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1、WTO补贴与反补贴规则补贴与反补贴规则WTO Rules of Subsidies and Countervailing MeasuresAD-CVDDumping and subsidies together with anti-dumping(AD)measures and countervailing duties(CVD)share a number of similarities.Many countries handle the two under a single law,apply a similar process to deal with them and give a s
2、ingle authority responsibility for investigations.Occasionally,the two WTO committees responsible for these issues meet jointly.一、概述一、概述Dumping is an action by a company.With subsidies,it is the government or a government agency that acts,either by paying out subsidies directly or by requiring compa
3、nies to subsidize certain customers.（一）反补贴与反倾销的不同一）反补贴与反倾销的不同The Differences between AD and CVD(Tobecontinued)But the WTO is an organization of countries and their governments.The WTO does not deal with companies and cannot regulate companies actions such as dumping.Therefore the Anti-Dumping Agreem
4、ent only concerns the actions governments may take against dumping.With subsidies,governments act on both sides:they subsidize and they act against each others subsidies.Therefore the subsidies agreement disciplines both the subsidies and the reactions.GATT1994第6条和第16条确立了WTO关于补贴(Subsidies)和反补贴(Anti-
5、Subsidies)的基本原则。WTO补贴与反补贴措施协定(AgreementonSubsidiesandCountervailingMeasures,SCMAgreement)1则是WTO关于补贴和反补贴的实施细则二、二、SCM 协定的宗旨协定的宗旨This agreement does two things:it disciplines the use of subsidies,and it regulates the actions countries can take to counter the effects of subsidies.It says a country can u
6、se the WTOs DSM to seek the withdrawal of the subsidy or the removal of its adverse effects.Or the country can launch its own investigation and ultimately charge extra duty(known as“countervailing duty”)on subsidized imports that are found to be hurting domestic producers.三、补贴的定义（三、补贴的定义（Art.1)WTO补贴
7、和反补贴措施协定所管辖的“补贴”是指那些专项的或特定的（specific）的补贴，通过这种补贴使补贴接受方获得利益。The definition contains three basic elements:(i)a financial contribution;(ii)by a government or any public body within the territory of a Member;(iii)which confers a benefit.All three of these elements must be satisfied in order for a subsidy
8、 to exist.1、Whatisfinancialcontribution?The SCM Agreement requires a financial contribution and contains a list of the types of measures that represent a financial contribution,e.g.,grants,loans,equity infusions,loan guarantees,fiscal incentives,the provision of goods or services,the purchase of goo
9、ds.2、A “Specific”SubsidyA subsidy available only to an enterprise,industry,group of enterprises,or group of industries in the country(or state,etc)that gives the subsidy.The disciplines set out in the agreement only apply to specific subsidies.They can be domestic or export subsidies.The Types of Sp
10、ecificityThere are four types of“specificity”within the meaning of the SCM Agreement:1.Enterprise-specificity A government targets a particular company or companies for subsidization;2.Industry-specificity A government targets a particular sector or sectors for subsidization.3.Regional specificity A
