《GATT国民待遇》.ppt

第六讲 GATT国民待遇
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一般原则
国内税收的国民待遇
国内规章的国民待遇
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一般原则
“1．各缔约方认识到（ recognize ），国内税和其他国内费用、影响产品的国内销售、标价出in order to determine whether two products are directly competitive or substitutable is whether they have common end-uses, inter alia, as shown by elasticity of substitution.” ( WT/DS8/R, para .)
“The Panel noted that the extent to which two products are competitive in economics is measured by the responsiveness of the demand for one product to the change in the demand for the other product (cross-price elasticity of demand). The more sensitive demand for one product is to changes in the price of the other product, all other things being equal, the more directly competitive they are. This is related to the substitutability of one product for another (elasticity of substitution). ” ( WT/DS8/R, para .)
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直接竞争或替代产品税收国民待遇
未同样征税：高于最低标准
“The phrase ‘not similarly taxed’ in the Ad Article to the second sentence must therefore mean something else. It requires a different standard, just as ‘directly competitive or substitutable products’requires a different standard as compared to ‘like products’ for these same interpretive purposes. ”
“We agree with the Panel that this amount of differential taxation must be more than de minimis to be deemed ‘not similarly taxed’ in any given case. And, like the Panel, we believe that whether any particular differential amount of taxation is de minimis or is not de minimis must, here too, be determined on a case-by-case basis. Thus, to be ‘not similarly taxed’, the tax burden on imported products must be heavier than on ‘directly competitive or substitutable’ domestic products, and that burden must be more than de minimis in any given case. ”( WT/DS8/AB/R, -29.)
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直接竞争或替代产品税收国民待遇
以为国内生产提供保护的目的适用：客观分析
As in that case, we believe that an examination in any case of whether dissimilar taxation has been applied so as to afford protection requires a comprehensive and objective analy