职称论文发表-职称论文代写-代写代发职称论文，China's export products encountered countervailing investigation problem research
Abstract: in recent years, China 's foreign trade has made make a spurt of progress of development, at the same time China faces trade frictions have increased rapidly. This paper focuses on the countervailing investigation to study, and put forward the corresponding countermeasures.
Key words: countervailing investigation of non market economy country; countermeasure;
One, from the background
In October 21, 2010, the United States domestic enterprises once again to the United States International Trade Commission and the United States Department of Commerce to apply, for China to the composite floors raised anti-dumping and countervailing investigation. The United States International Trade Commission in the day had been filed, and has issued a notice to china. According to the statistical data provided by the applicant, the 2008 and 2009 China product exports were approximately $148000000 and $120000000. The plaintiff sued material, according to Chinese manufacturing composite floor countervailing prosecution six reasons are an undervalued yuan, production-oriented enterprises tax relief, production-oriented enterprises local tax relief, specific regional foreign investment enterprises tax, value-added tax for imported equipment and tariff reduction and price subsidy.
The United States of America floor enterprise association in the" double reverse" survey application says, Chinese exports to the United States multi-layer parquet floors and strengthen the existence of dumping and subsidies from the government, and the margin of dumping high amounts to 242.2%, serious damage to the United States of America flooring production enterprises and the interests of traders, asked the United States Department of Commerce and the International Trade Commission of China floor immediately companies to launch anti-subsidy and anti-dumping investigations. The association according to the obtained information to a nearly 200 Chinese enterprises list of the charges, but regardless of whether they were included in the plaintiff accused list, as long as in the April 1, 2010 to September 30, 2010 on American exports composite flooring enterprises belong to the anti-dumping investigated enterprises, in 2009 January to 2009 December exports of flooring products and enter the United States Customs enterprises are the countervailing investigation.
According to Chinese customs data, in 2009 the wooden flooring products amounted to $120000000. The United States such as the aspects of procedure losing, or give up the United States China floor enterprise market, or be forced to pay the highest 242.2% punitive tax.
In China 's foreign trade has make a spurt of progress of development at the same time, the trade friction is growing. According to the Ministry of Commerce statistics, 2007, our country in 13 consecutive years as the global encounters anti-dumping investigations than any other country, then suddenly become global bitter experiencecounter-subsidy investigation most countries. With respect to the anti-dumping problem is an immense number of books study, countervailing in recent years was the focus of attention. Therefore, this paper focuses on the countervailing investigation research.
In two, the World Trade Organization rules on subsidies
According to WTO" agreement on subsidies and countervailing measures" ( also called" SCM agreement" ), allowance a member of Party government, any public institution or government through a funding mechanism or the private sector to specific enterprises to provide financial assistance, directly or indirectly increase the output of products from its territory or to reduce its territory by entering a product on the other side of the member, or of interest to produce damage to the government measure. Its manifestations include: funds transferred directly, such as government grants, loans; the potential transfer of funds, such as loan guarantee; government of the receivable funds given immunity, such as tax breaks; the government provides general infrastructure of other goods or services, or government purchases of goods; any form of income or price support.
SCM also highlights from the main body, form and effect of three aspects of the subsidies were clearly defined: subsidy provider must be WTO members within the territory of the government or public institutions; allowance form must be financial assistance or various forms of income and price support; there must be a benefit exists, namely the enterprise because of subsidies and the benefits.
" Agreement on subsidies and countervailing measures" will be divided into three categories: subsidies prohibited subsidies, actionable subsidies and non actionable subsidy. Prohibited subsidy refers to: the legal or factual only to export activities, or as a condition of export activities to provide conditional subsidies; in law or in fact only to use their products to replace imports, or as a condition to the use of their products to replace imports and the conditions of the subsidy. Actionable subsidy measures refers to in a certain range to permit, but if in the process of implementation on the other members of the economic and trade interests caused serious damage, or produce serious discriminative effects, is compromised and the discriminative effects of members for the subsidies to appeal. Non actionable subsidies refers to subsidies has no specificity. Specificity is to point to a particular business or industry or industry enterprises to provide subsidies; if there is a specific, it should accord with the" agreement on subsidies and countervailing measures" provisions conditions.
