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WTO《补贴与反补贴协定》第一次明确了补贴的定义。在许多补贴案件中,WTO专家组和上诉机构分析补贴的要素涉及补贴主体、财政资助、给予利益和专向性。其具体内容延伸解释为:补贴的主体是政府和公共机构以及接受指示的私营机构,公共机构是履行政府职能的机构。财政资助包括直接资助、减免税收、提供除基础设施外的货物等。给予利益按照市场标准判断。专项性包括给予特定企业、产业和地区等。WTO严格了补贴的纪律,有效维护了多边经济贸易体制的稳定。
For the first time, the WTO Agreement on Subsidies and Countervailing Measures defines the definition of subsidies. In many subsidy cases, the panel of WTO experts and the appellate body analyze the elements of subsidies involving the main body of subsidies, financial subsidies, benefits and specializations. The explanation of its specific content is as follows: The main body of subsidies is the government and public institutions as well as the private institutions that receive instructions. The public institutions are the institutions that perform the functions of the government. Financial aid includes direct subsidies, tax relief, provision of goods other than infrastructure. Give benefits according to market standards. Specialties include given to specific businesses, industries and regions. The WTO has strictly disciplined the subsidies and effectively maintained the stability of the multilateral economic and trade system.