反补贴税

Article 46 Where it is decided in the final awards not to levy the countervailing duty, or it is not decided yet in the final awards to retrospectively levy the countervailing duty, the cash caution money collected during the period of the provisional countervailing measure shall be refunded, and the guarantee letter or other forms of guarantee shall be cancelled.

第四十六条终裁决定确定不征收反补贴税的，或者终裁决定未确定追溯征收反补贴税的，对实施临时反补贴措施期间已收取的现金保证金应当予以退还，保函应当予以解除。

Article 46 Where it is decided in the final awards not to levy the countervailing duty, or it is not decided yet in the final awards to retrospectively levy the countervailing duty, the cash caution money collected during the period of the provisional countervailing measure shall be refunded, and the

第四十六条终裁决定确定不征收反补贴税的，或者终裁决定未确定追溯征收反补贴税的，对实施临时反补贴措施期间已收取的现金保证金应当予以退还，保函应当予以解除。

Article 41 The taxpayers of the countervailing duty shall be the import operators of the subsidized imports.

第四十一条反补贴税的纳税人为补贴进口产品的进口经营者。

However, in practice, it is also applied to deal with the issues of evading the countervailing duty in some countries.

通常认为反规避是反倾销的重要延伸和发展，然而反规避在一些国家的立法和实践中也被运用于防止规避反补贴税。

Article 43 The amount of countervailing duty shall not exceed the amount of subsidies determined in the final awards.

第四十三条反补贴税税额不得超过终裁决定确定的补贴金额。

Whereas more and more anti-circumvention investigations are initiated by the two countries/areas against products from China, In general the anti-circumvention is regarded as results of extension and development of anti-dumping. However, in practice, it is also applied to deal with the issues of evading the countervailing duty in some countries.

鉴于近几年我国受到来自这两个国家和地区的反规避调查数量快速增长的现实，通常认为反规避是反倾销的重要延伸和发展，然而反规避在一些国家的立法和实践中也被运用于防止规避反补贴税。

U.S. Steel, the largest U.S. based steelmaker, is seeking dumping duties of 60 percent or more, and subsidy duties of 15 percent to 30 percent, Schagrin said.

萨格林透露，美国本土最大的钢铁制造企业美国制钢正在谋求诉请对中国产品课征60%或更多的反倾销税，以及15%到30%的反补贴税。

The court ruled that the imposition on off-road tires exported by Hebei Starbright might cause double counting and ruled that the DOC either scrap the countervailing duties or amend its methodologies and procedures of levying duties on merchandise from China.

法院指出美国商务部应要么放弃对中国产品征收反补贴税，要么修改其反倾销和反补贴调查的政策和程序。我国商务部对此表示欢迎。

Article 4 The State Council shall establish the Tariff Commission, which is responsible for making adjustment to and interpretation of tariff items, tariff headings and duty rates in the Tariff and the Flat Duty Rates on Inward Articles and implementing such adjustment and interpretation after they are submitted to and approved by the State Council; determining the goods subject to temporary duty rates and the rates and

第四条 国务院设立关税税则委员会，负责《税则》和《进境物品进口税税率表》的税目、税则号列和税率的调整和解释，报国务院批准后执行；决定实行暂定税率的货物、税率和期限；决定关税配额税率；决定征收反倾销税、反补贴税、保障措施关税、报复性关税以及决定实施其他关税措施；决定特殊情况下税率的适用，以及履行国务院规定的其他职责。

So would a decision to apply countervailing duties tariffs on particular imports aimed at neutralising foreign-government subsidies on all Chinese imports.

对中国进口产品征收反补贴税的决议也是如此。反补贴税是指对特定进口产品征收关税，以中和外国政府补贴。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。