發(fā)布時間：2018-01-19 21:37

  本文關(guān)鍵詞： “國家責(zé)任草案” 解釋 適用 ICSID　出處：《西南大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：我國政府在最初對外資企業(yè)提供了許多的優(yōu)惠,比如減免稅收、免收土地出讓金。但隨著時間的推移,外企在我國的發(fā)展出現(xiàn)了不少問題。比如知名企業(yè)利用其對中國市場的高占有率壟斷市場價格,或是違反勞動法律法規(guī)致使嚴重的安全事故發(fā)生,或是肆意地污染當(dāng)?shù)氐沫h(huán)境。針對這種情況的時有發(fā)生,隨著我國引入外資速度加快,自我國加入世界貿(mào)易組織后僅保留了稅收優(yōu)惠政策和部分費率優(yōu)惠。頒布《企業(yè)所得稅法》后,稅率統(tǒng)一為25%,對國內(nèi)各類型企業(yè)一視同仁。隨后,在2010年底,中國統(tǒng)一了內(nèi)外資企業(yè)城市維護建設(shè)稅和教育費附加制度。至此,外資企業(yè)在稅收政策上享受的“超國民待遇”被徹底終結(jié)。伴隨著經(jīng)濟和政策的改革,我國面臨的法律風(fēng)險也在不斷的加大。優(yōu)惠政策的回收將很可能導(dǎo)致訴訟,正如筆者在正文中研究案例中所體現(xiàn)的那樣。以我國的FDI高達10萬億美元的市場價值之萬分之一的索賠,就可能給我國市場帶來較大波動,從而影響我國的經(jīng)濟安全。投資者可能以非法間接征收之名或是以精神損害為名就合同的優(yōu)惠條款的終止造成的大量經(jīng)濟損失起訴我國。而我國如果被起訴到ICSID仲裁庭上,是否勝訴與適用的法律有著絕對緊密的聯(lián)系。因為適用的法律對于仲裁庭是否享有該案的管轄權(quán),是否認定優(yōu)惠政策的回收為國家不法行為,對“危急情況”、“精神損害”、“間接征收”、“間接征用”等涉及賠償與否、賠償數(shù)額等問題的法律術(shù)語解釋起到了決定性的作用�！皣邑�(zé)任草案”即《國家對國際不法行為責(zé)任草案》,是國際法委員會經(jīng)過一讀、二讀最終成文的具有國際習(xí)慣效力的國際法規(guī)范,是仲裁庭在裁判投資者與東道國之間投資糾紛十分重要的國際習(xí)慣規(guī)則,對于上述涉及賠償?shù)膯栴}都有規(guī)定,但失之籠統(tǒng)、滯后、模糊。仲裁庭通過雙方可推導(dǎo)的默示適用草案協(xié)議或是雙方約定適用的法律出現(xiàn)解釋的空白直接適用該草案,對于上述決定賠償與否、賠償多少等涉及到國家責(zé)任承擔(dān)問題的解釋和計算,享有極大的自由裁量權(quán)。而仲裁庭站在發(fā)達國家投資者的立場上,在很多案例中表現(xiàn)出了對投資者的偏袒。因此仲裁庭究竟是如何適用和解釋“國家責(zé)任草案”的,我國如何盡量規(guī)避適用“國家責(zé)任草案”,如何通過對我國與他國的投資雙邊協(xié)議的個別法律術(shù)語進行東道國立場的解釋來限制ICSID仲裁庭的解釋權(quán)力,是一個頗具現(xiàn)實意義的問題。有學(xué)者認為不同的仲裁庭適用和解釋該草案相同的法律術(shù)語存在許多不一致或者值得商榷之處；且國內(nèi)國外學(xué)者多是從國際公法的角度對其進行研究,還沒有從國際經(jīng)濟法的視角給予足夠的重視。而目前沒有學(xué)者就如何巧妙地利用仲裁庭適用和解釋“國家責(zé)任草案”的規(guī)律來規(guī)避國家法律、經(jīng)濟風(fēng)險進行研究。因此,本文試圖站在國際公法和國際經(jīng)濟法相結(jié)合的角度,尋找“中心”仲裁庭對該草案解釋和適用的規(guī)律,并試圖找到規(guī)避”國家責(zé)任草案”的適用和對關(guān)鍵法律術(shù)語解釋的優(yōu)化方案。
[Abstract]:The Chinese government in the first foreign-funded enterprises provides many benefits, such as tax relief, exempt from land leasing. But as time goes on, foreign companies there are a lot of problems in the development of our country. For example, well-known enterprises to use its market share of China high monopoly market price, or is in violation of labor laws and regulations of the serious safety accidents, or wanton pollution of the local environment. In view of this situation occurs, with China's introduction of foreign investment accelerated, since China's accession to the world trade organization only retained the preferential tax policy and part of the discount rate of the enterprise income tax law promulgated. < >, the unified tax rate of 25%, the same all types of domestic enterprises. Then, at the end of 2010, Chinese unified the domestic and foreign enterprises of city maintenance and construction tax system. Thus, foreign-funded enterprises enjoy tax policy in the country " National treatment "is a complete end. With the reform of economy and policy, legal risks facing China is constantly increasing. The recovery of preferential policies will likely lead to litigation, as the author in the text of embodied in the case of that. 1/10000 in China FDI up to $10 trillion in market value. The claim may give China market to bring greater volatility, thus affecting the economic security of our country. Investors may be illegal in the name of indirect expropriation or substantial economic losses to the mental damage on the termination of the contract in the name of preferential terms caused by the prosecution in our country. In