中美重复征税争议的新动向——兼论美国对WTO裁决的执行及中国之应对措施

The New Trends of Double Remedy Disputes Between China and the United States:On US Implementation of WTO Award Concerning Double Remedy and China's Countermeasures

在中国诉美国特定产品双反措施案(DS379)中,上诉机构裁定:美国拒绝评估在以非市场经济方法计算的反倾销税上叠加反补贴税是否存在重复征税,违反了《补贴与反补贴措施协议》(SCM协议)第19条第3款等条款的规定。但美国为执行WTO裁决而出台的H.R.4105法案与SCM协议不符,美国商务部据此实施的执行措施并没有实际的执行效果,中国虽然胜诉,却无法享受胜利成果。对此,中国应尽快申请执行之诉和授权报复,并在WTO挑战H.R.4105法案的合法性。同时,中国还应该适时对美国发起新的有较大影响的双反调查,通过施压的方式促使案件得以顺利执行。

In the case of US Anti-Dumping and Countervailing Investigation on Certain Products from China,the appellate body points out that the measures taken by the United States were inconsistent with Article 19.3of the SCM Agreement,because the United States refused to evaluate the possibility of the existence of double remedy when imposing anti-dumping duties based on NME methodology and the same time imposing countervailing duties on the same products.However,H.R.4105 Act which aims at implementing the WTO award is inconsistent with the SCM Agreement and the implementation measures adopted by the USDOC has no substantial effect.Although China won the case,it cannot enjoy the fruits of the victory.Facing this situation,China should apply for compliance proceeding and authorization of retaliation procedure at the soonest possible and challenge the legality of H.R.4105 Act under WTO;meanwhile,China can initiate some influential anti-dumping and countervailing investigations towards products imported from the United States so as to pressurize the complete implementation of double remedy award by the WTO.