论我国补贴制度的完善——基于中关反补贴争端视角

反补贴争端是当前中关贸易摩擦的主要形式，我国现阶段实行的各种补贴政策也成为各方关注的焦点。我国给予企业的一些优惠政策有禁止性补贴之嫌，各种税收减免和国有企业补贴政策具有可诉性，不可诉补贴的使用不充分且存在不当之处。目前的当务之急是完善我国补贴制度，调整现行补贴政策，完善补贴立法；借鉴发达国家实施补贴的方式与经验；充分利用WTO给予发展中国家的优惠措施。

On the Improvement of China's Subsidy System -From the Perspective of Sino-American Anti-subsidy Dispute

Anti-subsidy disputes have become the main form of Sino-US trade friction at present.China's current subsidy policies draw attention from many countries.China's preferential policies for enterprises are virtually prohibited subsidies.Various policies for tax deductions and for subsidies to state-owned enterprises are actionable;the non-actionable subsidies are underutilized and used inappropriately.At present,it is imperative for China to improve our current subsidy system by adjusting the subsidy policies ...