WTO视阈下中国文化“走出去”税收优惠措施研究

发布时间：2018-08-30 14:23

【摘要】：包括税收优惠在内的各项政府补贴措施对促进我国文化企业和文化产品"走出去",增强其市场竞争力必定有很强的积极意义。但同时我们也应看到,当前的一些税收优惠等补贴措施存在着与SCM协定等WTO规则不一致的地方,有引起不必要贸易争端的风险。随着对我国实施反倾销措施中的"替代国"条款有效期限日渐临近,其他WTO成员方对我国实施反倾销措施的优势也将丧失,转而寻求反补贴措施的可能性加大。同时,当中国文化产品竞争力进一步增强后,海外市场对中国产品的反补贴措施需求会随之增加,因而,中国未来遭受他国或地区反补贴措施的压力会进一步增强。应对之策在于改进我国的税收优惠政策和规则,提升税收优惠制度的法律位阶,使之更加完善,增强其抵抗反补贴诉讼的风险。
[Abstract]:All kinds of government subsidy measures, including tax preference, are of great significance to promote the "going out" of Chinese cultural enterprises and cultural products and to enhance their market competitiveness. But at the same time, we should also see that some of the current subsidies such as tax incentives are inconsistent with the WTO rules such as the SCM agreement, and there is a risk of unnecessary trade disputes. As the term of "surrogate country" in the implementation of anti-dumping measures against China approaches, the advantage of other WTO members in implementing anti-dumping measures against China will be lost, and the possibility of seeking countervailing measures will increase. At the same time, when the competitiveness of Chinese cultural products is further enhanced, the demand for countervailing measures for Chinese products in overseas markets will increase, so that China will suffer further pressure of countervailing measures from other countries or regions in the future. The countermeasures are to improve the tax preferential policies and rules of our country, to raise the legal rank of the tax preferential system, to make it more perfect, and to strengthen its risk of resisting the countervailing litigation.
【作者单位】：浙江财经大学法学院;
【基金】：中国博士后科学基金资助项目(2013M531303)
【分类号】：F812.42

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