중국의 재생가능에너지 보조금제도와 통상분쟁에 대한 연구

Because the traditional energy is inadequate and harmful to the environment together with the increasing need for energy in our production and daily life, the renewable energy increasingly attracts every country’s attention. How to develop the renewable energy industry becomes many countries’ urgent matter. Several methods including administrative, economic and legislative methods are applied to the development of the renewable energy according to their practices. Among these methods, fiscal and tax policy which contains subsidy policy is applied widely and skillfully. Therefore, it is significant to make research on the fiscal and tax policy and make full use of it. This article consisting of four parts, and explores the international trade disputes resulted by Chinese renewable energy subsidies. In the second part, three cases of Chinese renewable energy subsidies are introduced and analyzed from the perspective of their compliance of SCM Agreement, namely the request for consultations proposed by the United States to WTO concerning wind power equipment from China, the final determination of countervailing duty investigation concerning utility scale towers from China, and the final determination of countervailing duty investigation concerning crystalline silicon photovoltaic cells from China. In the third part, the current system of Chinese renewable energy subsidies is stated first, which is then discussed to see whether it complies with SCM Agreement. Implications and suggestions are proposed in the last part of this article to improve the legislation of Chinese renewable energy subsidies.