11、 government targets producers in specified parts of its territory for subsidization.4.Prohibited subsidies A government targets export goods or goods using domestic inputs for subsidization.只有专项性的补贴方受WTO补贴和反补贴措施协定的约束。确定1、明确限于某些企业的补贴应属专向性补贴。2、若适用于有关补贴资格和补贴数量的客观标准或条件，则不存在专向性，只要该资格要求是自动的，且此类标准和条件得到严格遵守
12、。3、专向性补贴还可通过考虑这些因素来认定：仅许某些企业使用补贴计划、某些企业是补贴的主要使用者、给予某些企业不成比例的大量补贴以及给予补贴的政府机构在作出补贴决定时的具体决策方式。专向性(Specificity)补贴应适用的原则1、下列情况下由政府提供的财政资助：(1)涉及资金的直接转移(如赠款、贷款和资本投入)、潜在的资金或债务的直接转移(如贷款担保)的政府行为；(2)放弃或未征收在其他情况下应征收的政府税收(如税收抵免等财政支持)；(3)政府提供的一般基础设施之外的货物或服务，或政府购买货物；(4)政府向一资本机构提供支付，或委托或指示一私营机构履行上述(1)至(3)列明的一种或多种通常
13、应属于政府的职能，且此种行为与政府通常补贴行为并无实质差别。专向性补贴的种类专向性补贴的种类2.AnyformofincomeorpricesupportunderArticleXVIofGATT1994,whichoperatesdirectlyorindirectlytoincreaseexportsofanyproductfromortoreduceimportsofanyproductinto,itsterritory.2、GATT1994第16条下的任何形式的收入或价格支持。这种支持直接或间接地扩大实施成员的出口或减少其进口。三、补贴的分类三、补贴的分类WTOWTO补贴和反补贴措施协
14、定将补贴分补贴和反补贴措施协定将补贴分为禁止性补贴、可诉补贴与不可诉补贴。为禁止性补贴、可诉补贴与不可诉补贴。禁止性补贴是无条件的禁止，故称为禁止性补贴是无条件的禁止，故称为“红灯补贴红灯补贴”；可诉补贴是有条件的禁止，；可诉补贴是有条件的禁止，故称为故称为“黄灯补贴黄灯补贴”；不可诉补贴一般；不可诉补贴一般说来是允许的，故称为说来是允许的，故称为“绿灯补贴绿灯补贴”。补贴是否具有补贴是否具有“专向性专向性”是区别这三种是区别这三种补贴的主要依据。禁止性补贴都为专向补贴的主要依据。禁止性补贴都为专向性补贴。性补贴。（一）禁止性补贴（一）禁止性补贴（Prohibited Subsidies）Tw
15、o categories of subsidies are prohibited by Article 3 of the SCM Agreement.The first category consists of subsidies contingent,in law or in fact,whether wholly or as one of several conditions,on export performance(“export subsidies”).The second category consists of subsidies contingent,whether solel
16、y or as one of several other conditions,upon the use of domestic over imported goods(“local content subsidies”).These two categories of subsidies are prohibited because they are designed to directly affect trade and thus are most likely to have adverse effects on the interests of other Members.Prohi
17、bited Subsidies(2)The prohibited subsidies can also be challenged in the WTO dispute settlement procedure where they are handled under an accelerated timetable.If the dispute settlement procedure confirms that the subsidy is prohibited,it must be withdrawn immediately.Otherwise,the complaining count
18、ry can take counter measures.If domestic producers are hurt by imports of subsidized products,countervailing duty can be imposed.（二）可诉补贴（二）可诉补贴（Actionable subsidies）Most subsidies,such as production subsidies,fall in the“actionable”category.Actionable subsidies are not prohibited.However,they are su
19、bject to challenge,either through multilateral dispute settlement or through countervailing action,in the event that they cause adverse effects to the interests of another Member.Actionable Subsidies(2)There are three types of adverse effects.First,there is injury to a domestic industry caused by su
20、bsidized imports in the territory of the complaining Member.This is the sole basis for countervailing action.Second,there is serious prejudice.Serious prejudice usually arises as a result of adverse effects(e.g.,export displacement)in the market of the subsidizing Member or in a third country market
21、.Thus,unlike injury,it can serve as the basis for a complaint related to harm to a Members export interests.Finally,there is nullification or impairment of benefits accruing under the GATT 1994.Nullification or impairment arises most typically where the improved market access presumed to flow from a
