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2004年3月1日,欧共体经WTO授权开始对美国进口的1600多种产品征收5%的报复性关税,之后每月上浮1%,到2005年3月将达到17%。这就是发生在1997年11月至2002年1月间WTO争端解决机构裁判的两宗税制案的结果。欧共体认为美国先后制定的FSC税制和ETI税制违反WTO反补贴规则而向美国提出协商要求,并诉诸WTO争端解决机构裁判,WTO争端解决机构最终判定美国给予出口活动的税收优惠违反了补贴与反补贴规则,并允许欧共体征收40多亿美元的惩罚性关税,从而创下历来授权报复金额最大的一次纪录。作者在介绍FSC/ETI税制案案情的基础上,对该案的焦点问题——美国是否违反了WTO《补贴与反补贴措施协议》相关规定进行了细致的分析并给出了肯定的回答,同时对FSC/ETI税制案的背景、由该案看到WTO争端解决机制的缺陷、WTO税收规则与税收主权的关系以及对中国的启示进行了深入探讨。
On March 1, 2004, the European Community imposed a retaliatory tariff of 5% on more than 1,600 products imported by the United States upon the authorization of the WTO by the WTO. Then the monthly floating rate of 1% will reach 17% by March 2005. This is the result of the two tax cases that took place in the WTO Dispute Settlement Body between November 1997 and January 2002. The EC considers that the FSC tax system and the ETI tax system that the United States has enacted successively violate WTO anti-subsidy rules and put forward consultation requirements to the United States and resort to the WTO Dispute Settlement Body’s adjudication. The WTO Dispute Settlement Body eventually ruled that the tax concessions granted by the United States to export activities violated the subsidies And anti-subsidy rules and allow the European Community to impose punitive tariffs of more than 4 billion U.S. dollars, thus setting a record that has historically authorized the highest level of retaliation. On the basis of introducing the case of FSC / ETI tax case, the author made a detailed analysis and gave a positive answer to the focus of the case - whether the United States violated the relevant provisions of the “Agreement on Subsidies and Countervailing Measures” From the background of the FSC / ETI tax case, we can see the defects of the WTO dispute settlement mechanism, the relationship between the WTO tax rules and tax sovereignty, and the enlightenment to China.