美国反补贴税法介绍

1、AN INTRODUCTION TO THE U.S. COUNTERVAILING DUTY LAW: TRADE REMEDY AGAINST SUBSIDIES美国反补贴税法的介绍：补贴的贸易补救ByFrancis J. SailerArthur J. Lafave IIIMay 2003TABLE OF CONTENTS内容目录Page页数 TOC o 1-5 h z INTRODUCTION 1.介绍WHAT IS A SUBSIDY AND HOW ARE SUBSIDIES MEASURED? 4什么是补贴和怎样的补贴措施Definition of a Subsidy .4补贴的

2、定义Financial Contribution, Income or Price Support .4财政资助，收入或价格支持Specificity 6专向性“Green Light Subsidies .8“绿灯”补贴Net Countervailable Subsidy .9纯可诉性补贴D. De Minimis Subsidies .9微量补贴 TOC o 1-5 h z Measurement of the Benefit .10利益衡量Government Benefits on Exports That Are Not Considered Export Subsidies 11

3、不认为是出口补贴的政府出口利益Upstream Subsidies .14上游补贴Allocation of the Benefit to a Particular Group of Sales .17特别销售群体的利益分配Allocation of the Benefit to a Particular Period of Time .18特定期间的利益分配Program-Wide Change Rule .20计划范围变化规则Government Equity Investment and Long-Term Loans to NonEquityworthy and Non-Creditw

4、orthy Firms .21政府向不值得投股和不值得信任的公司进行股本投资和长期贷款K. Receipt of Goods or Services at Preferential Prices .23以优惠价格接受货物或服务OUTLINE OF COUNTERVAILING DUTY PROCEDURES 26反补贴税程序概述Investigation Stage 26调查阶段 TOC o 1-5 h z Initiation of Investigation by Commerce and ITC; Standing Determination26商务部和国际贸易委员会调查的发起；身份确定

5、Preliminary Injury Investigation by the ITC .26国际贸易委员会初期损害调查“Preliminary Countervailing Duty (CVD ) Investigation byCommerce 2.6商务部初期反补贴税调查 TOC o 1-5 h z Determinations Based on “ Facts Available ” .27基于“可获事实”的决定“Critical Circumstances ” .27“紧急状况”Termination or Suspension of the Investigation 27调查终止

6、或中止Final CVD Investigation by Commerce 28商务部最终反补贴税调查Final Injury Investigation by the ITC 28国际贸易委员会最终损害调查Issuance of a Countervailing Duty Order .28反补贴税命令的颁布Post-Investigation Phase 29后调查阶段Judicial Review by the Court of International Trade and the Court of Appeals for the Federal Circuit29国际贸易法院和联邦

7、巡回上诉法院的司法审查Administrative Reviews of the Countervailing Duty Order by Commerce 2.9商务部反补贴税命令的行政复审Revocations 29撤消Sunset Reviews of Countervailing Duty Orders 29反补贴税命令的日落复审DISCUSSION OF COUNTERVAILING DUTY PROCEDURES 30反补贴税程序的讨论Investigation Phase 30调查阶段Initiation of an Investigation; Petitioner s Sta

8、nding .3(调查发起；申请人的身份ITC Preliminary Injury Det ermination .31国际贸易委员会初期损害裁定Commerce Preliminary Investigation . .32商务部初期调查Determinations Made on the Basis of“Facts Available ” .33基于“可获事实”的决定Preliminary CVD Determination.34反补贴税初期裁定 TOC o 1-5 h z Critical Circumstances . 35紧急状况Termination of Investigat

9、ion 36调查终止Suspension of Investigation .36调查中止Final Investigation Stage at Commerce 38商务部最终调查阶段a. Verification.38核查b. Briefs and hearing . 39简报和听证c. Final countervailing duty determination.39最终补贴税裁定ITC Final Injury Investigation and Determination. .39国际贸易委员会最终损害调查和裁定Issuance of a Countervailing Duty

10、Order .40反补贴税的命令颁布Post-Investigation Phase .41后调查阶段1. Judicial Review.41司法审查2. Annual Administrative Review .41年度行政复审3. Duration of the Order and Sunset Reviews 42命令和日落复审期间REVIEW OF THE U.S. COUNTERVAILING DUTY LAW BY THE WTO.43WTO对美国反补贴税法的审查 LIST OF EXHIBITS .47参考书目清单III. INTRODUCTION序言The U.S. cou

