出口稅應作為保護南非選礦業的法律策略

Export Taxes as a Legal Strategy to Protect South Africa's Mineral Beneficiation Industry

南非與中國簽訂的雙邊協定表明：不論在雙邊或多邊領域，任何涉及雙方利益的問題，南非應承擔就該問題與中國進行協商的義務。其中，出口到中國的礦石是否應當徵收出口稅的問題即屬於需要雙方共同協商的問題。中國和南非的許多產業，其生存依賴于出口稅。因此，兩個國家應該一起研究出口稅的未來，並反對歐盟與美國旨在WTO層面限制或禁止出口稅的遊說。Bilateral agreements between South Africa and China show that repeated and several obligations have been assumed by South Africa to consult with China on all and any ' matters of mutual interest in the bilateral and multilateral spheres' . The introduction of an export tax on the export of ores that supply Chinese industries would be one such matter requiring consultation. Many industries in China and South Africa depend on export taxes for their survival. Thus both nations together should study the future of export taxation and oppose EU and US lobbies aimed at restricting or prohibiting export taxes on WTO level.