中美WTO税收补贴争端第一次将我国的某些税收补贴政策提到WTO多边争端解决机制。如何应对这一案件是我国政府特别是税务机关应当认真考虑的问题。本文在分析美国投诉事项的基础上,针对不同的情况提出相应的对策和建议。 For the first time, Sino-U.S. WTO tax subsidy disputes refer to some of China’s tax subsidy policies to the WTO multilateral dispute settlement mechanism. How to deal with this case is a question that our government, especially the tax authorities should seriously consider. Based on the analysis of the complaints in the United States, this article puts forward corresponding countermeasures and suggestions according to different situations.