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    Title: 論WTO下出口稅之合法性爭議及規範模式
    A Study on the Legitimacy and the Regulation Approach of the Export Tax under the WTO agreement
    Authors: 陳伶嘉
    Contributors: 楊培侃
    陳伶嘉
    Keywords: WTO
    出口稅
    關稅
    阿根廷生質柴油案
    WTO
    Export tax
    Tariff
    DS473
    Date: 2017
    Issue Date: 2017-11-01 14:15:40 (UTC+8)
    Abstract: 出口稅是政府對於出口產品於通關時所徵收的關稅，屬於一種出口限制。由於世界貿易組織（World Trade Organization, WTO）一直以來著重於解決進口關稅造成的貿易障礙，出口稅在 WTO 下尚未有明文規範，開發中國家故將其視為一種合法貿易政策工具。出口稅不僅可增加政府稅收，供應大國使用出口稅亦可引導出口原料內銷，使國內原料價格降低，造成變相補貼國內加工業者之效果，供應大國便可以出口成本較低廉的加工產品；相對地出口原料降低造成原料之國際價格提升，便會影響其他國家加工業者之權益。在進口關稅及數量限制於關稅暨貿易總協定（General Agreement on Tariffs and Trade, GATT）中已有所管制的情況下，進口國家開始憂心出口稅使用擴散、影響更多原料供給，故於杜哈回合之討論及 WTO 爭端解決皆引發相關爭議，惟皆未得到進一步管制出口稅之結果。本文參考杜哈回合提案及雙邊貿易談判下之成果，提出於 WTO 下以關稅減讓談判之規範模式，搭配其他考量因素，作為 WTO 下解決出口稅問題之建議。
    The export tax is the custom duty on the exports. It’s a kind of export restrictions as well. As the World Trade Organization (WTO) has always focused on the trade barriers caused by the import tariffs, the export tax has not yet been clearly defined in the WTO. The developing countries regard it as a legitimate trade policy tool. The export tax can not only increase the government revenue, for major suppliers, the export tax can also guide the exports to be sold domestically, so that it can make the domestic supply increase and the internal price decrease, resulting in a disguised subsidy to the domestic consumers. If the export tax is imposed on the raw materials, major suppliers can export cheaper processing products, getting a better competitive advantage. However, it will also affect the interests of the processing industries in the other countries. Therefore, importing countries begin to worry about the use of export taxes.Through different rounds of discussion and the related dispute settlement under the
    WTO, the controversy over the export tax have not been further tackled. Based on the related proposal in the Doha round and the related regulations of the bilateral trade agreements, this article would put forward the method of the tariff reduction negotiations under the WTO, with some suggestions to increase the feasibility, to solve the problem on the export tax issues.
    Reference: 中文文獻
    李 英、董亞婧，「稀土案的法律思考（DS431, DS432, DS433）」，Hans，2015年, 頁35-42
    杜巧霞等，「WTO杜哈回合談判之中止與未來可能發展」，中華經濟研究院WTO中心，國際經濟情勢雙週報，第1611期。
    林彩瑜，WTO制度與實務－世界貿易組織法律研究（三）（2013年）
    唐君豪，「試析中國稀土案中有關中國入會議定書第11.3條得否適用GATT第20條一般例外之規定」，政治大學國際經貿組織暨法律研究中心經貿法訊，161期，頁11-18。
    陳伶嘉，「反傾銷協定中推算正常價值之爭議—以歐盟對阿根廷生質柴油課徵反傾銷稅案為中心」，政治大學國際經貿組織暨法律研究中心經貿法訊，197期，頁19-25。
    陳櫻琴、邱政宗，WTO與貿易法（2005年）。
    曾顯照、丁偉，「WTO非農產品市場（NAMA）進入談判」，貿易政策論叢第5期，頁53-73。
    黃立等，WTO國際貿易法論（2009年）。
    經濟部，「WTO多邊貿易談判議題進展」，105年4月6日。
    顏慶章，揭開GATT的面紗：全球貿易的秩序與趨勢（1989年）。
    羅昌發，國際貿易法（1999年）。

