The analysis of price elasticity theory shows final goods do not always gain benefit from input products subsidies. Only when subsidies amount more than offsetting the recipient of competitive disadvantage, will benefit be passed and price elasticity of demand and benefit transfer effect is inversely proportional relationship. Given the positive track the demand price elasticity of input is not operable,identifying and quantifying the benefit pass- through of upstream subsidies reverse the market price of input constitutes.When such market price of subsiding country does not exist or is not reasonable,there is no need to build the adjusted pricebut external benchmark is relatively objective and neutral benchmark price; especially the degree of upper limit on pass-through is the number of input subsidies and the benefit of pass-through analysis should only back a link to upstream