摘要： 对“后私有化企业”生产的产品征收反补贴税的问题与国有企业的财产处分和所有权的转移密切相关，是补贴与反补贴税研究领域里的新课题，也是深入研究补贴和反补贴税问题的重要切入点。本文专门对“美国对英国钢铁产品征收反补贴税案”（以下简称英国钢铁案）中美国的观点进行了深入的分析，并进一步探讨在明确解释《补贴与反补贴税措施协定》（以下简称《反补贴协议》）的相关问题时，本案中出现的论点所发挥的作用。

关键词: “后私有化企业” , 部分残留论 , 反补贴税

Abstract: The problem whether it is legal to impose countervailing duties upon exported products of“post—privatization enterprise”，which is concerned greatly with disposition of properties of the enterprise and transfer of the owner ships，is an important issue to further the reseaych on subsidies and countervailing duties．This article analysis the US standpoints showed in the case where the US levied countervailing duties upon British steel products（the British Steel Case）as the following five aspects，i．e．the measure of time apportion of non—recurring subsidy，the time standard to  ascertain the existence of subsidy and to calculate benefit of subsidy，the burden of proof of development after ascertaining the existence of subsides，the burden of proof of actual effects of subsidy，and the relationship between the beneficiary of subsidy and the product equipments of enterprise，all of which are explained in detail by this article．Then the article sets forth the significance and the value of the opinions involved in the case for our discussing the problems of WTO subsides and countervailing duty．

Key words: pest&mdash, privatization enterprise；subsides；countervailing duty