WTO《SCM协定》规则和实践视野下我国自贸区优惠政策和扶持措施的完善  

A Study of the Modifications on Tax Incentives and Fiscal Supports in the Construction of Pilot Free Trade Zones in China from the Perspective of Rules and Practices of the WTO Agreement on Subsidy and Countermeasures

作　　者：刘琳[1] LIU Lin(Law School, Hunan Normal University, Changsha Hunan 410081, China)

机构地区：[1]湖南师范大学法学院,湖南长沙410081

出　　处：《时代法学》2022年第3期94-102,共9页Presentday Law Science

基　　金：湖南省社科成果评审委项目“WTO改革背景下补贴分类约束规则的演变机理、谈判关键议题及中国对策研究”(批准号:XSP21YBZ048)的阶段性研究成果。

摘　　要：建设自由贸易试验区是党中央在新时代推进改革开放的一项重要战略举措,我国各级政府在推进自由贸易试验区的建设过程中出台种种税收优惠政策和财政扶持措施,但这些优惠和扶持要充分考虑开放经济条件下可能面临的国际规制的风险。在分析WTO《补贴与反补贴措施协定》与自由贸易试验区的优惠政策和扶持措施存在密切关联后,结合该协定有关补贴认定和约束的规则及涉华及其他代表性案例,分析我国自由贸易试验区的税收优惠和财政扶持措施等可能构成的风险并提出应对措施。Constructing Pilot Free Trade Zones is an important strategic measure by the CPC in the New Era to accelerate the Economic Reform and Open Up policy.Government at all levels implement taxes incentives and fiscal supports in the process.But it is necessary to consider the legal risks of the incentives and supports from the perspective of international treaties in the open economy.After analyzing the relevance between the WTO Agreement on Subsidies and Countermeasures and the incentives and supports mentioned above,the author analyzes the potential legal risks of the incentives and supports form the rules and practices of the Agreement on Subsidies and Countermeasures.Thereafter,the author put forward possible solutions to the problem.

关 键 词：自贸试验区 《补贴与反补贴措施协定》 税收优惠 财政扶持 

分 类 号：DF971[政治法律—国际法学]