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财政补贴通过对补贴对象、补贴数量、补贴范围、补贴环节等的设计影响不同经济主体的经济利益,从而对国民收入进行再分配。普遍性的财政补贴和作用于市场失灵领域的财政补贴不会引起资源配置和国际贸易的扭曲,而针对特定企业、部门或行业的补贴容易引发不同企业间发展经济环境的不公平,对资源配置产生扭曲作用、对国际贸易造成不良影响。本文通过厘清财政补贴经济与法律之间存在的关系,目的是对财政补贴规制进行解释,在制订财政补贴的时候有效避免专向性,从而避免反补贴调查。
The financial subsidies redistribute the national income by influencing the economic interests of different economic entities by designing the objects of subsidies, the number of subsidies, the scope of subsidies and subsidy links. The universal financial subsidies and financial subsidies in the field of market failure will not cause distortions in resource allocation and international trade. Subsidies for specific enterprises, sectors or industries may easily lead to unfair economic resource development among different enterprises, Produce distortions and have an adverse effect on international trade. By clarifying the relationship between the financial subsidies and the law, the purpose of this paper is to explain the regulation of the financial subsidies and avoid the specialties when formulating the financial subsidies so as to avoid the countervailing investigations.