U.S.-China Trade: Summary of 2003 World Trade Organization Transitional Review Mechanism for China Page: 64 of 101
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Summary of issues by theme Raised by Raised by China's response
United other WTO
by VAT rate for copper materials. According
to relevant policy and provisions, the
government would refund 30 percent of the
paid VAT to the enterprise. (Verbald)
After payment of duties, enterprises could
apply for a drawback of VAT on presentation
of duty paid proofs. This policy only applied to
exporters of finished products and semi-
finished products. This tax rebate system was
equally applied to all enterprises reaching a
certain production level regardless of the
ownership of the enterprise. (Verbald)
Measures similar to VAT rebate Writtena The VAT rebate policy only applied to
programs on imported products other imported copper scraps, copper ore
than copper scrap. concentrates and raw copper and did not
Preferential policies benefiting copper Writtena apply to other products. China did not
scrap, copper or semi-fabricated implement any similar policy on other
products such as flat-rolled products, products or adopt any other preferential
long products and pipe and tube, policies on copper-processing enterprises.
whether those policies involve the VAT, (Verbald)
other taxes, duty drawback or tariffs.
Preferential policies benefiting copper Writtena VAT rebate policy on copper materials applied
scrap, copper or semi-fabricated to all enterprises reaching certain production
products conditioned on domestic scale, and was not conditioned on ownership
production or ownership, or on domestic of the enterprise or local content. (Verbald)
or foreign content.
WTO justification for the export quota on Writtena Japan - Fluorspar was a kind of non-regenerative
fluorspar. Written resource under the protection of the Chinese
Government. The mining of fluorspar had a
significantly negative impact on the
environment. China had been attaching great
importance to the exploitation, processing and
consumption of exhaustible resources. From
the 1970s, China had begun to impose export
quotas on fluorspar while restricting the
domestic mining and production of fluorspar.
Pursuant to China's Foreign Trade Law, the
Regulations on the Administration of Import
and Export of Goods and China's
commitments upon accession, China still
imposed export quota administration on
fluorspar. Due to the depleting of fluorspar
resources and its shrinking production, the
domestic consumption and export of fluorspar
had, in turn, gradually decreased. China's
export quota administrative measure on
fluorspar was consistent with the "general
exceptions" provided in Article XX of GATT
1994 - "nothing in this Agreement shall be
construed to prevent the adoption or
enforcement by any contracting party of
measures: including those relating to the
conservation of exhaustible natural resources
if such measures are made effective in
conjunction with restrictions on domestic
production or consumption." Furthermore,
according to the WTO rules, the general
GAO-05-209R U.S.-China Trade
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United States. Government Accountability Office. U.S.-China Trade: Summary of 2003 World Trade Organization Transitional Review Mechanism for China, text, January 25, 2005; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc301428/m1/64/: accessed May 23, 2019), University of North Texas Libraries, Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.