CAJ | 학술논문

反补贴争端是当前中关贸易摩擦的主要形式，我国现阶段实行的各种补贴政策也成为各方关注的焦点。我国给予企业的一些优惠政策有禁止性补贴之嫌，各种税收减免和国有企业补贴政策具有可诉性，不可诉补贴的使用不充分且存在不当之处。目前的当务之急是完善我国补贴制度，调整现行补贴政策，完善补贴立法；借鉴发达国家实施补贴的方式与经验；充分利用WTO给予发展中国家的优惠措施。
반보첩쟁단시당전중관무역마찰적주요형식，아국현계단실행적각충보첩정책야성위각방관주적초점。아국급여기업적일사우혜정책유금지성보첩지혐，각충세수감면화국유기업보첩정책구유가소성，불가소보첩적사용불충분차존재불당지처。목전적당무지급시완선아국보첩제도，조정현행보첩정책，완선보첩입법；차감발체국가실시보첩적방식여경험；충분이용WTO급여발전중국가적우혜조시。
Anti-subsidy disputes have become the main form of Sino-US trade friction at present. China＇ s current subsidy policies draw attention from many countries. China＇ s preferential policies for enterprises are virtually prohibited subsidies. Various policies for tax deductions and for subsidies to state-owned enterprises are actionable; the non-actionable subsidies are underutilized and used inappropriately. At present, it is imperative for China to improve our current subsidy system by adjusting the subsidy policies and improving related laws. Besides, China can learn from the developed countries with respect to subsidies, and make full use of the preferential policies WTO offer to developing countries.