模糊与澄清:上游补贴利益传递分析的法律依据探析——以GATT/WTO裁决为样本

Indistinction and Clarification: Legal Basis for the Benefit Pass-through Analysis of Upstream Subsidy with GATT / WTO Awards as Samples

利益接受者概念的提出及与补贴获得者的分裂,为逆向回溯上游补贴利益传递分析的法律依据提供了基点和场域。由于在SCM协定第五部分(反补贴措施)中不可或缺的利益传递分析,在SCM协定第三部分(可诉性补贴)中仅是判断严重侵害因果关联的考虑要素之一,并在SCM协定第二部分(禁止性补贴)中几无必要,WTO框架下实施利益传递分析的法律依据,是与SCM协定第五部分紧密相关的GATT1994第6条第3款及其派生条款。

The raising of benefit recipient concept and the dividing of subsidy winners provide the legal basis and field for reversing back the legal basis for the benefit pass- through analysis of upstream subsidy. Due to the fact that the indispensable benefit pass- through analysis in Part V of SCM Agreement （countervailing measures） is only one of the major factors for the causal relation of serious prejudice in Part III of SCM Agreement （actionable subsidies）, and is almost unnecessary in Part II of SCM Agreement （prohibitive subsidies）, the legal basis for the benefit pass-through analysis under SCM Agreement is Article VI：3 GATT 1994 and its derivative rules.