WTO出口补贴法律问题研究
摘要
第二次世界大战以来，政府通过提供补贴的方式支持国内工业一直是各国财政政策的支柱。由于补贴涉及到一国的国内政策目标，包含大量的政治、文化和社会福利等非经济问题，使得国际贸易中的补贴问题变得纷繁复杂。因此，如何正确区分政府合法的补贴与非法的补贴，成为在国际贸易中推行补贴纪律必须首先要解决的一个问题。关贸总协定乌拉圭回合谈判方经过长期谈判，达成了《补贴与反补贴协议》，为国际贸易设定了一套较为明确的补贴纪律。但是，实体法条文总表现为一般的规范命题，其具体内容必须通过具体案件的处理才能显示出来。WTO各项协议由于是各国利益平衡的结果，其实体条文的语义就更为隐晦模糊。事实上，离开具体案例，几乎没有办法就WTO本身的内容展开任何实质性的讨论。通过事实上的遵循先例，WTO争端解决机构正在有意识地对每一类案件予以类型化，形成对该类案件特有的分析方法。通过案件的类型化，可以澄清WTO协议有关条文的具体内容，从而为国际贸易提供可预见性。
出口补贴由于直接对他国施加负担，相对于其它补贴来说对国际贸易的危害更大。本文通过研究WTO争端解决机构已通过的几个出口补贴案件，归纳概括出了争端解决机构审理出口补贴案件的基本分析方法，并就出口补贴中的若干重要法律问题结合争端解决机构的报告进行了初步的讨论。全文分为四章：第一章讨论了出口补贴案件审理过程中经常遇到的四个容易引起争议的先决问题，即可获得证据的说明、专家组审查范围与磋商范围间的关系、法律条文的适用顺序和GATT1994第16条第4款与SCM协定间的关系；第二章对补贴定义中的三个要素——政府或公共机构、财政资助和利益——进行了分析，其中特别对财政资助的含义进行了详细的讨论；第三章主要讨论出口补贴的认定，分为三个问题：法律上出口补贴与事实上出口补贴出口的认定、出口补贴抗辩的禁止和出口补贴的豁免；第四章在回顾国际法和GATT／WTO传统救济方式的基础上，讨论了出口补贴救济方式的新发展。最后，在结语部分简短总结了WTO争端解决机构审理出口补贴案件的基本分析方法。
After the end of World War II, Supporting domestic industries has been the focus of every country's fiscal policy through providing subsidies by government. As it concerns the domestic policy goals of a country and includes many political, cultural and social-welfare problems, subsidy is a very complicated issue in international trade. As a result, it is the prerequisite enforcing subsidy disciplines in international trade that how to tell the differences between lawful subsidies and illegal subsidies. After a long time-consuming period of negotiation, WTO members finally concluded the Agreement on subsidies and countervailing measures,which sets up a series of explicit disciplines for international trade. As we know, whereas, the meaning of legal text is always general and its specific content can only manifest itself in cases. Especially with regards to covered agreements of WTO,which represent the beneficial balance of WTO members, the meaning of the text is more vague. In fact, without the cases ,almost
there's no way to discuss the substantial problems in the WTO .The WTO dispute settlement body is consciously categorizing every type of cases through de facto stare decisis and formulating the specific approach regarding this type of cases, thus providing some predictability for international trade.
Compared with other kinds of subsidies, export subsidies jeopardize the international trade more because they directly exert burden on other countries. This article generalizes the basic approach by which the panel and the appellate body hear export subsidy cases through studying a few adopted cases and discusses some important aspects about export subsidies. This article have four chapters: chapter one deals with four heated prerequisite issues, including a statement of available evidence, the relationship of panel's jurisdiction and consultation scope, the applicable order of articles and the relationship of Article 16.4 of GATT and SCM Agreement; chapter two analyzes the three elements, including government or any public body, financial contribution and benefit in the definition of subsidy, especially discussing the financial contribution in depth, chapter three deals with the issue of differentiating export subsidies which is divided into three aspects: the recognition of export subsidies in law and in f
act, the prohibition of export subsidies defense and the
exemption from export subsidies; chapter four discusses the progress in the remedy sphere of export subsidies based on the retrospection of traditional remedy methods in public international law and GATTAVTO.In conclusion, the author gives a brief description on the basic approach by which the panel and the appellate body hear the cases concerning export subsidies.
