All Theories Has Been Proven Incorrect
Answer:
The answer is the second one
Producers. Government subsidies are paid to the producer of the product being subsidized. A good example of this is the farm subsidy program in the U.S.
http://www.washingtonpost.com/wp-dyn/content/graphic/2006/07/02/GR2006070200024.html
Farmers (producers) are directly paid by the government to grow certain desired crops. Other groups like importers and exporters may benefit from subsidies but the key words in the question are "directly benefits." In other words, who is it receiving the subsidy money from the provider of the subsidy? The producer did.
