摘要
在国际贸易中 ,补贴与反补贴税是经常发生的法律现象。一个国家根据需要 ,可以对特定的出口产品予以补贴 ,但似乎又违背了公平竞争的要求。一个国家也可以对接受了补贴的进口产品征收反补贴税 ,但似乎又偏离了自由贸易的轨道。在当前 ,自由贸易和公平竞争的呼声日益高涨的氛围中 ,补贴与反补贴税的现象是有现实合理性的 ,它们既冲突又矛盾的关系 ,可以通过公平竞争的“公平”原理和自由贸易的“自由”精神得到化解。
In the international trade, subsidy and anti-subsidy occur frequently. A nation can subsidize certain export products, which in fact violates the spirit of fair competition. A nation can also impose anti-subsidy tax on a subsidized import product, which violates the spirit of free trade. At present, the cry for free trade and fair competition is increasing. The contradictions between subsidy and anti-subsidy are removed through the “fair” principle in fair competition and the “free” spirit in free trade.