本文選題：反補(bǔ)貼法 + 案例研究��； 參考：《中國(guó)社會(huì)科學(xué)院研究生院》2011年碩士論文

【摘要】：自2007年美國(guó)對(duì)華銅紙板征收反補(bǔ)貼稅以來(lái),美國(guó)反補(bǔ)貼法開始頻頻適用于中國(guó)。如今的美國(guó)反補(bǔ)貼法已成為美國(guó)對(duì)華實(shí)施貿(mào)易制裁的重要工具。中國(guó)出口貿(mào)易在應(yīng)對(duì)美國(guó)反傾銷的歷程中曾經(jīng)付出過慘痛的教訓(xùn),也總結(jié)出來(lái)之不易的實(shí)戰(zhàn)經(jīng)驗(yàn)——通過對(duì)國(guó)際貿(mào)易實(shí)踐案例研究可以較快提升貿(mào)易爭(zhēng)端的應(yīng)對(duì)能力。有鑒于此,研究美國(guó)對(duì)華提起的反補(bǔ)貼案例亦可有效應(yīng)對(duì)美國(guó)反補(bǔ)貼法的對(duì)華適用。 研究案例發(fā)現(xiàn),美國(guó)對(duì)華反補(bǔ)貼中依據(jù)補(bǔ)貼形式的不同主要涉及的應(yīng)抵消補(bǔ)貼類型主要有以下四種:(1)政府獎(jiǎng)金和商品服務(wù)應(yīng)抵消補(bǔ)貼;(2)直接稅減免應(yīng)抵消補(bǔ)貼;(3)間接稅減免應(yīng)抵消補(bǔ)貼;(4)出口信貸應(yīng)抵消補(bǔ)貼。上述應(yīng)抵消性補(bǔ)貼在中國(guó)國(guó)際貿(mào)易實(shí)踐中表現(xiàn)形式多樣。例如,(1)地方政府以購(gòu)置國(guó)產(chǎn)設(shè)備為條件給予外資企業(yè)減免設(shè)備增值稅的進(jìn)口替代補(bǔ)貼。在“Certain Magnesia Carbon Bricks from China and Mexico”1一案中美國(guó)商務(wù)部就認(rèn)定中國(guó)出口產(chǎn)品存在上述應(yīng)抵消補(bǔ)貼。(2)政府基于出口實(shí)績(jī)給予出口企業(yè)的各類鼓勵(lì)基金。在“Certain Tow-Behind Lawn Groomers and Parts Thereof from China”2一案中出口產(chǎn)品就存在上述應(yīng)抵消補(bǔ)貼。(3)外商投資企業(yè)稅收減免優(yōu)惠。在“PC Strand from China”3一案中被調(diào)查外商投資企業(yè)就已享受上述補(bǔ)貼。(4)政府性銀行基于出口實(shí)績(jī)或?qū)?guó)內(nèi)特殊企業(yè)或特定產(chǎn)業(yè)給予的低于相同條件下市場(chǎng)基準(zhǔn)利率的貸款。在“Certain Oil Country Tubular Goods From the People’s Republic of China”4一案中美國(guó)商務(wù)部就認(rèn)定中國(guó)企業(yè)已獲得上述應(yīng)抵消補(bǔ)貼。(5)政府對(duì)轄區(qū)內(nèi)出口企業(yè)或特定產(chǎn)業(yè)或特殊企業(yè)提供優(yōu)于其對(duì)非出口企業(yè)的商品和服務(wù)供應(yīng)等。在“Steel Grating from China”5一案中美國(guó)商務(wù)部就認(rèn)定中國(guó)出口產(chǎn)品存在上述應(yīng)抵消補(bǔ)貼。 針對(duì)上述中國(guó)貿(mào)易中應(yīng)抵消補(bǔ)貼的實(shí)踐表現(xiàn),本文歸納出其對(duì)中國(guó)貿(mào)易重要的借鑒意義,如嚴(yán)格進(jìn)行補(bǔ)貼項(xiàng)目專向性審查、全面收集和整理補(bǔ)貼信息、踐行產(chǎn)業(yè)優(yōu)惠為主導(dǎo),地區(qū)優(yōu)惠為輔助的稅收優(yōu)惠原則、認(rèn)真貫徹2008年《中華人民共和國(guó)企業(yè)所得稅法》的“四統(tǒng)一”原則,6即內(nèi)外資企業(yè)統(tǒng)一實(shí)施該法、統(tǒng)一使用新的企業(yè)所得稅率、統(tǒng)一和規(guī)范稅前扣除辦法和標(biāo)準(zhǔn)、統(tǒng)一稅收優(yōu)惠政策、防止稅收優(yōu)惠專向性、嚴(yán)格對(duì)比市場(chǎng)標(biāo)準(zhǔn)進(jìn)行出口信貸、明確信貸獲得的條件及來(lái)源等。凡事預(yù)則立,不預(yù)則廢。中國(guó)貿(mào)易面對(duì)美國(guó)反補(bǔ)貼應(yīng)當(dāng)做好充分的應(yīng)對(duì)準(zhǔn)備。隨著中國(guó)貿(mào)易的不斷發(fā)展,相信中國(guó)會(huì)越來(lái)越輕松自如地應(yīng)對(duì)美國(guó)反補(bǔ)貼。
[Abstract]:Since 2007, when the United States imposed countervailing duties on copper cardboard, the United States countervailing law has frequently been applied to China. Today, the US anti-subsidy law has become an important tool for the United States to impose trade sanctions against China. China's export trade has paid a painful lesson in the course of dealing with American anti-dumping, and summed up the hard-won experience of actual combat. Through the case study of international trade practice, the ability to deal with trade disputes can be improved quickly. In view of this, the study of American countervailing cases in China can effectively deal with the application of American countervailing law to China. The case study found that The different types of countervailing subsidies in the United States