中国集成电路增值税优惠案的反思  

Rethinking about the Case of Value-added Tax on Integrated Circuits of China

作　　者：龙英锋[1] 

机构地区：[1]上海立信会计学院,上海201100

出　　处：《涉外税务》2007年第4期64-68,共5页International Taxation In China

基　　金：国家社科基金青年项目"世界贸易组织协定中的国内税问题"(编号:06CFX032)的阶段性成果。;上海市重点学科建设项目"开放经济与贸易"的资助(项目编号:P1601)。

摘　　要：中国加入WTO后被诉第一案是中国集成电路增值税优惠案。美国、加拿大、欧盟等国家或组织指控我国集成电路产品增值税即征即退政策违反了我国在《关税与贸易总协定》(GATT)第1条和第3条、《中国加入议定书》及《服务贸易总协定》(GATS)第17条下的义务。本文针对这些指控进行了全面分析,提出了相应观点和看法。The first case against China after its entering into WTO is the case of value added tax on integrated circuits in China. The domestic policy of VAT on integrated circuits is indi.cted by the USA Canada and EU by claiming that related VAT policy departures from Article 1 and Article 3 of GATT Protocol on the Accession of the People＇s Republic of China and Article 17 of GATS. Based on an overall analysis on these indictments, this article presents its own views and suggestions.

关 键 词：集成电路 增值税 中国加入议定书 

分 类 号：F812.42[经济管理—财政学] F752.5