国际对华反补贴风险的国内法律规制  

Domestic Legislative Regulation of International Countervailing Risks Against China

作　　者：全承相[1] 李志春[1] QUAN Cheng-xiang;LI Zhi-chun(Hunan University of Finance and Economics,Changsha Hunan 410205)

机构地区：[1]湖南财政经济学院,湖南长沙410205

出　　处：《湖南财政经济学院学报》2018年第6期45-52,共8页Journal of Hunan University of Finance and Economics

基　　金：湖南省教育厅科学研究重点项目"非均衡治理结构下的政府财政问责制度研究"(项目编号:16A034)

摘　　要：我国目前面临的国际反补贴风险日趋增大,从成因分析,源于反补贴国家过分滥用贸易救济权和我国各级政府过度滥用补贴政策,但追究根源又在于我国各级补贴法制的不完善。国际贸易反补贴的国际法渊源《SCM协定》,既是判决我国各级政府补贴是否合法的根据,也是国际反补贴风险存在的国际法源。我国现行补贴制度未充分体现国际法精神,对高新技术和农产品的财政补贴与税收优惠政策不合理,则是国际反补贴风险存在的国内法源。为此,应从调整我国补贴政策立法的基本原则,构建符合国际补贴规则的新技术开发与应用补贴、农业补贴制度等入手,创新我国应对反补贴风险的国内补贴法制。China is currently facing increasing international countervailing risks.The reason is that the countervailing countries abuse trade relief rights excessively and Chinese governments at all levels abuse myriad subsidy policies,but its root cause lies in the imperfection of China's subsidy legal system at various.The source of international law of countervailing measures in international trade is the SCM agreement.It is not only the basis for judging the legality of government subsidies at all levels in China,but also the source of international law for the existence of international countervailing risks.The domestic causes of international countervailing risks are that the current subsidy system in China does not fully embody the spirit of international law,and the financial subsidies and preferential tax policies for high and new technology industries and agricultural products are unreasonable.Therefore,we should innovate the domestic subsidy legislation to cope with countervailing risks by adjusting the basic principles of China's subsidy policy legislation,constructing the new technology development and application subsidies,agricultural subsidy system that comply with international subsidy rules.

关 键 词：补贴 反补贴风险 SCM协定 国内法制 

分 类 号：F832.6[经济管理—金融学]