美國晶片法在WTO合法性之研究──兼論晶片法的影響與啟示

The Legality of the US CHIPS Act and Its Implications under the WTO Framework

2022年美國晶片法提供527億美元補貼，以提高美國半導體產業晶片製造產能，吸引美商回流及外商投資。晶片法設有護欄條款用以限制對中國出口先進晶片、擴產及投資。晶片法採取補貼對抗外國補貼，以確保美國半導體產業及高科技全球領先地位，乃是美國半導體產業政策的一項重要變革。晶片法對中國採取出口及投資限制措施，強制脫勾以遏制中國科技崛起，可能導致全球晶片供應鏈碎裂化，並提高地緣政治緊張關係。臺灣乃半導體全球製造重鎮，台積電先進晶片產量於2022年占全球近90%，美國及中國皆是我國晶片出口重要市場。晶片法誘發各國補貼戰，形成一種本土化生產及去風險的「晶片戰」。晶片法將形塑美國半導體產業及全球供應鏈之未來，對我國也有重大深遠影響。晶片法補貼及出口限制規定在WTO的合法性亦是一項重要問題。本文討論美國晶片法的目標、補貼、護欄條款、索回機制等主要內容、在WTO的合法性，以及晶片法的意涵、影響及對我國啟示，並提出臺灣因應之一些建議。

The CHIPS and Science Act of 2022 provided a $52.7 billion incentives programme to re-establish and sustain U.S. leadership across the semiconductor supply chain. To protect national security and the resilience of supply chains, the CHIPS Act contains a guardrail clause and clawback mechanism to prevent the beneficiaries of CHIPS funds from supporting the semiconductor manufacturing and technology development of China and other foreign entities of concern. This paper examines the legality of the US CHIPS Act under WTO law in relation to its subsidies, export restrictions, the guardrail clause, and the clawback mechanism, among other issues. The CHIPS Act marks an important turning point for US semiconductor policy, and is expected to reshape US-China relations and chip geopolitics in the future. This paper also offers some critical proposals for Taiwan to maintain its leading role in the international chip supply chain.