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补贴与反补贴措施案件与国内税关系密切。判断某一国内税措施是否为《补贴与反补贴措施协议》(以下简称SCM协议)中认定的补贴,首先得确定该措施是否符合SCM协议对补贴的实体规定。此外,SCM协议主要集中在四个地方对国内税问题作出明确规定,最突出的是脚注59。作为发展中国家,在确定其一些国内税措施是否构成补贴时,享有SCM协议中对发展中国家的特殊待遇。
Subsidies and countervailing measures cases and domestic taxes are closely related. To determine whether a domestic tax measure is a subsidy found in the Agreement on Subsidies and Countervailing Measures (SCM Agreement for short), we must first determine whether the measure complies with the substantive provisions of the SCM Agreement on subsidies. In addition, the SCM agreement is mainly focused on four areas of the domestic tax issues to be clearly defined, the most prominent is the footnote 59. As a developing country, it enjoys the special treatment of developing countries under the SCM Agreement when determining whether some of its domestic tax measures constitute a subsidy.