我国于2004年修订后的《中华人民共和国反补贴条例》,在补贴的定义、损害的确定、调查及措施等各个方面都有了较为详细的规定。但与WTO《补贴与反补贴措施协定》相比和结合我国的现实情况,在补贴定义、损害及因果关系、补贴金额计算等方面仍存在一些缺陷,有待对《中华人民共和国反补贴条例》中重要的实体规则进行规范和完善。 The “Anti-subsidy Regulations of the People’s Republic of China” as revised in 2004 in our country contain more detailed provisions in various aspects such as definition of subsidy, determination of damages, investigation and measures. However, compared with the WTO Agreement on Subsidies and Countervailing Measures and the reality of our country, there are still some shortcomings in the definitions, damages and causal relationships of subsidies, the calculation of subsidy amounts, and so on. Pending the amendment to the Anti-Subsidy Regulations of the People’s Republic of China Important substantive rules to regulate and improve.