In three, China encountering countervailing investigations cause
( a ) the countervailing investigation of compliance. The world market competition of the market is faced with the" grim ", China's product quality and cheap and by all consumers favor. This is bound to the other countries, the development of domestic enterprises impact. Some of the major developed countries, a promoting economic globalization, trade liberalization to countries' economic benefits, promote the trade protectionism damages and defects; in practice, they in order to protect their own enterprise, using a variety of tariff and non tariff measures for liberalization of trade barriers. While the countervailing and anti-dumping, safeguard measures are regarded as permitted by the WTO on domestic industry to protect the legitimate trade relief measures. In order to prevent other countries for their implementation of trade retaliation, some countries are more inclined to implement countervailing measures, the compliance of the trade protection measures to limit the developing countries including China export increase.
( two) China's market economy status is recognized by more countries. Compared with the Chinese products in the international market the anti-dumping investigation, until 2004 Chinese export oriented products countervailing investigation case number. According to China's accession to the world trade organization commitment, in "into the world" hind 15 years China will be regarded as the" country of blame market economy", to 2016 China were all members of the world trade organization. As a market economy country. Due to being most developed countries as a non market economic country, in these developed countries appears, as a market economy country, China's export subsidies in difficult to calculate and clearly defined, agreement on subsidies and countervailing measures in fact in the implementation and has no special significance, so the developed countries mostly use only the anti-dumping to China the price of export. As more and more countries to grant China market economy status, Chinese products have increased the countervailing investigation measures. As of July 27, 2005, the United States House of Representatives by the" international trade rights enforcement act" to the United States in 23 years not to " non market economy countries" to apply anti-subsidy law policy, its guiding and demonstration effect is great, marking the Chinese began to foreign anti-subsidy faced challenges, countervailing investigation will become China's foreign trade development of the new threat.
( three) some of the local government subsidy policy and WTO rules conflict. In 2001 the Chinese government in the clearing of export subsidies in respect to do much work, but due to the world trade organization related agreements and regulations study and research is not enough, many local governments for local economic growth, solve the employment considerations on some special funds clearing still missing, not only there are still controversial litigation subsidies, and violation of World Trade Organization rules directly export subsidies. As in the provincial government to establish various types of development zones, local government often adopts more preferential policies; part of the local government in order to attract foreign investment, in order to refund means unauthorized transfer of national finance income part to the enterprise. In addition, China's enterprises subsidies are very strong specificity, for the high-tech enterprises, especially high-tech enterprises and export-oriented enterprises, or designated by the government as advanced technology enterprises and export-oriented enterprises enterprises with foreign capital was far more than the other enterprises preferential policy. Moreover, these subsidies a multitude of names, in various forms, such as the income tax and tax relief, circulation loop back against the costs or expenses, depreciation allowance or science and technology cost of extraction, loans or to purchase land concessions and other grants, loans, and in return the profits and taxes, raise depreciation rate preferential, the purchase of home-made equipment or parts as the imported to reduction of and exemption from import tax incentives, these subsidies are WTO rules listed as prohibited.
( four) and developed country trade surplus caused by pressure. According to statistics, in 2008 China's import and export of $2561630000000, up 17.8%, of which exports 1428550000000 dollar, grow 17.2%, import 1133090000000 dollar, grow 18.5%, a trade surplus of US $295460000000. In 2009 China's total import and export volume 2207220000000 U.S. dollars, of which $1201660000000 total exports, imports amounted to 1005560000000 U.S. dollars, a trade surplus of US $196110000000. Chinese products enjoy great labor and raw materials of comparative advantage in international competition, often in a favorable position. There are a number of huge trade deficit countries, in order to protect the domestic enterprises, improve the trade environment, it may be to our country initiated countervailing investigation. At the same time, some developed countries such as the United States, the European Union and Canada, have initiated countervailing litigation legal basis and practical experience, countervailing measures easily become the means of trade protection.
