国际反规避立法对我国的启示——兼谈海关在反规避法律制度中的作用  

How International Anti-circumvention Law Inspires China——A brief introduction to the role Customs plays in anti-circumvention law

作　　者：刘海燕[1] 

机构地区：[1]上海海关学院法律系,上海201204

出　　处：《辽宁大学学报（哲学社会科学版）》2009年第2期156-160,共5页Journal of Liaoning University(Philosophy and Social Sciences Edition)

摘　　要：反规避是反倾销的扩展和延伸,是反倾销发展到一定阶段的产物。反规避法律制度,主要是运用海关的税则归类和原产地认定等规则来防止规避行为,所以,海关在反规避制度中发挥重要的作用。借鉴国际立法,我国的反规避法律制度应在立法中明确海关在反规避中的权能以及规避行为的具体种类,同时完善原产地规则并赋予海关适度的自由裁量权,以增强我国政府在贸易摩擦中的抗衡能力。Anti-circumvention is the expansion and extension of antidumping, and is the inevitable product after it develops to a certain stage. Some developed countries and regions have enacted very detailed regulation to anti-circumvention. In anti-circumvention legal system, such regulations as eustoms tariff classification and verification of rules of origin are applied to prevent circumvention activities, so Customs plays an important role in anti-circumvention law. It＇s advised that lessons should be learned from international legislations, that competence of Customs and specific categories of circumvention activities should be defined in anti-circumvention legal system of our country. Meanwhile, rules of origin should be perfected and Customs should be endowed with moderate discretionary power to increase the counteracting capability of our government in trade conflicts.

关 键 词：反规避 海关 原产地规则 税则归类 

分 类 号：D996.1[政治法律—经济法学] D922.29[政治法律—国际法学]