世貿組織《補貼協定》規制跨國補貼的限度與挑戰

Limitations and Challenges of Agreement on Subsidies and Countervailing Measures in Regulating Transnational Subsidies

世貿組織《補貼協定》規制跨國補貼的範圍和深度均非常有限。從適用範圍上看，《補貼協定》僅適用於貨物領域的跨國補貼；從規制深度上看，《補貼協定》核心紀律原則上不適用於跨國補貼（出口補貼和進口替代補貼除外），非核心紀律則缺乏對跨國補貼的規制。由於涉及向境外財政資助或利益接受者提供補貼並且往往涉及間接提供，《補貼協定》專向性和利益規則適用于跨國補貼面臨較大的挑戰。為了有效規制跨國補貼與反補貼，有必要基於跨國補貼的特點修改和完善《補貼協定》，包括放寬《補貼協定》第2.1條施加的地域限制、針對跨國補貼調整利益認定與計算規則、構建跨國禁止性補貼與跨國可訴補貼紀律等。

the scope and depth of transnational subsidies regulated by Agreement on Subsidies and Countervailing Measures (SCM Agreement) are very limited. In terms of the applicable scope, SCM Agreement only applies to the transnational subsidies in the field of goods; in terms of the depth of regulation, the core disciplines of SCM Agreement, in principle, do not apply to the transnational subsidies (excluding export subsidies and import substitution subsidies), and the non-core disciplines fail to regulate transnational subsidies. The application of the rules of specificity and benefit of SCM Agreement to transnational subsidies faces greater challenges because the subsidies are often indirectly provided or provided to overseas recipients of financial contribution or benefit. In order to effectively regulate transnational subsidies and countervailing measures, it is necessary to amend and improve SCM Agreement based on the characteristics of transnational subsidies, including relaxing the geographical restrictions imposed by Article 2.1 of SCM Agreement, prudently adding the types of prohibited transnational subsidies and actionable transnational subsidies, and adjusting the rules for identifying and calculating benefits of transnational subsidies.