    英文文獻
    Adamantopoulos, Konstantinos, Subsidies in external trade law of the EEC: towards a stricter legal discipline, EUROPEAN LAW REVIEW, 1990.
    Bonarriva, Joanna et al, Export Controls: an Overview of Their Use, Economic Effects, and Treatment in the Global Trading System, OFFICE OF INDUSTRIES, U.S. INTERNATIONAL TRADE COMMISSION, Aug. 2009.
    Bouet, Antoine, Differential Export Taxes along the Oilseeds Value Chain: a Partial Equilibrium Analysis, LABORATOIRE D`ANALYSE ET DE RECHERCHE EN ÉCONOMIE ET FINANCE INTERNATIONALS, 2013.
    Daly, Michael, Is the WTO a World Tax Organization? : A Primer for WTO Rules, INTERNATIONAL MONETARY FUND, Mar. 16, 2016.
    Deese, William & Reeder, John, Export Taxes on Agricultural Products: Recent History and Economic Modeling of Soybean Export Taxes in Argentina, UNITED STATES INTERNATIONAL TRADE COMMISSION, Sept. 2007.
    Devarajan, Shantayanan et al, The Whys and Why Nots of Export Taxation, WORLD BANK, Dec. 1996. Bouet, Antoine & Laborde, David, the Economics of Export Taxation: a Theoretical and CGE-approach Contribution, OECD.
    ESPA, ILARIA, EXPORT RESTRICTIONS ON CRITICAL MINERALS AND METALS: TESTING THE ADEQUACY OF WTO DISCIPLINES (Dec. 3, 2015).
    European Parliament, Export Taxes and Other Restrictions on Raw Materials and Their Limitation through Free Trade Agreements: Impact on Developing Countries, Apr. 28, 2016.　
    Kim, Jeonghoi, Recent Trends in Export Restrictions, OECD TRADE POLICY PAPERS NO. 101, July 19, 2010.
    Korinek, Jane & Bartos, Jessica, Multilateralising Regionalism: Disciplines on Export Restrictions in Regional Trade Agreements, OECD TRADE POLICY PAPERS, No. 139.
    Lambert, Jeanne & Rueffer, Sascha, Export Taxes under WTO Agreement, THE GRADUATE INSTITUTE, June 10, 2010.
    Latina, Joelle et al, Natural Resources and Non-Cooperative Trade Policy, WTO ECONOMIC RESEARCH AND STATISTICS DIVISION, May 6, 2011.
    MARCO SLOTBOOM, A COMPARISON OF WTO AND EC LAW: DO DIFFERENT TREATY PURPOSES MATTER FOR TREATY INTERPRETATION? 123 (2rd ed. 2007).
    MATSUSHITA, MITSUO & SCHOENBAUM, THOMAS J., EMERGING ISSUES IN SUSTAINABLE DEVELOPMENT: INTERNATIONAL TRADE LAW AND POLICY RELATING TO NATURAL RESOURCES, ENERGY, AND THE ENVIRONMENT (Oct. 5, 2016).
    OECD Trade Policy Studies, Looking Beyond Tariffs the Role of Non-Tariff Barriers in World Trade, Nov. 22, 2005.
    OECD, Export Restrictions in Raw Materials Trade, 2014.
    OECD, Working Party of the Trade Committee, Analysis of Non-Tariff Measures: the Case of Export Duties, TD/TC/WP(2002)54/FINAL, Jan. 31, 2003
    Piermartini, Roberta, the Role of Export Taxes in the Field of Primary Commodities, 2004
    Sharma, Ramesh, Food Export Restrictions: Review of the 2007-2010 Experience and Considerations for Disciplining Restrictive Measures, FAO COMMODITY AND TRADE POLICY RESEARCH WORKING PAPERS, May 2011.
    Solleder, Olga, Panel Export Taxes (PET) Dataset: New Data on Export Tax Rates, THE GRADUATE INSTITUTE, Working Paper No: 07/2013.
    Solleder, Olga, Trade Effects of Export Taxes, GRADUATE INSTITUTE REPOSITORY, Aug. 2013, at 2.　
    WTO, Analytical Index of the GATT, Article XVI Subsidies, at 444-468.
    WTO, Consideration of Task 8 of Programme of Work Technical Note by Secretariat on GATT and Export Restrictions - Note by Secretariat on Meeting of May 1974, MTN/3B/9.
    Zhang, Weiwei, Export Restrictions: Time for New Disciplines, 2016.

    WTO談判文件
    Government of India, Department of State, Department of Commerce, Preparatory Committee of the International Conference on Trade and Employment, Comments on U.S. Proposals for Expansion of World Trade and Employment, Oct. 21, 1946
    South Centre, Some Reasons Not to Negotiate Export Taxes and Restrictions in the WTO NAMA Negotiations, SC/AN/TDP/MA/6, May 2006.
    United Nations, Report of the First Session of the Preparatory Committee of the United Nations Conference on Trade and Employment, Nov. 1946, E/PC/T/33.
    WTO, Negotiating Group on Market Access - Market Access for Non-Agricultural Products - Non-Tariff Barriers - Communication from the European Communities – Addendum, TN/MA/W/11/Add.3, Apr. 1, 2003.
    WTO, Negotiating Proposal on Export Taxes, Communication from the European Communities, TN/MA/W/11/Add.6, Apr. 27, 2006.
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    WTO, Report by the Chairman of the Negotiating Group on Market Access, TN/MA/26, July 10, 2014.
    WTO, Revised Submission on Export Taxes, TN/MA/W/101, Jan. 17, 2008
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    判決文件
    Case C-185/85, Fediol v. Commision, 1988 E.C.R. 4155.
    Panel Report, China — Measures Related to the Exportation of Rare Earths, Tungsten and Molybdenum, WT/DS431/R, WT/DS432/R, WT/DS433/R (Mar. 26, 2014).
    Panel Report, European Union—Anti-Dumping Measures on Biodiesel from Argentina, WT/DS473/R (Mar. 29, 2016).
    Panel Report, Turkey — Restrictions on Imports of Textile and Clothing Products, WT/DS34/R (May 31, 1999).
    Panel Report, United States — Measures Treating Export Restraints as Subsidies, WT/DS194/R (June 29, 2001).
    Description: 碩士
    國立政治大學
    國際經營與貿易學系
    104351040
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0104351040
    Data Type: thesis
    Appears in Collections:[Department of International Business] Theses

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