WTO补贴与反补贴协议AGREEMENT ON SUBSIDIES AND COUNTERVAILING MEASURES

Page 229 AGREEMENT ON SUBSIDIES AND COUNTERVAILING MEASURES

Members hereby agree as follows:

PART I: GENERAL PROVISIONS

A rticle 1

Definition of a Subsidy

1.1For the purpose of this Agreement, a subsidy shall be deemed to exist if:

(a)(1)there is a financial contribution by a government or any public body within the territory

of a Member (referred to in this Agreement as "government"), i.e. where:

(i) a government practice involves a direct transfer of funds (e.g. grants, loans,

and equity infusion), potential direct transfers of funds or liabilities (e.g. loan

guarantees);

(ii)government revenue that is otherwise due is foregone or not collected (e.g.

fiscal incentives such as tax credits)1;

(iii) a government provides goods or services other than general infrastructure, or purchases goods;

(iv) a government makes payments to a funding mechanism, or entrusts or directs

a private body to carry out one or more of the type of functions illustrated in

(i) to (iii) above which would normally be vested in the government and the

practice, in no real sense, differs from practices normally followed by

governments;

or

(a)(2)there is any form of income or price support in the sense of Article XVI of GATT 1994;

and

(b) a benefit is thereby conferred.

1.2 A subsidy as defined in paragraph 1 shall be subject to the provisions of Part II or shall be subject to the provisions of Part III or V only if such a subsidy is specific in accordance with the provisions of Article

2.

1In accordance with the provisions of Article XVI of GATT 1994 (Note to Article XVI) and the provisions of Annexes I through III of this Agreement, the exemption of an exported product from duties or taxes borne by the like product when destined for domestic consumption, or the remission of such duties or taxes in amounts not in excess of those which have accrued, shall not be deemed to be a subsidy.

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A rticle 2

Specificity

2.1In order to determine whether a subsidy, as defined in paragraph 1 of Article 1, is specific to an enterprise or industry or group of enterprises or industries (referred to in this Agreement as "certain enterprises") within the jurisdiction of the granting authority, the following principles shall apply:

(a)Where the granting authority, or the legislation pursuant to which the granting authority

operates, explicitly limits access to a subsidy to certain enterprises, such subsidy shall

be specific.

(b)Where the granting authority, or the legislation pursuant to which the granting authority

operates, establishes objective criteria or conditions2 governing the eligibility for, and

the amount of, a subsidy, specificity shall not exist, provided that the eligibility is

automatic and that such criteria and conditions are strictly adhered to. The criteria

or conditions must be clearly spelled out in law, regulation, or other official document,

so as to be capable of verification.

(c)If, notwithstanding any appearance of non-specificity resulting from the application

of the principles laid down in subparagraphs (a) and (b), there are reasons to believe

that the subsidy may in fact be specific, other factors may be considered. Such factors

are: use of a subsidy programme by a limited number of certain enterprises, predominant

use by certain enterprises, the granting of disproportionately large amounts of subsidy

to certain enterprises, and the manner in which discretion has been exercised by the

granting authority in the decision to grant a subsidy.3 In applying this subparagraph,

account shall be taken of the extent of diversification of economic activities within

the jurisdiction of the granting authority, as well as of the length of time during which

the subsidy programme has been in operation.

2.2 A subsidy which is limited to certain enterprises located within a designated geographical region within the jurisdiction of the granting authority shall be specific. It is understood that the setting or change of generally applicable tax rates by all levels of government entitled to do so shall not be deemed to be a specific subsidy for the purposes of this Agreement.

2.3Any subsidy falling under the provisions of Article 3 shall be deemed to be specific.

2.4Any determination of specificity under the provisions of this Article shall be clearly substantiated on the basis of positive evidence.

2Objective criteria or conditions, as used herein, mean criteria or conditions which are neutral, which do not favour certain enterprises over others, and which are economic in nature and horizontal in application, such as number of employees or size of enterprise.

3In this regard, in particular, information on the frequency with which applications for a subsidy are refused or approved and the reasons for such decisions shall be considered.

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PART II: PROHIBITED SUBSIDIES

A rticle 3

Prohibition

3.1Except as provided in the Agreement on Agriculture, the following subsidies, within the meaning of Article 1, shall be prohibited:

(a)subsidies contingent, in law or in fact4, whether solely or as one of several other

conditions, upon export performance, including those illustrated in Annex I5;

(b)subsidies contingent, whether solely or as one of several other conditions, upon the

use of domestic over imported goods.

3.2 A Member shall neither grant nor maintain subsidies referred to in paragraph 1.

A rticle 4

Remedies

4.1Whenever a Member has reason to believe that a prohibited subsidy is being granted or maintained by another Member, such Member may request consultations with such other Member.

4.2 A request for consultations under paragraph 1 shall include a statement of available evidence with regard to the existence and nature of the subsidy in question.

4.3Upon request for consultations under paragraph 1, the Member believed to be granting or maintaining the subsidy in question shall enter into such consultations as quickly as possible. The purpose of the consultations shall be to clarify the facts of the situation and to arrive at a mutually agreed solution.

4.4If no mutually agreed solution has been reached within 30 days6 of the request for consultations, any Member party to such consultations may refer the matter to the Dispute Settlement Body ("DSB") for the immediate establishment of a panel, unless the DSB decides by consensus not to establish a panel.

4.5Upon its establishment, the panel may request the assistance of the Permanent Group of Experts7 (referred to in this Agreement as the "PGE") with regard to whether the measure in question is a prohibited subsidy. If so requested, the PGE shall immediately review the evidence with regard to

4This standard is met when the facts demonstrate that the granting of a subsidy, without having been made legally contingent upon export performance, is in fact tied to actual or anticipated exportation or export earnings. The mere fact that a subsidy is granted to enterprises which export shall not for that reason alone be considered to be an export subsidy within the meaning of this provision.

5Measures referred to in Annex I as not constituting export subsidies shall not be prohibited under this or any other provision of this Agreement.

6Any time-periods mentioned in this Article may be extended by mutual agreement.

7As established in Article 24.

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the existence and nature of the measure in question and shall provide an opportunity for the Member applying or maintaining the measure to demonstrate that the measure in question is not a prohibited subsidy. The PGE shall report its conclusions to the panel within a time-limit determined by the panel. The PGE's conclusions on the issue of whether or not the measure in question is a prohibited subsidy shall be accepted by the panel without modification.

4.6The panel shall submit its final report to the parties to the dispute. The report shall be circulated to all Members within 90 days of the date of the composition and the establishment of the panel's terms of reference.

4.7If the measure in question is found to be a prohibited subsidy, the panel shall recommend that the subsidizing Member withdraw the subsidy without delay. In this regard, the panel shall specify in its recommendation the time-period within which the measure must be withdrawn.

4.8Within 30 days of the issuance of the panel's report to all Members, the report shall be adopted by the DSB unless one of the parties to the dispute formally notifies the DSB of its decision to appeal or the DSB decides by consensus not to adopt the report.

4.9Where a panel report is appealed, the Appellate Body shall issue its decision within 30 days from the date when the party to the dispute formally notifies its intention to appeal. When the Appellate Body considers that it cannot provide its report within 30 days, it shall inform the DSB in writing of the reasons for the delay together with an estimate of the period within which it will submit its report. In no case shall the proceedings exceed 60 days. The appellate report shall be adopted by the DSB and unconditionally accepted by the parties to the dispute unless the DSB decides by consensus not to adopt the appellate report within 20 days following its issuance to the Members.8

4.10In the event the recommendation of the DSB is not followed within the time-period specified by the panel, which shall commence from the date of adoption of the panel’s report or the Appellate Body’s report, the DSB shall grant authorization to the complaining Member to take appropriate9 countermeasures, unless the DSB decides by consensus to reject the request.

