中国税费减免退措施案的分析与建议

The Analysis on China Measures of Refund,Exemption and Deduction of Tax and Other Charges

中国税费减免退措施案中美国及墨西哥指控我国鼓励类外商投资项目采购国产设备增值税退税政策、鼓励类外商投资项目国产设备投资所得税抵免政策、技术改造国产设备投资所得税抵免政策等违反了中国应承担的WTO义务。本文认为鼓励类外商投资项目采购国产设备增值税退税政策不具有扭曲国际贸易活动的效果,没有违反SCM协议的相关规定。上述政策都属于财政性措施,应当适用GATT第3.2条的有关规定,美国及墨西哥依据第3.4条的指控是适用法律错误,应当承担败诉的结果。

In the case China Measures of Refund, Exemption and Deduction of Tax and Other Charges sued by the American and Mexico to WTO , the America and the Mexico blamed the measures took by China govemment violated the obligations which China government should assume. Whereas, in this thesis, the author analyzes the measures in details and draw conclusions： the measures took by China government didn＇t violate the rules of Agreement on Subsidies and Countervailing Measures for the reason that the measures didn＇t cause distortion effect on international trade, also, the measures were financial measures which subject to article 3.2 of GATT, whereas the blame of American and Mexico rely on article 3.4 of GATT, they should take the disadvantage result for their wrong clause applying.