org.cn/ zhuanlan/ 2006tjzzcx/ 
wj-02.htm. 
 
77. Suggestions on Several Policies of Jiaxing People's Government  to Further Strengthen Self-
innovation Ability, JZF [2006] No. 53, available at http://zfxxgk.jiaxing.cn/web/ PaperShow. 
aspx?FID=8248&CID=16&ID=4. 
 
78. Suggestions on the Implementation of Famous Br and Strategy during the "Eleventh Five-year 
Plan," issued by the People's Government of Jilin Province, JSZF (2006) No. 21.  
79. Liaoning Provincial People's Government Pr oposals on Promoting Development of Private 
Economy, Liao Zheng Fa (2006) No. 13. 
 
80. Regulations for Promoting the Development of Small and Medium-Sized Enterprises in 
Liaoning (27 September 2008), availabl e at http://chinaneast.xinhuanet.com/2008-
09/27/content_14513480.htm. 
 
81. Several Opinions of Suzhou Municipal People' s Government on Implementation of Famous 
Brand Strategy, SF [2003] No. 172.  
82. Notice of Shanghai Municipal Government  on Some Proposals on the Promotion of 
Development of Shanghai's Service Subcontr acting (10 August 2006), Hu Fu Fa (2006) 
No. 26 
 
83. Notice of Ten Authorities on the Printing and Distribution of "Proposals on Supporting 
Development of Famous Export Brands," E Shang Wai [2006] No. 2, available at 
http://www.szsw.gov.cn/E_ReadNews.asp?NewsID=226. 
 
84. Proposals on Promoting the Development of Ti anjin's Foreign Trade in a Sound and Fast 
Manner, Jin Zheng Fa [2008] No. 65.   
85. Notice on Launching the Assessment of 2008 "Tianjin Export Brands to Receive Key 
Supports," available at http://www.tjctp.gov. cn/show.jsp?informationid= 2007061815005 
71368&classid=2007 12211039366823. 
 
86. Notice of Administration Office of Wenzhou Municipal People's Government on the Printing 
and Distribution of Rules on the Management of Quality and Brand Rewards (17 August 2006), Wen Zheng Ban [2006] No. 147, available at http://www.wzzl.com.cn 
/view_info.asp?info_id=4112. 
 
87. Implementing Method on Famous export brand of Yangzhou, YFF [2007] No. 10, available at 
http://www.yzcz.gov.cn/detail.asp?id=1983. 
 G/SCM/Q2/CHN/42 
Page 12  
 
  88. Notice Regarding Evaluation Work of Export Na me Brands Subject to Priority Cultivation 
And Development by Shandong Province for 2008 – 2009, Lu Wai jing Mao Fa Zi [2008] No. 205. 
 89. Product Quality Law of the People's Republic of China, adopted at the 30th Meeting of the 
Standing Committee of the Seventh Nationa l People's Congress on 22 February 1993. 
 
90. Decision of the State Council Concerning Seve ral Issues on Further Strengthening Product 
Quality Work, Guofa [1999] No. 24 (25 December 1999). 
 
91. Circular on Carrying Out Survey on the Bra nd Building Status of the Enterprises with 
Provincial Famous Export Brands, availa ble at http://www.yzwjm.gov.cn/ Article_ 
Show.asp?ArticleID=1329. 
 
92. Status for the Support and Cultivation of Famous  Export Brands in Jiangxi Province, Special 
Commissioner's Office in Shanghai (19 April 2007). 
 
III. TAX-RELATED SUBSIDIES 
 
 The United States and Mexi co initiated WTO di spute settlement proceedings (DS358 and 
DS359) in 2007, claiming that the central governme nt measures listed belo w appeared to provide 
prohibited export or import substitution subsidies.  Following consultations and the filing of panel 
requests, China agreed to repeal these measures  in 2007 and 2008.  The subsidies provided by these 
measures should be notified promptly. 
 
