将补贴的获得限定在授予机关管辖范围内指定地理区域的某些企业也属专向性补贴。但各级政府所采取的确定或改变普遍适用的税率的行动不被视为专向性补贴。
二、补贴的基本类型
SCM协定将补贴分为三个基本类型:禁止性补贴、可诉补贴和不可诉补贴。
1.禁止性补贴(Prohibited Subsidy)
禁止性补贴又称“红色补贴”,是指成员方不得给予或维持的补贴,包括出口补贴和进口替代补贴两种。
(1)出口补贴是指:Subsidies contingent, in law or in fact, whether solely or as one of several other conditions, upon export performance;[2]
(2)进口替代补贴是:Subsidies contingent, whether solely or as one of several other conditions, upon the use of domestic over imported goods.[3]