22、 bound tariff reduction is undercut by subsidization.Actionable Subsidies(3)In this category the complaining country has to show that the subsidy has an adverse effect on its interests.Otherwise the subsidy is permitted.The agreement defines three types of damage they can cause.One countrys subsidie
23、s can hurt a domestic industry in an importing country.They can hurt rival exporters from another country when the two compete in third markets.And domestic subsidies in one country can hurt exporters trying to compete in the subsidizing countrys domestic market.If the Dispute Settlement Body rules
24、that the subsidy does have an adverse effect,the subsidy must be withdrawn or its adverse effect must be removed.Again,if domestic producers are hurt by imports of subsidized products,countervailing duty can be imposed.（三）不可诉补贴（三）不可诉补贴1、不属前述专向性补贴；2、下列三种专向补贴：(1)对公司进行研究活动的援助或对高等教育机构或研究机构依据与有关公司所签合同进行研
25、究活动的援助，若援助不超过工业研究成本的75%或竞争前开发成本的50%，且仅限于：人事费用；用于研究活动的仪器、设备、土地和建筑物费用；专门用于研究活动的咨询及相似服务的费用(包括购进研究成果、技术知识、专利等费用)；因研究活动而直接发生的其他一般管理费；其他日常费用(如材料、补给品和其他相同物品的费用)。(2)对落后地区的援助(在该地区内这种援助是非专向的)，但每一落后地区必须是一个明确界定的毗连地理区域，具有可定义的经济或行政特征；依据中性和客观的标准，该地区被视为落后地区；此类标准必须在法律、法规或其他官方文件中明确说明，以便核实；标准应包括衡量经济发展状况的以下至少一个因素：人均收入或
26、人均家庭收入，或人均国内生产总值均不得高于有关地区平均水平的85%；失业率必须至少相当于有关地区平均水平的110%。以上均按三年期测算。(3)为使现有设施适应法律和(或)法规所确立的新的环境要求而提供的援助(这些要求对公司产生更多的压力和财政负担)，只要此种援助，是一次性的不重复使用的措施；不超过所需费用的20%；不包括替代和实施援助性投资的费用；与公司计划性的减少废弃物和污染有直接联系且成比例，不包括任何可实现的制造成本节约；适用新设备和(或)生产工艺的公司均可获得。小结无疑，确认各种补贴是一个较为复杂的技术性问题。为此WTO补贴和反补贴措施委员会设立一个由5名在补贴和贸易关系领域资深人士组
27、成的“常设专家组”（PermanentGroupofExports），以对确认补贴是否存在及补贴的性质提出建议性意见(advisoryopinions)四、对补贴的救济四、对补贴的救济（一）（一）对禁止性补贴的救济对禁止性补贴的救济1、磋商、磋商（consultations）2、诉诸诉诸WTO争端解决机构争端解决机构在常设专家组（PGE）的协助下，若一个成员所采取的补贴措施被认定为禁止性补贴，则WTO专家组将建议采取这种补贴措施的成员无延迟地取消补贴。若争端一方据WTO争端解决机制（DSU）要求仲裁，仲裁员应裁定的是针对补贴所采取的对应措施是否是适当的。对于此种争端，除上述具体规定的时间期间外
28、，WTO争端解决机制下的适用期限应减半。（二）对不可诉补贴的救济（二）对不可诉补贴的救济不不可可诉诉补补贴贴争争端端通通过过争争端端方方之之间间的的磋磋商商和和诉诉诸诸WTO补补贴贴和和反反补补贴贴措措施施委委员员会会(不不诉诉诸诸WTO争争端解决机构端解决机构)解决。解决。若若不不可可诉诉补补贴贴对对某某一一WTO成成员员的的国国内内工工业业造造成成严严重重的的不不利利影影响响(如如损损害害难难以以弥弥补补)，这这一一成成员员可可同同实实施施或或维维持持这这种种补贴的成员进行磋商。补贴的成员进行磋商。如如果果通通过过磋磋商商不不能能达达成成相相互互满满意意的的解解决决方方案案，这这一一事事项
29、项可可提提交交给给WTO补补贴贴和和反反补补贴贴措措施施委委员员会会。若若该该委委员员会会确确认认这这种种不不利利影影响响确确实实存存在在，它它会会建建议议补补贴贴成成员员调调整整补补贴贴计计划划，以消除这种不利影响。以消除这种不利影响。若若该该委委员员会会的的建建议议在在6个个月月内内仍仍未未得得到到遵遵守守，它它将将授授权权投投诉成员采取与这种不利影响的特点及其程度相称的反措施。诉成员采取与这种不利影响的特点及其程度相称的反措施。（三）对可诉补贴的救济（三）对可诉补贴的救济根据WTO补贴和反补贴措施协定第7条，对可诉补贴的救济也同前述对禁止性补贴的救济方法一样包括磋商、诉诸于WTO争端解决
30、机制(包括仲裁)等。其基本规则包括：1、适用救济的前提条件适用救济的前提条件适用救济的前提条件是可诉补贴(1)对另一成员的国内产业造成损害；(2)使其他成员在GATT1994项下直接或间接获得的利益丧失或减损；或(3)严重侵害另一成员的利益。何谓“严重侵害”(seriousprejudice)？根据WTO补贴和反补贴措施协定第6.1条和第6.3条，“严严重重侵侵害害”是否成立由以下情况决定：(1)对一产品从价补贴总额超过5%；(2)用以弥补产业经营亏损的补贴；(3)用以弥补企业经营亏损的补贴，但不对该企业重复使用的一次补贴性措施除外；(4)直接债务免除，即免除企业政府债务和给企业偿债款。须说明
31、的是，仲裁也仅仅是决定投诉方须说明的是，仲裁也仅仅是决定投诉方经授权采取的反措施与可诉补贴所造成经授权采取的反措施与可诉补贴所造成的不利影响的程序和性质是否相称的不利影响的程序和性质是否相称11。1SeeArticle7.10ofSCMAgreement.五、实施反补贴措施的重要规则五、实施反补贴措施的重要规则A Member may not impose a countervailing measure unless it determines that there are subsidized imports,injury to a domestic industry,and a caus
