摘要
基于2006年至2019年美国发起的对华反补贴调查数据,将案件终裁报告中涉及的补贴项目划分为低于合理回报提供产品和服务、优惠贷款、税收优惠以及政府专项拨款四大类。研究发现,低于合理回报提供产品和服务及优惠贷款类补贴项目,因为在调查过程中被广泛适用"不利可得事实原则"以及外部基准,这两类项目在美国对华反补贴案件中被裁定的项目补贴税率较高,构成了反补贴税率的主要部分。税收优惠类和政府专项拨款类补贴项目虽然种类多、范围广,但被裁定的税率较低。但无论属于哪一种类型,凡是在反补贴调查中被认定为违规的补贴项目,都属于具有较高风险的补贴,应引起我国的高度关注。
Based on the investigation data of countervailing to China launched by the United States from 2006 to 2019, this paper divides the subsidy items involved in the final report into four categories: less than a reasonable return to provide products and services, preferential loans, tax breaks and government earmarks, and analyzes the characteristics of these four types of subsidy items. It is found that the subsidy projects of less than a reasonable return to provide products and preferential loans are widely used in the investigation process because of the " adverse facts available " and external benchmark, which make the two categories of projects judged to have higher subsidy tax rate in the countervailing cases against China in the United States, and constitute the main part of the countervailing tax rate. Although there are many kinds and a wide range of tax preferential and government earmarks projects, the tax rate determined is relatively low. No matter what kind of subsidy it belongs to, all the subsidy items that are identified as illegal in the countervailing investigation belong to the subsidy with higher risk, which should be highly concerned by our country.
作者
杨荣珍
邱俊洁
Yang Rong-zhen;Qiu Jun-jie
出处
《亚太经济》
CSSCI
北大核心
2020年第5期43-51,M0005,共10页
Asia-Pacific Economic Review
基金
国家社会科学基金项目“特朗普执政后美国对华贸易摩擦的新形式与潜在政策工具研究”(18BGJ016)阶段性成果。
