论文部分内容阅读
近年来,我国的税收优惠政策成为补贴争端的主要争议对象。GATT/WTO体制的补贴与反补贴规则适用于税收优惠政策,其中税收优惠政策构成禁止性补贴的法律关键点在于“出口条件性”的认定,税收优惠政策构成可诉补贴的法律关键点在于“专向性”的认定。我国应当对内调整政策,对外积极参与多边谈判。
In recent years, China’s preferential tax policies have become the main controversial object of subsidy disputes. The GATT / WTO system of subsidies and countervailing rules apply to preferential tax policies, of which the preferential tax policy constitutes the prohibition of the legal key point of the subsidy lies in the “export conditions” of the recognition, preferential tax policies constitute litigious subsidy legal points Is the “special” of the identification. Our country should adjust its policies internally and actively engage in multilateral negotiations with the outside world.