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2007年2月,墨西哥在WTO框架内就中国退还、减轻或免除税收及其它应付款项一案提出磋商,指控中国违反《补贴与反补贴措施协定》、《与贸易有关的投资措施协定》等多项WTO协议。从目前的证据来看,中国政府的部分税收及其它优惠措施的确构成了“禁止性补贴”和“当地含量”投资措施。新企业所得税法的颁布使中国政府的部分税收优惠措施由“可诉补贴”转为“不可诉补贴”。中国政府应结合新企业所得税法实施细则及其它税收优惠办法的制定,加快税收、投资等行政法规规章的清理。
In February 2007, Mexico consulted on the case of China returning, alleviating or exempting taxes and other payables within the WTO framework and charged that China violated the Agreement on Subsidies and Countervailing Measures and the Agreement on Trade-Related Investment Measures Entry Agreement. Judging from the current evidence, part of the Chinese government’s tax revenue and other preferential policies do constitute “prohibitive subsidies” and “local content” investment measures. The promulgation of the new corporate income tax law changed part of the tax incentives of the Chinese government from “petty subsidies” to “non-petitions subsidies.” The Chinese government should speed up the drafting of administrative regulations and rules such as taxation and investment in line with the implementation details of the new Enterprise Income Tax Law and other tax incentives.