内容摘要：

中美wto税收补贴争端第一次将我国的某些税收补贴政策提到wto多边争端解决机制。如何应对这一案件是我国政府特别是税务机关应当认真考虑的问题。本文在分析美国投诉事项的基础上，针对不同的情况提出相应的对策和建议。

关键词：税收　补贴　 争端

abstract：the sino-us dispute of tax subsidy in 2007 will for the first time bring china's certain tax subsidies to the wto multilateral dispute settlement mechanism. how to deal with this case is a burning issue for chinese government, especially tax authorities. based on comprehensive analysis of complaints of the united states, this paper proposes some countermeasures against different circumstances.

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