试论SCM协定下事实上的出口补贴——以美国诉欧盟及其成员国影响民用大型飞机贸易措施案为例

WTO《补贴与反补贴措施协定》第3.1(a)条规定，“事实上以预期的出口实绩为条件”的出口补贴被列为禁止性补贴。它应满足两个要件，即政府补贴的授予“预期”了出口实绩并且与出口实绩“相挂钩”。“预期”意味着将来可能有出口实绩，但并不一定会发生。“相挂钩”意味着如果没有出口实绩，政府就不授予补贴。美国诉欧盟及其成员国影响民用大型飞机贸易措施案中，专家组对此规则进行了非常宽泛的解释。此解释显然不利于后起的WTO成员方促进民用飞机产业的发展。为此，中国应谨慎实施事实上刺激和鼓励民用飞机的出口补贴，积极推动与完善民用飞机产业补贴的国际和国内立法。

De Facto Anticipated Export Subsidy under SCM Agreement: A Closer Examination of EC Large Civil Aircraft Case

Under Article 3.1（a） of Agreement on Subsidies and Countervailing Measures,＂subsidies,in fact,upon anticipated export performance＂ are prohibited.The determination involves proving two substantive elements：（i） the granting of subsidy is ＂tied to＂;（ii） ＂anticipated＂ exportation or export earnings.In establishing a ＂tie＂ between the grant of a subsidy and anticipated export performance,it should be proved that a subsidy would not be granted if there is no export to ensure.The second condition can be fulfilled on the basis of the mere consideration that exports might occur in the future.There is no need to demonstrate that exports will take place in the future.In EC-Measures Affecting Trade in Large Civil Aircraft Case,panel has had a more loose interpretation on the meaning of ＂tie to＂.For the WTO members,who are new arrivals in aviation industry,this interpretation can play adverse effects in developing their aviation industries.China,as one of the emerging countries in aviation industry,should be cautious in taking subsidy measures which aim to encourage the exportation of civil aircraft.At the same time,China should play a key role in reforming and developing international subsidy regulations on civil aviation industry.