直面反倾销应诉的税务筹划与战略  

Facing the Tax Management Stratagem of the Antidumping Investigation

作　　者：冯巧根[1] 

机构地区：[1]南京大学会计系,江苏南京210093

出　　处：《科技进步与对策》2005年第6期132-134,共3页Science & Technology Progress and Policy

基　　金：教育部人文社科基金资助课题(02JA790020)的最终成果之一

摘　　要：中国已成为世界上第5大贸易国,也是遭受反倾销调查案件最多的国家,同时,中国被裁定的高额反倾销税使企业遭受了巨大的经济损失。因此,基于会计视角审视反倾销的税务筹划,研究我国企业反倾销应诉中的税务管理战略,具有十分重要的理论与现实意义。Absteract:China has become the fifth commercial country in the world,and also suffered the unimaginable investigation of unfair anti-dumping.Since the discrimination of economic market status,the confirmed anti-dumping duty rate to china is the highest,which caused vast loss as well.Anti dumping has been the topic Chinese enterprise and accounting fields have to face with.So,studying the tax management and solve of antifumping is very important.

关 键 词：反倾销应诉 税务筹划 管理战略 

分 类 号：F810.422[经济管理—财政学]