论文部分内容阅读
入世后,中国的有关间接税措施已受到其他成员方的质疑,有的甚至被直接诉诸WTO的争端解决机构。从建构符合WTO协定的税收体制角度着眼,有必要对该协定中的间接税规则加以深入研究。其中,尤以GATT1994的最惠国待遇和国民待遇条款以及《补贴与反补贴协定》最为突出。这些条款和协议基本上廓清了一国使用优惠税收政策促进贸易发展的边界。在制定相关税收优惠措施时,应灵活适用这些规则。
After China’s accession to the WTO, the relevant indirect tax measures in China have been questioned by other members and some have even been directly appealed to the WTO dispute settlement agencies. From the perspective of constructing a tax system in line with the WTO agreement, it is necessary to conduct an in-depth study on the indirect tax rules in the agreement. Among them, the most-favored-nation treatment and national treatment clause of GATT 1994 and the Agreement on Subsidies and Countervailing Measures are the most prominent ones. These articles and agreements basically outline the boundary of a country’s use of preferential tax policies to promote trade. These rules should be applied flexibly when formulating relevant tax incentives.