出口补贴由于直接对他国施加负担，相对于其它补贴来说对国际贸易的危害更大。本文通过研究WTO争端解决机构已通过的几个出口补贴案件，归纳概括出了争端解决机构审理出口补贴案件的基本分析方法，并就出口补贴中的若干重要法律问题结合争端解决机构的报告进行了初步的讨论。全文分为四章：第一章讨论了出口补贴案件审理过程中经常遇到的四个容易引起争议的先决问题，即可获得证据的说明、专家组审查范围与磋商范围间的关系、法律条文的适用顺序和GATT1994第16条第4款与SCM协定间的关系；第二章对补贴定义中的三个要素——政府或公共机构、财政资助和利益——进行了分析，其中特别对财政资助的含义进行了详细的讨论；第三章主要讨论出口补贴的认定，分为三个问题：法律上出口补贴与事实上出口补贴出口的认定、出口补贴抗辩的禁止和出口补贴的豁免；第四章在回顾国际法和GATT／WTO传统救济方式的基础上，讨论了出口补贴救济方式的新发展。最后，在结语部分简短总结了WTO争端解决机构审理出口补贴案件的基本分析方法。
After the end of World War II, Supporting domestic industries has been the focus of every country's fiscal policy through providing subsidies by government. As it concerns the domestic policy goals of a country and includes many political, cultural and social-welfare problems, subsidy is a very complicated issue in international trade. As a result, it is the prerequisite enforcing subsidy disciplines in international trade that how to tell the differences between lawful subsidies and illegal subsidies. After a long time-consuming period of negotiation, WTO members finally concluded the Agreement on subsidies and countervailing measures,which sets up a series of explicit disciplines for international trade. As we know, whereas, the meaning of legal text is always general and its specific content can only manifest itself in cases. Especially with regards to covered agreements of WTO,which represent the beneficial balance of WTO members, the meaning of the text is more vague. In fact, without the cases ,almost
there's no way to discuss the substantial problems in the WTO .The WTO dispute settlement body is consciously categorizing every type of cases through de facto stare decisis and formulating the specific approach regarding this type of cases, thus providing some predictability for international trade.
Compared with other kinds of subsidies, export subsidies jeopardize the international trade more because they directly exert burden on other countries. This article generalizes the basic approach by which the panel and the appellate body hear export subsidy cases through studying a few adopted cases and discusses some important aspects about export subsidies. This article have four chapters: chapter one deals with four heated prerequisite issues, including a statement of available evidence, the relationship of panel's jurisdiction and consultation scope, the applicable order of articles and the relationship of Article 16.4 of GATT and SCM Agreement; chapter two analyzes the three elements, including government or any public body, financial contribution and benefit in the definition of subsidy, especially discussing the financial contribution in depth, chapter three deals with the issue of differentiating export subsidies which is divided into three aspects: the recognition of export subsidies in law and in f
act, the prohibition of export subsidies defense and the
exemption from export subsidies; chapter four discusses the progress in the remedy sphere of export subsidies based on the retrospection of traditional remedy methods in public international law and GATTAVTO.In conclusion, the author gives a brief description on the basic approach by which the panel and the appellate body hear the cases concerning export subsidies.
