美国反补贴法对中国贸易的实践研究

发布时间：2018-05-20 14:11

本文选题：反补贴法 + 案例研究　；参考：《中国社会科学院研究生院》2011年硕士论文

【摘要】：自2007年美国对华铜纸板征收反补贴税以来,美国反补贴法开始频频适用于中国。如今的美国反补贴法已成为美国对华实施贸易制裁的重要工具。中国出口贸易在应对美国反倾销的历程中曾经付出过惨痛的教训,也总结出来之不易的实战经验——通过对国际贸易实践案例研究可以较快提升贸易争端的应对能力。有鉴于此,研究美国对华提起的反补贴案例亦可有效应对美国反补贴法的对华适用。研究案例发现,美国对华反补贴中依据补贴形式的不同主要涉及的应抵消补贴类型主要有以下四种:(1)政府奖金和商品服务应抵消补贴;(2)直接税减免应抵消补贴;(3)间接税减免应抵消补贴;(4)出口信贷应抵消补贴。上述应抵消性补贴在中国国际贸易实践中表现形式多样。例如,(1)地方政府以购置国产设备为条件给予外资企业减免设备增值税的进口替代补贴。在“Certain Magnesia Carbon Bricks from China and Mexico”1一案中美国商务部就认定中国出口产品存在上述应抵消补贴。(2)政府基于出口实绩给予出口企业的各类鼓励基金。在“Certain Tow-Behind Lawn Groomers and Parts Thereof from China”2一案中出口产品就存在上述应抵消补贴。(3)外商投资企业税收减免优惠。在“PC Strand from China”3一案中被调查外商投资企业就已享受上述补贴。(4)政府性银行基于出口实绩或对国内特殊企业或特定产业给予的低于相同条件下市场基准利率的贷款。在“Certain Oil Country Tubular Goods From the People’s Republic of China”4一案中美国商务部就认定中国企业已获得上述应抵消补贴。(5)政府对辖区内出口企业或特定产业或特殊企业提供优于其对非出口企业的商品和服务供应等。在“Steel Grating from China”5一案中美国商务部就认定中国出口产品存在上述应抵消补贴。针对上述中国贸易中应抵消补贴的实践表现,本文归纳出其对中国贸易重要的借鉴意义,如严格进行补贴项目专向性审查、全面收集和整理补贴信息、践行产业优惠为主导,地区优惠为辅助的税收优惠原则、认真贯彻2008年《中华人民共和国企业所得税法》的“四统一”原则,6即内外资企业统一实施该法、统一使用新的企业所得税率、统一和规范税前扣除办法和标准、统一税收优惠政策、防止税收优惠专向性、严格对比市场标准进行出口信贷、明确信贷获得的条件及来源等。凡事预则立,不预则废。中国贸易面对美国反补贴应当做好充分的应对准备。随着中国贸易的不断发展,相信中国会越来越轻松自如地应对美国反补贴。
[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.
【学位授予单位】：中国社会科学院研究生院
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.29;D971.2

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