4.11In the event a party to the dispute requests arbitration under paragraph 6 of Article 22 of the Dispute Settlement Understanding ("DSU"), the arbitrator shall determine whether the countermeasures are appropriate.10

4.12For purposes of disputes conducted pursuant to this Article, except for time-periods specifically prescribed in this Article, time-periods applicable under the DSU for the conduct of such disputes shall be half the time prescribed therein.

8If a meeting of the DSB is not scheduled during this period, such a meeting shall be held for this purpose.

9This expression is not meant to allow countermeasures that are disproportionate in light of the fact that the subsidies dealt with under these provisions are prohibited.

10This expression is not meant to allow countermeasures that are disproportionate in light of the fact that the subsidies dealt with under these provisions are prohibited.

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PART III: ACTIONABLE SUBSIDIES

A rticle 5

A dverse Effects

No Member should cause, through the use of any subsidy referred to in paragraphs 1 and 2 of Article 1, adverse effects to the interests of other Members, i.e.:

(a)injury to the domestic industry of another Member11;

(b)nullification or impairment of benefits accruing directly or indirectly to other Members

under GATT 1994 in particular the benefits of concessions bound under Article II of

GATT 199412;

(c)serious prejudice to the interests of another Member.13

This Article does not apply to subsidies maintained on agricultural products as provided in Article 13 of the Agreement on Agriculture.

A rticle 6

Serious Prejudice

6.1Serious prejudice in the sense of paragraph (c) of Article 5 shall be deemed to exist in the case of:

(a)the total ad valorem subsidization14 of a product exceeding 5 per cent15;

(b)subsidies to cover operating losses sustained by an industry;

(c)subsidies to cover operating losses sustained by an enterprise, other than one-time

measures which are non-recurrent and cannot be repeated for that enterprise and which

are given merely to provide time for the development of long-term solutions and to

avoid acute social problems;

11The term "injury to the domestic industry" is used here in the same sense as it is used in Part V.

12The term "nullification or impairment" is used in this Agreement in the same sense as it is used in the relevant provisions of GATT 1994, and the existence of such nullification or impairment shall be established in accordance with the practice of application of these provisions.

13The term "serious prejudice to the interests of another Member" is used in this Agreement in the same sense as it is used in paragraph 1 of Article XVI of GATT 1994, and includes threat of serious prejudice.

14The total ad valorem subsidization shall be calculated in accordance with the provisions of Annex IV.

15Since it is anticipated that civil aircraft will be subject to specific multilateral rules, the threshold in this subparagraph does not apply to civil aircraft.

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(d)direct forgiveness of debt, i.e. forgiveness of government-held debt, and grants to cover

debt repayment.16

6.2Notwithstanding the provisions of paragraph 1, serious prejudice shall not be found if the subsidizing Member demonstrates that the subsidy in question has not resulted in any of the effects enumerated in paragraph 3.

6.3Serious prejudice in the sense of paragraph (c) of Article 5 may arise in any case where one or several of the following apply:

(a)the effect of the subsidy is to displace or impede the imports of a like product of another

Member into the market of the subsidizing Member;

(b)the effect of the subsidy is to displace or impede the exports of a like product of another

Member from a third country market;

(c)the effect of the subsidy is a significant price undercutting by the subsidized product

as compared with the price of a like product of another Member in the same market

or significant price suppression, price depression or lost sales in the same market;

(d)the effect of the subsidy is an increase in the world market share of the subsidizing

Member in a particular subsidized primary product or commodity17 as compared to

the average share it had during the previous period of three years and this increase

follows a consistent trend over a period when subsidies have been granted.

6.4For the purpose of paragraph 3(b), the displacement or impeding of exports shall include any case in which, subject to the provisions of paragraph 7, it has been demonstrated that there has been a change in relative shares of the market to the disadvantage of the non-subsidized like product (over an appropriately representative period sufficient to demonstrate clear trends in the development of the market for the product concerned, which, in normal circumstances, shall be at least one year). "Change in relative shares of the market" shall include any of the following situations: (a) there is an increase in the market share of the subsidized product; (b) the market share of the subsidized product remains constant in circumstances in which, in the absence of the subsidy, it would have declined; (c) the market share of the subsidized product declines, but at a slower rate than would have been the case in the absence of the subsidy.

6.5For the purpose of paragraph 3(c), price undercutting shall include any case in which such price undercutting has been demonstrated through a comparison of prices of the subsidized product with prices of a non-subsidized like product supplied to the same market. The comparison shall be made at the same level of trade and at comparable times, due account being taken of any other factor affecting price comparability. However, if such a direct comparison is not possible, the existence of price undercutting may be demonstrated on the basis of export unit values.

6.6Each Member in the market of which serious prejudice is alleged to have arisen shall, subject to the provisions of paragraph 3 of Annex V, make available to the parties to a dispute arising under Article 7, and to the panel established pursuant to paragraph 4 of Article 7, all relevant information

16Members recognize that where royalty-based financing for a civil aircraft programme is not being fully repaid due to the level of actual sales falling below the level of forecast sales, this does not in itself constitute serious prejudice for the purposes of this subparagraph.

17Unless other multilaterally agreed specific rules apply to the trade in the product or commodity in question.

Page 235 that can be obtained as to the changes in market shares of the parties to the dispute as well as concerning prices of the products involved.

6.7Displacement or impediment resulting in serious prejudice shall not arise under paragraph 3 where any of the following circumstances exist18 during the relevant period:

(a)prohibition or restriction on exports of the like product from the complaining Member

or on imports from the complaining Member into the third country market concerned;

(b)decision by an importing government operating a monopoly of trade or state trading

in the product concerned to shift, for non-commercial reasons, imports from the

complaining Member to another country or countries;

(c)natural disasters, strikes, transport disruptions or other force majeure substantially

affecting production, qualities, quantities or prices of the product available for export

from the complaining Member;

(d)existence of arrangements limiting exports from the complaining Member;

(e)voluntary decrease in the availability for export of the product concerned from the

complaining Member (including, inter alia, a situation where firms in the complaining

Member have been autonomously reallocating exports of this product to new markets);

(f)failure to conform to standards and other regulatory requirements in the importing

country.

6.8In the absence of circumstances referred to in paragraph 7, the existence of serious prejudice should be determined on the basis of the information submitted to or obtained by the panel, including information submitted in accordance with the provisions of Annex V.

6.9This Article does not apply to subsidies maintained on agricultural products as provided in Article 13 of the Agreement on Agriculture.

A rticle 7

Remedies

7.1Except as provided in Article 13 of the Agreement on Agriculture, whenever a Member has reason to believe that any subsidy referred to in Article 1, granted or maintained by another Member, results in injury to its domestic industry, nullification or impairment or serious prejudice, such Member may request consultations with such other Member.

7.2 A request for consultations under paragraph 1 shall include a statement of available evidence with regard to (a) the existence and nature of the subsidy in question, and (b) the injury caused to the

18The fact that certain circumstances are referred to in this paragraph does not, in itself, confer upon them any legal status in terms of either GATT 1994 or this Agreement. These circumstances must not be isolated, sporadic or otherwise insignificant.

Page 236

domestic industry, or the nullification or impairment, or serious prejudice19 caused to the interests of the Member requesting consultations.

7.3Upon request for consultations under paragraph 1, the Member believed to be granting or maintaining the subsidy practice in question shall enter into such consultations as quickly as possible. The purpose of the consultations shall be to clarify the facts of the situation and to arrive at a mutually agreed solution.

7.4If consultations do not result in a mutually agreed solution within 60 days20, any Member party to such consultations may refer the matter to the DSB for the establishment of a panel, unless the DSB decides by consensus not to establish a panel. The composition of the panel and its terms of reference shall be established within 15 days from the date when it is established.

7.5The panel shall review the matter and shall submit its final report to the parties to the dispute. The report shall be circulated to all Members within 120 days of the date of the composition and establishment of the panel’s terms of reference.

7.6Within 30 days of the issuance of the panel’s report to all Members, the report shall be adopted by the DSB21 unless one of the parties to the dispute formally notifies the DSB of its decision to appeal or the DSB decides by consensus not to adopt the report.

