貿易救濟架構下國有企業提供補貼所致產能過剩問題之研究

政府提供補貼能促進產業發展，然而亦可能促進過度投資引發產能過剩，或者發生國家間比較利益的扭曲，因而WTO對於工業產品補貼有平衡稅規範，以減少政府補貼帶來的貿易扭曲。然而由於WTO對國有企業規範甚少，國有企業也未必符合《補貼暨平衡稅協定》第1.1條第(a)(1)項「公立機構」之定義，因而政府可能透過國有企業提供補貼，逃避WTO之規範。尤其是自2011年US — Anti-Dumping and Countervailing Duties (China)一案後，「公立機構」之定義趨向嚴格，補貼更難成立，「國有企業提供補貼」之議題受到各國關注。「國有企業提供補貼」對全球產能過剩的影響，以中國為例，中國對全世界產能貢獻程度高，又依據資料分析中國的補貼項目中「國有企業提供補貼」亦佔據相當高的比例。由此建立「國有企業提供補貼」對全球產能過剩之間接影響。上述國有企業補貼所引發的產能過剩，進而使進口國面臨低價進口產品之競爭，它們紛紛採取單邊貿易救濟，反傾銷與平衡措施被個別或累加地實施，甚至將防衛措施疊加於雙反措施適用，形成多重貿易救濟。儘管進口國將多重貿易救濟視為解決上述問題之方式，但其未必是最好的選擇，因為該等措施疊加的稅率可能形成新的貿易障礙。本文以太陽能相關貿易救濟案例為例，說明實施多重貿易救濟措施可能發生的負面影響，以及其適法性之探討。最後本文擬提出以單邊與多邊模式分別回應上述「國有企業提供補貼」所生問題，本文認為此須同時解決根源「國有企業提供補貼」以及現在發生的效果「多重貿易救濟形成新貿易障礙」，於文末將闡述解決此等議題之建議。

關鍵字

國有企業；產能過剩；太陽能；貿易救濟；多重貿易救濟；平衡稅；防衛措施

並列摘要

Subsidies can promote industrial development, but it may also promote excessive investment which causes overcapacity, or distort the comparative interests among countries. Therefore, WTO regulates countervailing measures on industrial product subsidies to reduce trade distortions caused by government subsidies. However, WTO has very few regulations on state-owned enterprises (hereinafter SOEs). Also, SOEs may not meet the definition of “public body” in Article 1.1(a)(1) of the Agreement on Subsidies and Countervailing Measures. Thus the government may provide subsidies through SOEs to escape WTO regulations. Especially after the case US — Anti-Dumping and Countervailing Duties (China) in 2011, the definition of “public body” tends to be narrow, and subsidies are more difficult to be established. The issue of “subsidies provided by SOEs” has attracted the attention of various countries. Taking China as an example, China has a high contribution to global capacity. Based on data analysis, “subsidies provided by SOEs” also account for a relatively high proportion of China’s subsidy programs. Subsidies provided by SOEs have an indirect impact on global overcapacity. The overcapacity caused by the above-mentioned subsidies makes importing countries facing the competition from low-priced imported products. Therefore, they implement unilateral trade remedies. Anti-dumping and countervailing measures are implemented individually or simultaneously. And even safeguard measures are imposed after double remedies. This situation forms multiple trade remedies. Although importing countries regard multiple trade remedies as a way to solve the above problems, it may not be the best choice because the accumulated additional tariff rates may form a new trade barrier. This thesis takes trade remedies on crystalline silicon photovoltaic cells as examples, to illustrate the possible negative effects of implementing multiple trade remedy measures and discuss the legality of this measure. Finally, this thesis proposes to use unilateral and multilateral approaches to respond to the above-mentioned “subsidies through state-owned enterprises” trade issues.

並列關鍵字

State-owned enterprises ； SOE ； Overcapacity ； Crystalline silicon photovoltaic cells ； Trade remedies ； Multiple trade remedies ； Countervailing duty ； Safeguard