AN INTRODUCTION TO THE U.S. COUNTERVAILING DUTY LAW: TRADE REMEDY AGAINST SUBSIDIES美国反补贴税法的介绍：补贴的贸易补救ByFrancis J. SailerArthur J. Lafave IIIMay 2003TABLE OF CONTENTS内容目录Page页数I.INTRODUCTION (1)介绍II.WHAT IS A SUBSIDY AND HOW ARE SUBSIDIES MEASURED? 4 什么是补贴和怎样的补贴措施A.Definition of a Subsidy (4)补贴的定义1.Financial Contribution, Income or Price Support (4)财政资助，收入或价格支持2.Specificity (6)专向性B.“Green Light” Subsidies (8)“绿灯“补贴C. Net Countervailable Subsidy (9)纯可诉性补贴D. De Minimis Subsidies (9)微量补贴E. Measurement of the Benefit (10)利益衡量F. Government Benefits on Exports That Are Not Considered ExportSubsidies (11)不认为是出口补贴的政府出口利益G.Upstream Subsidies (14)上游补贴H.Allocation of the Benefit to a Particular Group of Sales (17)特别销售群体的利益分配I.Allocation of the Benefit to a Particular Period of Time (18)特定期间的利益分配J.Program-Wide Change Rule (20)计划范围变化规则K. Government Equity Investment and Long-Term Loans to Non-Equityworthy and Non-Creditworthy Firms (21)政府向不值得投股和不值得信任的公司进行股本投资和长期贷款K.Receipt of Goods or Services at Preferential Prices (23)以优惠价格接受货物或服务III. OUTLINE OF COUNTERVAILING DUTY PROCEDURES (26)反补贴税程序概述A.Investigation Stage (26)调查阶段1. Initiation of Investigation by Commerce and ITC;Standing Determination (26)商务部和国际贸易委员会调查的发起;身份确定2. Preliminary Injury Investigation by the ITC (26)国际贸易委员会初期损害调查3. Preliminary Countervailing Duty (“CVD”) Investigation byCommerce (26)商务部初期反补贴税调查4. Determin ations Based on “Facts Available” (27)基于“可获事实”的决定5. “Critical Circumstances” (27)“紧急状况”6. Termination or Suspension of the Investigation (27)调查终止或中止7. Final CVD Investigation by Commerce (28)商务部最终反补贴税调查8. Final Injury Investigation by the ITC (28)国际贸易委员会最终损害调查9. Issuance of a Countervailing Duty Order (28)反补贴税命令的颁布B. Post-Investigation Phase (29)后调查阶段1. Judicial Review by the Court of International Trade and theCourt of Appeals for the Federal Circuit (29)国际贸易法院和联邦巡回上诉法院的司法审查2. Administrative Reviews of the Countervailing Duty Order byCommerce (29)商务部反补贴税命令的行政复审3. Revocations (29)撤消4. Sunset Reviews of Countervailing Duty Orders (29)反补贴税命令的日落复审IV. DISCUSSION OF COUNTERVAILING DUTY PROCEDURES (30)反补贴税程序的讨论A. Investigation Phase (30)调查阶段1. Initiation of an Investigation; Petitioner’s Standing (30)调查发起；申请人的身份2. ITC Preliminary Injury Det ermination (31)国际贸易委员会初期损害裁定3. Commerce Preliminary Investigation (32)商务部初期调查4. Determinations Made on the Basis of “Facts Available” (33)基于“可获事实”的决定5. Preliminary CVD Determination (34)反补贴税初期裁定6. Cri tical Circumstances (35)紧急状况7. Termination of Investigation (36)调查终止8. Suspension of Investigation (36)调查中止9. Final Investigation Stage at Commerce (38)商务部最终调查阶段a. Verification (38)核查b. Briefs and hearing (39)简报和听证c. Final countervailing duty determination (39)最终补贴税裁定10. ITC Final Injury Investigation and Determination (39)国际贸易委员会最终损害调查和裁定11. Issuance of a Countervailing Duty Orde r (40)反补贴税的命令颁布B. Post-Investigation Phase (41)后调查阶段1. Judicial Review (41)司法审查2. Annual Administrative Review (41)年度行政复审3. Duration of the Order and Sunset Reviews (42)命令和日落复审期间V. REVIEW OF THE U.S. COUNTERVAILING DUTY LAW BY THEWTO (43)WTO对美国反补贴税法的审查LIST OF EXHIBITS (47)参考书目清单III.INTRODUCTION序言The U.S. countervailing duty law is aimed at offsetting the effects of foreign government subsidies on exports to the United States where there is “material injury” or “threat of material injury” to an industry producing the “like product” in the United States by reason of the subsidized imports. Government subsidies are as many and as varied as the human imagination can devise. They can be as simple as an export performance incentive or the provision of below-market export financing. And they can be as complex as government equity investments in an enterprise that is not equityworthy or selling the right to cut trees on government lands (stumpage) at a price less than the market would bear. The general rule of thumb is that a subsidy exists if the government in the exporting country intervenes in the market in some manner so as to increase the revenues or decrease the costs of the manufacturer or exporter as compared to what that exporter’s revenues and costs would be had the government not taken action.美国反补贴税法旨在抵销外国政府对出口到美国的补贴的影响，如果补贴进口对美国生产同类产品的产业有实质损害或者实质损害威胁。

政府补贴像人们能设想的一样多和不同。

他们可以和出口实绩优惠或提供低迷市场出口财政一样简单。

他们可以像政府股投到一家不值得投股企业或出售在政府土地上以低于市场承受价伐木的权利一样复杂。

凭经验估计，与政府未采取任何行动时出口商的收入和成本相比较，如果出口国政府用一定方式干涉市场来增加或减少制造商或出口商收入或成本，补贴存在。

As such, the whole notion of a subsidy is predicated upon the assumption that the manufacturer or exporter operates in a free market environment which allocates resources according to laws of supply and demand. Because subsidies are normally measured against the costs and revenues that a market participant would otherwise experience in a free market,it is difficult or impossible to measure subsidies in a non-market economy. For this reason, the United States takes the position that a countervailing duty cannot be imposed against imports from a non-market economy. And, since China is considered to be a non-market economy by the U.S. Government, there are no countervailing duties on imports from China into the United States.整个补贴的概念是在假定制造商或出口商在根据供需规则分配资源的自由市场环境中运作而解释的。