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补贴是扭曲国际贸易的一种常见的手段,随着国际贸易的规范化,补贴手段也逐渐隐蔽。税收体制是一国的内政,根据GATT与WTO第3条规则,只要税收规定不构成歧视性条款,各国有税收自主权。但是,在实践中以税收手段补贴本国企业及其产品市场竞争力的行为却屡见不鲜。本文从GATT与WTO所得税补贴系列案件入手,关注涉讼案件之间的关联性——欧美争端与中美争端之间的关联性,尝试着深挖这种关联性的成因与背景。
Subsidies are a common means of distorting international trade. With the standardization of international trade, subsidies are gradually concealed. Tax system is the internal affairs of a country. According to Article 3 of the GATT and the WTO, as long as the tax provisions do not constitute discriminatory provisions, all countries have the tax autonomy. However, it is not uncommon to subsidize the competitiveness of domestic enterprises and their products in practice by means of taxation. This article starts with the series of GATT and WTO income tax subsidies, and focuses on the connection between the litigation cases - the correlation between the European and American disputes and the Sino-US disputes. It tries to dig out the causes and background of this connection.