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<P>　　按照世貿(mào)組織爭端解決機(jī)制，專家組的終裁報(bào)告發(fā)布后，被訴方可以就裁決結(jié)果提出上訴。上訴機(jī)構(gòu)的審案時(shí)限一般為60天，最長不超過90天。上訴機(jī)構(gòu)可以維持、修改或推翻專家小組所做的法律認(rèn)定和結(jié)果。其報(bào)告應(yīng)在各成員發(fā)布的30天內(nèi)由爭端解決機(jī)構(gòu)通過(除非爭端解決機(jī)構(gòu)一致決議不通過該報(bào)告)，報(bào)告所做的裁決應(yīng)該迅速得到執(zhí)行。</P> <P>　　這意味著，如果中國不就專家組的終裁報(bào)告提出上訴，或者上訴機(jī)構(gòu)維持專家組所做的法律認(rèn)定和結(jié)果，那么，中國將輸?shù)暨@場(chǎng)官司，從而不得不修改已經(jīng)公布的對(duì)進(jìn)口汽車零部件的征稅標(biāo)準(zhǔn)。</P> <P>　　2005年4月，中國開始實(shí)施《構(gòu)成整車特征的汽車零部件進(jìn)口管理辦法》。該辦法規(guī)定，構(gòu)成整車特征的進(jìn)口汽車零部件按照25%的整車稅率計(jì)征關(guān)稅，而不是普通零部件10%的稅率。</P> <P>　　如果出現(xiàn)以下幾種情形之一，那么，進(jìn)口汽車零部件構(gòu)成整車特征。(一)進(jìn)口全散件或半散件組裝汽車的；(二)進(jìn)口車身(含駕駛室)、發(fā)動(dòng)機(jī)兩大總成裝車的；進(jìn)口車身(含駕駛室)和發(fā)動(dòng)機(jī)兩大總成之一及其他3個(gè)總成(系統(tǒng))(含)以上裝車的；進(jìn)口除車身(含駕駛室)和發(fā)動(dòng)機(jī)兩大總成以外其他5個(gè)總成(系統(tǒng))(含)以上裝車的。(三)進(jìn)口零部件的價(jià)格總和達(dá)到該車型整車總價(jià)格的60%及以上的。其中，第三項(xiàng)整車特征核定標(biāo)準(zhǔn)自2006年7月1日起開始生效。</P> <P>　　由于第三項(xiàng)整車特征核定標(biāo)準(zhǔn)將增加依靠大量進(jìn)口零部件組裝汽車的豪華車生產(chǎn)企業(yè)的成本，在歐美一些豪華車生產(chǎn)企業(yè)的游說和推動(dòng)下，2006年3月，歐盟、美國就此問題訴諸WTO，與中方開始在WTO爭端解決機(jī)制下進(jìn)行磋商，之后加拿大也加入進(jìn)來，但磋商沒有達(dá)成共識(shí)。2006年10月26日，WTO爭端解決機(jī)構(gòu)成立專家組審理此案。</P> <P>　　這個(gè)爭端的焦點(diǎn)在于，歐美認(rèn)為中國不應(yīng)該對(duì)所有進(jìn)口零部件實(shí)行統(tǒng)一關(guān)稅，而不是將“構(gòu)成整車特征的零部件”和其他零部件差別對(duì)待。但中方認(rèn)為，一些國外汽車企業(yè)通過“化整為零”的方式，通過進(jìn)口成套散件在中國境內(nèi)大肆組裝汽車，偷逃關(guān)稅，危害了中國的利益。</P> <P>　　在磋商期間，中國政府曾經(jīng)于2006年7月5日做出讓步，將上述第三項(xiàng)整車特征核定標(biāo)準(zhǔn)的實(shí)施日期由2006年7月1日推遲到2008年7月1日。</P> <P>　　目前為止，商務(wù)部還未就WTO專家組的終裁報(bào)告做出正式反應(yīng)。據(jù)記者了解，商務(wù)部有關(guān)司局正在與中國WTO研究會(huì)、中國汽車流通協(xié)會(huì)等機(jī)構(gòu)合作商討對(duì)策。</P> <P>　　一直主張對(duì)此爭端持強(qiáng)硬態(tài)度的中國前入世談判代表、中國WTO研究會(huì)副會(huì)長徐秉金表示，中國必須要上訴，否則自身利益將受到極大傷害。他認(rèn)為，中國制定的政策并不違背WTO的相關(guān)規(guī)則，而且制止進(jìn)口大部分汽車零部件到當(dāng)?shù)亟M裝逃避稅收的做法在包括歐美在內(nèi)的其他國家都是普遍存在的。</P> <P align=right><FONT face=楷體_GB2312>來源：21世紀(jì)經(jīng)濟(jì)報(bào)道</FONT></P> 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