美国新反补贴税法案及其影响

发布时间：2018-03-30 17:05

本文选题：H.R.法案　切入点：“双反”措施　出处：《法学》2013年04期

【摘要】：美国《对非市场经济国家适用〈1930年关税法〉的反补贴税条款及用于其他目的法案》的通过旨在推翻美国联邦巡回上诉法院的判决,为美国商务部对非市场经济国家的产品发起"双反"调查提供法律依据。该法案存在两大问题,一为溯及力问题,即新法溯及既往地适用于其颁布前6年的反补贴调查案件,违反了美国宪法规定的"正当程序"条款,很可能在美国国内违宪审查中受到挑战;二为重复救济问题,即新法对重复救济举证责任的含糊规定以及对重复救济程度"合理评估"的弹性要求均使得避免重复救济流于形式。此外,法案的两个条文的生效日期存在差异,有违法律的平等保护原则。这些法律漏洞无疑可以成为我国政府和企业在"双反"案件中的有力抗辩。
[Abstract]:The passage of the United States countervailing duty provisions and other acts applying to non-market economy countries < the 1930 tax Act] was aimed at overturning the decision of the United States Federal Circuit Court of Appeals.It provides a legal basis for the Department of Commerce to launch a double-counter investigation into the products of non-market economy countries.There are two major problems with the bill. One is the retroactive application of the new law to countervailing investigations six years before its promulgation, which violates the "due process" provisions of the United States Constitution.It is likely to be challenged in the domestic review of unconstitutionality in the United States; second, the issue of duplicate remedies,That is, the vague provisions of the burden of proof of repeated relief in the new law and the flexible requirement of "reasonable evaluation" of the degree of repeated relief make the avoidance of repeated relief a mere formality.In addition, the two provisions of the Act have different effective dates, contrary to the principle of equal protection of the law.These legal loopholes can undoubtedly become the strong defense of our government and enterprises in the double-reaction case.
【作者单位】：苏州大学法学院;
【基金】：江苏省高校哲学社会科学研究基金项目“美国对中国产品并用‘反倾销、反补贴'措施问题研究”(2010SJB820014)的阶段性研究成果江苏省高校优势学科建设工程资助项目的资助
【分类号】：D971.2;D996.1

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