to China are mainly related to the following four types of countervailing subsidies: government bonuses and goods and services should offset subsidies. Elimination of subsidies 4) Export credits should offset subsidies. The above-mentioned countervailing subsidies are varied in China's international trade practice. For example, local governments grant foreign enterprises import substitution subsidies for equipment value-added tax (VAT) on the condition of purchasing domestic equipment. In the case of "Certain Magnesia Carbon Bricks from China and Mexico" 1, the U.S. Commerce Department determined that there were various types of incentives for export companies based on export performance. In the case of "Certain Tow-Behind Lawn Groomers and Parts Thereof from China" 2, the export products have the above offset subsidies. In the case of "PC Strand from China" 3, foreign-invested enterprises have already benefited from the subsidies mentioned above.) Government banks have granted loans based on export performance or to special domestic enterprises or industries below the market benchmark interest rate under the same conditions. In the "Certain Oil Country Tubular Goods From the People's Republic of China" 4 case, the United States Department of Commerce held that Chinese enterprises had received the above countervailing subsidy. 5) the Government provided superior treatment to export enterprises or specific industries or special enterprises within its jurisdiction. The supply of goods and services, etc by exporting enterprises. In the Steel Grating from China 5 case, the Commerce Department ruled that the offsetting subsidies existed for Chinese exports. In view of the practice performance of countervailing subsidies in the above mentioned Chinese trade, this paper sums up its important reference significance for China's trade, such as strictly carrying out the specific examination of subsidy projects, collecting and collating the subsidy information in an all-round way, and practicing industrial preferences as the leading factor. The "four Unification" principles of the 2008 "Enterprise income tax Law of the people's Republic of China" [6] that is, the unified implementation of the law by domestic and foreign enterprises and the uniform use of the new enterprise income tax rate, Unifying and standardizing the methods and standards of deduction before tax, unifying the preferential policy of tax, preventing the specificity of tax preference, strictly contrasting the market standard for export credit, defining the conditions and sources of obtaining credit, etc. Nothing is expected, but nothing is done. China's trade should be well prepared in the face of US countervailing. As China's trade continues to grow, it is believed that China will more and more easily deal with American countervailing.
【學(xué)位授予單位】：中國(guó)社會(huì)科學(xué)院研究生院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D922.29;D971.2

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