7.7Where a panel report is appealed, the Appellate Body shall issue its decision within 60 days from the date when the party to the dispute formally notifies its intention to appeal. When the Appellate Body considers that it cannot provide its report within 60 days, it shall inform the DSB in writing of the reasons for the delay together with an estimate of the period within which it will submit its report. In no case shall the proceedings exceed 90 days. The appellate report shall be adopted by the DSB and unconditionally accepted by the parties to the dispute unless the DSB decides by consensus not to adopt the appellate report within 20 days following its issuance to the Members.22

7.8Where a panel report or an Appellate Body report is adopted in which it is determined that any subsidy has resulted in adverse effects to the interests of another Member within the meaning of Article 5, the Member granting or maintaining such subsidy shall take appropriate steps to remove the adverse effects or shall withdraw the subsidy.

7.9In the event the Member has not taken appropriate steps to remove the adverse effects of the subsidy or withdraw the subsidy within six months from the date when the DSB adopts the panel report or the Appellate Body report, and in the absence of agreement on compensation, the DSB shall grant authorization to the complaining Member to take countermeasures, commensurate with the degree and nature of the adverse effects determined to exist, unless the DSB decides by consensus to reject the request.

19In the event that the request relates to a subsidy deemed to result in serious prejudice in terms of paragraph 1 of Article 6, the available evidence of serious prejudice may be limited to the available evidence as to whether the conditions of paragraph 1 of Article 6 have been met or not.

20Any time-periods mentioned in this Article may be extended by mutual agreement.

21If a meeting of the DSB is not scheduled during this period, such a meeting shall be held for this purpose.

22If a meeting of the DSB is not scheduled during this period, such a meeting shall be held for this purpose.

Page 237 7.10In the event that a party to the dispute requests arbitration under paragraph 6 of Article 22 of the DSU, the arbitrator shall determine whether the countermeasures are commensurate with the degree and nature of the adverse effects determined to exist.

PART IV: NON-ACTIONABLE SUBSIDIES

A rticle 8

Identification of Non-A ctionable Subsidies

8.1The following subsidies shall be considered as non-actionable23:

(a)subsidies which are not specific within the meaning of Article 2;

(b)subsidies which are specific within the meaning of Article 2 but which meet all of the

conditions provided for in paragraphs 2(a), 2(b) or 2(c) below.

8.2Notwithstanding the provisions of Parts III and V, the following subsidies shall be non-actionable:

(a)assistance for research activities conducted by firms or by higher education or research

establishments on a contract basis with firms if:24,25,26

the assistance covers27 not more than 75 per cent of the costs of industrial research28

or 50 per cent of the costs of pre-competitive development activity29, 30;

23It is recognized that government assistance for various purposes is widely provided by Members and that the mere fact that such assistance may not qualify for non-actionable treatment under the provisions of this Article does not in itself restrict the ability of Members to provide such assistance.

24Since it is anticipated that civil aircraft will be subject to specific multilateral rules, the provisions of this subparagraph do not apply to that product.

25Not later than 18 months after the date of entry into force of the WTO Agreement, the Committee on Subsidies and Countervailing Measures provided for in Article 24 (referred to in this Agreement as "the Committee") shall review the operation of the provisions of subparagraph 2(a) with a view to making all necessary modifications to improve the operation of these provisions. In its consideration of possible modifications, the Committee shall carefully review the definitions of the categories set forth in this subparagraph in the light of the experience of Members in the operation of research programmes and the work in other relevant international institutions.

26The provisions of this Agreement do not apply to fundamental research activities independently conducted by higher education or research establishments. The term "fundamental research" means an enlargement of general scientific and technical knowledge not linked to industrial or commercial objectives.

27The allowable levels of non-actionable assistance referred to in this subparagraph shall be established by reference to the total eligible costs incurred over the duration of an individual project.

28The term "industrial research" means planned search or critical investigation aimed at discovery of new knowledge, with the objective that such knowledge may be useful in developing new products, processes or services, or in bringing about a significant improvement to existing products, processes or services.

29The term "pre-competitive development activity" means the translation of industrial research findings into a plan, blueprint or design for new, modified or improved products, processes or services whether intended for sale or use, including the creation of a first prototype which would not be capable of commercial use. It may further include the conceptual formulation and design of products, processes or services alternatives and initial demonstration or pilot projects, provided that these same projects

Page 238

and provided that such assistance is limited exclusively to:

(i)costs of personnel (researchers, technicians and other supporting staff employed

exclusively in the research activity);

(ii)costs of instruments, equipment, land and buildings used exclusively and permanently (except when disposed of on a commercial basis) for the research

activity;

(iii)costs of consultancy and equivalent services used exclusively for the research activity, including bought-in research, technical knowledge, patents, etc.;

(iv)additional overhead costs incurred directly as a result of the research activity;

(v)other running costs (such as those of materials, supplies and the like), incurred directly as a result of the research activity.

(b)assistance to disadvantaged regions within the territory of a Member given pursuant

to a general framework of regional development31 and non-specific (within the meaning

of Article 2) within eligible regions provided that:

(i)each disadvantaged region must be a clearly designated contiguous geographical

area with a definable economic and administrative identity;

(ii)the region is considered as disadvantaged on the basis of neutral and objective criteria32, indicating that the region's difficulties arise out of more than temporary

circumstances; such criteria must be clearly spelled out in law, regulation, or

other official document, so as to be capable of verification;

(iii)the criteria shall include a measurement of economic development which shall be based on at least one of the following factors:

-one of either income per capita or household income per capita, or GDP

per capita, which must not be above 85 per cent of the average for the

territory concerned;

cannot be converted or used for industrial application or commercial exploitation. It does not include routine or periodic alterations to existing products, production lines, manufacturing processes, services, and other on-going operations even though those alterations may represent improvements.

30In the case of programmes which span industrial research and pre-competitive development activity, the allowable level of non-actionable assistance shall not exceed the simple average of the allowable levels of non-actionable assistance applicable to the above two categories, calculated on the basis of all eligible costs as set forth in items (i) to (v) of this subparagraph.

31A "general framework of regional development" means that regional subsidy programmes are part of an internally consistent and generally applicable regional development policy and that regional development subsidies are not granted in isolated geographical points having no, or virtually no, influence on the development of a region.

32"Neutral and objective criteria" means criteria which do not favour certain regions beyond what is appropriate for the elimination or reduction of regional disparities within the framework of the regional development policy. In this regard, regional subsidy programmes shall include ceilings on the amount of assistance which can be granted to each subsidized project. Such ceilings must be differentiated according to the different levels of development of assisted regions and must be expressed in terms of investment costs or cost of job creation. Within such ceilings, the distribution of assistance shall be sufficiently broad and even to avoid the predominant use of a subsidy by, or the granting of disproportionately large amounts of subsidy to, certain enterprises as provided for in Article 2.

Page 239 -unemployment rate, which must be at least 110 per cent of the average

for the territory concerned;

as measured over a three-year period; such measurement, however, may be

a composite one and may include other factors.

(c)assistance to promote adaptation of existing facilities33 to new environmental

requirements imposed by law and/or regulations which result in greater constraints and

financial burden on firms, provided that the assistance:

(i)is a one-time non-recurring measure; and

(ii)is limited to 20 per cent of the cost of adaptation; and

(iii)does not cover the cost of replacing and operating the assisted investment, which must be fully borne by firms; and

(iv)is directly linked to and proportionate to a firm's planned reduction of nuisances and pollution, and does not cover any manufacturing cost savings which may

be achieved; and

(v)is available to all firms which can adopt the new equipment and/or production processes.