1. Circular of the Ministry of Finance and the State Administra tion of Taxation Concerning Tax 
Credit To Enterprise Income Tax for Purc hase of Domestically Produced Equipment by 
Enterprises with Foreign Invest ment and Foreign Enterprises, CaiShuiZi [2000] No. 49, issued 
on 14 January 2000.  
2. Circular of the State Administ ration of Taxation on Printing an d Issuing the Measures on Tax 
Credit to Enterprise Income Tax for Purcha se of Domestically Produced Equipment by 
Enterprises with Foreign Invest ment and Foreign Enterprises, GuoShuiFa [2000] No. 90, issued 
on 18 May 2000.  
3. Circular on Printing and Issuing the Interim Me asures on Credit and Exemption of Enterprise 
Income Tax for Investment in  Domestically Made Equipment for Technological Renovation, 
CaiShuiZi [1999] No. 290, issued by the Ministry  of Finance and the State Administration of 
Taxation on 8 December 1999.  
4. Articles 8, 9 and 10 of the Provisions of th e State Council on the Enc ouragement of Foreign 
Investment, GuoFa [1986] No. 95, issued on 11 October 1986.  
5. Articles 6, 7 and 10 of the Income Tax Law of  the People's Republic of China on Enterprises 
with Foreign Investment and Foreign Enterp rises, Order No. 45, issued on 9 April 1991. 
 
6. Articles 73(6), 75(7), 75(8) and 81 of the Rules for the Implementation of the Income Tax Law 
of the People's Republic of China on Enterp rises with Foreign Investment and Foreign 
Enterprises, Decree No. 85, issued by the State Council on 30 June 1991. 
 
7. Section XIII of the Catalogue of Encouraged Foreign Investment Industries within the 
Catalogue for the Guidance of Foreign Investme nt Industries, Order [2004] No. 24, issued by  G/SCM/Q2/CHN/42 
 Page 13 
 
 
  the National Development and Reform Commi ssion and the Ministry of Commerce on 
30 November 2004.  
8. Circular of the State Council Concerning the Adjustment in the Taxation Policy of Imported 
Equipment, GuoFa [1997] No. 37, issued on 29 December 1997. 
 
IV. OTHER SUBSIDIES 
 
 The United States uncovered  the following central and sub-central government subsidy 
programs, which appear to provide prohibited export or import substituti on subsidies, in the course of 
various countervailing duty investigatio ns conducted pursuant to section 701 et seq . of the Tariff Act of 
1930, as amended.  The United States notes that many of the individual subs idy programs identified 
below list multiple measures, which need to be cons idered together to understand the subsidy program 
as a whole.  The subsidies provided by th ese measures should be notified promptly. 
 
Central Government Subsidy Programs 
 
1. High-Tech Industrial Development Zones :  Development Zones, issued by the State Council, 
Promulgated by the State Science Commission,  (6 March 1991); Development Zones, issued 
by the State Council (6 March 1991); Tax Co llection and Administration, Development 
Zones, issued by the State Administration of Taxation (6 March 1991); Circular of the 
Ministry of Science and Technology and the Ministry of Foreign Trade and Economic 
Cooperation on Printing and Distributing Circul ar on Provisional Procedures for Recognition 
of the Export Base for High-Tech Products  Within the State High-Tech Industrial 
Development Areas, Guoke Fahuozi No . 523 [1999] (16 November 1999). 
 
2. Loans and Interest Subsidies Provided Pu rsuant to the Northeast Revitalization : Liaoning 
Provincial Bureau of Foreign Trade and Econom ic Cooperation and Depa rtment of  Finance 
of Liaoning Province Notice on Printing and Distributing the Provisional Administrative Measures on Northeast Old Industrial Base Foreign Trade Development Fund, Liao Wai Jing Mao Ji Zi No. 559 [2004] (18 November 2004). 
 
3. Income Tax Exemption for Investment in Domestic "Technological Renovation" : 
Technological Transformation of Domestic E quipment Investment Credit Management of 
Enterprise Income Tax Audit, adopted by State Tax Administration, No. 013 (17 January 2000). 
 