11、ntervailing duty law is aimed at offsetting the effects of foreign government subsidies on exports to the United States where there is “materiainjury or “threat of material injury to an industry producing the“like product in the Unitereason of the subsidized imports. Government subsidies are as many

12、 and as varied as the human imagination can devise. They can be as simple as an export performance incentive or the provision of below-market export financing. And they can be as complex as government equity investments in an enterprise that is not equityworthy or selling the right to cut trees on g

13、overnment lands (stumpage) at a price less than the market would bear.The general rule of thumb is that a subsidy exists if the government in the exporting country intervenesin the market in some manner so as to increase the revenues or decrease the costs of the manufacturer or exporter as compared

14、to what that exporter revenues and costs would be had the government not taken action.美国反补贴税法旨在抵销外国政府对出口到美国的补贴的影响，如果补贴进口对美国生产同类产品的产业有实质损害或者实质损害威胁。政府补贴像人们能设想的一样多和不同。他们可以和出口实绩优惠或提供低迷市场出口财政一样简单。他们可以像政府股投到一家不值得投股企业或出售在政府土地上以低于市场承受价伐木的权利一样 复杂。凭经验估计，与政府未采取任何行动时出口商的收入和成本相比较，如果出口国 政府用一定方式干涉市场来增加或减少制造商或出口商收入

15、或成本，补贴存在。As such, the whole notion of a subsidy is predicated upon the assumption that the manufacturer or exporter operates in a free market environment which allocates resources according to laws of supply and demand. Because subsidies are normally measured against the costs and revenues that a ma

16、rket participant would otherwise experience in a free market,it is difficult or impossible to measure subsidies in a non-market economy. For this reason, the United States takes the position that a countervailing duty cannot be imposed against imports from a non-market economy. And, since China is c

17、onsidered to be a non-market economy by the U.S. Government, there are no countervailing duties on imports from China into the United States.整个补贴的概念是在假定制造商或出口商在根据供需规则分配资源的自由市场 环境中运作而解释的。因为一般补贴衡量是针对市场参与者在自由市场中经受的成本和 收入，而非市场经济中衡量补贴是困难或不可能的。因为这个原因，美国考虑反补贴税 不能对来自于非市场经济的进口征收。因为中国被美国政府认为是非市场经济，没有从中国进口到美国的

18、反补贴税。The U.S. countervailing duty law is subject to international rules promulgated as part of the General Agreement on Tariffs and Trade (GATT).美国反补贴税法是从属于作为关税和贸易总协定(GATT) 一部分公布的国际规 则。Article VI of the GATT 1994 permits members to impose countervailing duties where the member finds that there is a

19、subsidy on the manufacture, production or exportation of merchandise and there is “materialnjury or “threabf material injury by reason of the subsidized imports. The Agreement on Subsidies and Countervailing Measures ( “SCM Agreement )n egotiated during the Uruguay Round, sets forth certain rules th

20、at must be followed by each member s investigating authoritiesaking the necessary findings and in administering their countervailing duty laws. If another member state believes that a member has not applied the SCM rules in imposing countervailing duties, that other member state may file a complaint

21、 with the Worl d Trade Organization s (WTO) Dispute Settlement Body (DSB). The DSB may then form a dispute settlement panel to hear the dispute. Dispute settlement panel findings can, in turn, be appealed to an Appellate Body.DSB1994 The findings of the dispute settlement panel or Appellate Body may

22、 not be blocked by the member, acting alone. Member states are supposed to conform their countervailing duty measures to the findings and determinations of the dispute settlement panels. If they fail to do so, they must pay compensation for maintaining a measure that is inconsistent with the GATT199

23、4年GATT第6条允许成员征收反补贴税，如果成员发现商品制造、生产或 出口有补贴，以及因进口补贴存在实质损害或实质损害威胁。补贴和反补贴措施协定(SCM协定)，在乌拉圭回合谈判中商议的，建立必须为每一成员调查机构在做出需 要的结果和管理他们的反补贴税法时遵守的一定规则。如果另一成员国相信一成员没有 应用SCM规则征收反补贴税，其它成员国可以向世界贸易组织(WTO)争端解决机构(DSB)提出申诉。可以组成争端解决专家小组听证争议。同样，争端解决专家小组的 结果，可以上诉至上诉机构。争端解决专家小组或上诉机构的结果可以不被成员阻碍， 单独生效。成员国应遵守他们根据争端解决专家小组的结果和裁定采取的