In four, deal with the countervailing investigation countermeasures
( a ) the government level
1, improve China 's Countervailing system. With the rapid development of Chinese foreign trade, trade friction has a rapid growth, in this kind of situation, although China has been in the countervailing legislation have made some progress, but as a result of theory research and the practice of the short history and other reasons, do not have the perfect legal system, the overall level is not high still existing legislation, regulation incomplete contents, authority is not advanced problem, there are still does not conform to the rules of WTO. Therefore, China should further strengthen the current administrative laws and government regulations, improve its position, which was upgraded to the law, and formulating the related laws and regulations. In addition, the countervailing legislation and practice to carry out with the WTO agreement principle.
2, increase the countervailing laws and regulations related to the research and personnel training. The so-called" know yourself as well as the enemy, the battle", want to successfully deal with the countervailing investigations, the first to be familiar with the rules of WTO countervailing. At present, China's response to the countervailing investigations of actual combat experience is relatively small, familiar with the Countervailing Rules of the integrated talent lack, plus the countervailing investigation complexity, involving information collection difficulty very big. Therefore, to be familiar with the rules of the game as soon as possible, increase the subsidies and countervailing case study, conscientiously study WTO Countervailing Rules and the main developed countries anti-subsidy law, increase education to understand the business, understand the law, understand foreign languages, familiar with the WTO dispute settlement mechanism operational procedures of the comprehensive talents, active foreign countervailing investigation ready to do.
3, to further clean up our export subsidy policy. In 2001 the Chinese government in the clearing of export subsidies in respect to do much work, but due to the WTO anti-subsidy rules learning and research is not enough, and some local governments for local economic growth, solve the employment consideration, through credit, tax, tariff, tariffs and other measures for many products are given a certain subsidies, while the according to the" SCM agreement" provisions, the subsidies are to be restricted or prohibited. Therefore, governments at all levels have or will develop rules and specific policy measures, should be considered with the WTO" agreement on subsidies and countervailing measures" consistency, the abolition of government to the enterprise direct subsidies or potential subsidies.
4, make full use of" SCM agreement" special provisions. WTO on developing provides some preferential policies, make full use of the preferential treatment to the our country have important real significance. Such as" SCM agreement" clearly stipulates, native to developing product total subsidy amount does not exceed the amount of the 2% units of the product; the product of similar products or less 4% of total imports; or all developing all the products together less than 9% of total imports of similar products, the importer shall not initiate allowance. Also, in the SCM agreement specified in the state of environmental protection, research and impoverished area of subsidies belong to green subsidy scope, the government should make full use of.
( two) the level of enterprise
1, actively is the key. China's enterprises in the face of countervailing investigation and litigation, widespread fear of mental. In 2006 June Canada initiated countervailing investigation, only two Zhejiang small enterprises to actively responding and the ultimate victory. In contrast, did not respond to a maximum rate of 242% enterprises have to bear. Therefore, Chinese enterprises should overcome fear psychology in action, a countervailing investigation case. Should see, actively responding to is a process that accumulates experience, with international practices and standardize self process. Encountering countervailing investigation, first of all to organization of lawyers to actively responding to, at the same time to seek help from the government, as the government consultations with other nations, in order to protect their own interests.
2, enterprises should establish a sound financial system. Enterprises should establish a strict financial system, strengthen financial management, to meet international standards, in order to countervailing responding accurately, effectively to provide various types of data, for self defense. Enterprises should pay attention to the accounting knowledge use, check the product or service price and pricing method, basis, procedure, and the arrangement of the procurement, production and sales, with the international market accounting information production and business activities of enterprises timely adjustments.
3, do well in the international market survey. Enterprises to participate in international competition as the microcosmic main body, should also pay attention to international market research, the understanding of other WTO members export industry, pay attention to understand some of the industrial policies of the state and trends, especially for some sensitive, relates to the interests of the state of the product, in order to be able to timely adjust the structure of export products, so as to meet the needs of local demand and avoid the countervailing investigation. At the same time, the export enterprises should strive to avoid price level is too low, so that beyond a reasonable range of competition, the importing country firms producing the same product damage. Do not violate or as less as possible violating local interests of producers, to reduce the countervailing investigation.
Main references:
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[2 ] Wang Yue. Discussion on Chinese export enterprises to deal with the countervailing measures [ J]. Legal system and society, 2009.1 ( on).
[3 ] Yu Li red, Liu haiyun. China's Countervailing trends, development trend and countermeasures [J ]. International business research, 2009.3.
