论反补贴税适当金额的确定

发布时间：2018-02-26 11:36

本文关键词： 反补贴税金额资源有效配置竞争权利保障契合性原则矫正正义　出处：《环球法律评论》2013年04期 　论文类型：期刊论文

【摘要】：中美两国之间关于同时征收反补贴税和反倾销税,进而可能导致双重救济的争议,将反补贴税金额的确定问题推向了风口浪尖。在这场争议中,两国主管机关以补贴金额确定反补贴税金额的传统做法受到质疑。关于反补贴税金额的确定问题存在两种相互竞争的学说:资源有效配置说以补贴金额为标准,竞争权利保障说则以损害为标准来确定反补贴税的金额。尽管存在差异,但这两种学说均遵从契合性原则。但WTO《补贴与反补贴协定》的法律框架和核心概念并不支持契合性,而是要求主管机关征收"适当"金额的反补贴税。因此,主管机关应当从反补贴措施所体现的矫正正义着手,依补贴类型的不同确定补贴的可谴责性,并结合损害情况最终确定"适当"金额的反补贴税。
[Abstract]:The dispute between China and the United States over the imposition of both countervailing duties and anti-dumping duties, which could lead to double relief, has pushed the issue of determining the amount of countervailing duties to the forefront. The traditional practice of determining the amount of countervailing duty by the competent authorities of the two countries has been questioned. There are two competing doctrines concerning the determination of the amount of countervailing duty: the effective allocation of resources is based on the amount of subsidy, However, the legal framework and core concepts of the WTO Agreement on subsidies and countervailing agreements do not support compatibility. Instead, the competent authority is required to impose countervailing duties in an "appropriate" amount. Therefore, the competent authority should begin with the corrective justice embodied in the countervailing measures and determine the reprehensible nature of the subsidy according to the different types of subsidies. And combined with the damage to determine the "appropriate" amount of countervailing duty.
【作者单位】：南京大学法学院;
【基金】：2012江苏省高校“青蓝工程”项目支持
【分类号】：D996.1

【共引文献】