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題 名 | 平衡稅制度中補貼之研究=Subsidies under Countervailing Duty System |
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作 者 | 周天; | 書刊名 | 中原財經法學 |
卷 期 | 4 1998.12[民87.12] |
頁 次 | 頁113-135 |
分類號 | 568.2 |
關鍵詞 | 平衡稅制度; 補貼; |
語 文 | 中文(Chinese) |
中文摘要 | 平衡稅制度在我國雖然早已立法施行,並且歷經數次修正,但是對於課徵平衡稅之前提要件─補貼,在法令上卻一直欠缺明確的認定標準,以致主管機關在實務上必須參照有關之國際慣例作為認定之依據。 因此,本文就平衡稅制度中,關於補貼之認定問題整理並分析相關之國際規範,以及美國、歐洲聯盟等之有關規定,並且提供建議做為我國現行法令修正之參考。 本文首先分析補貼行為在經濟學上的意義,其各種不同的類型態樣,以及對於國際貿易所可能產生之影響,並整理關稅暨貿易總協定與世界貿易組織所確立的補貼及平衡稅的國際規範,並進而介紹美國及歐洲聯盟各自的補貼及平衡稅制度。 其次,本文並研析我國平衡稅制度中之有關規定,並自我國歷年來平衡稅案件中,整理分析主管機關對於補貼之認定原則,以瞭解我國現行法令之缺失。並且針對上述缺失,提出修正良建議,包括提升貿易調查委員會之獨立地位,平衡稅法之單獨立法,並鼓勵以協商具結解決貿易爭端。 世界各國歷經半世紀的共同努力,補貼與平衡稅制度的國際規範已愈臻完備。然而相形之下,我國相關法令規章或案例經驗都相當欠缺或不足,隨著我國加入世界貿易組織的腳步加快,各項符合國際規範的制度與法令必須全面配合增修,並賦予主管機關適切之組織定位,以發揮該制度實應有之功能。 |
英文摘要 | Although legislation on countervailing duty in Taiwan has come into effect and been revised for several times, there is still lack of a clear standard for the authority in charge to find subsidy, which is one of the deciding factors for levying countervailing duty. Therefore, the authority in charge has to, in practice, restore to international agreements to make a decision in real cases. This Paper conducts an in-depth research on international agreements on subsidies and countervailing measures, and it also analyzes related laws in the United States and European Union in that regard. The aim of this paper is to offer its conclusion as a basis for possible revision of the current law and regulation of Taiwan in the future. This paper first analyzes the economic meaning of subsidy, its diverse forms and its impact on international trade, and it conducts research on international agreement on subsidies and countervailing, measures under GATT and WTO. It also offers analysis of the related laws and regulations in the United States and European Union. This paper then discusses the law of countervailing duty in Taiwan and studies cases decided by the authority in charge, in order to find guidelines for establishing subsidy. In conclusion, it also makes suggestions which attempt to make the current law and regulation more workable. |
本系統中英文摘要資訊取自各篇刊載內容。