32、al link between the subsidized imports and the injury.（一）如何计算补贴额？（一）如何计算补贴额？WTO要求，反补贴调查机关所使用的计算接受补贴者所获利益的任何方法应透明并作充分地解释。并且任何这种方法应符合下列原则：(a)governmentprovisionofequitycapitalshallnotbeconsideredasconferringabenefit,unlesstheinvestmentdecisioncanberegardedas inconsistent with the usual investmentpract
33、ice(including for the provision of riskcapital)of private investors in the territory ofthatMember;(1)政府提供股本资金不得视为给予利益，除非投资决定被认为与该成员境内私营投资者的通常投资做法(包括提供风险资金)不一致；(b)a loan by a government shall not beconsideredasconferringabenefit,unlessthereis a difference between the amount that thefirmreceivingthelo
34、anpaysonthegovernmentloanandtheamountthefirmwouldpayonacomparable commercial loan which the firmcouldactuallyobtainonthemarket.(2)政府提供贷款不得视为给予利益，除非接受贷款的公司支付政府贷款成本不同于公司支付实际可从市场上获得的可比的商业贷款成本。(c)aloanguaranteebyagovernmentshallnotbeconsideredasconferringabenefit,unlessthereisadifferencebetweentheamount
35、thatthefirm receiving the guarantee pays on a loanguaranteed by the government and the amountthat the firm would pay on a comparablecommercialloanabsentthegovernmentguarantee.In this case the benefit shall be thedifference between these two amounts adjustedforanydifferencesinfees;(3)政府提供贷款担保不得视为给予利益
36、，除非获得担保的公司支付政府担保贷款的成本不同于公司支付无政府担保的可比商业贷款的成本。在这种情况下，接受补贴方所获得的利益为在调整任何费用差别后的两者之差；(d)theprovisionofgoodsorservicesorpurchaseofgoodsbyagovernmentshallnotbeconsideredasconferringabenefitunlesstheprovisionismadefor less than adequate remuneration,or thepurchase is made for more than adequateremuneration.T
37、headequacyofremunerationshallbe determined in relation to prevailing marketconditionsforthegoodorserviceinquestioninthecountry of provision or purchase(including price,quality,availability,marketability,transportationandotherconditionsofpurchaseorsale).(4)政府提供货物或服务或购买货物不得视为予利益，除非提供所得的报酬低于适当水平，或购买支付则
38、高于适当水平。其是否适当应结合与所涉货物或服务在提供国或购买国现行市场条件(包括价格、质量、可获得性、适销性、运输和其他购销条件)来确定。（二）实施临时措施1、实施临时措施须符合以下条件：(1)已按照前述规定发起反补贴调查，已为此发出公告，且已给予利害关系成员和利害关系方充分机会以提交信息和提出意见；(2)已作出关于存在补贴及其对国内产业造成损害的初步肯定裁定；(3)有关反补贴主管机关判断此类措施对防止在调查期间造成损害是必要的。2、临时反补贴措施可通过要求交付金额等于初步计算出的补贴额的现金保证金或以与该补贴额同等金额的保函担保的方式征收临时反补贴税。3、临时措施在自发起调查之日起60天后在
39、非歧视性原则的基础上实施。其实施应限制在尽可能短的时间内，不超过4个月。（三）、以承诺（三）、以承诺（Undertakings）方式结案方式结案(Art.18.1)The Agreement places limitations on the use of undertakings to settle CVD investigations,in order to avoid Voluntary Restraint Agreements or similar measures masquerading as undertakings“承诺”的内涵承诺指以下两种方式：(1)出口国政府同意取消或限制
40、补贴，或采取其他相应的措施；或(2)出口商同意修订价格，从而使调查主管机关确信消除补贴的损害性影响。若承诺被接受，则反补贴调查程序可以中止或终止，而不采取临时措施或征收反补贴税。（四）最终反补贴税在一般情况下，只应在最终裁决生效后开始课征,并且任何最终反补贴税要在自征收之日起的5年内终止,除非反补贴当局经复审认定终止课征反补贴税将导致继续或重新出现。反补贴复审则是在发起复审后的1年内终止（五）落日规则五）落日规则（Sunset Rule)The Agreement requires that a countervailing measure be terminated after five y
41、ears unless it is determined that continuation of the measure is necessary to avoid the continuation or recurrence of subsidization and injury.（六）发展中国家成员享有的特殊和差别待遇（六）发展中国家成员享有的特殊和差别待遇(SpecialandDifferentialTreatmentFavoringDevelopingCountriesunderWTOCountervailingRules)以出口实绩为条件而给予的禁止性补贴不适用于人均GNP低于1000美元的发展中国家成员；其他发展中国家成员则享有8年的过渡期(自WTO协定生效之日起算)。视使用国产货物而非进口货物的情况为条件而给予的补贴自WTO协定生效后的5年内不适用于发展中国家成员，对最不发达国家过渡期则为8年。对于自计划经济向市场经济转型成员国，应在WTO协定生效后的7年内取消所有禁止性补贴。其直接的债务免除类补贴也是不可诉的WTO要求一个发展中国家成员应在2年内逐步取消其对已具备出口竞争力的产品的出口补贴；若该产品的出口连续2个日历年在该产品世界贸易中占到至少3.25%的份额，则该产品已具备出口竞争力。