Sub-Central Government Subsidy Programs   
4. Income Tax Programs for FIEs in Guangdong Province "Preferential Policies for Foreign 
Investment" : Investment Guide to Guangdong, available at http://www.invest-
gd.com/main/tzdg/tzzn_en/04.html. 
 
5. Funds for Outward Expansion of In dustries in Guangdong Province : Implementing Measures 
of Guangdong Province on Supporting the Deve lopment of Outward-Oriented Private 
Enterprises, Yue Ban Fa No. 17 (2003). 
 6. International Market Deve lopment Fund Grants for SMEs : Xiamen Trade Development 
Bureau pursuant to SMEs International Market Exploiting Fund (Trial) Method, Cai Qi 
No. 467 [2000]; Circular of the Ministry of Foreign Trade and Econom ic Cooperation and the 
Ministry of Finance on Printing and Distributing the Detailed Rules for the Implementation of the Measures for the Administration of Internati onal Market Developing Funds of Small- and 
Medium-sized Enterprises, Wai Jing Mao Ji  Cai Fa No. 270 [2001] (13 June 2001).   G/SCM/Q2/CHN/42 
Page 14  
 
   
7. Grants Under Regulations for Expor t Product Research and Development Fund : 
Management Regulations for Export Product Re search and Development Fund Management, 
Cao Qi No. 479 Decree, issued  by Ministry of Finance (7 December 2006); Notice on 
Publishing Management Fund Used in Research  and Development of Export Mechanical and 
Electrical Products , WJMJCF (2007) Document No. 527, is sued by the Ministry of Foreign 
Trade and Economic  Cooperation and the Ministry of Finance.  
 8. Direct grants in Guangdong Province : Implementing Measures of Guangdong Province on 
Supporting the Development of Export-Or iented Enterprises (29 September 2003).
   
 
9. Preferential loans and interest ra te subsidies in Guangdong Province : Implementing Measures 
of Guangdong Province on Supporting the Development of Export-Oriented Private Enterprises (29 September 2003).  
 
10. Income Tax Programs in the Lingang Processing Industrial Zone : 
"Welcome to Qingdao" 
Taxation Policies (2003), available at h ttp://www.qingdaojiaonan.com.cn/english-xha-2-
3.htm.  
 
11. Income Tax Programs for FIEs Located in Qingdao Municipality : "Local Preferential Policies" 
(29 August 2005), available at http://www.eng lish.gov.cn/2005-08/29/content_27317.htm. 
 
12. Income Tax Programs in Huimin Industrial Park in Zhejiang Province : Jiashan Economic 
Development Zone (12 May 2004); "Welcome to Jiashan:  Preferential Policies" (2004), available at http://www.jszsj.com/en/epp.htm; "Huimin Industrial Park:  About Huimin," 
available at http://www.hmjszj.cn/huimin.asp. 
 
13. Income Tax Offsets and/or Refunds for FIEs  Purchasing Domestic Equipment in Qingdao 
Municipality : "Local Preferential Policies," Chinese Government's Official Web Portal 
(29 August 2005); "Zhejiang China: Hangzhou Economic & Technological Development 
Zone" (10 May 2004); "China Investmen t: Hangzhou Economic & Development Area" 
(undated), sponsored by the Ma nagement Commission of HEDA. 
 
14. Income Tax Programs in the Hangzhou Expo rt Processing Zone in Zhejiang Province : 
"Zhejiang China: Hangzhou Economic & Technologi cal Development Zone" (10 May 2004); 
"China Investment: Hangzhou Economic & Deve lopment Area" (undated), sponsored by the 
Management Commission of HEDA. 
 
15. Income Tax Programs for Export-Oriente d FIEs in Dongguan City in Guangdong Province :  
"DongGuan:  Preferential Policies," availa ble at http://english.dg.gov.cn/Prferential%20 
Policies.htm. 
 