8.3 A subsidy programme for which the provisions of paragraph 2 are invoked shall be notified in advance of its implementation to the Committee in accordance with the provisions of Part VII. Any such notification shall be sufficiently precise to enable other Members to evaluate the consistency of the programme with the conditions and criteria provided for in the relevant provisions of paragraph 2. Members shall also provide the Committee with yearly updates of such notifications, in particular by supplying information on global expenditure for each programme, and on any modification of the programme. Other Members shall have the right to request information about individual cases of subsidization under a notified programme.34

8.4Upon request of a Member, the Secretariat shall review a notification made pursuant to paragraph 3 and, where necessary, may require additional information from the subsidizing Member concerning the notified programme under review. The Secretariat shall report its findings to the Committee. The Committee shall, upon request, promptly review the findings of the Secretariat (or, if a review by the Secretariat has not been requested, the notification itself), with a view to determining whether the conditions and criteria laid down in paragraph 2 have not been met. The procedure provided for in this paragraph shall be completed at the latest at the first regular meeting of the Committee following the notification of a subsidy programme, provided that at least two months have elapsed between such notification and the regular meeting of the Committee. The review procedure described in this paragraph shall also apply, upon request, to substantial modifications of a programme notified in the yearly updates referred to in paragraph 3.

8.5Upon the request of a Member, the determination by the Committee referred to in paragraph 4, or a failure by the Committee to make such a determination, as well as the violation, in individual cases,

33The term "existing facilities" means facilities which have been in operation for at least two years at the time when new environmental requirements are imposed.

34It is recognized that nothing in this notification provision requires the provision of confidential information, including confidential business information.

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of the conditions set out in a notified programme, shall be submitted to binding arbitration. The arbitration body shall present its conclusions to the Members within 120 days from the date when the matter was referred to the arbitration body. Except as otherwise provided in this paragraph, the DSU shall apply to arbitrations conducted under this paragraph.

A rticle 9

Consultations and A uthorized Remedies

9.1If, in the course of implementation of a programme referred to in paragraph 2 of Article 8, notwithstanding the fact that the programme is consistent with the criteria laid down in that paragraph, a Member has reasons to believe that this programme has resulted in serious adverse effects to the domestic industry of that Member, such as to cause damage which would be difficult to repair, such Member may request consultations with the Member granting or maintaining the subsidy.

9.2Upon request for consultations under paragraph 1, the Member granting or maintaining the subsidy programme in question shall enter into such consultations as quickly as possible. The purpose of the consultations shall be to clarify the facts of the situation and to arrive at a mutually acceptable solution.

9.3If no mutually acceptable solution has been reached in consultations under paragraph 2 within 60 days of the request for such consultations, the requesting Member may refer the matter to the Committee.

9.4Where a matter is referred to the Committee, the Committee shall immediately review the facts involved and the evidence of the effects referred to in paragraph 1. If the Committee determines that such effects exist, it may recommend to the subsidizing Member to modify this programme in such a way as to remove these effects. The Committee shall present its conclusions within 120 days from the date when the matter is referred to it under paragraph 3. In the event the recommendation is not followed within six months, the Committee shall authorize the requesting Member to take appropriate countermeasures commensurate with the nature and degree of the effects determined to exist.

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PART V: COUNTERVAILING MEASURES

A rticle 10

A pplication of A rticle V I of GATT 199435

Members shall take all necessary steps to ensure that the imposition of a countervailing duty36 on any product of the territory of any Member imported into the territory of another Member is in accordance with the provisions of Article VI of GATT 1994 and the terms of this Agreement. Countervailing duties may only be imposed pursuant to investigations initiated37 and conducted in accordance with the provisions of this Agreement and the Agreement on Agriculture.

A rticle 11

Initiation and Subsequent Investigation

11.1Except as provided in paragraph 6, an investigation to determine the existence, degree and effect of any alleged subsidy shall be initiated upon a written application by or on behalf of the domestic industry.

11.2An application under paragraph 1 shall include sufficient evidence of the existence of (a) a subsidy and, if possible, its amount, (b) injury within the meaning of Article VI of GATT 1994 as interpreted by this Agreement, and (c) a causal link between the subsidized imports and the alleged injury. Simple assertion, unsubstantiated by relevant evidence, cannot be considered sufficient to meet the requirements of this paragraph. The application shall contain such information as is reasonably available to the applicant on the following:

(i)the identity of the applicant and a description of the volume and value of the domestic

production of the like product by the applicant. Where a written application is made

on behalf of the domestic industry, the application shall identify the industry on behalf

of which the application is made by a list of all known domestic producers of the like

product (or associations of domestic producers of the like product) and, to the extent

possible, a description of the volume and value of domestic production of the like

product accounted for by such producers;

35The provisions of Part II or III may be invoked in parallel with the provisions of Part V; however, with regard to the effects of a particular subsidy in the domestic market of the importing Member, only one form of relief (either a countervailing duty, if the requirements of Part V are met, or a countermeasure under Articles 4 or 7) shall be available. The provisions of Parts III and V shall not be invoked regarding measures considered non-actionable in accordance with the provisions of Part IV. However, measures referred to in paragraph 1(a) of Article 8 may be investigated in order to determine whether or not they are specific within the meaning of Article 2. In addition, in the case of a subsidy referred to in paragraph 2 of Article 8 conferred pursuant to a programme which has not been notified in accordance with paragraph 3 of Article 8, the provisions of Part III or V may be invoked, but such subsidy shall be treated as non-actionable if it is found to conform to the standards set forth in paragraph 2 of Article 8.

36The term "countervailing duty" shall be understood to mean a special duty levied for the purpose of offsetting any subsidy bestowed directly or indirectly upon the manufacture, production or export of any merchandise, as provided for in paragraph 3 of Article VI of GATT 1994.

37The term "initiated" as used hereinafter means procedural action by which a Member formally commences an investigation as provided in Article 11.

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(ii) a complete description of the allegedly subsidized product, the names of the country or countries of origin or export in question, the identity of each known exporter or

foreign producer and a list of known persons importing the product in question;

(iii)evidence with regard to the existence, amount and nature of the subsidy in question;

(iv)evidence that alleged injury to a domestic industry is caused by subsidized imports through the effects of the subsidies; this evidence includes information on the evolution

of the volume of the allegedly subsidized imports, the effect of these imports on prices

of the like product in the domestic market and the consequent impact of the imports

on the domestic industry, as demonstrated by relevant factors and indices having a

bearing on the state of the domestic industry, such as those listed in paragraphs 2 and

4 of Article 15.

11.3The authorities shall review the accuracy and adequacy of the evidence provided in the application to determine whether the evidence is sufficient to justify the initiation of an investigation.

11.4An investigation shall not be initiated pursuant to paragraph 1 unless the authorities have determined, on the basis of an examination of the degree of support for, or opposition to, the application expressed38 by domestic producers of the like product, that the application has been made by or on behalf of the domestic industry.39 The application shall be considered to have been made "by or on behalf of the domestic industry" if it is supported by those domestic producers whose collective output constitutes more than 50 per cent of the total production of the like product produced by that portion of the domestic industry expressing either support for or opposition to the application. However, no investigation shall be initiated when domestic producers expressly supporting the application account for less than 25 per cent of total production of the like product produced by the domestic industry.

11.5The authorities shall avoid, unless a decision has been made to initiate an investigation, any publicizing of the application for the initiation of an investigation.

11.6If, in special circumstances, the authorities concerned decide to initiate an investigation without having received a written application by or on behalf of a domestic industry for the initiation of such investigation, they shall proceed only if they have sufficient evidence of the existence of a subsidy, injury and causal link, as described in paragraph 2, to justify the initiation of an investigation.

11.7The evidence of both subsidy and injury shall be considered simultaneously (a) in the decision whether or not to initiate an investigation and (b) thereafter, during the course of the investigation, starting on a date not later than the earliest date on which in accordance with the provisions of this Agreement provisional measures may be applied.

11.8In cases where products are not imported directly from the country of origin but are exported to the importing Member from an intermediate country, the provisions of this Agreement shall be fully applicable and the transaction or transactions shall, for the purposes of this Agreement, be regarded as having taken place between the country of origin and the importing Member.

