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单词 Countervailing duties
释义

Countervailing duties

中文百科

反贴补税

反贴补税 (英文:Countervailing Duty),又称反补贴税反津贴税抵消税补贴税。它是进口国家对于直接或间接接受奖金或贴补的外国商品进口所征收的一种进口附加税。进口商品在出口国家生产、制造、加工、买卖、输入过程中接受了直接的奖金或贴补,并使进口国家生产的同类产品遭受重大损害是构成征收反贴补税的重要条件。反贴补税的税额一般以“贴补数额”征收。其目的在于增加进口商品的成本,抵消出口国对该项商品所做的补贴的鼓励作用。

英语百科

Countervailing duties 反贴补税

Countervailing duties (CVDs), also known as anti-subsidy duties, are trade import duties imposed under World Trade Organization (WTO) rules to neutralize the negative effects of subsidies. They are imposed after an investigation finds that a foreign country subsidizes its exports, injuring domestic producers in the importing country. According to World Trade Organization rules, a country can launch its own investigation and decide to charge extra duties, provided such additional duties are in accordance with the GATT Article VI and the GATT Agreement on Subsidies and Countervailing Measures.

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更新时间:2025/6/18 1:17:20