企业反倾销会计问题浅析

随着世界经济一体化的发展,反倾销越来越成为世界各国所采用的贸易保护手段,世界各国针对我国的反倾销行为,给我国许多企业的正常生产经营造成了重大影响,反倾销形势不容乐观。目前,我国企业在应对国外的反倾销诉讼中,在反倾销会计方面存在很多问题,导致其利益受损。我国应从外部和内部两个方面加强反倾销会计工作,完善企业财务会计制度,建立行会联合定价制度,建立反倾销会计预警系统,从而防患于未然,最大限度的保证企业的合法利益。     

反倾销对我国无缝钢管影响及其对策

随着经济全球化进程的不断加快,我国的出口贸易额也呈现出快速增长趋势,我国与世界各地区之间的经济往来日益密切,但是在贸易过程中也暴露出更多的问题与矛盾。反倾销作为一种惩罚性机制,为国际贸易环境的形成提供了一个重要的条件,但它往往变相成为一种贸易保护手段。我国是遭遇反倾销调查最多的国家之一,其中钢铁产业已经成为我国遭遇反倾销调查最严重的产业,而无缝钢管则首当其冲。面对这一形势,我国应当如何面对并扭转利空形势,而企业又如何在危机中寻找生存之机?首先分析了我国无缝钢管遭遇反倾销的现状,然后从主客观方面分析了造成这一状况的原因,鉴于反倾销对我国无缝钢管生产和出口的严重负面影响,最后提出我国的应对之策。     

我国遭遇反倾销制裁的特点及原因分析

反倾销作为一种公平贸易的保护措施被世界各国认可,其本质在于对非公平的贸易起到保护国内产业的作用。然而国际贸易实务中,反倾销被广泛应用于贸易保护中。我国作为主要出口国遭遇反倾销调查的数量逐年增加,这对我国经济增长以及出口产业的发展影响颇大。本文结合1995年到2012年间反倾销制裁的案件情况以及出口企业的基本状况,对我国所遭遇反倾销调查的特点及原因进行分析,并基于这些分析提出应对策略。     

对反倾销的一些思考

反倾销是WTO允许的世界各国均可采用的维护公平贸易秩序,抵制不正当竞争的重要手段之一.反倾销法律已成为WTO成员方贸易法律的重要组成部分.随着世界经济贸易一体化进程的加快,贸易与投资自由化已经成为不可阻挡的大趋势.     

反倾销:敢问路在何方

一、反倾销:中国深受其害 反倾销是WTO允许的世界各国均可采用的维护公平贸易秩序、抵制不正当竞争的重要手段之一。按照国际贸易理论,倾销属于不正当竞争行为,会对进口国的国内产业造成严重损害,因此反倾销本身无可厚非。但世界上越来越多的国家正在滥用反倾销,即以反倾销之名行贸易保护之实。尤其是20世纪90年代以来,全球反倾销立案数量呈增长趋势,有越来越多的发展中国家开始运用反倾销手段。     

加强市场竞争意识 提高反倾销运作水平

世界各国纷纷运用反倾销武器保护本国企业的利益 ,国外企业在国际市场上逐渐取得竞争优势的同时 ,在本国市场上又以反倾销手段排挤外来产品 ,我国出口产品最近一段时间以来连续遭遇国外企业的反倾销控诉 ,国内企业也应该很好地运用反倾销手段保护自己的权益。     

我国外贸企业应对反倾销的战略思考

随着社会经济的不断发展,我国的贸易出口也呈现持续增长的趋势,传统的贸易保护手段已经不能够适应时代发展的要求,国际上许多国家也在世界贸易组织的允许下,开始采取新的贸易保护手段,即反倾销手段。近几年,我国产品在国际市场上多次遭到反倾销投诉,这其中既有其他国家给予的压力,当然也有我们外贸企业自身的原因。本文将对倾销与反倾销的概念、出口贸易企业遭遇反倾销的现状及特点、我国外贸企业遭遇反倾销的原因以及出口企业应对反倾销的策略进行研究。     

浅析近年来我国屡遭反倾销的原因和对策

一、我国遭反倾销愈演愈烈 近年来,随着我国对外贸易的迅速增长,我国开始成为全球贸易争端的最大受害国.而这些贸易争端中最主要的是对中国出口产品的反倾销问题.从1979年欧共体对中国糖精率先发难以来,针对中国的反倾销调查迅速增加.据不完全统计,到2004年6月底,世界各国对华反倾销案累计将近590起,直接影响国内500多亿美元的出口.中国已成为世界上遭遇反倾销最多的国家,连续9年成为世界头号反倾销目标国.     