11.9An application under paragraph 1 shall be rejected and an investigation shall be terminated promptly as soon as the authorities concerned are satisfied that there is not sufficient evidence of either

38In the case of fragmented industries involving an exceptionally large number of producers, authorities may determine support and opposition by using statistically valid sampling techniques.

39Members are aware that in the territory of certain Members employees of domestic producers of the like product or representatives of those employees may make or support an application for an investigation under paragraph 1.

Page 243 subsidization or of injury to justify proceeding with the case. There shall be immediate termination in cases where the amount of a subsidy is de minimis, or where the volume of subsidized imports, actual or potential, or the injury, is negligible. For the purpose of this paragraph, the amount of the subsidy shall be considered to be de minimis if the subsidy is less than 1 per cent ad valorem.

11.10An investigation shall not hinder the procedures of customs clearance.

11.11Investigations shall, except in special circumstances, be concluded within one year, and in no case more than 18 months, after their initiation.

A rticle 12

Evidence

12.1Interested Members and all interested parties in a countervailing duty investigation shall be given notice of the information which the authorities require and ample opportunity to present in writing all evidence which they consider relevant in respect of the investigation in question.

12.1.1Exporters, foreign producers or interested Members receiving questionnaires used in

a countervailing duty investigation shall be given at least 30 days for reply.40 Due

consideration should be given to any request for an extension of the 30-day period and,

upon cause shown, such an extension should be granted whenever practicable.

12.1.2Subject to the requirement to protect confidential information, evidence presented in

writing by one interested Member or interested party shall be made available promptly

to other interested Members or interested parties participating in the investigation.

12.1.3As soon as an investigation has been initiated, the authorities shall provide the full text

of the written application received under paragraph 1 of Article 11 to the known

exporters41 and to the authorities of the exporting Member and shall make it available,

upon request, to other interested parties involved. Due regard shall be paid to the

protection of confidential information, as provided for in paragraph 4.

12.2.Interested Members and interested parties also shall have the right, upon justification, to present information orally. Where such information is provided orally, the interested Members and interested parties subsequently shall be required to reduce such submissions to writing. Any decision of the investigating authorities can only be based on such information and arguments as were on the written record of this authority and which were available to interested Members and interested parties participating in the investigation, due account having been given to the need to protect confidential information.

12.3The authorities shall whenever practicable provide timely opportunities for all interested Members and interested parties to see all information that is relevant to the presentation of their cases, that is

40As a general rule, the time-limit for exporters shall be counted from the date of receipt of the questionnaire, which for this purpose shall be deemed to have been received one week from the date on which it was sent to the respondent or transmitted to the appropriate diplomatic representatives of the exporting Member or, in the case of a separate customs territory Member of the WTO, an official representative of the exporting territory.

41It being understood that where the number of exporters involved is particularly high, the full text of the application should instead be provided only to the authorities of the exporting Member or to the relevant trade association who then should forward copies to the exporters concerned.

Page 244

not confidential as defined in paragraph 4, and that is used by the authorities in a countervailing duty investigation, and to prepare presentations on the basis of this information.

12.4Any information which is by nature confidential (for example, because its disclosure would be of significant competitive advantage to a competitor or because its disclosure would have a significantly adverse effect upon a person supplying the information or upon a person from whom the supplier acquired the information), or which is provided on a confidential basis by parties to an investigation shall, upon good cause shown, be treated as such by the authorities. Such information shall not be disclosed without specific permission of the party submitting it.42

12.4.1The authorities shall require interested Members or interested parties providing

confidential information to furnish non-confidential summaries thereof. These summaries

shall be in sufficient detail to permit a reasonable understanding of the substance of

the information submitted in confidence. In exceptional circumstances, such Members

or parties may indicate that such information is not susceptible of summary. In such

exceptional circumstances, a statement of the reasons why summarization is not possible

must be provided.

12.4.2If the authorities find that a request for confidentiality is not warranted and if the supplier

of the information is either unwilling to make the information public or to authorize

its disclosure in generalized or summary form, the authorities may disregard such

information unless it can be demonstrated to their satisfaction from appropriate sources

that the information is correct.43

12.5Except in circumstances provided for in paragraph 7, the authorities shall during the course of an investigation satisfy themselves as to the accuracy of the information supplied by interested Members or interested parties upon which their findings are based.

12.6The investigating authorities may carry out investigations in the territory of other Members as required, provided that they have notified in good time the Member in question and unless that Member objects to the investigation. Further, the investigating authorities may carry out investigations on the premises of a firm and may examine the records of a firm if (a) the firm so agrees and (b) the Member in question is notified and does not object. The procedures set forth in Annex VI shall apply to investigations on the premises of a firm. Subject to the requirement to protect confidential information, the authorities shall make the results of any such investigations available, or shall provide disclosure thereof pursuant to paragraph 8, to the firms to which they pertain and may make such results available to the applicants.

12.7In cases in which any interested Member or interested party refuses access to, or otherwise does not provide, necessary information within a reasonable period or significantly impedes the investigation, preliminary and final determinations, affirmative or negative, may be made on the basis of the facts available.

12.8The authorities shall, before a final determination is made, inform all interested Members and interested parties of the essential facts under consideration which form the basis for the decision whether to apply definitive measures. Such disclosure should take place in sufficient time for the parties to defend their interests.

42Members are aware that in the territory of certain Members disclosure pursuant to a narrowly-drawn protective order may be required.

43Members agree that requests for confidentiality should not be arbitrarily rejected. Members further agree that the investigating authority may request the waiving of confidentiality only regarding information relevant to the proceedings.

Page 245

12.9For the purposes of this Agreement, "interested parties" shall include:

(i)an exporter or foreign producer or the importer of a product subject to investigation,

or a trade or business association a majority of the members of which are producers,

exporters or importers of such product; and

(ii) a producer of the like product in the importing Member or a trade and business association a majority of the members of which produce the like product in the territory

of the importing Member.

This list shall not preclude Members from allowing domestic or foreign parties other than those mentioned above to be included as interested parties.

12.10The authorities shall provide opportunities for industrial users of the product under investigation, and for representative consumer organizations in cases where the product is commonly sold at the retail level, to provide information which is relevant to the investigation regarding subsidization, injury and causality.

12.11The authorities shall take due account of any difficulties experienced by interested parties, in particular small companies, in supplying information requested, and shall provide any assistance practicable.

12.12The procedures set out above are not intended to prevent the authorities of a Member from proceeding expeditiously with regard to initiating an investigation, reaching preliminary or final determinations, whether affirmative or negative, or from applying provisional or final measures, in accordance with relevant provisions of this Agreement.

A rticle 13

Consultations

13.1As soon as possible after an application under Article 11 is accepted, and in any event before the initiation of any investigation, Members the products of which may be subject to such investigation shall be invited for consultations with the aim of clarifying the situation as to the matters referred to in paragraph 2 of Article 11 and arriving at a mutually agreed solution.

13.2Furthermore, throughout the period of investigation, Members the products of which are the subject of the investigation shall be afforded a reasonable opportunity to continue consultations, with

a view to clarifying the factual situation and to arriving at a mutually agreed solution.44

13.3Without prejudice to the obligation to afford reasonable opportunity for consultation, these provisions regarding consultations are not intended to prevent the authorities of a Member from proceeding expeditiously with regard to initiating the investigation, reaching preliminary or final determinations, whether affirmative or negative, or from applying provisional or final measures, in accordance with the provisions of this Agreement.

13.4The Member which intends to initiate any investigation or is conducting such an investigation shall permit, upon request, the Member or Members the products of which are subject to such

44It is particularly important, in accordance with the provisions of this paragraph, that no affirmative determination whether preliminary or final be made without reasonable opportunity for consultations having been given. Such consultations may establish the basis for proceeding under the provisions of Part II, III or X.

Page 246

investigation access to non-confidential evidence, including the non-confidential summary of confidential data being used for initiating or conducting the investigation.