16. Export-Based "Reward" Subsidies for Enterprise s in Huimin Industrial Park in Zhejiang 
Province : "Jiashan Economic Development Z one" (12 May 2004), available at 
http://www.zhejiang.gov.cn/gb/node2/node 1619/node1624/1644/user object13ai6580. html; 
"Welcome to Jiashan:  Preferential Policies"  (2004), available at http://www.jszsj.com/ 
en/epp.htm;  "Huimin Industrial Park:  About  Huimin; Preferential Policy" (For Foreign-
Invested Enterprises), available at  http://www.hmjszj.cn/huimin.asp. 
 
17. Export Interest Subsidies from the Liaoning Provincial Government : Liaoning Provincial 
Bureau of Foreign Trade and Economic Coopera tion Circular on Printing and Distributing the 
Provisional Administrative Measures on High- Tech Products and Equipment Manufacturing  G/SCM/Q2/CHN/42 
 Page 15 
 
 
  Products Export Financial Interest Assistan ce of Liaoning Province Liao Cai Qi No. 671 
[2004] (16 December 2004). 
 18. Export Interest Subsidy Funds for Ent erprises Located in various Provinces : Circular on 
Printing and Distributing the Provisional Administrative Measures on High-Tech Products 
and Equipment Manufacturing Products Export Fi nancial Interest Assistance of Liaoning 
Province, Department of Finance of Liaoning Province, Liao Cai Qi No. 671 [2004] (16 December 2004); "Export Interest Subsidy for Shenzhen Enterpri ses Raised," TDC Trade 
(1 May 2004).   
 
19. Famous Brand Grants (Xinyu City) : Xinyu City – The Notice of Xinyu People's Government 
on Issuing Administration Rules for Xinyu City Famous Brand Products, YFF No. 27 [2002] (12 June 2002). 
 
 The United States uncovered  the following central and sub-central government subsidy 
programs, which appear to provide actionable subsidies, in the cour se of various countervailing duty 
investigations conducted pursuant to section 701 et seq . of the Tariff Act of 1930, as amended.  The 
United States notes that many of the individua l subsidy programs identified below list multiple 
measures, which need to be considered together to  understand the subsidy program as a whole.  The 
subsidies provided by these measur es should be notified promptly.  
 Central Government Subsidy Programs 
 
1. Stamp Tax Exemption on Share Transf ers under Non-Tradable Share Reform : Circular of the 
China Securities Regulatory Commission on I ssuing the Measures for the Administration of 
the Share-Trading Reform of Listed  Companies, Zheng Jian Fa No. 86 [2005] 
(4 September 2005); Guiding Opinions of th e CSRC, SASAC, MOF, PBC and the MOFCOM 
on Share-Trading Reform of Listed Companies, Zheng Jian Fa No. 80 [2005] (23 August 2005); Notice of SASAC on Issues Concerning the Administration of the Stock Right of State-Owned Shares in the Share-Trading Reform of Listed Companies, Guo Zi Fa Chan Quan No. 246 [2005]. 
 
2. The State Key Technology Renovation Project Fund : Notice Concerning the Promulgation and 
Circulation of "Measures for the Administra tion of National Key Technological Renovation 
Projects" and "Measures for the Administration of Treasury-Bond Special Fund for National 
Key Technological Renovation Projects," Guo Jing Mao Tou Zi No. 886 [1999] (10 September 1999)  
 
3. Fixed Assets Investment Orientation Regulatory Tax : Rules for the Implementation of the 
Provisional Regulations on the Fixed Asset Inv estment Orientation Regulatory Tax of the 
People's Republic of China, Guo Shui Fa No. 113 [1991] (18 June 1991); Fixed Assets 
Investment Orientation Regulatory Tax, Beijing Local Taxation Bureau, available at http://english.tax861.gov.cn/zgszky/zgszky14.htm. 
 4. Preferential Income Tax Policy for Enterprises in the Northeast Region (also called Northeast 
Tax Preference Policy) : Preferential Policies Regarding Enterprise Income Tax for 
Revitalization of Companies of the Old Industria l Base in the Northeast Becomes Effective, 
Caishui No. 153 [2004] (20 September 2004); Notice of the Ministry of Finance and the State 
Administration of Taxation on the Assets Depreciation and the Implementation Caliber of 
Amortization Policy in the Northeast Old In dustrial Base, Caishui No. 17 [2005] 
(2 February 2005). 
 G/SCM/Q2/CHN/42 
Page 16  
 
  5. Forgiveness of Tax Arrears For Enterprises in the Old Industr ial Bases of Northeast China : 
Notice of the Ministry of Finance and the State Administration of Taxation on Exempting the Tax Arrears of the Enterprises in the Old Industri al Bases of Northeast China, No. 167 [2006] 
(6 December 2006). 
 