[4] Jiang Wenxue, Deng Lili, ed.. International Economics [ M]. Northeast China finance and Economics Press, 2009.
[5 ] Jeky, Qiu Yi, Yan Yan. Anti subsidy investigations, Chinese foreign trade facing new threats [ N]. Journal of Guangxi University ( PHILOSOPHY AND SOCIAL SCIENCES EDITION ), 2007.10.
代写职称论文，代写代发职称论文，职称论文发表，我国出口产品遭遇反补贴调查问题研究
摘要：近年来，中国的对外贸易取得了突飞猛进的发展，同时中国面临的贸易摩擦也增加迅速。本文主要对反补贴调查加以研究，并提出相应对策。
关键词：反补贴调查；非市场经济国家；对策
一、问题提出的背景
2010年10月21日，美国国内企业再次向美国国际贸易委员会和美国商务部提出申请，要求针对中国的复合地板提出反倾销和反补贴调查。美国国际贸易委员会在当天已经立案，并已经向中方发出通知。据申请人提供的美方统计数据，2008年和2009年我国涉案产品出口总额分别约为1.48亿美元和1.20亿美元。原告起诉材料，针对中国制造复合地板的反补贴起诉的六条理由分别是人民币汇率低估、生产型企业税减免、生产型企业地方税减免、特定区域外商投资企业税减免、进口设备增值税和关税减免以及电价补贴。
美国地板企业协会在“双反”调查的申请书中称，中国出口美国的多层实木复合地板和强化地板存在倾销和政府补贴，且倾销幅度高达242.2%，严重损害了美国地板生产企业和贸易商的利益，要求美国商务部和国际贸易委员会立即对中国地板企业启动反补贴和反倾销调查。该协会根据所获信息准备了一份将近200家中国企业的指控名单，但不管是否被列入原告指控名单，只要在2010年4月1日至2010年9月30日对美国出口了复合地板的企业都属于反倾销被调查企业，凡是在2009年1月至2009年12月出口复合地板产品并进入美国海关的企业都是反补贴调查对象。
据中国海关数据，2009年涉案的木质地板产品金额达1.2亿美元。如经美国方面裁判程序败诉，中国地板企业要么放弃美国市场，要么将被迫缴纳最高242.2%的惩罚性税收。
在中国对外贸易有了突飞猛进发展的同时，贸易摩擦也越来越多。据商务部统计，2007年，我国在连续13年成为全球遭遇反倾销调查最多的国家后，又骤然成为全球遭遇反补贴调查最多的国家。相对于对反倾销问题的可谓汗牛充栋的研究，反补贴在最近几年才被引起重视。因此本文主要对反补贴调查加以研究。
二、世界贸易组织关于补贴的相关规定
根据WTO《补贴与反补贴措施协议》（又称《SCM协定》），补贴指一成员方政府、任何公共机构或政府通过某种筹资机制或私营机构向特定企业提供的财政资助，以直接或间接增加从其领土输出产品或减少向其领土输入某产品，或对其他成员方利益产生损害的政府性措施。其表现形式包括：资金直接转移，如政府赠与、贷款；潜在资金转移，如贷款担保；政府对本应收取的资金给予豁免，如减免税收；政府提供一般基础设施之外的其他服务或商品，或政府购买商品；任何形式的收入支持或价格支持等。
SCM协议还重点从主体、形式和效果三个方面对补贴进行了明确的界定：补贴的提供者必须是WTO成员方领土内的政府或公共机构；补贴的形式必须是财政资助或各种形式的收入和价格支持；必须有利益存在，即企业由于补贴而获得了利益好处。