A rticle 14

Calculation of the Amount of a Subsidy in Terms

of the Benefit to the Recipient

For the purpose of Part V, any method used by the investigating authority to calculate the benefit to the recipient conferred pursuant to paragraph 1 of Article 1 shall be provided for in the national legislation or implementing regulations of the Member concerned and its application to each particular case shall be transparent and adequately explained. Furthermore, any such method shall be consistent with the following guidelines:

(a)government provision of equity capital shall not be considered as conferring a benefit,

unless the investment decision can be regarded as inconsistent with the usual investment

practice (including for the provision of risk capital) of private investors in the territory

of that Member;

(b) a loan by a government shall not be considered as conferring a benefit, unless there

is a difference between the amount that the firm receiving the loan pays on the

government loan and the amount the firm would pay on a comparable commercial loan

which the firm could actually obtain on the market. In this case the benefit shall be

the difference between these two amounts;

(c) a loan guarantee by a government shall not be considered as conferring a benefit, unless

there is a difference between the amount that the firm receiving the guarantee pays

on a loan guaranteed by the government and the amount that the firm would pay on

a comparable commercial loan absent the government guarantee. In this case the benefit

shall be the difference between these two amounts adjusted for any differences in fees;

(d)the provision of goods or services or purchase of goods by a government shall not be

considered as conferring a benefit unless the provision is made for less than adequate

remuneration, or the purchase is made for more than adequate remuneration. The

adequacy of remuneration shall be determined in relation to prevailing market conditions

for the good or service in question in the country of provision or purchase (including

price, quality, availability, marketability, transportation and other conditions of purchase

or sale).

A rticle 15

Determination of Injury45

15.1 A determination of injury for purposes of Article VI of GATT 1994 shall be based on positive evidence and involve an objective examination of both (a) the volume of the subsidized imports and

45Under this Agreement the term "injury" shall, unless otherwise specified, be taken to mean material injury to a domestic industry, threat of material injury to a domestic industry or material retardation of the establishment of such an industry and shall be interpreted in accordance with the provisions of this Article.

Page 247 the effect of the subsidized imports on prices in the domestic market for like products46 and (b) the consequent impact of these imports on the domestic producers of such products.

15.2With regard to the volume of the subsidized imports, the investigating authorities shall consider whether there has been a significant increase in subsidized imports, either in absolute terms or relative to production or consumption in the importing Member. With regard to the effect of the subsidized imports on prices, the investigating authorities shall consider whether there has been a significant price undercutting by the subsidized imports as compared with the price of a like product of the importing Member, or whether the effect of such imports is otherwise to depress prices to a significant degree or to prevent price increases, which otherwise would have occurred, to a significant degree. No one or several of these factors can necessarily give decisive guidance.

15.3Where imports of a product from more than one country are simultaneously subject to countervailing duty investigations, the investigating authorities may cumulatively assess the effects of such imports only if they determine that (a) the amount of subsidization established in relation to the imports from each country is more than de minimis as defined in paragraph 9 of Article 11 and the volume of imports from each country is not negligible and (b) a cumulative assessment of the effects of the imports is appropriate in light of the conditions of competition between the imported products and the conditions of competition between the imported products and the like domestic product. 15.4The examination of the impact of the subsidized imports on the domestic industry shall include an evaluation of all relevant economic factors and indices having a bearing on the state of the industry, including actual and potential decline in output, sales, market share, profits, productivity, return on investments, or utilization of capacity; factors affecting domestic prices; actual and potential negative effects on cash flow, inventories, employment, wages, growth, ability to raise capital or investments and, in the case of agriculture, whether there has been an increased burden on government support programmes. This list is not exhaustive, nor can one or several of these factors necessarily give decisive guidance.

15.5It must be demonstrated that the subsidized imports are, through the effects47 of subsidies, causing injury within the meaning of this Agreement. The demonstration of a causal relationship between the subsidized imports and the injury to the domestic industry shall be based on an examination of all relevant evidence before the authorities. The authorities shall also examine any known factors other than the subsidized imports which at the same time are injuring the domestic industry, and the injuries caused by these other factors must not be attributed to the subsidized imports. Factors which may be relevant in this respect include, inter alia, the volumes and prices of non-subsidized imports of the product in question, contraction in demand or changes in the patterns of consumption, trade restrictive practices of and competition between the foreign and domestic producers, developments in technology and the export performance and productivity of the domestic industry.

15.6The effect of the subsidized imports shall be assessed in relation to the domestic production of the like product when available data permit the separate identification of that production on the basis of such criteria as the production process, producers' sales and profits. If such separate identification of that production is not possible, the effects of the subsidized imports shall be assessed by the examination of the production of the narrowest group or range of products, which includes the like product, for which the necessary information can be provided.

46Throughout this Agreement the term "like product" ("produit similaire") shall be interpreted to mean a product which is identical, i.e. alike in all respects to the product under consideration, or in the absence of such a product, another product which, although not alike in all respects, has characteristics closely resembling those of the product under consideration.

47As set forth in paragraphs 2 and 4.

Page 248

15.7 A determination of a threat of material injury shall be based on facts and not merely on allegation, conjecture or remote possibility. The change in circumstances which would create a situation in which the subsidy would cause injury must be clearly foreseen and imminent. In making a determination regarding the existence of a threat of material injury, the investigating authorities should consider, inter alia, such factors as:

(i)nature of the subsidy or subsidies in question and the trade effects likely to arise

therefrom;

(ii) a significant rate of increase of subsidized imports into the domestic market indicating the likelihood of substantially increased importation;

(iii)sufficient freely disposable, or an imminent, substantial increase in, capacity of the exporter indicating the likelihood of substantially increased subsidized exports to the

importing Member's market, taking into account the availability of other export markets

to absorb any additional exports;

(iv)whether imports are entering at prices that will have a significant depressing or suppressing effect on domestic prices, and would likely increase demand for further

imports; and

(v)inventories of the product being investigated.

No one of these factors by itself can necessarily give decisive guidance but the totality of the factors considered must lead to the conclusion that further subsidized exports are imminent and that, unless protective action is taken, material injury would occur.

15.8With respect to cases where injury is threatened by subsidized imports, the application of countervailing measures shall be considered and decided with special care.

A rticle 16

Definition of Domestic Industry

16.1For the purposes of this Agreement, the term "domestic industry" shall, except as provided in paragraph 2, be interpreted as referring to the domestic producers as a whole of the like products or to those of them whose collective output of the products constitutes a major proportion of the total domestic production of those products, except that when producers are related48 to the exporters or importers or are themselves importers of the allegedly subsidized product or a like product from other countries, the term "domestic industry" may be interpreted as referring to the rest of the producers.

16.2.In exceptional circumstances, the territory of a Member may, for the production in question, be divided into two or more competitive markets and the producers within each market may be regarded as a separate industry if (a) the producers within such market sell all or almost all of their production of the product in question in that market, and (b) the demand in that market is not to any substantial

48For the purpose of this paragraph, producers shall be deemed to be related to exporters or importers only if (a) one of them directly or indirectly controls the other; or (b) both of them are directly or indirectly controlled by a third person; or (c) together they directly or indirectly control a third person, provided that there are grounds for believing or suspecting that the effect of the relationship is such as to cause the producer concerned to behave differently from non-related producers. For the purpose of this paragraph, one shall be deemed to control another when the former is legally or operationally in a position to exercise restraint or direction over the latter.