China, if the prosecution to the ICSID arbitration tribunal. Whether the prevailing and applicable law is absolutely closely linked. Because the law applicable to the arbitration tribunal is entitled to the jurisdiction of the case, whether the recovery of preferential policies for the national identification of illegal behavior, to" critical situation Condition "," mental damage "," indirect expropriation "," indirect expropriation "involving compensation or not, the legal interpretation of the term the amount of compensation and other issues played a decisive role." state responsibility draft "national responsibility for international wrongful acts < > is the International Law Commission draft, after reading, reading two the final written with the norms of international law and customary international law, international customary rules of the arbitration tribunal is very important in the investment disputes between investors and the host country, there are provisions for the above relates to the issue of compensation, but lost in general, lag, fuzzy. The arbitration tribunal by the two sides can be derived for the draft agreement or both implied the legal interpretation applicable blank directly applicable to the draft, the decision for compensation or not, explanation and calculation of how much compensation involves the national responsibility, enjoy great freedom Right. And the arbitration tribunal standing in developed countries the position of investors, in many cases showing favoritism to investors. Therefore the arbitration tribunal and explain how to apply "state responsibility draft" in our country, how to avoid application of "state responsibility draft", how to pass the legal term for our individual with his country's investment of bilateral agreements to limit the position of the host country to explain ICSID interpretation of the arbitration tribunal of power, is a quite practical problem. Some scholars believe that there are many inconsistent or debatable for different arbitration tribunal and explanation of the draft of the same legal terminology; and the domestic and foreign scholars studied from the perspective of international law, it has not been given sufficient attention from international economic law perspective. And there is no scholars on how to skillfully use the application and interpretation of the "national arbitration tribunal The responsibility of the draft "of the law to circumvent the laws of the state, of the economic risk. Therefore, this paper tries to stand in the international law and international economic law perspective of the combination of" center "for the arbitration tribunal on the draft interpretation and application of the law, and tries to find applicable aversion" state responsibility draft "and explain the key legal terms the optimization scheme.

【學(xué)位授予單位】：西南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D997.4

【參考文獻】

相關(guān)期刊論文 前7條

1 張乃根;試析《國家責(zé)任條款》的“國際不法行為”[J];法學(xué)家;2007年03期

2 徐崇利;;晚近國際投資爭端解決實踐之評判:“全球治理”理論的引入[J];法學(xué)家;2010年03期

3 李尊然;;國際投資爭端解決中“公平的市場價值”標準適用的限制[J];國際經(jīng)濟法學(xué)刊;2013年02期

4 徐崇利;;公平與公正待遇標準:國際投資法中的“帝王條款”?[J];現(xiàn)代法學(xué);2008年05期

5 張磊;;論國際法上傳統(tǒng)國家責(zé)任的產(chǎn)生與構(gòu)成[J];學(xué)術(shù)論壇;2012年02期

6 蔡拓;;當(dāng)代中國國際定位的若干思考[J];中國社會科學(xué);2010年05期

7 漆彤;;論國際投資協(xié)定中的利益拒絕條款[J];政治與法律;2012年09期

，

本文編號：1445622