国际反倾销中公共利益问题及其启示

反倾销是国际上通行的制止不正当竞争、规范国际贸易秩序的重要手段。但近年来,随着反倾销手段使用频率的提高、范围的扩大而导致的公共利益问题越来越引人关注。从国际反倾销中公共利益原则的实施现状来看,这一原则今后必将成为国际反倾销领域中的重要组成部分。     

正确把握反倾销调查中的公共利益原则

随着全球关税和非关税措施不断降低和减少，被世界贸易组织允许的贸易救济措施——反倾销，越来越多地被各国频繁使用。为反对反倾销滥用和贸易保护，少数国家在反倾销法律中，引入了公共利益调查规定。近年来，我国经济发展加快，进出口大幅增长，国际贸易摩擦增多，反倾销案件不断。我国产业也开始运用反倾销规则，维护自己合法权益。在我国发起的反倾销调查案中，如何正确把握公共利益原则，平衡各涉案群体的利益，是相关利害关系方关注的热点。根据马克思主义辩证法的立场和观点，按照中央构建社会主义和谐社会的精神，一切从实际出发，实事求是客观、科学地分析和处理反倾销调查中的公共利益问题，是调查机关必须解决的问题。     

反倾销“公共利益”原则的社会认同与价值取向

在世界经济高速发展、国际间商品与资本流动空前活跃的今天,竞争与垄断、贸易自由与贸易保护、个体利益与公共利益等方面的矛盾正日益明显,“公共利益”原则在屏蔽和均衡反倾销损害中的重要性愈加突出。文章从“公共利益”的实质出发,分析了“公共利益”的社会认同与相关实践,并对这一指导思想在反倾销问题上国内“公共利益”集团保护、国外“公共利益”集团协调以及全球化环境下的竞合理念等三种价值取向进行了有益的探讨,将国际间的反倾销问题引向良性发展的道路。     

我国反倾销公共利益的实践与完善

在反倾销实施过程中权衡公共利益、最大限度地维护社会整体利益已经得到世界各国普遍认可。入世后,我国实施对外反倾销措施的规模不断增大,充分考虑公共利益问题是十分必要的。本文对目前我国反倾销公共利益原则的实践现状和完善的方向进行了论述。     

原材料反倾销中相关产业利益的衡量

作为一项被世界贸易组织认可用于保护国内产业安全、限制或制止国外企业和产品不正当竞争的重要法律措施,反倾销正被越来越多的国家所采用。但是在运用反倾销措施保护国内受倾销损害产业的利益的同时,下游用户及最终消费者在内的相关各方的利益可能会遭到损害,并最终导致整个社会公共利益降低。本文通过引入“直接前项指数”,对产品在行业中的基础性程度进行反映;为产品反倾销中相关利害产业所受影响的衡量提供定量分析的基础,从而为反倾销案件中整体公共利益的衡量提供有益的判断框架。     

反规避措施中的公共利益评价问题初探

鉴于WTO成员反倾销实践中公共利益评价的不统一,在修订WTO反倾销协议时引入公共利益评价的呼声日渐强烈,多哈回合谈判有关反倾销协议修订的主席案文对此作了相应规定。反规避作为反倾销的重要延伸和发展,在反规避立法中考虑公共利益问题理应是大势所趋。随着欧美对华反规避调查的逐年上升,我国应当扬弃欧美反倾销公共利益评价机制存在的问题,力主在反规避国际立法中公平合理地引入公共利益评价机制。     

反倾销成本会计的理论及实际应用

自我国加入WTO之后,我国经济发展步伐不断加快。一些国家出于保护本国经济发展,限制我国经济的发展的目的,频频对我国出口企业进行反倾销调查。反倾销应诉不仅仅涉及到了法律、贸易层面,从会计层面来看,反倾销更是一个重要的会计问题。本文就反倾销成本会计的理论及实际应用进行了讨论,不仅阐述了反倾销成本会计的相关概念,而且讨论了反倾销成本会计的核算原则及实际应用目的。最后对于完善反倾销成本会计实际应用情况提出了一些建议。     

试论反倾销中的公共利益原则

反倾销措施因其自身的局限性对于公共利益有一定程度的损害。本文对公共利益的涵义进行了新的界定，并从经济学的角度分析了反倾销税征收对公共利益的影响，从而得出结论：政府应当引导生产企业提高生产效率，从根本上保护公共利益。     

完善自主创新激励机制研究

"十七大"我国确定了建设创新型国家的发展战略,通过各方面的努力,我国的自主创新取得了进步。但是从我国目前自主创新的激励机制角度来看,仍然存在自主创新的收益分配不合理、缺乏资金支持、知识产权保护不足等问题,通过树立有利于自主创新的组织文化、建立合理的自主创新收益分配制度、政府加大财政政策支持力度、拓宽自主创新的融资渠道、加大知识产权保护等措施,将会提升我国企业自主创新的能力。     

应对反倾销会计联动机制的问题与对策研究

随着我国对外贸易的飞速发展,国外对华反倾销诉讼越来越多。如何在应对反倾销中将政府、行业协会、会计中介机构以及涉诉企业联合起来,充分发挥整体和机制的优势,以便从源头上避免或减少国外对我国产品的反倾销起诉,是当前我国必须思考和解决的问题。本文深入分析了我国企业应对反倾销会计联动机制的现状和在反倾销中应诉不力的原因,并基于会计角度,从政府、行业协会、以及出口企业等几个层面,提出了我国企业建立应对反倾销的会计联动机制的措施和建议。     