24、反补贴税措 施。如果他们不这样做，他们必须为维持这一与1994GATT不一致的措施付出补偿。The countervailing duty law is a counterpart to the U.S. antidumping duty law. Both laws share the same injury test and many of the same procedures and both are administered by the same agencies of the U.S. Government.As in the case of an antidumping dut

25、y investigation, the determination of whether or not an industry has been materially injured or threatened with material injury by reason of imports is a determination that is made by the U. S. International Trade Commission (Commissk“ ITC )The determination of whether or not a subsidy has been gen

26、by the government ofthe exporting country and, if so, the amount of the subsidy, is a determination made by theInternational Trade Administration, United States Department of Commerce (Commerce But, whereas the antidumping duty lawseeks to offset international price discrimination or below-cost sale

27、s pricing in the UnitedStates, the imposition of a countervailing duty does not depend on the pricing of goods in theUnited States at a lower level than in other markets or on the finding that the subsidy has had any particular effect on the price or volume of shipments to the United States. The cou

28、ntervailing duty law focuses exclusively on whether or not a subsidy has been given, and if so, its value.反补贴税法与美国反倾销税法是姐妹法。两种法律有着相同的损害考查和许多相 同的程序，两者由相同的美国政府机构实施。 但是，反倾销税法寻求抵消在美国的国 际价格歧视或低成本销售价格，反补贴税的征收不取决货物在美国的价格低于其它市场 或在至美国的运输价格或数量上补贴有特别影响的结果。反补贴税法特别关注是否给予补贴，如果有，还有它的价值。There is a connection betwee

29、n the antidumping law and the countervailing duty law, however, in that the receipt of an export subsidy may be the reason why a company can sell at a lower price in the United States than it does in its own home market. This was certainly the case of exports from Brazil in the mid-to-late 1980 s. D

30、uring that period, Brazil was experiencing hyperinflation. Currency restrictions were imposed and the value of the cruzeiro was kept arbitrarily high by the Brazilian Government. In order to spur exports, significant export subsidies had to be given to compensate for the arbitrarily high value of th

31、e cruzeiro. The result was that most exporters from Brazil were selling their merchandise at dumped prices (because domestic prices and costs valued in cruizeiros were artificially high and theexport subsidies encouraged below-cost pricing on exportsa nd were heavily subsidized. The petitioners seek

32、ing import relief in the United States found it very easy to secure high countervailing duties and high antidumping duties in the same case.反倾销法和反补贴法之间有联系。然而，接受出口补贴是为什么公司能在美国以比在自己国内市场更低的价格出售的原因。1980年中期至末期巴西出口是一个例子。 巴 西政府实行货币管制，巴西货币价值持高。为刺激出口，给予相当出口补贴以补偿巴西 货币的高价值。结果是大多数巴西出口商以倾销的价格出售他们的商品（因为巴西货币国内价格和成

33、本相当高，出口补贴鼓励以低成本价格出口），严重补贴。在美国寻求 进口救济的申请人发现在相同案例中获得高反补贴税和高反倾销税非常容易。While Article VI.5 of the GATT 1994 prohibits the imposition of both antidumping duties and countervailing duties“to compensate for the same situation of dumping or exportsubsidization, this did not stop the United States from imposin

34、g antidumping and countervailing duty orders on the products. While adjustments were made to the cash deposit rates for estimated antidumping and countervailing duties to ensure that the total cash deposit did not exceed the higher of the dumping rate or the countervailing duty rate attributable to export subsidies, Brazilian exporters had to adjust to doing business under both antidumping and countervailing duty orders once those orders were issued.1994年GATT第6条第5款禁止同时征收反倾销税和反补贴税来补偿倾销或出 口补贴的相同情况。这不能阻止美国作出对产品征收反倾销和反补贴税的命令。当估算反倾销和反补贴税率做出调整来保证整个现金保证金不得超过倾销率或出口补贴的补 贴税