美国对华反补贴认定补贴利益的外部基准法律问题研究

发布时间：2018-10-10 14:42

【摘要】： 频繁适用外部基准认定补贴利益是美国对华反补贴调查中的焦点问题之一,在2008年9月19日中国向WTO争端解决机构申诉的美国——对来自中国某些产品的最终反倾销和反补贴税案中,涉及美国商务部对来自中国的环状焊接碳素钢管、新充气工程轮胎、薄壁矩形管和复合编织袋的四个反补贴调查案件,在这四个案件中,美国商务部均采用了外部基准认定补贴的存在补贴幅度。目前,该案件正在审理过程中。为在WTO框架下评析美国商务部在此系列案件中适用外部基准认定补贴利益的问题,以便为我国应对该案件提供可行性建议,本文分前言、《补贴与反补贴措施协定》项下补贴利益的法律内涵、WTO框架下认定补贴利益的外部基准的法律依据、美国认定补贴利益的外部基准的法律依据分析、美国——反倾销和反补贴税案认定补贴利益的外部基准的裁定分析、美国——反倾销和反补贴税案所涉外部基准裁定与WTO规则的相符性分析六个部分展开论述。前言本文在前言部分指出当前我国面临的反补贴调查形势,频繁被美国商务部采用外部基准认定接受者获得的补贴利益。中国政府已就美国商务部在2007年7月到8月两月间发起的四项反补贴调查申诉至WTO争端解决机构。鉴于美国商务部在对华反补贴实践中,依据同样的思路和相近的理由认定有关问题,因此研究该系列案件中美国认定反补贴利益的外部基准问题具有突出的指导意义。第一部分《补贴与反补贴措施协定》项下补贴利益的法律内涵该部分界定了补贴利益的内涵,指出其实质是接受者获得的不正当的市场竞争优势。为正确认定补贴利益,着眼点应放在接受者方面,即从接受者角度认定补贴利益,同时指出认定补贴利益的基准是市场,根据国内市场和外部市场的分类,认定补贴利益的基准相应的有国内基准和外部基准,而根据不同的基准认定补贴利益将会影响认定补贴是否存在及最后征收的反补贴税率的不同结论。第二部分WTO框架下认定补贴利益的外部基准的法律依据该部分指出在WTO框架下,认定补贴利益适用外部基准的依据有两个:一是《补贴与反补贴措施协定》第14条,该条根据不同的财政资助类型分别规定了认定补贴利益的比较基准,但未明确授权适用外部基准,而是经软木案上诉机构解释指出第14条并未排除适用外部基准;二是《中国加入议定书》第15条(b)项明确规定可以适用外部基准,但是需要满足“特殊困难”要求。第三部分美国认定补贴利益的外部基准的法律依据分析该部分梳理认定补贴利益的外部基准的美国国内法,指出《关税法》第771节(5)(E)同样未明确授权适用外部基准,但其与其配套的实施细则中明确规定了政府购买货物或服务适用外部基准的条件。第四部分美国——反倾销和反补贴税案认定补贴利益的外部基准的裁定分析该部分将美国——反倾销和反补贴税案涉及的四个裁定,分为热轧钢、贷款、土地使用权、橡胶四个方面分析了美国商务部裁定适用外部基准的理由,其依据是《关税法》和配套的实施细则。第五部分美国——反倾销和反补贴税案所涉外部基准裁定与WTO规则的相符性分析该部分按照贷款、土地使用权和投入品的分类,分别就美国商务部在调查中采用的外部基准与WTO规则的相符性进行评析。最后是本文的结论部分,总结全文。
[Abstract]:The frequent application of external benchmarking subsidy benefits is one of the focal points in the U.S. anti-subsidy investigation to China. In the final anti-dumping and countervailing duty cases filed on September 19, 2008 by China to WTO dispute settlement agencies, Four countervailing investigation cases involving ring-welded carbon steel tubes, new pneumatic engineering tires, thin-walled rectangular tubes and composite woven bags from China were involved. In these four cases, the subsidy range of the external benchmarking subsidy was adopted in each case. Currently, the case is being heard. In order to provide feasible suggestions for China's response to the case, this paper points out the benefits of subsidy under the agreement of subsidy and countervailing measures. The legal connotation, the legal basis of determining the external benchmark of subsidy interest under the WTO framework, the legal basis analysis of the external benchmark for determining the benefit of the subsidy, the external benchmark for determining the subsidy interest in the United States _ anti-dumping and countervailing duty cases. Decision Analysis: Six parts of the conformity analysis between the benchmark ruling of the Foreign Ministry of the United States _ Anti-dumping and Anti-subsidy Tax Cases and the WTO Rules Expand In the foreword, this paper points out the current situation of countervailing investigation in our country, which is frequently used outside the outside world. The benefits of the subsidy received by the recipient. The Chinese Government has set up four countervailing duties between July and August 2007. The investigation appeals to the WTO dispute settlement organization. In view of the fact that China's anti-subsidy practice in China is based on the same thinking and similar reasons, the author studies the outside of countervailing benefits in the United States in this series of cases. Part Benchmarks have prominent guidance. Part 1 Special differtie s" Requirements. The third part analyzes the legal basis of the external benchmark for the benefit of subsidies, which is found to be a subsidy. "The U.S. domestic law of the external benchmark of interest states that the Tax Act No. 771 (5) (E) is equally unclear It is authorized to apply an external benchmark, but it clearly specifies the government's purchase of goods in its detailed rules of implementation Conditions for the application of external benchmarks for services. The fourth part of the United States _ Anti-dumping and countervailing duty cases determines that subsidies benefit An external benchmark of interest analyses the portion of the four determinations related to the U.S. anti-dumping and countervailing duty cases, divided into hot rolling Four aspects of steel, loan, land use right and rubber are analyzed. The reasons for applying external reference are analyzed. It is based on the Rules of the People's Republic of China and the Rules for Implementation of the Matching Rules. Compliance Analysis This section is subject to credit
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D971.2

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