反倾销权滥用的法学思考

反倾销作为世界贸易组织许可使用的贸易保护措施 ,为世界各国尤其是西方国家保护本国产业利益所频繁使用的一种手段。我国成为世界上遭受反倾销调查和实施反倾销措施最多的国家 ,其中不乏反倾销权的滥用。我国应对反倾销权的滥用进行法学界定 ,并建立滥用反倾销调查权和反倾销措施的损害赔偿制度 ,以利维护国家的经济利益     

入世后反倾销形势与对策

目前，我国已成为遭受反倾销调查最多的国家之一，自1979年以来，中国产品已累计遭受近400多起反倾销起诉，直接影响出口100亿美元以上，随着世界经济全球化步伐加快，关税逐步降低，非关税壁垒逐步减少，在这种环境中，反倾销成为世界各国维护公平贸易环境，抵制不公平竞争的重要手段，另一方面，随着国际竞争的加剧，反倾销也成了贸易保护主义的工具。     

中国食品行业应诉国外反倾销的特点

近年来,中国食品行业在国际市场上屡遭反倾销投诉,企业损失惨重。因此,深刻了解国外对中国食品行业反倾销调查的特点,并采取相应措施,已成为中国企业进一步开拓国际市场的当务之急。针对上述现状,并结合国外对中国食品行业实施反倾销的四个特点,对其遭遇反倾销的原因及损害进行了深层次的分析。中国食品行业应该培养并形成自己的核心竞争力,并强化反倾销意识,这样可以从根本上改变食品行业出口频频遭遇反倾销的状况。     

确定反倾销正常价值方法的研究

发达国家以“正常价值”为标准来确定进口产品是否存在倾销,如果存在倾销,就以此为依据确定倾销幅度和反倾销税税率。但是发达国家对市场经济国家和非市场经济国家确定其“正常价值”的方法是不一样的。绝大多数针对我国的反倾销都指控我国是一个非市场经济国家,因此对我国应采用非市场经济国家条件下确定正常价值的方法。这给我国带来了极大的负面影响,文章对此提出了若干解决的思路。     

欧盟对华反倾销的影响因素及对策分析

本文从欧盟与中国的经贸关系入手,结合欧盟对我国的反倾销的历史和现状,详细分析了欧盟对我国频繁反倾销的原因。在此基础上提出了应对欧盟反倾销的措施。     

农民生存权视野下的农村社会保障——我国农村社会保障制度的法理透视

我国政府在制定有关“三农”问题的社会政策和法律制度时,应该从农民最基本的生存利益出发,从法律上来说,必须围绕着如何保障农民的生存权利,展开各项制度建设。我国目前已经通过各种形式的立法,努力确保农民的生存权。农村社会保障法是落实农民生存权的最为重要的法律途径。本文将从法理上廓清农民生存权与农村社会保障制度的内在关联,从而对农民生存权和农村社会保障问题进行总结和展望。     

Anti‐dumping: What are the Numbers to Discuss at Doha?

While tariff barriers have decreased worldwide through various GATT rounds, anti‐dumping has surged to play a crucial role as the most important non‐tariff barrier. After much debate and opposition, anti‐dumping is on the agenda of the Doha round of multilateral trade negotiations and it is one of the most important issues, especially for developing countries as they are the main targets of this policy instrument. With this prospect, it is important to assess the relevance of anti‐dumping not only by focusing on traditional users but by analysing the experience of new users, which are now major players in the field. This paper improves upon existing studies by providing a comprehensive assessment on the use of anti‐dumping. First, data on the time pattern of worldwide implementations of anti‐dumping laws are presented. This time profile shows interesting relationships with legal developments in GATT and WTO dispositions. Second, usual sources of data are complemented with various other sources. This allows the inclusion of recent heavy users like China, Russia, Taiwan and Ukraine, which are ignored in similar studies but important for their trade volumes. This enlarged and updated dataset shows that new users are even more important than previously thought, with implications for the Doha negotiations.     

