GATT第3条与国内税费的国民待遇义务的衡量  

GATT Art. 3 & Measurement of National Treatment Obligations on Domestic Taxes

作　　者：韩龙 

机构地区：[1]苏州1大学法学院,江苏苏州215006

出　　处：《河南社会科学》2009年第1期66-71,共6页Henan Social Sciences

基　　金：司法部2007年国家法治和法学理论研究项目(07SFB2046)

摘　　要：GATT第3条第2款第1句和第2句都是有关国内税费的国民待遇的规定,但第2句却明确规定不得违反第1款所规定的原则对进口或国产产品征收国内税费,而第1句没有以第1款为原则。这样,第2款前后两句与第1款的关系问题,就构成衡量货物贸易领域国民待遇义务的前提。根据WTO的有关解释规定和实践,第1款同时构成对第2款前后两句规定的指导原则,只是发挥指导作用的方式不同。为此需要分别对相同产品和直接竞争产品条件下的国民待遇义务运用不同标准进行衡量。The first and the second sentences in the Art. 3(2)are both provisions on national treatment obligations on domestic taxes,but the second sentence explicitly refers to Art. 3(1) as principle that can not be breached to tax imported or domestic products whereas the first sentence does not have such a reference.Thus the relations of the two sentences in Art. 3(1) constitute the pre-condition for the mea-surement of national treatment obligations in trade of goods.According to WTO relevant rules and prac-tices,Art. 3(1) constitutes principles for both the sentences in Art. 3(2),only that the ways Art. 3(1) functions as principles are different in the two cases.Thus different criteria for the measurement of nation-al treatment obligations should be justifiably employed in cases of like products and directly competitive products.

关 键 词：国民待遇 国内税费 相同产品 直接竞争产品 

分 类 号：D9[政治法律—法学]