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欧美国家的反倾销和反补贴立法是西方贸易保护主义的重要形式,也是我国出口面临的两种主要威胁。继欧美国家对我国出口商品广泛采取反倾销措施后,反补贴正成为阻碍我国出口的潜在威胁。虽然目前欧美尚无对我国市场经济改革的日益深入,反补贴已是悬于我国出口商品之上的达摩克利斯之剑。《美国的反补贴税法》一文针对美国的反补贴税法,从其法律渊源、内容和美国对非市场经济国家反补贴调查的案例以及美国反补贴税法适用于我国的前景作了较全面的分析和介绍,并对我国应采取的对策措施施提出了自己的看法。
Anti-dumping and countervailing legislation in Europe and the United States is an important form of Western trade protectionism and is also the two major threats to China’s exports. After anti-dumping measures have been taken widely by the European and American countries against China’s export commodities, countervailing subsidies have become a potential threat to China’s exports. Although there is currently no deepening of the market economy reforms in China and Europe, anti-subsidy is already the sword of Damocles hanging on top of China’s exports. The United States’ Countervailing Duty Law, which deals with the US anti-subsidy tax law, provides a more comprehensive analysis of its legal origins and content, as well as the U.S. case for anti-subsidy investigations in non-market economy countries and the U.S. anti-subsidy law applicable to China. Introduce and put forward his own opinions on the countermeasures that China should take.