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在美国及墨西哥向世贸组织提起的中国——税费减免退措施案件中,美国与墨西哥指控中国新《企业所得税法》第二十八条、第三十一条对高新技术、创业投资企业规定的税收优惠违反了中国在世贸组织法律文件下应承担的义务。本文认为,我国高新技术企业、创业投资享受的税收优惠政策并非强制性条款,被指控可能构成的事实上的补贴,申诉方没有提供相应的证据证明存在补贴。另外,存在违反WTO规则义务的可能性本身不足以认定为违反了WTO规则义务。
In the case of the China-Mexico tax reduction and exemption measures instituted by the United States and Mexico against the WTO, the United States and Mexico have accused China of Article 28 of the new Enterprise Income Tax Law and Article 31 of the Provisions on High-tech and Venture Capital Enterprises The tax concessions violated China’s obligations under the WTO legal documents. This paper argues that China’s high-tech enterprises, venture capital to enjoy preferential tax policies are not mandatory terms, may be accused of possible de facto subsidies, the complainant did not provide the appropriate evidence to prove the existence of subsidies. In addition, the possibility of violating WTO rules is not enough in itself to be deemed as a violation of WTO rules.