《补贴与反补贴措施协议》将补贴分为三类：禁止性补贴、可申诉的补贴和不可申诉的补贴。禁止性补贴是指：在法律上或事实上仅向出口活动，或作为多种条件之一而向出口活动提供的有条件的补贴；在法律上或事实上仅向使用本国产品以替代进口，或作为多种条件之一向使用本国产品以替代进口而提供的有条件的补贴。可申诉的补贴措施指在一定范围内允许实施，但如果在实施过程中对其他成员方的经济贸易利益造成了严重损害，或产生了严重的歧视性影响时，则受到损害和歧视影响的成员方可对其补贴措施提出申诉。不可申诉补贴是指补贴不具有专向性。专向性是指向特定的企业或行业或行业的部分企业提供的补贴；如有专向性，就要符合《补贴与反补贴措施协议》的规定条件。
三、我国遭遇反补贴调查的原因
（一）反补贴调查的合规性。世界市场竞争的加剧使各国的市场都面临着“狼多肉少”的状况，我国因产品质优价廉而受到各国消费者的青睐。这样，必然会对其他国家国内企业的发展造成影响。一些主要的发达国家，一方面宣扬经济全球化、贸易自由化给各国经济带来的好处，宣扬贸易保护主义的危害与弊端；而在实践中，他们为了保护本国的企业，利用各种关税与非关税的措施为贸易自由化设置障碍。而反补贴连同反倾销、保障措施一起被视为世贸组织允许的对本国产业实行保护的合法贸易救济措施。为防止其他国家对本国实施贸易报复，一些国家更倾向于实施反补贴措施，这一合规的贸易保护措施来限制包括中国在内的发展中国家出口的扩大。
（二）我国市场经济地位被更多国家所承认。相对于中国产品在国际市场上遭遇的反倾销调查，到2004年为止中国出口产品遭遇的反补贴调查案件的数量并不多。根据中国加入世界贸易组织的承诺，在“入世”后15年内中国将被视为“非市场经济国家”，到2016年中国才被世界贸易组织所有成员方视为市场经济国家。由于被大多数的发达国家认定为非市场经济国家，在这些发达国家看来，作为非市场经济国家，中国在出口中的补贴难以计算和划分清楚，补贴与反补贴协议事实上在执行中并没有特别的意义，所以发达国家大多只运用反倾销来应对中国的低价出口。随着越来越多的国家给予中国市场经济的地位，中国产品会遭遇不断增加的反补贴调查措施。如2005年7月27日，美国国会众议院通过的《国际贸易权利执行法案》一改美国23年来不对“非市场经济国家”适用反补贴法的政策，其导向性和示范效应极大，标志着中国开始面临国外反补贴调查的严峻挑战，反补贴调查将成为中国对外贸易发展的新威胁。
（三）一些地方政府的补贴政策与WTO规定冲突。中国政府于2001年在清理出口补贴方面做了大量的工作，但由于对世界贸易组织相关协议和规定的学习和研究不够，目前不少地方政府出于地方经济增长、解决就业等考虑对一些专项资金的清理仍有遗漏，不仅仍存在争议性较大的可诉性补贴，还有违反世界贸易组织相关规定的直接出口补贴。如在由省级以下各级政府设立的各类开发区中，地方政府往往实行更加优惠的政策；部分地方政府为了招商引资，以退税等方式私自让渡国家财政收入的一部分给企业。此外，我国对企业的补贴都是具有非常强的专向性，对高新企业，尤其是先进技术型企业和出口型企业，或是被政府认定为先进技术企业和出口型企业的外资企业获得了远比其他企业优惠的政策。而且，这些补贴名目繁多、形式多样，如所得税以及流转环节税退抵减免、成本或费用补贴、折旧或科技费用提取、贷款或购置土地优惠等补助，而且在贷款、返还利润和税收、提高折旧率等方面给予优惠，把采购国产设备或者配套的零部件视做进口给予减免进口环节税收的优惠等等，这些补贴都是被WTO规则列为禁止性的。
（四）与发达国家贸易顺差所造成的压力。据统计，2008年中国进出口25，616.3亿美元，增长17.8%，其中出口14，285.5亿美元，增长17.2%，进口11，330.9亿美元，增长18.5%，贸易顺差2，954.6亿美元。2009年中国进出口总额22，072.2亿美元，其中出口总额12，016.6亿美元，进口总额10，055.6亿美元，贸易顺差1，961.1亿美元。中国产品享有巨大的劳动力和原材料比较优势，在国际竞争中往往处于明显的有利地位。一些存在巨额贸易逆差的国家，为了保护本国企业，改善贸易环境，就可能会对我国发起反补贴调查。同时，有些发达国家如美国、欧盟和加拿大，大多拥有发起反补贴诉讼的法律依据和实践经验，反补贴措施很容易成为它们的贸易保护手段。
