《TRIMs协议》中的国内税问题研究  

A Research on the Domestic Tax in the TRIMS Agreement

作　　者：龙英锋[1] 

机构地区：[1]上海立信会计学院法律系,上海201620

出　　处：《税务与经济》2006年第4期99-102,共4页Taxation and Economy

基　　金：上海市重点学科建设资助项目"开放经济与贸易"(P1601);上海市教委重点课题"WTO协定中的国内税问题研究"的阶段性成果

摘　　要：《TR IMs协议》所禁止的投资措施的实质要件违反了GATT1994第3条的国民待遇义务。GATT第3条第2款是关于国内税国民待遇的有关规定。只有准确理解GATT国内税国民待遇条款的实际含义,才能正确把握《TR IMs协议》所禁止的投资措施所明确的范围。The crux of the investment measures forbidden in the TRIMS Agreement violates the treatment of the people that lists in the 3 article of GATT 1994. Article 3 Section 2 of the GATT is about the treatment on domestic taxation for her people. Only understanding the real meaning in the GATT, can you practice the investment measures which forbid in the TRIMS Agreement.

关 键 词：《TRIMS协议》 国内税 国民待遇 投资措施 

分 类 号：F810.423[经济管理—财政学]