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与国有企业的私有化牵扯在一起的反补贴税问题(privatization-related coun-tervailing duty issues),是美国商务部(以下简称商务部)在反补贴税实践中遇到的难题,也是补贴与反补贴税研究领域里的前沿性课题。在最近几年的国际国内判例中,商务部在其应对国有企业私有化的行政作法连续几次被否决之后,放弃原有作法并出台了“新行政作法”。本文的目的在于分析商务部“新行政作法”的具体内容和主要论点,并评析其给《SCM协定》规定的补贴与反补贴纪律带来的新问题。
The privatization-related counterturbation duty issues that privatize state-owned enterprises are problems that the U.S. Department of Commerce (hereinafter referred to as the Ministry of Commerce) encountered in the practice of countervailing duties, as well as subsidies and anti-subsidies Subsidy tax research in the field of cutting-edge issues. In recent years, international and domestic jurisprudence, the Ministry of Commerce has abandoned its original practice and promulgated the “new administrative practices” after it repeatedly rejected the administrative practice of privatizing state-owned enterprises. The purpose of this article is to analyze the specific content and major arguments of the MOFCOM’s “New Administrative Practices,” and to review the new issues it has brought about under the “SCM Agreement” for subsidies and countervailing duties.