| 中美税收补贴争端评析 |
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| 引用本文： | 杨荣珍.中美税收补贴争端评析[J].涉外税务,2007,234(12):48-53. |
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| 作者姓名： | 杨荣珍 |
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| 作者单位： | 对外经济贸易大学WTO研究院,北京,100034 |
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| 摘 要： | 中美WTO税收补贴争端第一次将我国的某些税收补贴政策提到WTO多边争端解决机制。如何应对这一案件是我国政府特别是税务机关应当认真考虑的问题。本文在分析美国投诉事项的基础上,针对不同的情况提出相应的对策和建议。
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| 关 键 词： | 税收 补贴 争端 |
A Commentary on Sino-US Dispute of Tax Subsidy |
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| Rongzhen Yang.A Commentary on Sino-US Dispute of Tax Subsidy[J].International Taxation In China,2007,234(12):48-53. |
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| Authors: | Rongzhen Yang |
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| Institution: | Rongzhen Yang |
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| Abstract: | The Sino-US dispute of tax subsidy in 2007 will for the first time bring China's certain tax subsidies to the WTO multilateral dispute settlement mechanism. How to deal with this case is a burning issue for Chinese government, especially tax authorities. Based on comprehensive analysis of complaints of the United States, this paper proposes some countermeasures against different circumstances. |
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| Keywords: | Tax Subsidy Dispute |
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