论文部分内容阅读
对“后私有化企业”生产的产品征收反补贴税的问题与国有企业的财产处分和所有权的转移密切相关,是补贴与反补贴税研究领域里的新课题,也是深入研究补贴和反补贴税问题的重要切入点。本文专门对“美国对英国钢铁产品征收反补贴税案”(以下简称英国钢铁案)中美国的观点进行了深入的分析,并进一步探讨在明确解释《补贴与反补贴税措施协定》(以下简称《反补贴协议》)的相关问题时,本案中出现的论点所发挥的作用。
The issue of levying countervailing duty on products produced by post-privatization enterprises is closely related to the transfer of property and the ownership of state-owned enterprises. It is also a new topic in the research field of subsidies and countervailing duties, as well as an in-depth study of subsidies and countervailing duties Subsidy taxes an important entry point. This article has carried on the thorough analysis to the view of the United States in the case of the US countervailing duty levied on the British steel products (hereinafter referred to as the British steel case) and further explored how to clearly explain the “Agreement on Subsidies and Countervailing Duties” Hereinafter referred to as “anti-subsidy agreement”) issues related to the arguments in this case play a role.