   
  
G/SCM/Q2/CHN/126  
 
23 January  2024 
(24-0518) Page: 1/5 
Committee on Subsidies and Countervailing Measures  Original: English  
 
  
SUBSIDIES  
QUESTIONS POSED BY CANADA REGARDING  
THE 2023 NEW AND FULL NOTIFICATION OF CHINA1 
The following communication, dated and received on 22 January  2024, is being circulated at the 
request of the delegation of Canada.  
 
_______________  
 
 
Canada would like to thank China for its subsidy notification, and would like to pose the following 
questions:  
I. Subsidies at the Central Government Level  
Question 1  
Canada notes that China notified three subsidy programs at the central gov ernment  level related to 
the fisheries sector:  
• Program 27  – Preferential tax policies for farming, forest, animal husbandry and fishery 
product projects  
• Program 68  – Subsidy Fund for Development of Fishery Industry  
• Program 69  – Other general purpose transfer payment of fisheries  
However, in China 's 2021 subsidy notification2, China notified six other central government  level 
programs related to the fisheries sector:  
• Program 66 – Preferential tax policies for enterprises engage in project of agricultural, 
forestry, animal husbandry and fishery  
• Program 67 – Fishery stocks enhancement and fish fries releasing  
• Program 68 – Public Subsidy for the prevention of aquatic animal diseases  
• Program 69 – Subsidy for fishery development and the scrapping, dismantling and 
renovating of vessels  
• Program 70 – Subsidy for improved aquatic breed  
• Program 71 – Subsidy for reform in tax and fe e on refined oil (for fishery)  
a. Do the additional programs China notified in their 2021 notification still exist?  
Question 2  
Did China provide any subsidies related to the COVID -19 pandemic at the central government level  
for the period covered by this noti fication ? 
 
1 G/SCM/N/401/CHN  
2 G/SCM/N/372/CHN  G/SCM/Q2/CHN/126  
 
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  Question 3  
Program 3 (Preferential Tax Policies for High -Tech Enterprises ) specifies that support is  provided to 
"enterprises recognized as high or new technology enterprises ": 
a. Could China please indicate what criteria is used to categorize  an en terprise as a "high or 
new technology enterprise "? 
b. Are there any other specific conditions attached to support under this program?  
Question 4 
Regarding Program 13 (Preferential VAT Treatment for New Type Wall Material Products ): 
a. Could China please provide more information on the products  supported  by this program , 
including whether they are destined for residential or commercial uses?  
Question 5 
Regarding Program 31 (Preferential Tax Policies on Backfilling Mining and Mining Resou rces of 
Depleted Mines ): 
a. Could China please provide more details on the eligibility requirements associated with this 
program?  
b. Could China indicate whether this program was renewed or replaced by a new program after 
August 31, 2023?  
Question 6 
Regarding Program 46 (Fund for Energy Conservation and Emission Reduction ): 
a. What are the eligibility requirements  associated with this program?  
b. Could China provide information on the maximum amount  of funding available for  an 
individual grant  provided unde r this program ? 
Question 7 
Program 54 (Preferential Tax Treatment for Environmental Protection of Specific Mobile Pollution 
Sources ) indicates that support is provided to "taxpayers who own mobile pollution sources ": 
a. Could China please provide more information on the  eligibility requirements to receive 
support under  this program ? 
Question 8 
This question is in reference to the following programs:  
• Program 56 ( Preferential Tax Treatment on Environment Protection for Comprehensive 
Utilization of Solid W aste) 
• Program 57 ( Preferential Environmental Protection Tax for Enterprises that are Below 
Pollutant Discharge Standards Prescribed ) 
a. Could China provide more details on the eligibility requirements of th ese programs , including 
with regard to the  national a nd local environmental standards , and where can these 
standards can be found?  G/SCM/Q2/CHN/126  
 
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  Question 9 
The following question is in reference to programs entailing exemptions from China 's "environmental 
protection tax ", namely:  
• Program 53 ( Preferential tax treatment on environmental protection in agricultural 
production (excluding large -scale breeding) ) 
• Program 54 ( Preferential Tax Treatment for Environmental Protection of Specific Mobile 
Pollution Sources ) 
• Program 55 ( Preferential tax treatment for environm ental protection in urban and rural 
centralized sewage treatment and domestic waste treatment plants ) 
• Program 56 ( Preferential Tax Treatment on Environment Protection for Comprehensive 
Utilization of Solid Waste ) 
• Program 57 ( Preferential Environmental Protection Tax for Enterprises that are Below 
Pollutant Discharge Standards Prescribed ) 
a. Can China please indicate if these tax exemption s are applied automatically or if enterprises 
have to request them? If the latter, what is the process?  
  G/SCM/Q2/CHN/126  
 
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  II. Subsidies at the Sub -Central Government Level  
Question 10 
The following question is in reference to programs related to "electric vehicles ", namely:  
• Beijing Municipality Program 1.3 ( Fund for Construction of Charging Infrastructures of 
Electric Vehicles ) 
• Tianjin Municipality Program 2.10 ( Special funds for electricity demand -side management ) 
a. What requirements must be met in order for an "enterprise " to be considered eligible to 
receive a grant or reward under these programs?  
Question 11 
Regarding Shanxi Pro vince Program 4.1 ( Fund for Fishery Resources Conservation ): 
a. What "business entities " are considered eligible under this program?  
Question 12 
Jiangsu Province Program 10.23 ( Special Fund for Green Development of Modern Fisheries ) lists 
"enterprises with the ability to process and refrigerate aquatic products " as an eligible enterprise.  
a. Does this include those enterprises with the ability to process and refrigerate wild marine 
capture aquatic products?  
Question 13 
Jiangsu Province Program 10.24 ( Subsidy for Conservation of Fisheries Resources ) specifies eligible 
enterprises as "offshore fishing enterprises in compliance with international conventions for the 
conservation of international fisheries resources. " 
a. Could China please provide exam ples of what international conventions this program is 
referring to?  
b. Can China also please specify if this support is solely provided to fishing enterprises operating 
outside of Chinese jurisdiction?  
Question 14 
Regarding Fujian Province Program 13.2 ( Special Fund for Marine Service and Fishery High Quality 
Development ): 
a. Is support under this program available to enterprises engaged in marine wild capture fishing 
and fishing related activities?  If so, what are the eligibility requirements to receive support ? 
Question 15 
Regarding Guangxi Zhuang Autonomous Region Program 20.5 ( Offshore Fishermen Reduce their 
Boats and Switch to Other Production ): 
a. Could China please specify what activities are considered "other production " for the purposes  
of this program?  G/SCM/Q2/CHN/126  
 
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  Question 16 
Regarding Hainan Province Program 21.5 ( Subsidy for Reform in Tax and Fee Reform on Refined Oil 
(For Fishery) ): 
a. Could China please sp ecify what is considered a "small fishing vessel " for the purposes of 
this program?  
Question 1 7 
Xiamen City of Fujian Province Program 35.1 ( Special Fund for Marine and Fishery Development ) 
specifies that this subsidy is provided to "eligible enterprises l egally engaged in marine activities. " 
a. What requirements must be met in order for an "enterprise " to be considered eligible to 
receive a grant or reward under this program?  
 
__________  