中国集成电路增值税优惠案的反思^（*）

内容摘要：

中国加入wto后被诉第一案是中国集成电路增值税优惠案。美国、加拿大、欧盟等国家或组织指控我国集成电路产品增值税即征即退政策违反了我国在《关税与贸易总协定》（gatt）第1条和第3条、《中国加入议定书》及《服务贸易总协定》（gats）第17条下的义务。本文针对这些指控进行了全面分析，提出了相应观点和看法。

关键词：集成电路　增值税　中国加入议定书

abstract：the first case against china after its entering into wto is the case of value-added tax on integrated circuits in china. the domestic policy of vat on integrated circuits is indicted by the usa, canada and eu by claiming that related vat policy departures from article 1 and article 3 of gatt, protocol on the accession of the people's republic of china and article 17 of gats. based on an overall analysis on these indictments, this article presents its own views and suggestions.

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