Product Heterogeneity and Cost Allocations in Contingent Trade Protection

The WTO allows members to impose contingent protection, including anti‐dumping duties, within agreed constraints. Anti‐dumping proceedings typically name a single captioned product but include large numbers of individual products within that caption. The inclusion of multiple products creates a variety of issues for both anti‐dumping and other contingent protection measures, issues that have been prominent in national actions and WTO dispute settlements, but have been largely ignored in research. This work focuses on the most important such area, the allocation of costs among products in anti‐dumping proceedings. We develop a comprehensive economic analysis for cost allocation issues, and couple it with the accounting tools that must be used for its implementation, to derive the first‐best allocation methods for anti‐dumping purposes. These results have direct relevance in other contingent trade contexts, such as injury determinations and subsidy pass‐through analysis.     

我国陶瓷行业遭遇反倾销的成因与对策

近年来,我国陶瓷行业遭遇多起反倾销调查。其原因既有发起国受金融危机的影响而出台贸易保护措施以保护其国内陶瓷产业方面的因素,也有我国陶瓷企业出口产品附加值低、价格低方面的因素。应对反倾销调查,我国陶瓷企业要积极应诉,并争取获得进口商的支持,得到行业协会和政府的帮助,同时提高产品的附加值和科技含量。     

Tariff Liberalisation and Increased Administrative Protection: Is There a Quid Pro Quo?

Theoretical models and intuition suggest that the amount of non‐traditional protection such as anti‐dumping duties will increase as more traditional forms such as tariffs are lowered under multilateral trade agreements. This paper is the first empirical study of the role of tariff liberalisation in the spread of anti‐dumping. Through both correlations and regression approaches we analyse the relationship between tariff concessions made during the Uruguay Round trade negotiations and the filing of anti‐dumping petitions, with particular interest in whether multilateral trade reductions have spurred the recent growth in new users of anti‐dumping policies. We find that, at least for developing economies, tariff reductions agreed to under the Uruguay Round not only increased the likelihood of a country using anti‐dumping protection but also the total number of anti‐dumping petitions filed by countries.     

An Analysis of Factors Influencing the Anti‐dumping Behaviour in India

The use of anti‐dumping measures as a trade protection tool, has increased phenomenally during the last decade. One significant aspect of this new trend is the increasing involvement of developing countries. India is one such country which has emerged as a very frequent user of anti‐dumping measures, surpassing even the traditional users. It had initiated more than 300 anti‐dumping cases by the end of 2002–03. Many of these cases are against developing countries. Most of the cases are concentrated in narrow range product groups, like chemicals and petrochemicals, iron and steel, pharmaceuticals and textiles. This study examines India's experience with anti‐dumping measures. The main objective of the study is to identify the factors which might have influenced the anti‐dumping behaviour in India. Discussion of these factors shows that imports have increased considerably. This is particularly true for a number of developing countries facing dumping charges in India. At the same time, many of the domestic producers of the like products have performed poorly during the last decade. Such trends may instigate the import‐competing industries to seek anti‐dumping protection and may also influence the authority to provide that. However, the results of our statistical exercise show that, although imports and performance of the domestic industry might have influenced the initiation of anti‐dumping cases, these factors did not seem to significantly influence the final decision of the authority. The results rather indicated a tendency on the part of the authority to provide anti‐dumping protection to industries, which are characterised by a large number of firms.     

产业损害成因及其对策的研究

加入WTO后,我国出口产品经常受到反倾销、技术壁垒和知识产权等问题的困扰,严重影响了我国产品的出口,而且国外一些产品的倾销也严重损害了我国相关产业的正常发展,这些问题对国民经济的健康发展产生了不良影响。从企业角度分析了反倾销、倾销、技术壁垒和知识产权保护等问题的成因,并在此基础上,提出了应对我国产业损害问题的政策建议。     

论中国遭遇反倾销制裁的原因和应对举措

随着中国加入世贸组织,我国的对外贸易也进入了一个新的发展阶段,反思中国遭受的外国反倾销制裁,令人痛心。结合反倾销的发展历史,分析我国所遭受的反倾销指控的原因,以及它的应对机制,目的在于建立一个集监测与预防,应对与反击于一体的反倾销机制,以便更好地维护我国对外贸易秩序,推动经济的发展。     

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.     

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。     

Is price undertaking a more friendly protection policy than an anti-dumping duty?1

It is generally believed that price undertaking is a more amicable protection policy for a foreign dumping firm than an anti-dumping (AD) duty as the former allows the foreign dumping firm to keep the duty rents. However, this result contradicts the empirical finding in, who shows that only 41% of anti-dumping measures in EEC end up with price undertaking in 1981–2001, even though firms can commit to a minimum price instead of being imposed with an anti-dumping duty. From the perspective of the dumping firm, this paper shows that whether the price-undertaking police is more or less amicable than the AD duty is contingent upon the competition modes of the firms in the industry.     

现阶段印度对华反倾销的实践特点及对策

反倾销是保护国内产业健康发展，维护公平贸易环境的一个重要手段。中国出口产品频遭印度反倾销制裁已成为中国对外贸易的主要议题。本文分析了现阶段印度对华反倾销的实践特点，并分析了其形成的原因。最后，分别从几个方面探讨了规避印度对华反倾销的若干对策建议。