【摘要】： 頻繁適用外部基準(zhǔn)認(rèn)定補(bǔ)貼利益是美國對華反補(bǔ)貼調(diào)查中的焦點(diǎn)問題之一,在2008年9月19日中國向WTO爭端解決機(jī)構(gòu)申訴的美國——對來自中國某些產(chǎn)品的最終反傾銷和反補(bǔ)貼稅案中,涉及美國商務(wù)部對來自中國的環(huán)狀焊接碳素鋼管、新充氣工程輪胎、薄壁矩形管和復(fù)合編織袋的四個反補(bǔ)貼調(diào)查案件,在這四個案件中,美國商務(wù)部均采用了外部基準(zhǔn)認(rèn)定補(bǔ)貼的存在補(bǔ)貼幅度。目前,該案件正在審理過程中。 為在WTO框架下評析美國商務(wù)部在此系列案件中適用外部基準(zhǔn)認(rèn)定補(bǔ)貼利益的問題,以便為我國應(yīng)對該案件提供可行性建議,本文分前言、《補(bǔ)貼與反補(bǔ)貼措施協(xié)定》項(xiàng)下補(bǔ)貼利益的法律內(nèi)涵、WTO框架下認(rèn)定補(bǔ)貼利益的外部基準(zhǔn)的法律依據(jù)、美國認(rèn)定補(bǔ)貼利益的外部基準(zhǔn)的法律依據(jù)分析、美國——反傾銷和反補(bǔ)貼稅案認(rèn)定補(bǔ)貼利益的外部基準(zhǔn)的裁定分析、美國——反傾銷和反補(bǔ)貼稅案所涉外部基準(zhǔn)裁定與WTO規(guī)則的相符性分析六個部分展開論述。 前言 本文在前言部分指出當(dāng)前我國面臨的反補(bǔ)貼調(diào)查形勢,頻繁被美國商務(wù)部采用外部基準(zhǔn)認(rèn)定接受者獲得的補(bǔ)貼利益。中國政府已就美國商務(wù)部在2007年7月到8月兩月間發(fā)起的四項(xiàng)反補(bǔ)貼調(diào)查申訴至WTO爭端解決機(jī)構(gòu)。鑒于美國商務(wù)部在對華反補(bǔ)貼實(shí)踐中,依據(jù)同樣的思路和相近的理由認(rèn)定有關(guān)問題,因此研究該系列案件中美國認(rèn)定反補(bǔ)貼利益的外部基準(zhǔn)問題具有突出的指導(dǎo)意義。 第一部分《補(bǔ)貼與反補(bǔ)貼措施協(xié)定》項(xiàng)下補(bǔ)貼利益的法律內(nèi)涵 該部分界定了補(bǔ)貼利益的內(nèi)涵,指出其實(shí)質(zhì)是接受者獲得的不正當(dāng)?shù)氖袌龈偁巸?yōu)勢。為正確認(rèn)定補(bǔ)貼利益,著眼點(diǎn)應(yīng)放在接受者方面,即從接受者角度認(rèn)定補(bǔ)貼利益,同時指出認(rèn)定補(bǔ)貼利益的基準(zhǔn)是市場,根據(jù)國內(nèi)市場和外部市場的分類,認(rèn)定補(bǔ)貼利益的基準(zhǔn)相應(yīng)的有國內(nèi)基準(zhǔn)和外部基準(zhǔn),而根據(jù)不同的基準(zhǔn)認(rèn)定補(bǔ)貼利益將會影響認(rèn)定補(bǔ)貼是否存在及最后征收的反補(bǔ)貼稅率的不同結(jié)論。 第二部分WTO框架下認(rèn)定補(bǔ)貼利益的外部基準(zhǔn)的法律依據(jù) 該部分指出在WTO框架下,認(rèn)定補(bǔ)貼利益適用外部基準(zhǔn)的依據(jù)有兩個:一是《補(bǔ)貼與反補(bǔ)貼措施協(xié)定》第14條,該條根據(jù)不同的財(cái)政資助類型分別規(guī)定了認(rèn)定補(bǔ)貼利益的比較基準(zhǔn),但未明確授權(quán)適用外部基準(zhǔn),而是經(jīng)軟木案上訴機(jī)構(gòu)解釋指出第14條并未排除適用外部基準(zhǔn);二是《中國加入議定書》第15條(b)項(xiàng)明確規(guī)定可以適用外部基準(zhǔn),但是需要滿足“特殊困難”要求。 第三部分美國認(rèn)定補(bǔ)貼利益的外部基準(zhǔn)的法律依據(jù)分析 該部分梳理認(rèn)定補(bǔ)貼利益的外部基準(zhǔn)的美國國內(nèi)法,指出《關(guān)稅法》第771節(jié)(5)(E)同樣未明確授權(quán)適用外部基準(zhǔn),但其與其配套的實(shí)施細(xì)則中明確規(guī)定了政府購買貨物或服務(wù)適用外部基準(zhǔn)的條件。 第四部分美國——反傾銷和反補(bǔ)貼稅案認(rèn)定補(bǔ)貼利益的外部基準(zhǔn)的裁定分析 該部分將美國——反傾銷和反補(bǔ)貼稅案涉及的四個裁定,分為熱軋鋼、貸款、土地使用權(quán)、橡膠四個方面分析了美國商務(wù)部裁定適用外部基準(zhǔn)的理由,其依據(jù)是《關(guān)稅法》和配套的實(shí)施細(xì)則。 第五部分美國——反傾銷和反補(bǔ)貼稅案所涉外部基準(zhǔn)裁定與WTO規(guī)則的相符性分析 該部分按照貸款、土地使用權(quán)和投入品的分類,分別就美國商務(wù)部在調(diào)查中采用的外部基準(zhǔn)與WTO規(guī)則的相符性進(jìn)行評析。 最后是本文的結(jié)論部分,總結(jié)全文。
[Abstract]:The frequent application of external benchmarking subsidy benefits is one of the focal points in the U.S. anti-subsidy investigation to China. In the final anti-dumping and countervailing duty cases filed on September 19, 2008 by China to WTO dispute settlement agencies, Four countervailing investigation cases involving ring-welded carbon steel tubes, new pneumatic engineering tires, thin-walled rectangular tubes and composite woven bags from China were involved. In these four cases, the subsidy