欧盟《反倾销基本条例》中“成本调整法”的合规性及中国对策  

Compliance with the "Cost Adjustment Method" in the EU Basic Anti Dumping Regulation and countermeasures for China

作　　者：王永杰 楼晶斐 WANG Yongjie;LOU Jingfei(School of Law and Politics,Zhejiang Sci-Tech University,Hangzhou 310018,China)

机构地区：[1]浙江理工大学法政学院,杭州310018

出　　处：《浙江理工大学学报（社会科学版）》2023年第2期206-216,共11页Journal of Zhejiang Sci-Tech University：Social Sciences

基　　金：教育部人文社会科学研究项目(17YJA8200030)。

摘　　要：“成本调整法”是欧盟确定产品正常价值的一种计算方法,其用外部信息构建结构价格确定产品正常价值。欧盟《反倾销基本条例》与《反倾销协定》关于成本调整的前提与确定正常价值方式的规定大体相似,但欧盟在适用“成本调整法”时对“合理”的解释、公平比较义务以及调整成本应遵守“原产国生产成本”义务等方面与WTO规则存在诸多不一致的地方。中国应当未雨绸缪深入研究欧盟“成本调整法”和WTO争端解决机构对此做出的相关解释与澄清。中国政府与企业还应共同努力,推动会计记录符合WTO规则要求,使欧盟利用中国出口商或生产商的会计记录的数据作为计算正常价值的基础。The"Cost Adjustment Method",as a calculation method used by the EU to determine the normal value of a product,uses external information to construct a structural price to determine the normal value.The EU Basic Anti-Dumping Regulation and the Anti-dumping Agreement on the premise of adjustment and the way to determine the normal value are generally similar.There are many inconsistencies between the EU and WTO rules in the application of the"Cost Adjustment Method",the interpretation of"reasonable",the obligation of fair comparison and the obligation to comply with the"cost of production in the country of origin",etc.China should proactively study the EU's"Cost Adjustment Method"and the relevant interpretations and clarifications made by the WTO Dispute Settlement Body.The Chinese government and enterprises should also make efforts to promote the compliance of accounting records with the rules so that the EU can use the data from the accounting records of Chinese exporters or producers as the basis for calculating normal value.

关 键 词：《反倾销协定》 《反倾销基本条例》 正常价值 结构价格 “成本调整法” 合规性 

分 类 号：D996[政治法律—经济法学]