出口税的世贸组织规则及其经济效应分析

On the Export Duties in the WTO and Its Economic Effect

本文对出口税的世贸组织规则作了完整的分析。出口税没有列入减让表,世贸组织的成员方不承担减让义务,也不存在通知的义务;出口税被列入“应通知措施的指示性清单”,但名存实亡;世贸组织的现行规则对出口税几乎不存在具体的纪律约束;但中国在入世时的承诺构成了中国应遵守的世贸组织规则的一部分。出口税经济效应的分析是复杂的,这一分析过程要考虑产品的需求弹性和供给弹性、产品的替代和互补、产业链的前向联系和后向联系。本论文对中国实施部分纺织品从量征税方式加征出口关税具有认识意义。

This paper completely analyzes the export duties in the WTO. WTO disciplines on export duties are not clearly defined and currently no member assumes the obligations for the scheduling and notification of export duties under the WTO. Even without a definition or an obligation to schedule export duties, the decisions at Marmkesh include a notification procedure that has an indicative list of notifiable measures, which includes “Export taxes.” The format of the notification does not include export duties or taxes, seeming to reflect current disciplines on Article XI and relevant provisions which exclude export duties from the application. Since the creation of WTO, the accession process has provided some disciplines on export duties. Notably in the case of China, 84 specific items have been scheduled, with the commitment to eliminate all export duties except on these items. The economic effects of export duties contain welfare effects, income distribution effects, the burden of export duties, substitute or supplement of export duties and effects of backwards and forward in the production chain. This paper is of great significance for understanding China＇s government levied export tax by specific duties on some textile.