对美国商务部有关汇率低估构成可诉补贴规则的合规性分析

A Compliance Study of the Concerned Regulation by the Department of Commerce of the US on Identifying Currency Undervaluation as Countervailable Subsidy

美国商务部新近颁布实施的《补贴税调查程序中有关利益和专向性的修订规则》与世界贸易组织《SCM协定》的规则和实践不符;该修订规则缺乏《SCM协定》中有关提供补贴的适格主体的内容,把汇率低估视为补贴的做法与《SCM协定》行为要件“财政资助”和结果要件“授予利益”的规则和实践也不相符;而把有跨国购买或销售行为的企业视为专向性考察中的一组企业的规定也与《SCM协定》的规则和实践相左;另外,修订规则将汇率低估视为补贴也缺乏国内法的依据。修订规则为美国肆意征收反补贴税大开方便之门,成为贸易保护主义的新武器。我国应该在美国国内司法体系和世界贸易组织多边架构下挑战这一修订规则,纠正美方的贸易保护主义做法。

The Modification of Regulation Regarding Benefit and Specificity in Countervailing Duty Proceedings(hereinafter:the Modified Regulation)promulgated and enforced by the U.S.Department of Commerce(hereinafter:the DOC)does not conform with the rules and practices of the WTO Agreement on Subsidies and Countervailing Measures(hereinafter:the SCM Agreement).The inconformity goes as follows:first,the Modified Regulation lacks rules on the proper subsidy provider stipulated in the SCM Agreement.Secondly,deeming currency undervaluation as a kind of subsidy is not in conformity with the rules and practices of the financial contribution and benefit conferred in the SCM Agreement.Thirdly,regarding enterprises that buy or sell goods internationally as a group of enterprises in the specificity test is not inconformity with the rules and practices of the SCM Agreement.Furthermore,determining currency undervaluation as subsidy by the DOC lacks authorization by domestic laws in the US.The Modified Regulation enables the authority in the US to collect countervailing duties more conveniently and it will be a powerful weapon of protectionism.China should challenge the Modified Regulation both in the domestic court system in the US and in the WTO correcting the protectionism measures in the Modified Regulation.