WTO《补贴与反补贴措施协议》中的专向性标准问题研究【开题报告】

毕业论文开题报告 国际经济与贸易 WTO《补贴与反补贴措施协议》中的专向性标准问题研究 一、选题的背景与意义 专向性标准是补贴与反补贴制度中的重要概念，是采取反补贴措施的前提条件。《补贴与反补贴措施协议》（以下简称SCMA）是第一部将专向性标准纳入到国际规范中的法律文件，这对于规范和引导国际补贴与反补贴实践具有里程碑式的意义。深入研究SCMA中的专向性标准问题，既对我国补贴制度的完善具有积极的指导意义，有利于我国充分发挥补贴在促进社会经济发展中的重要作用；又对我国反补贴制度的完善具有重要的借鉴作用，为我国未来可能采取的反补贴措施提供重要的法律依据。 补贴与反补贴专向性标准是判断一项补贴是否由成员方政府向其管辖下的某个或某些企业或产业或特殊地区提供，这类优惠是否是其它企业或产业或地区不能获得的或高于其它企业或产业或地区所享受的待遇，并且，是否因此具有了特定性而给予了特定产业以不公平的竞争优势，对经济产生了扭曲影响的准则。同时，按照这一标准的成立与否决定是否采取反补贴措施。专向性标准是SCMA 最重要的概念之一，是判断补贴是否应受反补贴措施制裁的前提条件，在国际补贴与反补贴实践中具有里程碑式的意义。 二、研究的基本内容与拟解决的主要问题： SCMA中专向性标准的确立对国际补贴与反补贴实践意义重大。一方面，既承认了补贴在成员国经济发展中的重要作用，又通过这一标准将那些具有经济扭曲效应的补贴予以排除，避免成员国补贴措施的滥用。另一方面，通过这一标准，SCMA对成员国的反补贴行为做出合理规制，只允许针对具有专向性特征的补贴采取反补贴措施，避免作为贸易救济措施之一的反补贴行为沦为新的贸易保护工具，对促进公正有序的国际经济秩序的建立做出了贡献。本文提出拟解决的主要问题有：SCMA中专向性标准还存在某些不足，在补贴与反补贴实践中还可能引起争议，这需要WTO在今后的实践中予以完善。对我国而言，应该比照SCMA 中专向性标准的相关规定，对我国补贴制度中的补贴予以调整，放弃或改变那些

WTO协议概述

WTO协议概述 杨国华 【学科分类】世界贸易组织法律制度 【出处】本网首发 【关键词】WTO协议；关税；标准与安全 【写作年份】2012年 【正文】 WTO的20个主体协议，是WTO成员权利和义务的集中体现。WTO的官 方出版物《WTO简介》，以图文并茂的形式，通俗易懂地对这些协议进行了介绍。 一、概述 WTO协议覆盖货物、服务和知识产权三大领域。这些协议列明了自由化的原则，但允许例外；包含了每个国家降低关税和其他贸易壁垒，以及开 放服务贸易并保持服务贸易开放的承诺；规定了解决争端的程序；规定了 给予发展中国家的特殊待遇；要求各国政府使得贸易政策透明，方法是政 府将其有效的法律和采取的措施通报给WTO，以及WTO秘书处就各国贸易政策定期提交报告。这些协议常被称为WTO贸易规则，而WTO也常常被称作 是“以规则为基础的”（rule-based），即这套制度是建立在规则之上的。 乌拉圭回合谈判的结果，包含了60个协议、附件、决定和谅解。这些内容可以分成六个部分：总体协议（《建立WTO协议》），三个主要领域 的协议（货物、服务和知识产权），争端解决，贸易政策审议。其中，货 物和服务协议的结构是：首先是广泛的原则，随后是关于具体行业具体要 求的特殊协议和附件，最后是各国允许外国货物或服务进入其市场的详尽、冗长的承诺表。货物贸易承诺表的形式是，对所有货物的关税承诺，对某 些农产品的关税和配额承诺。服务贸易承诺表的形式是，允许外国服务提

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5、本协议未写事宜，双方应当协商解决。 甲方(公章)：_________ 乙方(公章)：_________ 法定代表人(签字)：_________ 法定代表人(签字)：_________ _________年____月____日 _________年____月____日委托付款协议范文2 甲方(委托方)： 乙方(付款方)： 丙方(收款方)： 鉴于： 1、甲方与丙方于年月日签订(以下称合同)。 2、甲方尚未完成工商注册手续，无法开立银行账户。 3、乙方为依据中华人民共和国相关法律法规依法成立并有效存续的法人。现经三方协商一致，就甲方委托乙方代为向丙方支付合同价款的相关事宜达成本协议，内容如下： 一、甲方委托乙方代为向丙方支付全部合同价款￥(大写：人民币元)。 二、乙方同意接受甲方的委托，通过乙方账户按照合同约定的付款时间向丙方支付合同价款。 三、丙方收到合同价款后，向方开具发票。 四、丙方收到合同价款后，视为甲方已按合同约定履行付款义务，丙方不再另行要求甲方支付合同价款。

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付货款。如果确实有特殊情况在接到发票次月月底前无法支付的，必须提前与乙方进行解释沟通，并争得乙方同意，否则乙方可采取控制发货对甲方进行制约最新付款合同范本最新付款合同范本。如果乙方由于某些特殊情况要求甲方提前付款，必须提前与甲方及时沟通，甲方可视具体情况给与帮助。 三、对产品的其它约定: 展示柜单面喷塑费为:8.5元/?，冷柜单面喷塑费为:8.5元/?，此两种产品的整套结算面积均为实际有效喷塑面积。冷柜如需要丝网印刷，需另加丝网印刷费:元/套。甲方的产品毛胚钣金由钣金厂运输到乙方指定的地方，此过程中所发生的一切费用均与乙方无关。喷塑后的成品由乙方负责运输到甲方厂里。这甲乙根据双方约定的订货周期向乙方发出采购订单，订货周期为4天，既毛胚钣金送到乙方厂里再到成品由乙方送货到甲方厂里的时间，除人力不可抗力因素以外，乙方应严格按照与甲方确认的订单中的交货数量保质保量的进行交货。 四、对付款方式的规定: 付款方式采取:每月货款的50%为现金或银行转帐支票;另50%的货款为银行承兑汇票 五、其他规定: 甲乙双方应信守本协议，如果发生纠纷，当事人应及 2 / 11 精品文档 时友好协商解决，协商不成的，双方同意向起诉方所在地的法院申请仲裁最新付款合同范本合同范本。 六、协议生效: 本协议自甲乙双方签字盖章后生效(传真件有效)。本协议一式两份，双方各持一份为凭。

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代收代付款协议

代收代付款协议 篇一:代收代付协议 代收代付货款协议书 协议编号: 商户编号: 甲方: 乙方:龚匡洽 甲乙双方经友好协商，双方本着互惠互利、共同发展、公平合理、权利义务相一致的原则，就甲方为乙方提供代收代付货款一事达成如下一致条款，以便双方恪守: 一、由于乙方没有开通电子商务结算系统，无法及时安全代收代付货款，甲方已开通电子结算系统，故乙方委托甲方代理乙方代收代付货款。 二、鉴于甲方为乙方提供代收代付货款的劳务服务工作，经双方协商一致，乙方同意甲方按代收代付货款的(0.38%)收取劳务费(包括银行间结算手续费在内)。如果在协议履行期间遇到银行上调结算手续费，乙方应付甲方劳务费按银行上调手续费比例相应调整。 三、甲方应收取的劳务费在代收代付每笔业务结算时同时 1 扣除。 四、本协议履行期间为两年。自2015年01月25日始至2017年01月25日止。本协议到期前30日，如乙方仍需甲方提供代收代付劳务服务，应另行与甲方签订代收代付货款协议书。 五、乙方委托甲方代收代付货款服务提供相关信息如下:

公司名称: 重庆市黔江区高昌门窗加工部 开户行: 招商银行股份有限公司重庆江北支行 账号:6214 8502 3207 1826 六、如乙方公司名称、开户行及账号变更，乙方应在第一时间通知甲方，否则发生转账错误甲方不承担赔偿责任。 七、本协议履行期间任何一方无正当理由，不得解除本协议。如有特殊情况需要解除本协议，双方应协商一致后方可解除本协议。 八、甲方对乙方商业秘密有保密的义务。 九、乙方保证委托甲方代收代付的货款为合法生意发生的款项，乙方不得委托甲方代收代付违法款项。否则发生问题由乙方承担法律责任。 十、本协议一式二份，甲方执一份，乙方执一份。协议自双方签字后生效。 甲方:签章乙方:签章 ______年______月_____日______年______月_____日 2 篇二:委托协议书-代收付 业务委托协议书 本业务委托协议书(“本协议书”)由以下双方于_________年__月__日(“生效日”)在中国人民共和国北京市签订: 甲方(委托方): 主要营业地址: 乙方(受托方): 主要营业地址: 甲乙双方经友好协商，本着互惠互利、共同发展的原则，就甲方委托乙方从事相关业务一事达成如下一致条款，以便双方恪守:

