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在反补贴调查和裁决过程中,补贴额计算方法是一个技术复杂又备受争议的问题。在GATT/WTO历史上,各国为此问题争论数十年尚无定论。美国和欧盟采用的方法和公式体现了进口利益,在计算过程中吸纳了“货币的时间价值”的概念,利用分摊年限、贴现率等各种手段方便调查,扩大计算补贴额。本文力图研究这些公式的前提条件、演变历史、计算过程、实施效果、存在的问题与WTO合规性,希望对反补贴调查实务和WTO多哈回合规则谈判有所助益。
In the process of countervailing investigations and rulings, the calculation of the subsidy amount is a complicated and controversial issue. In the history of the GATT / WTO, there is no conclusion on the issue that nations should debate for decades. The methods and formulas adopted by the United States and the European Union embody the import interests, and absorb the concept of “time value of money” in the calculation process. Various methods such as sharing years and discount rates are used to facilitate the investigation and expand the calculation of subsidies. This paper attempts to study the preconditions, evolution history, calculation process, implementation effect, existing problems and WTO compliance of these formulas, and hopes to help countervale investigation practice and WTO Doha round rule negotiation.