反倾销税税额的确定问题研究  

A Study on Determining the Amount of Anti-Dumping Duty

作　　者：黎炳潮 

机构地区：[1]肇庆学院旅游与历史文化学院,广东肇庆526061

出　　处：《肇庆学院学报》2015年第6期7-10,20,共5页Journal of Zhaoqing University

摘　　要：目前,在国际社会上,关于如何确定反倾销税金额的问题仍存在意见不一的计算方法,如以美国为代表的以倾销幅度确定反倾销税税额;以欧盟、印度为代表的支持以从低征税规则确定反倾销税金额。从从高征税标准确定税额和从低征税标准确定税额两方面进行利弊的比较分析,并结合《GATT1994》和WTO《反倾销协议》的相关国际法律条文进行深入研究。结合反补贴税的适当金额的独立地位,对反倾销税的金额如何确定进行进一步探讨。At present, in the international community, there are different methods about calculation for how to determine the amount of anti-dumping duty. For example, The United States applies dumping margin to determine anti-dumping duty; The EU and India apply the lesser duty rule. In this paper, the writer will dissertate it from two sides, and quote some clauses from GATT1994, WTO anti-dumping. It contacts the independent status of appropriate amounts in countervailing duty. Next, it will do more analysis for determining the amount of anti- dumping duty.

关 键 词：倾销幅度 损害幅度 适当金额 从低征税标准 

分 类 号：F73[经济管理—产业经济]