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美国商务部对中国铜版纸适用反补贴税法预示着美国对华贸易政策的重大转变。在国会尚未立法明确授权的前提下,商务部在衡量银行贷款利率是否构成补贴时使用“第三国信息”规则构成对《入世议定书》第15条下的救济权利的滥用;对铜版纸最终进行“双重征税”违反了美国在GATT第6条第5款下的义务。中国政府应当积极利用WTO争端解决机制纠正美方的“不当做法”。
The U.S. Department of Commerce’s application of the countervailing duty tax on Chinese coated paper indicates a major shift in U.S. trade policy toward China. Under the premise that the legislature has not explicitly authorized by the legislature, the Ministry of Commerce uses the “third country information” rule in the measurement of whether the bank loan interest rate constitutes a subsidy. The Ministry of Commerce constitutes abuse of the right to remedy under Article 15 of the “Accession Protocol” Conducting a “double taxation” violates the United States’ obligations under Article 6, paragraph 5, of the GATT. The Chinese government should make active use of the WTO dispute settlement mechanism to correct the U.S. “wrongdoings.”