引文
[1] 曾令良：《世界贸易组织法》，武汉大学出版社1996版。
[2] (德)沃尔夫刚·格拉夫·魏智通：《国际法》，法律出版社2002年版。
[3] 韩立余：《WTO案例及评析》，中国人民大学出版社，1-5册。
[4] 余敏友、左海聪等：《WTO争端解决机制概论》，上海人民出版社2002年版。
[5] 杰克逊：《世界贸易体制》，复旦大学出版社2001年版。
[6] 周忠海等：《国际法学述评》，法律出版社2001年版。
[7] 余民才主编：《国际法专论》，中信出版社2003年版。
[8] (英)詹宁斯、瓦茨修订：奥本海国际法(第一卷第一分册)，中国大百科全书出版社1995年版。
[9] 左海聪：《国际经济法的理论与实践》，武汉大学出版社2002年版。
[10] 辛向阳：《新政府论》，中国工人出版社1994年版。
[11] 徐争游：《中央政府的职能和组织结构》(上册)，华夏出版社1994年版。
[12] 世界贸易组织秘书处：《贸易走向未来》，法律出版社1999年版。
[13] [美] 伯纳德．霍克曼等：《世界贸易体制的政治经济学》，法律出版社1999年版。
[14] 曹建民、贺小勇：《世界贸易组织》，法律出版社1999年版。
[15] 谷口安平：《程序的正义与诉讼》，中国政法大学出版社2002年版。
[16] 梁慧星：《民法解释学》，中国政法大学出版社1996年版。
[17] John Jackson,Legal Problems Of International Economic Relations,West Publishing co.St.Paul.Minn., 1995.
[18] John Jackson, The Jurisprudence of GATT&the WTO,Cambridge University Press,2000.
[19] Ernst-Ulrich Petersmann, The GATT&WTO Dispute Settlement System,
Kluwer Law International,1997.
[1] Export Subsidies: Bananas, Airplanes and the WTO: Prohibited Export Subsidies, Marc Kleiner,10 U. Miami Int'l & Comp. L. Rev. 129
[2] Subsidies in WTO Law and in EC Law-Broad and Narrow Definitions, Marco, M. Slotboom,Journal of World Trade 36(3), 2002.
[3] Symposium Issue on WTO Dispute Settlement Compliance: Brazil--Aircraft: Qualitative and Temporal Aspects of "Withdrawal" under SCM Article 4.7, Ivan Krmpotic, 33 Law & Pol'y Int'l Bus. 653.
[4] Foreign Sales Corporations - Subsidies, Sanctions, and Trade Wars, Candace Carmiehae,135 Vand. J. Transnat'l L. 151.
[5] Countervailing Duty Law: An Economic Perspective, Alan O. Sykes 89 Colum. L. Rev. 199.
[6] Commentary on the First Five Years of the WTO Antidumping Agreement and Agreement on Subsidies and Countervailing Measures,31 Law & Pol'y Int'l Bus. 897.
[7] Delverde And The Wto's British Steel Decision Foreshadow More Conflict Where The Wto Subsidies Agreement, Privatization, And United States Countervailing Duty Law Intersect, Julie Dunne,17 Am. U. Int'l L. Rev. 79.
[8] 蒋小红：《欧共体反补贴的立法与实践》，http://www.iolaw.org.cn/paper/paper80.asp。
[1] Subsidies and Countervailing Measures Overview, http:/www.wto.org.
[2] Argentina-Footwear, Textiles, Apparel and Other Items-Report of the Panel.
[3] Australia-Subsidies Provided to Producers and Exporters of Automotive Leather-Report of the Panel.
[4] Australia - Subsidies Provided to Producers and Exporters of Automotive Leather-Recourse to Article 21.5 of the DSU by the United States-Report of the Panel.
[5] Brazil-Export Financing Programme for Aircraft-Report of the Panel.
[6] Brazil-Export Financing Programme for Aircraft-Report of the Appellate
Body.
[7] Brazil - Export Financing Programme for Aircraft - Recourse by Canada to Article 21.5 of the DSU - Report of the Panel.
[8] Brazil - Export Financing Programme for Aircraft - Second Recourse by Canada to Article 21.5 of the DSU - Report of the Panel.
[9] Brazil - Export Financing Programme for Aircraft Recourse by Canada to Article 21.5 of the DSU - Report of the Appellate Body.
[10] Decision of the Arbitrators on Brazil - Export Financing Programme for Aircraft.
[11] Canada - Certain Measures Affecting the Automotive Industry- Report of the Appellate Body.
[12] Brazil - Measures Affecting Desiccated Coconut- Report of the Panel.
[13] Canada - Measures Affecting the Export of Civilian Aircraft - Report of the Panel.