补贴与反补贴协议

补贴与反补贴协议 992267 梅园 一、协议产生的背景 为了扩大出口,世界各国(地区)纷纷对出口实行补贴,而进口国家为了保护本国市场和 产业的发展,以反补贴措施拒之。其结果,国际贸易中的补贴与反补贴措施影响了国际贸易的 健康发展,扭曲或损害了贸易各国的利益,故需要予以规范。二次战后,在筹建国际贸易组织 的《哈瓦那宪章》第四章第三部分以9个条款,专门就补贴作了规定。在1947年10月30 日签署的“关贸总协定”中,在第六条、第十六条和第二十三条中对之作了原则性规定,但它 们未能有效地制约补贴与反补贴措施的滥用。为了竞争,国际贸易中的补贴与反补贴措施的 实施范围不断扩大,措施的种类不断增加,成为国际贸易中非关税措施中的一种重要形式。在 关贸总协定“东京回合”多边贸易谈判中,把补贴与反补贴措施列为重点议题之一,并达成 了一项较为详细的协议,即“关于解释和运用关税与贸易总协定第六条、第十六条和第二十 三条的协议”,亦称“补贴与反补贴守则”。但由于该守则在结构上不够严谨,文字上含混, 对日趋复杂的补贴与反补贴措施仍不能有效地予以制约,故仍需进一步修正与充实。 在关贸总协定“乌拉圭回合”多边贸易谈判中,经过艰苦的谈判,达成了较“守则”更为 明确、更易操作的“补贴与反补贴措施协议”,从而在世界贸易组织中确立了更为完善的补 贴与反补贴措施的约束机制。 二、协议的构成及主要内容 (一)构成 补贴与反补贴措施协议由 11个部分 32个条款和 7个附录构成。 第一部分为“总则”,包括第一条和第二条,它们分别是“补贴的定义”和“专向性”。第 二部分为“禁止的补贴”,包括第三条和第四条,它们分别是“禁止”和“补救”。第三部分 为“可申诉的补贴”,由第五条、第六条和第七条组成,它们分别为“不利的影响”、“严重 侵害”和“补救”。第四部分为“不可申诉的补贴”,由第八条、第九条构成,它们分别是“不可申诉补贴的定义”和“磋商与授权补救”。第五部分为“反补贴措施”,包括第十条、第十一条、第十二条、第十三条。第十四条、第十五条、第十六条、第十七条、第十八条、第十九条、第二十条、第二十一条、第二十二条和第二十三条。它们分别是“1994年关贸 总协定第六条的使用”、“调查的发起和后续”、“证据”、“磋商”、“按接受补贴者利 益计算补贴量”、“损害的确认”、“国内产业的定义”、“临时措施”、“承诺”、“反 补贴税的施加与征收”、“追溯”、“反补贴税和承诺的期限与审查”、“公告和裁定的解释”、“司法审查”。第六部分为“机构”,由第二十四条构成,即“补贴与反补贴措施委员 会和附属机构”。第七部分为“通知与监督”,由第二十五条和第二十六条构成,分别是“通知”和“监督”。 第八部分为“发展中国家成员方”,由第二十七条构成,即“发展中国家成员方的特殊和 差别待遇”。第九部分为“过渡性安排”,由第二十八条和第二十九条构成,即“现有的计划”和“向市场经济转变”。第十一部分为“最后条款”,由第三十一条和第三十二条构成, 分别为“临时适用”与“其他最后条款”。 七个附录分别为“出口补贴说明表”、“生产过程投人物消费的准则”、“退税作为出口 补贴制度替代的认定准则”、“从价补贴总量的计算”、“收集有关严重侵害情况的程序”、“第十二条第6款的现场调查程序”、“第二十七条2(a)款中的发展中国家成员方”。

付款合同范本(标准版)

编号：FS-HT-05018 付款合同(标准版) Payment contract 甲方：________________________ 乙方：________________________ 签订日期：_____年____月____日 编订：FoonShion设计

付款合同(标准版) 付款合同（一） 立书人： _____（以下简称甲方） _____（以下简称乙方） 双方就甲方向乙方订购产品／服务时议定甲方付款条件如下： 一、双方同意付款方式为□月结；□交货。 二、双方同意当月______日为结算日，结算自此日前______个月，乙方交货予甲方指定交货地点或提供甲方另需求性服务所产生费用之全部应付帐款。 三、双方同意付款型态为□现金；□支票；□汇款 （1）采现金付款者，甲方同意于货到收现。 （2）采支票付款者，甲方同意于货到付票期______

日之票据予乙方。 （3）采汇款付款者，甲方同意于货到______日内，汇入乙方指定之帐户。 （4）采月结付款者，甲方同意于当月______日支付票期______日之票据予乙方。 四、甲方给付乙方款项之方式为□乙方派员收取；□回邮寄回；□汇入帐户。 由乙方派员收取时，需携带证件□无；□收款章；□发票章；□大小章。 五、是否需要乙方按月邮寄对帐单□yes；□no。 六、其它约定事项 （1）甲方同意于付款时同时交付乙方付款明细。 （2）若甲方支付客票（非甲方本人所开立之支票），需由甲方于支票背面背书。 七、特别付款方式说明：______ 甲方（盖章）：______乙方（盖章）：______ 代表人（签字）：_______代表人（签字）：_______ ______年____月____日______年____月____日

代付款协议

代收代付协议 甲方（委托方）：A 乙方（代收代付方）：B 甲乙双方经友好协商，双方本着互惠互利、共同发展、公平合理、权利义务相一致的原则，就乙方为甲方提供代收代付货款一事达成如下一致条款，以便双方恪守： 一、由于乙方没有开通电子商务结算系统，无法及时安全代收代付货款，乙方已开通电子结算系统，故甲方委托乙方代理甲方代收代付货款。 二、鉴于乙方为甲方提供代收代付货款的劳务服务工作，经双方协商一致，甲方同意乙方按代收代付货款的（1%-40元封顶）收取劳务费（包括银行间结算手续费在内）。如果在协议履行期间遇到银行上调结算手续费，甲方应付乙方劳务费按银行上调手续费比例相应调整。 三、乙方应收取的劳务费在代收代付每笔业务结算时同时扣除。 四、甲方保证委托乙方代收代付的货款为合法生意发生的款项，甲方不得委托乙方代收代付违法款项。否则发生问题由甲方

承担法律责任，与乙方无涉。 五、无论甲方以何种名义将上述款项转入乙方帐户，只要乙方按约将款项转入公司帐户，则该款项均视为货款。乙方须按双方约定于货款到账的天支付。 六、乙方收到的货款涉及到税务问题，由甲方独自承担，乙方无涉。 七、甲乙双方对本协议内容均负有保密义务，未经对方许可，不得擅自对外披露。 八、本协议履行期间为三年： 自2013年12月1日始至2016年12月31日。 本协议到期前30日，如甲方仍需乙方提供代收代付劳务服务，应另行与乙方签订代收代付货款协议书。 九、甲方委托乙方代收代付货款服务提供相关信息如下： 收款人名称：B 开户银行： 开户账号： 十、甲方提供收款方（付款方）信息有误或因其它原因未能支付相关货款所造成的损失、纠纷，由甲方自行承担。 十一、甲方对委托收款金（付款金）额有异议，可向收款人（付款人）进行查询。乙方对收费金额的真实性、准确性不负有审查和鉴别责任。 十二、以下事项发生变更时，乙应及时以书面形式通知甲方。