6. Preferential Tax Policies for Township Enterprises : Law of the People's Republic of China on 
Township Enterprises, adopted by the Eighth National People's Congress, No. 76 (29 October 1996); Constitution of the People's Republic of China, Article 8 
(4 December 1982). 
 
7. Preferential Tax Programs for Encouraged Industries : State Administration of Taxation Rules 
for the Implementation of the Provisional Regul ations of the People's Republic of China on 
Fixed Assets Investment Orientation Regul ating Tax, Guo Shui Fa No. 113 [1991] 
(18 June 1991); Directory Catalogue on Readju stment of Industrial Structure, Article IX, 
National Development and Reform Commis sion No. 40 (2 December 2005);  National 
Commission on Economy and Trade, Current Investment Priorities for Fixed Assets in the 
Industrial and Commercial Fields, No. 256 (1999);P rovisional Stipulations on Fixed Assets 
Investment Orientation Regulatory Tax of the Pe ople's Republic of China, No. 82, issued by 
the State Council (1991); Catalogue for the Gu idance of Foreign Investment Industries, 
Decree No. 57 (31 October 2007); Catalogue fo r the Guidance of Foreign Investment 
Industries, Decree No. 24 (30 November 2004) ; Catalogue of Key Industries, Products, and 
Technologies Encouraged for Development by the State, Order No. 7 (31 August 2000). 
 8. Funds Provided for the Rationaliza tion of the Citric Acid Industry : Circular on Issuing the 
Comprehensive Action Program of Energy Sa ving and Emission Reduction, State Council, 
Guo Fa No. 15 [2007]; Circular of Closing- down Backward Paper, Alcohol, Monosodium 
Glutamate, Citric Acid Manufacturing Capacity, issued by the National Development and 
Reform Commission and the State Environmental Protection Administration (22 October 2007); Notice to Announce th e Citric Acid Manufacturers Having Met 
Requirements of the State Major Pollutant Discharge Standard, issued by the State 
Environmental Protection Administration,  SEPA No. 1 (2007); "China Sets Aside Fund to 
Boost High-Tech Industry," issued by the Department of Foreign Trade and Economic 
Cooperation of Shandong Province (26 October 2007); Excerpts from the Eleventh Five-Year 
Plan of the Chemical Industry. 
  9. Interest Subsidies for Ke y Projects and Technologies : National Key Technology Renovation 
"Shuang Gao Yi You" Project, State Econo mic and Trade Commission (June 2000); 
Management Measures of Technology Renovation  Projects Loan Interest Subsidy Fund, 
National Economy and Trade Committee, Ca ijingzi No. 101 [1999] (2 April 1999). 
 
Sub-Central Government Subsidy Programs 
 
10. Income Tax Exemption for Investors in Desi gnated Geographical Regions Within Liaoning :
 
Income Tax Law of the People's Republic of Ch ina for Enterprises with Foreign Investment 
and Foreign Enterprises, Article 9, adopted by  the Fourth National People's Congress No. 45 
[1991] (9 April 1991); Enterprise Income Tax Law of the People's Republic of China, adopted by the 10
th National People's Congress No. 63 (16 March 2007). 
 
