美国清洁汽车税收抵免措施的WTO合规性:兼论新能源补贴规则改革的中国因应  

WTO Compliance of US’s Clean Vehicle Tax Credit:Suggestions on China’s Initiatives to the Reform of the Rules on New Energy Subsidies

作　　者：陈卫东[1,2] 黄芷蕙 CHEN Weidong;HUANG Zhihui

机构地区：[1]对外经济贸易大学国家对外开放研究院 [2]对外经济贸易大学法学院 [3]北京三快在线科技有限公司法律合规部

出　　处：《经贸法律评论》2024年第6期30-46,共17页Business and Economic Law Review

基　　金：对外经济贸易大学国家对外开放研究院2023年度课题(项目批准号:2023GK01);对外经济贸易大学杰出青年学者资助项目(项目批准号:21JQ05)。

摘　　要：2024年中国就美国《通胀削减法》下清洁汽车税收抵免等措施诉诸WTO争端解决机制。参照以往案例所形成的法律标准,清洁汽车税收抵免措施涉嫌违反最惠国待遇义务、国民待遇义务,同时,中国可证明争议措施构成被禁止的当地含量补贴。争议措施不满足区域贸易协定例外、公共采购例外和国内生产者补贴例外的条件。美国难以成功援引一般例外条款免责。除非美国证明存在“国际关系中的紧急情况”,并且争议措施与保护其明确阐述的基本安全利益有关,否则美国也无法证成安全例外条款抗辩。在中国的因应策略方面,需要加强贸易合规性审查和公平竞争审查机制,同时加大基础研究支持等研发补贴力度促进科技创新,一视同仁地支持各类所有制、各种规模企业,坚决防止和遏制不规范和无序的产业补贴促成产能过剩。中国还可倡议和推动恢复并完善SCM协定下的环境补贴条款,并将歧视性新能源补贴界定为禁止性补贴。In 2024,China complained against US’s clean vehicle tax credit under the Inflation Reduction Act in the WTO dispute settlement mechanism.In light of the legal standards established in the precedent cases,US’s clean vehicle tax credit could be considered as violating its obligations under the provisions of Most-Favoured-Nation Treatment and National Treatment.Moreover,China could demonstrate that the disputing measures constitute prohibited local content subsidies.The disputing measures seem not meet the requirements under the exceptions respectively to Regional Trade Agreements,public procurement,and the subsidies to domestic producers.It is difficult for US to successfully invoke the general exception to justify its measures.Unless US could successfully prove the existence of“emergency in international relations”and the disputing measures are reasonably related to protecting its clearly articulated essential security interests,it seems to be difficult to escape by the means of the security exception.For the purpose to promote the reform of the rules on new energy subsidy in the WTO,the author suggest that China could enhance its trade compliance review mechanism and the fair competition review mechanism,while expanding research and development subsidies,especially the support to basic research for promoting technological innovation;provide equal support to all kinds of enterprises regardless of ownership and scale;prevent or withdraw orderless industrial subsidies that contribute to overcapacity.China could also propose and promote the restoration and improvement of environmental subsidy provisions under the SCM Agreement,and define the discriminatory subsidies in the new energy industry as prohibited subsidies.

关 键 词：清洁汽车税收抵免措施 非歧视原则 SCM协定 新能源补贴 通胀削减法 

分 类 号：D971.2[政治法律—法学] D996.1