WTO中国税收优惠措施案的启示

The Enlightenment of the WTO Case:China-Certain Measures Granting Refunds,Reductions or Exemptions from Taxes and Other Payments

2007年2月,墨西哥在WTO框架内就中国退还、减轻或免除税收及其它应付款项一案提出磋商,指控中国违反《补贴与反补贴措施协定》、《与贸易有关的投资措施协定》等多项WTO协议。从目前的证据来看,中国政府的部分税收及其它优惠措施的确构成了"禁止性补贴"和"当地含量"投资措施。新企业所得税法的颁布使中国政府的部分税收优惠措施由"可诉补贴"转为"不可诉补贴"。中国政府应结合新企业所得税法实施细则及其它税收优惠办法的制定,加快税收、投资等行政法规规章的清理。

Mexico government made a request for consultation with China government in February 2007 concerning the case China-Certain Measures Granting Refunds, Reductions or Exemptions from Taxes and other Payments. Mexico claimed that China＇s certain measures have breached the WTO agreements, such as SCM agreement and TR/Ms agreement. According to the current evidence, the measures are to some extent “prohibited subsidies” and “local content” investment measures. The newly published Income Tax Law of the People＇s Republic of China on Enterprises also has changed some tax preference measures from actionable subsidies to non-actionable subsidies. Chinese government should speed up the clearance of taxation and investment administrative regulation, in combination with the revision and enactment of Rules for Implementation of the Income Tax Law of the People＇s Republic of China on Enterprises and other tax preference measures.