The purposes of this paper are to discuss the key problems related to the land use right in the case of Sino-US Anti-Dumping and Countervailing Duties, and find a suitable way to cope with the subsidies duty to the land-use right of Chinese companies. Methods employed are documentation and theoretical research. The results indicate that in the case of Sino-US Anti-Dumping and Countervailing Duties, the United States discussed a lot of issues related to land-use fight policies in China, such as the acquisition of land-use right by Chinese local government, and the land-use right policies in Chinese industry parks. The panel of the case did not adopt the positions of Chinese government in the issues related to the land-use right. However, Chinese still has some opportunities to win in the case. It is concluded that the report of WTO panel in the case of Sino-US Anti-Dumping and Countervaihng Duties did not reasonably analysis the land-use right in China. In order to cope with the subsidy investigation in the future, we should know which parts in the report is right, and which parts is not.%研究目的：对中美“双反”案中有关土地使用权问题进行研究，找出中国在土地使用权反补贴问题上的应对方法。研究方法：文献查阅法，理论研究法。研究结果：美国在“双反”案中，对中国土地征收补偿、工业园区土地使用权制度、土地使用权优惠等土地措施进行反补贴调查，并使用外部基准对中国企业征收反补贴税。中美“双反”案中，WTO专家小组对此问题的裁决及其推理过程对中国不利。虽然如此，通过对美国与WTO土地使用权反补贴问题的分析，发现中国在土地使用权反补贴问题上依然有胜诉的可能。研究结论：美国对中国土地使用权进行反补贴调查并非完全公正，WTO专家小组裁决中对中国土地市场的分析也并非全面，在今后的反补贴诉讼中，应以此为突破口，寻找适当的应对方法。
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