004年3月18日,美国向WTO提出了对中国入世以来第一宗申诉,指控中国政府向国内半导体厂商提供税收优惠,致使美国半导体出口商“处于非公平竞争地位”。根据WTO的规定,在美国提出申诉后,中美双方将就此进入为期60天的磋商阶段,如果在此期间双方不能达成一致,WTO将启动下一步争端 On March 18, 2004, the United States submitted to the WTO its first complaint of China’s accession to the WTO, accusing the Chinese government of providing tax incentives to domestic semiconductor manufacturers, resulting in U.S. semiconductor exporters “playing a non-fair competitive position.” According to the provisions of the WTO, after the United States filed a complaint, both China and the United States will enter a 60-day consultation phase so that if no agreement can be reached between the two parties during this period, the WTO will launch the next dispute