[14] Canada - Measures Affecting the Export of Civilian Aircraft - Report of the Appellate Body.
[15] Canada-Measures Affecting the Importation of Milk and the Exportation of Dairy Products - Report of the Panel.
[16] United States - Tax Treatment for Foreign Sales Corporations- Report of the Panel.
[17] United States- Tax Treatment for Foreign Sales Corporations-Report of the Appellate Body.
[18] United States - Countervailing Measures Concerning Certain Products from the European Communities- Report of the Panel.
[19] United States - Countervailing Measures Concerning Certain Products from the European Communities- Report of the Appellate Body.
[20] United States - Measures Treating Exports Restraints as Subsidies - Report of the Panel.
[21] United States -Imposition of Countervailing Duties on Certain Hot-Rolled Lead and Bismuth Carbon Steel Products Originating in the United Kingdom- Report of the Panel.
[22] Canada - Measures Affecting the Importation of Milk and the Exportation of Dairy Products - Report of the Appellate Body.
[23] Canada - Measures Affecting the Importation of Milk and the Exportation of Dairy Products - Report of the Panel.
[24] Japan -Taxes on Alcoholic Beverages - Report of the Appellate Body.
[25] Panel Report on European Economic Community Restrictions on Imports of Dessert Apples ,complained by Chile, Adopted in June 1989, in BISD 36S/P93.
[26] Panel Report on Canada Administration of the Foreign Investment review Act, Adopted on February 1984, in BISD 30S/P140.
[27] Panel Report on US - Taxes on Petroleum and Certain Imported Substances, Adopted on 17 June 1987 ,in BISD 34S/P136.
[28] Draft articles on Responsibility of States for internationally wrongful acts, adopted by the International Law Commission at its flifty-third session (2001).
[2] (德)沃尔夫刚·格拉夫·魏智通：《国际法》，法律出版社2002年版。
[3] 韩立余：《WTO案例及评析》，中国人民大学出版社，1-5册。
[4] 余敏友、左海聪等：《WTO争端解决机制概论》，上海人民出版社2002年版。
[5] 杰克逊：《世界贸易体制》，复旦大学出版社2001年版。
[6] 周忠海等：《国际法学述评》，法律出版社2001年版。
[7] 余民才主编：《国际法专论》，中信出版社2003年版。
[8] (英)詹宁斯、瓦茨修订：奥本海国际法(第一卷第一分册)，中国大百科全书出版社1995年版。
[9] 左海聪：《国际经济法的理论与实践》，武汉大学出版社2002年版。
[10] 辛向阳：《新政府论》，中国工人出版社1994年版。
[11] 徐争游：《中央政府的职能和组织结构》(上册)，华夏出版社1994年版。
[12] 世界贸易组织秘书处：《贸易走向未来》，法律出版社1999年版。
[13] [美] 伯纳德．霍克曼等：《世界贸易体制的政治经济学》，法律出版社1999年版。
[14] 曹建民、贺小勇：《世界贸易组织》，法律出版社1999年版。
[15] 谷口安平：《程序的正义与诉讼》，中国政法大学出版社2002年版。
[16] 梁慧星：《民法解释学》，中国政法大学出版社1996年版。
[17] John Jackson,Legal Problems Of International Economic Relations,West Publishing co.St.Paul.Minn., 1995.
[18] John Jackson, The Jurisprudence of GATT&the WTO,Cambridge University Press,2000.
[19] Ernst-Ulrich Petersmann, The GATT&WTO Dispute Settlement System,
Kluwer Law International,1997.
[1] Export Subsidies: Bananas, Airplanes and the WTO: Prohibited Export Subsidies, Marc Kleiner,10 U. Miami Int'l & Comp. L. Rev. 129
[2] Subsidies in WTO Law and in EC Law-Broad and Narrow Definitions, Marco, M. Slotboom,Journal of World Trade 36(3), 2002.
[3] Symposium Issue on WTO Dispute Settlement Compliance: Brazil--Aircraft: Qualitative and Temporal Aspects of "Withdrawal" under SCM Article 4.7, Ivan Krmpotic, 33 Law & Pol'y Int'l Bus. 653.
