中国反规避立法之探索  被引量:1

TO EXPLORE THE LEGISLATION OF ANTI-CIRCUMVENTION IN CHINA

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作  者:王红玲[1] 韩艳旗[1] 

机构地区:[1]湖北大学商学院,湖北武汉430062

出  处:《北方经贸》2006年第3期44-46,共3页Northern Economy and Trade

摘  要:规避和反规避是国际贸易领域中的一个新问题,这一问题对各国的贸易影响较大。而中国近几年来已成为吸引外商直接投资(FDI)最多的国家之一,在这之中又不可避免会存在一部分国外直接投资厂商将我国作为“第三国组装规避”的基地或为规避我国的反倾销税而进行投资的情景。作为一个刚加入WTO不满4年并继续受贸易政策过渡性审议机制条款约束的国家,我国在反规避立法时应该注意以下几个原则:原产地规则先导的循序渐进原则、公正合理并与WTO逐步接轨的原则,以及注重公共利益的原则。Circumvention and and - circumvention are new problems in the field of international trade and they have big influeence on the trade of every country.Now China is one of the countries that have absorbed the most foreign direct investments in the last few yearn, but among these investments, it is unavoidable that some foreign investors are to circumvent the anti - dumping duty or regard our countryas the base of "a third country for the circumvention of assembly operation" .Our country has entered WTO no more than four years and continue being restrained by transitional review mechanism of trade policy, in this paper I suggest that when we prepare the anti - circumvention legislation in the future we should conform to the following three rules: progressive principle of the guide of rules of origin; just and rational and the principle of integrating with WTO step by step and the principle of paying attention to public interests.

关 键 词:反规避 原产地原则 公正与合理 公共利益 

分 类 号:F830.591[经济管理—金融学]

 

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