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按照世贸组织补贴与反补贴措施协议,补贴是指“在一成员(以下称‘政府’)领土内由一个政府或任一公共机构作出的财政支持”。它包括“政府的行为涉及一项直接的资金转移(即赠与、贷款和资产投入),潜在的资金或债务(即贷款保证)的直接转移;政府预定的收入的扣除或不征收(即税收方面的财政激励);政府对非一般基础设施提供货物或服务,或者购买货物;政府向基金组织或信托机构支付或指示某个私人机构执行上述所列举的,一般由政府行为承担的作用。”或1994年关贸总协定第16条所指出的任何形式的收入
Under the WTO Agreement on Subsidies and Countervailing Measures, subsidies refer to “financial support from a government or any public body within the territory of a member (hereinafter referred to as the” government “). It includes ”direct government transfers that involve a direct transfer of funds (ie, gifts, loans and capital investments), direct transfers of potential funds or liabilities (ie, loan guarantees); deductions or non-collection of government-determined revenues (ie, taxes Of the government’s financial incentives); the government provides goods or services to non-ordinary infrastructure or purchases goods; the government pays or directs to a fund or trust agency a private sector to perform the above-cited, generally governmental action. "Or 1994, GATT Article 16 of any kind of income