11. Exemption from City Construction Tax and E ducation Tax for FIEs in Guangdong Province : 
Circular Concerning Temporary Exemption fro m Urban Maintenance and Construction Tax 
and Additional Education Fees For Foreign-F unded and Foreign Enterprises, Guo Shui Fa 
No. 038 [1994] (25 February 1994); See also Interim Provision on Additional Education Fee Levy, issued by the State Council (28 April 1986), amended by Order No. 60 (7 June 1990);  G/SCM/Q2/CHN/42 
 Page 17 
 
 
  Provisional Regulations of the People's Re public of China on City Maintenance and 
Construction Tax, Guo Fa No .19 [1985] (8 February 1985). 
 12. Reduced Income Taxes Based on Geogr aphic Location (Zhejiang and Shandong Provinces) : 
Income Tax Law of the People's Republic of Ch ina for Enterprises with Foreign Investment 
and Foreign Enterprises, Article 7, adopted by  the Fourth National People's Congress No. 45 
[1991] (9 April 1991). 
 13. Income Tax Reduction Under the "Torch" Program : Decision on Promoting the Optimization 
and Updating of Industrial Structure throu gh Scientific and Technological Progress by 
Guangdong Provincial Party Committee and the Municipal Government of Guangdong 
Province Yue Fa No. 16 [1998] (23 Septembe r 1998); Designation Criteria and Management 
Rules of Key High and New Technology Enterprises under National Torch Program 
(Provincial) (28 February 2001). 
 
14. Import tariff and VAT refunds and exemptions for FIEs in Zhejiang : Preferential Policies, the 
People's Government of Zhejiang Province (29 March 2006), available at http://www.Zhe 
jiang.gov.cn/zjforeign/english/node577/node57 8/node581/userobject1ai5571.html; Yuhang 
Economic Development Zone, Pe ople's Government of Zhejiang Province (4 August 2006), 
available at http://www.zj.gov.cn/gb/zj new/node428/node1848/node 1854/node1857/user 
object1ai6491.html. 
 
15. Import Tariff Refunds and Exemptions for FIEs in Guangdong : Regulations on Special 
Economic Zones in Guangdong Province, Approved by the 15th Session of the Standing 
Committee of the Fifth National People's Congress (26 August 1980);  DongGuan Tax Administration, DongGuan Website. 
 
16. Exemption from Real Estate Tax and Dyke Ma intaining Fee for FIEs in Guangdong Province : 
Invest in Shunde, Shunde Investment Prom otion Bureau, available at www.invests 
hunde.org/English/zn_3.html.    
 
17. Import Tariff Exemptions for the "Encourageme nt of Investment by Taiwanese Compatriots" : 
Regulations of the State Council for Encouragem ent of Investment by Taiwan Compatriots, 
(3 July 1988). 
 18. Land-related subsidies to companies locate d in specific regions of Guangdong Province : 
Implementing Provisions for Encouraging Fo reign Investment in Guangdong Province, 
People's Government of Guangdong Province (2 6 April 1987); Shunde Investment Policy 
available at http://www.shunde.cn/gb/040801/68.htm. 
 19. Exemption from Land Development Fees for En terprises Located in Industrial Cluster Zones :  
"Preferential Policies" available at http: www.lunjiao.gov.cn/zsyz3.htm;  "Preferential 
Policies on Investment in Zhongshan" available at 
http://www.zs.gov.cn/english/government/view/i ndex.action?did=849&id =39108; "Policies 
and Regulations, Rules, Industrial Pa rks" - Zhongshan Industrial Parks. 
 20. Income Tax Programs for FIEs in Dongguan City in Guangdong Province : "DongGuan:  
 Preferential Policies," available at http://e nglish.dg.gov.cn/Preferential%20Policies.htm. 
 
21. Haicheng City Government VAT and Business Tax Incentives : "Brief Introduction to 
 Haicheng Economic Devel opment Zone" (undated).  
 G/SCM/Q2/CHN/42 
Page 18  
 
  22. VAT Exemptions for Newly Purchased Equipment in the Jinzhou District : "Dalian China: 
 Preferential policies for  Investors in Jinzhou District" (29 March 2007) available at  http://english.dl.gov.c n/info/157217_181294.htm. 
 
