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美国对华企业适用“单独税率”审查制度和实践,无论是从法律本身上还是从法律实施上,都与WTO法制不符,也与中国的“入世”承诺不符。中国应敢于就此寻求双边和多边下的救济。
The application of the “separate tax rate” examination system and practice by the U.S. enterprises to China does not accord with the WTO legal system nor is it inconsistent with China’s “WTO accession” commitment, either from the law itself or from the law. China should dare to seek bilateral and multilateral relief in this regard.