四、应对反补贴调查的对策
（一）政府层面
1、完善中国的反补贴法律制度。随着中国对外贸易的迅猛发展，贸易摩擦也随之快速增长，在这种形势下，虽然中国已经在反补贴立法方面取得了一些进步，但由于理论研究和实践的历史较短等原因，尚不具备完善的法律制度体系，仍然存在总体立法层次不高、规制内容不全、权威性不高等问题，仍有不符合WTO规则要求的地方。因此，中国要进一步强化目前的行政法规和政府规章，提高其位阶，使其升格为法律，并制定配套的法规规章。此外，在反补贴立法与实践中还要贯彻与WTO协议相一致的原则。
2、加大对反补贴相关法律法规的研究及人才培养。所谓“知己知彼，百战不殆”，要成功应对反补贴调查，首先要熟悉WTO反补贴方面的规则。目前，我国应对反补贴调查的实战经验比较少，熟悉反补贴方面规则的综合型人才比较缺乏，再加上反补贴调查本身的复杂性，涉及的信息搜集难度又很大。因此，要尽快熟悉游戏规则，加大对补贴与反补贴相关案例的研究，认真学习WTO反补贴规则和主要发达国家的反补贴法，加大培养懂业务、懂法律、懂外语、熟悉WTO争端解决机构运作程序的综合型人才，为积极应外反补贴调查做准备。
3、进一步清理我国的出口补贴政策。中国政府于2001年在清理出口补贴方面做了大量的工作，但由于对WTO的反补贴规则学习和研究不够，以及一些地方政府出于地方经济增长、解决就业等考虑，通过信贷、税收、电价、运价等措施对很多产品都给予了一定程度的补贴，而按照《SCM协定》的规定，上述补贴都是被限制或者禁止的。因此，各级政府在已有或者将要制定的规章和具体政策措施中，应考虑与WTO《补贴与反补贴措施协议》的一致性，取消政府对企业的直接补贴或者潜在补贴。
4、充分利用《SCM协定》的特殊规定。WTO对发展中国家提供了一些优惠政策，充分利用这些优惠待遇对我国有着重要的实质意义。如《SCM协定》明确规定，原产于发展中国家的产品总补贴额不超过单位产品金额的2%；或者该产品不足同类产品进口总额的4%；或所有发展中国家的所有该种产品加起来不足同类产品进口总额的9%，则进口国不得发起补贴。又如，在SCM协定中明确规定国家对环保、科研以及贫困地区的补贴属于绿色补贴的范畴，政府应当充分利用。
（二）企业层面
1、积极应对是关键。我国企业在面对反补贴调查和诉讼时，普遍存在惧怕心理。如在2006年6月加拿大提起的反补贴调查中，只有浙江两家规模不大的企业积极应诉并最终取得胜利。相比之下，未应诉企业不得不承受242%的最高税率。因此，中国企业应当克服惧诉心理，在反补贴调查中据理力争。应该看到，积极应诉是一次积累经验的过程、与国际接轨的过程和规范自我的过程。遭遇反补贴调查时，首先要组织律师积极应诉，同时要及时寻求政府的帮助，尽量由政府出面与其他国家磋商，以保护自己的利益。
2、企业应建立健全财务制度。企业应该建立严格的财务制度，加强财务管理，使之符合国际标准，以便在反补贴应诉时准确、有效地提供各类数据，进行自我辩护。企业应注重会计知识的运用，检查目前企业产品或服务的售价和定价的方法、依据、程序，以及据此安排的采购、生产和销售，结合国际市场的会计信息对企业的生产经营活动适时作出调整。
3、做好国际市场调研。企业作为参加国际竞争的微观主体，还应注重国际市场调研，了解其他WTO成员方出口相关产业的情况，注意了解某些国家的产业政策及动向，特别是针对一些敏感的、涉及国家利益的产品，以便能够及时地调整出口产品的结构，做到既满足当地需求又能够避免反补贴调查。同时，出口企业应力求避免价格水平过低，以致超出合理的竞争范围，对进口国生产同类产品的厂商造成损害。不触犯或者尽量少触犯当地生产商利益，以减少反补贴调查。
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