[4] Foreign Sales Corporations - Subsidies, Sanctions, and Trade Wars, Candace Carmiehae,135 Vand. J. Transnat'l L. 151.
[5] Countervailing Duty Law: An Economic Perspective, Alan O. Sykes 89 Colum. L. Rev. 199.
[6] Commentary on the First Five Years of the WTO Antidumping Agreement and Agreement on Subsidies and Countervailing Measures,31 Law & Pol'y Int'l Bus. 897.
[7] Delverde And The Wto's British Steel Decision Foreshadow More Conflict Where The Wto Subsidies Agreement, Privatization, And United States Countervailing Duty Law Intersect, Julie Dunne,17 Am. U. Int'l L. Rev. 79.
[8] 蒋小红：《欧共体反补贴的立法与实践》，http://www.iolaw.org.cn/paper/paper80.asp。
[1] Subsidies and Countervailing Measures Overview, http:/www.wto.org.
[2] Argentina-Footwear, Textiles, Apparel and Other Items-Report of the Panel.
[3] Australia-Subsidies Provided to Producers and Exporters of Automotive Leather-Report of the Panel.
[4] Australia - Subsidies Provided to Producers and Exporters of Automotive Leather-Recourse to Article 21.5 of the DSU by the United States-Report of the Panel.
[5] Brazil-Export Financing Programme for Aircraft-Report of the Panel.
[6] Brazil-Export Financing Programme for Aircraft-Report of the Appellate
Body.
[7] Brazil - Export Financing Programme for Aircraft - Recourse by Canada to Article 21.5 of the DSU - Report of the Panel.
[8] Brazil - Export Financing Programme for Aircraft - Second Recourse by Canada to Article 21.5 of the DSU - Report of the Panel.
[9] Brazil - Export Financing Programme for Aircraft Recourse by Canada to Article 21.5 of the DSU - Report of the Appellate Body.
[10] Decision of the Arbitrators on Brazil - Export Financing Programme for Aircraft.
[11] Canada - Certain Measures Affecting the Automotive Industry- Report of the Appellate Body.
[12] Brazil - Measures Affecting Desiccated Coconut- Report of the Panel.
[13] Canada - Measures Affecting the Export of Civilian Aircraft - Report of the Panel.
[14] Canada - Measures Affecting the Export of Civilian Aircraft - Report of the Appellate Body.
[15] Canada-Measures Affecting the Importation of Milk and the Exportation of Dairy Products - Report of the Panel.
[16] United States - Tax Treatment for Foreign Sales Corporations- Report of the Panel.
[17] United States- Tax Treatment for Foreign Sales Corporations-Report of the Appellate Body.
[18] United States - Countervailing Measures Concerning Certain Products from the European Communities- Report of the Panel.
[19] United States - Countervailing Measures Concerning Certain Products from the European Communities- Report of the Appellate Body.
[20] United States - Measures Treating Exports Restraints as Subsidies - Report of the Panel.
[21] United States -Imposition of Countervailing Duties on Certain Hot-Rolled Lead and Bismuth Carbon Steel Products Originating in the United Kingdom- Report of the Panel.
[22] Canada - Measures Affecting the Importation of Milk and the Exportation of Dairy Products - Report of the Appellate Body.
[23] Canada - Measures Affecting the Importation of Milk and the Exportation of Dairy Products - Report of the Panel.
[24] Japan -Taxes on Alcoholic Beverages - Report of the Appellate Body.
[25] Panel Report on European Economic Community Restrictions on Imports of Dessert Apples ,complained by Chile, Adopted in June 1989, in BISD 36S/P93.
[26] Panel Report on Canada Administration of the Foreign Investment review Act, Adopted on February 1984, in BISD 30S/P140.
[27] Panel Report on US - Taxes on Petroleum and Certain Imported Substances, Adopted on 17 June 1987 ,in BISD 34S/P136.
[28] Draft articles on Responsibility of States for internationally wrongful acts, adopted by the International Law Commission at its flifty-third session (2001).