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随着承认中国完全市场经济地位的国家不断增加,反补贴调查也逐渐成为我国出口产业面临的重要问题。因此,在制定企业所得税法实施条例(以下简称实施条例)时,要充分考虑到WTO反补贴规则与税收优惠规定的关系,尽量在立法环节避免反补贴争端。对于符合专向性认定标准,具有“可申诉的补贴”的性质,并很可能在未来引发反补贴调查的税收优惠措施应尽可能取消,对于不可能短期内取消的税收优惠政策,如对发达地区的区域性优惠,应制定明确的过渡期规定。
With the increasing recognition of China’s full market economy status of the country, anti-subsidy investigations have gradually become an important issue facing China’s export industry. Therefore, when formulating the Implementation Regulation of the EIT Law (hereinafter referred to as the Implementation Regulation), we must give full consideration to the relationship between the WTO anti-subsidy rules and preferential tax rules and try to avoid countervailing disputes in the legislative process. For qualifying standards, there is a “subsidy subsidy” nature, and is likely to trigger anti-subsidy investigations in the future tax incentives should be canceled as far as possible, for the tax incentives can not be canceled shortly, such as For the regional preferential treatment in developed areas, a clear transitional period should be established.