for the case of u.s. countervailing foreign tax credit system and china（美国反补贴外国税收抵免的情况下系统和中国）.docVIP

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for the case of u.s. countervailing foreign tax credit system and china（美国反补贴外国税收抵免的情况下系统和中国）.doc

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for the case of u.s. countervailing foreign tax credit system and china（美国反补贴外国税收抵免的情况下系统和中国）

For the case of U.S. countervailing foreign tax credit system and China Write papers network: Abstract: WTO legal framework in the subsidy system of tax incentives have a great impact on our U.S. anti-subsidy investigations brought to China, there are many related to China’s tax policies. To the WTO legal framework for the elaboration of the subsidy cut point, the U.S. anti-subsidy investigations in China were analyzed and related to our investigation in response to recommendations. Paper Keywords: WTO, subsidies, tax incentives Since November 2006 the U.S. Department of Commerce decided to levy anti-subsidy from China coated paper launched the investigation started, U.S. anti-subsidy investigations opened, of which the majority of cases involving complaints of corporate income tax relief this paper, designed by the subsidies in the SCM Agreement Elements of China and the U.S. countervailing reasons for the decision analysis, combined with the introduction of our new Enterprise Income Tax Law, from the standpoint of the Chinese government response. 1 WTO subsidies for members to conduct and purpose of the regulation 1.1 The impact of subsidies State subsidies are often used in economic policy, one of the ways the State through various means of funding the relevant industries, the target industry to reduce production costs or the cost to achieve the goal to support the industry, or to target industries in the international market share advantages of Adam Smith in his book - ‘The Wealth of Nationsgt;gt; in that state financial support for export manufacturers, suppliers to reduce production costs, in the international market has a price advantage. As the subsidies on the import and export trade distorting effects, GATT1947 in section 6 and section 16 will be included in the regulation of subsidies multilateral international treaties. Then, as the world economic recession, more and more widespread use of subsidies in 1979 ‘Tokyo round’ of neg