摘要
中国对构成整车特征的进口汽车零部件所征税费性质是汽车零部件案的争论焦点,投诉方主张为"国内税费",中国主张为"关税"。专家组分析认为,适用GATT第2条第1款b项"普通关税"应当严格限于进口当时的货物状态,以保证WTO/GATT协议目标的实现,而中国以零部件进口后在国内的装配情况作为征收依据,属于GATT第3条第2款规定的"国内税费"调整范围,从而支持了投诉方的观点。专家组的裁决完全出乎中国意外,我们有必要对争端中所涉税费性质进行重新思考。
The characteristic of tax or charge imposed on imported automobile parts characterized as complete vehicles in China is the focus ofChina-measures affecting imports ofautomobile parts. The complainants argue that the charge is ＂internal tax or charge＂ while China responses that the charge is ＂custom duty＂. Panel analyze that an ordinary customs duty of Article？ Ⅱ： 1 （b） of the GATT should accrue based on the status of the product at the moment of importation to ensure the purpose of the WTO/GATT. Panel support the complaints that the charge on imported auto parts resulting from the measures is an internal charge subject to the scope of Article？ Ⅲ： 2 of the GATT because it is triggered by the actual use of these parts in the assembling of motor vehicles inside China after importation. The panel＇ s judge was out of China＇ s expectation, so it is necessary for us to rethink the characteristic of the tax or charge concerned in the dispute.
出处
《宁波广播电视大学学报》
2009年第1期36-39,共4页
Journal of Ningbo Radio & TV University