23. Reduced Income Tax Rates for Encour aged Industries in Anhui Province : Several Opinions of 
Anhui Province on Encouraging and Guiding No n-Government Investments, WZ No. 27 
(15 August 2000), available at: http://apps. ah.gov.cn/govstatutes/showcontent.asp? 
newsid=215.   
 
24. Income Tax Exemption for FIEs Located in Jiangsu Province : Income Tax Law of the People's 
Republic of China for Enterprises with Foreign Investment and Foreign Enterprises, adopted 
by the Fourth National People's Congress No. 45 [1991] (9 April 1991); Industrial Structure Adjustment Guideline Catalog, Jiangsu Co mmerce & Trade Commission (26 January 2007); 
Nanjing Chemical Industry Park, Preferential Policies, sponsored by Nanjing Municipal 
Government (2004); Xuzhou Economic Devel opment Zone, Policies for Encouraging 
Investments in Xuzhou Economic Development Z one (14 July 2004); "China  Through A 
Lens: Taxation Regulations and Tax Incentives," available at http://www.china.org.cn/english/features/62665.htm. 
 25. Support for Registered High-Tech Projects : "Government of Huadu District Guangzhou: 
 Investment Preferential Policies" (March 2005), available at http://www.hdisc.gov.cn. 
 26. Technology Grants for Enterprises Located in Zhejiang Province : Preferential Policies of 
 Zhejiang Province (7 December 2006).  27. Technological Innovation Funds Provided by Zhejiang Province : Preferential Policies of 
 Zhejiang Province (7 December 2006); Ce rtain Opinions Regarding Strengthening 
 Independent Innovation, Speeding Up Estab lishment of Municipality of Technology and 
 Innovation, Wenweifa [2006] No. 86.  28. Five Points One Line Program; Opinion of Liaoning Province Encouraging the Expansion of 
Opening-Up in Coastal Key Developing Areas : See also Implementation of Interest Subsidy 
Policy to Industrial Projects in "Five Points One Line Area" of Liaoning Province 
(24 July 2007); First Batch of Provincial "Five Points and One Line" Interest Subsidy Funds 
Released to Local Projects Received It, Huludao Municipal People's Government 
(21 August 2007). 
 
29. Subsidies Provided in the Tianjin Binhai  New Area and the Tianjin Economic and 
Technological Development Area : Circular of Ministry of Finance and State Administration of 
Taxation on Enterprise Income Tax Preferential Policies Concerning the Support of Development and Open of Tianjin Binhai New Area, Cai Shui No. 130 [2006] (15 November 2006);  Order of the Ministry of  Land and Resources of the People's Republic 
of China Rules on Granting Land-Use-Right Th rough Private Agreement, Decree No. 21, 
Article 11 (11 June 2003); Provisional Administ rative Measures on Tianjin Binhai New Area 
– Science and Technology Infrastructure Construction Fund. 
 30. Implementing Measures on the Supporting F und for Foreign Trade & Economic Development 
of Jiangxi Province : Circular on Distributing the Implementing Measures on the Supporting 
Fund for Foreign Trade and Economic Development of Jiangxi Province in 2007, No. 275 
[2007] (6 June 2007). 
 31. Provision of Land for Less than Ade quate Remuneration in Anhui Province : Several Opinions 
of Anhui Province on Encouraging and Guiding Non-government Investments, WZ No. 27  G/SCM/Q2/CHN/42 
 Page 19 
 
 
  (15 August 2000), available at: http://apps.ah. gov.cn/govstatutes/showcontent.asp?newsid 
=215. 
 
32. Exemption of Fees for Firms Located in Designa ted Geographical Areas in the City of Dalian 
in Liaoning Province : "Introduction to Key Industrial Parks in the City of Dalian," Dalian City 
Association of Foreign-Invested Enterprises; Ministry of Commerce of the People's Republic 
of China Special Commissioner's Office in Dalian (29 March 2005). 
 33. Jiangsu YEDZ Economic Development Zone : "Preferential Tax Treatment," available at 
http://www.yxedz.com/other/en-01-02.asp. 
  
__________