補貼額計算方法及其WTO合規性分析

The Subsidy Calculation Methodology and the Analysis of Its Consistency with the WTO

在反補貼調查和裁決過程中，補貼額計算方法是一個技術複雜又備受爭議的問題。在GATT／WTO歷史上，各國為此問題爭議數十年尚無定論。美國和歐盟採用的方法和公式體現了進口利益，在計算過程中吸納了「貨幣的時間價值」的概念，利用分攤年限、貼現率等各種手段方便調查，擴大計算補貼額。本文為圖研究這些公式的前提條件、演變歷史、計算過程、實施效果、存在的問題與WTO合規性，希望對反補貼調查實務和WTO多哈回合規則談判有所助益。The subsidy calculation methodology, which has been debated for decades in GATT/WTO negotiating history, is a complex and controversial is-sue in countervailing investigations and rulings. By taking into account the interest of trde remedy users, the formulas explored by the United States and the Euro-pean Union incorporated the time value of money, and accordingly expanded the subsidy amount by deliberately chosen interest rates and allocation periods. To contribute the countervailing investigation practice and WTO Doha round negotia-tions, this article will carefully review the formulas' rationale, evolution, calcula-tion methodology, consequence, potential problems and their WTO-consisten-cies.