一、争端缘起 3月18日,美国政府就中国半导体税制问题正式向世贸组织提出申诉,10个月来中美两国围绕中国半导体税制问题的争端升级,这是美国首次动用世贸组织争端解决机制对中国提出申诉。日本政府随之宣布也将与中国协商半导体税制问题,希望以观察员身份参与中美之间的会谈。 First, the dispute originated March 18, the U.S. government formally submitted a complaint to the WTO on the issue of the Chinese semiconductor tax system. In the past 10 months, the two countries escalated their dispute over the tax system of the Chinese semiconductor industry. This is the first time that the United States has used the WTO dispute settlement mechanism Appeal to China. The Japanese government subsequently announced that it would also negotiate with China on the issue of the semiconductor tax system, hoping to participate as an observer in the talks between China and the United States.