range of the external benchmarking subsidy was adopted in each case. Currently, the case is being heard. In order to provide feasible suggestions for China's response to the case, this paper points out the benefits of subsidy under the agreement of subsidy and countervailing measures. The legal connotation, the legal basis of determining the external benchmark of subsidy interest under the WTO framework, the legal basis analysis of the external benchmark for determining the benefit of the subsidy, the external benchmark for determining the subsidy interest in the United States _ anti-dumping and countervailing duty cases. Decision Analysis: Six parts of the conformity analysis between the benchmark ruling of the Foreign Ministry of the United States _ Anti-dumping and Anti-subsidy Tax Cases and the WTO Rules Expand In the foreword, this paper points out the current situation of countervailing investigation in our country, which is frequently used outside the outside world. The benefits of the subsidy received by the recipient. The Chinese Government has set up four countervailing duties between July and August 2007. The investigation appeals to the WTO dispute settlement organization. In view of the fact that China's anti-subsidy practice in China is based on the same thinking and similar reasons, the author studies the outside of countervailing benefits in the United States in this series of cases. Part Benchmarks have prominent guidance. Part 1 Special differtie s" Requirements. The third part analyzes the legal basis of the external benchmark for the benefit of subsidies, which is found to be a subsidy. "The U.S. domestic law of the external benchmark of interest states that the Tax Act No. 771 (5) (E) is equally unclear It is authorized to apply an external benchmark, but it clearly specifies the government's purchase of goods in its detailed rules of implementation Conditions for the application of external benchmarks for services. The fourth part of the United States _ Anti-dumping and countervailing duty cases determines that subsidies benefit An external benchmark of interest analyses the portion of the four determinations related to the U.S. anti-dumping and countervailing duty cases, divided into hot rolling Four aspects of steel, loan, land use right and rubber are analyzed. The reasons for applying external reference are analyzed. It is based on the Rules of the People's Republic of China and the Rules for Implementation of the Matching Rules. Compliance Analysis This section is subject to credit
【學(xué)位授予單位】：中國政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D971.2

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