A Centennial of Anti‐dumping Legislation and Implementation: Introduction and Overview

A century has passed since the Government of Canada adopted the first recorded anti‐dumping law in 1904. The Canadian legislation was soon followed by similar legislation in most of the major trading nations in the industrialised world prior to and after World War I. Anti‐dumping provisions were later incorporated into the General Agreement on Tariffs and Trade (GATT) following World War II. Nowadays, virtually all of the industrialised and developing countries in the world economy have adopted anti‐dumping legislation. In view of the long and increasingly widespread use of anti‐dumping measures, we marked the centennial of Canada's 1904 legislation with a symposium at the University of Michigan on 12 March, 2004. The symposium papers document the experiences with anti‐dumping and then ask whether and how anti‐dumping can be reformed. Although we all would probably agree that the best solution would be to retract all anti‐dumping legislation, this is unlikely to happen in the foreseeable future. Anti‐dumping laws serve a variety of purposes, and powerful political forces stand in the way of eliminating these laws. Anti‐dumping provides a stronger and more focused means of safeguards protection against surges of imports than GATT‐legal safeguards laws permit. Anti‐dumping also formalises a meaning for ‘unfair trade’ that, though essentially meaningless from an economic standpoint, strikes a chord in public perception. And finally, in spite of its appearance of being constrained by objective administrative rules, anti‐dumping in practice is a potent political tool that governments are able to manipulate in order to satisfy powerful constituents. With all this going for it, anti‐dumping is unlikely ever to be relinquished as an economic policy tool by governments.     

Anti‐dumping duty circumvention through trade rerouting: Evidence from Chinese exporters

We study the evasion of US anti‐dumping duties by some Chinese exporters through trade rerouting via third countries or regions. Using detailed monthly trade data reported by China and the US Customs during the period of 2002–06, we find that US anti‐dumping actions against China lead to a stronger positive correlation between US imports from third countries and Chinese exports to the same third countries. Such a positive correlation is more pronounced for the products subject to anti‐dumping duties (treatment groups) than similar products not subject to these duties (control groups). The evidence is stronger for less‐differentiated products whose certificates of origins are easier to be modified and is stronger for third countries where the rerouting cost is low. These findings are consistent with a trade rerouting story, rather than a simple story of trade diversion (i.e., increase in some third countries' imports from China) and trade deflection (i.e., increase in some third‐country exports to the US). We also rule out other alternative stories, consider prior production in third countries and concurrent anti‐dumping actions against China or third countries, pay a particular attention to the many zero trade flows in the monthly level data and check the robustness to using an alternative control group and quarterly data, etc.     

Anti‐dumping Protection in a Liberalising Country: Mexico's Anti‐dumping Policy and Practice

The use of anti‐dumping policy has been steadily growing in recent decades, and so has the theoretical and empirical literature on anti‐dumping. However, while developing countries as a whole have become at least as active as the ‘traditional’ anti‐dumping regimes (the USA, the EU, Canada and Australia), the literature is almost exclusively concerned with the latter group. This article gives an overview of anti‐dumping policy and practice in Mexico, one of the leading ‘new’ anti‐dumping regimes. It assesses how anti‐dumping has expanded since the country began liberalising trade in the mid‐1980s, and discusses how the policy has been applied in a protectionist way that is not dissimilar to policy practice in the traditional user countries.     

WTO时代的世界反倾销特点研究

反倾销是世界许多国家和地区普遍采用的用于保护国内市场和厂商的做法,该做法已对世界各国和地区产生了深远的影响,根据WTO对反倾销的统计数据,可以观察到在WTO时代的世界反倾销呈现的若干特点及发展趋势。     

How do countries respond to anti‐dumping filings? Dispute settlement and retaliatory anti‐dumping

Empirical studies have found that countries may respond strategically to the anti‐dumping petition filed against their exporters through their own retaliatory actions. Although most previous studies have focused on retaliatory anti‐dumping filings, in this paper we explore another potential avenue for strategic response—filing a complaint under the World Trade Organization's (WTO ) dispute settlement understanding. Using a panel of global anti‐dumping filings between 1995 and 2011, we analyse under what conditions countries will choose to retaliate through either an anti‐dumping petition or a WTO dispute, and to what degree these two strategies are complementary or act as substitutes. We find statistical evidence that countries are more likely to file a WTO dispute when they have also filed a retaliatory anti‐dumping petition, suggesting that these two strategies may be complementary.