【作者】 徐西玲；

【导师】 卢炯星；

【作者基本信息】 厦门大学 ， 国际法学， 2006， 硕士

【摘要】 反倾销制度在很大程度上已经背离了公平贸易原则的初衷,其中的“价格公平比较”规则是最具争议的问题之一。通过技术手段人为地认定存在倾销,这种做法有违“价格公平比较”的基本内涵。文章探讨了“价格公平比较”规则在理论和实践上的不公平性,以期引起更多的关注和反思,进而寻求中国的应对策略。本文除前言和结论之外,共分四章。第一章主要介绍WTO《反倾销协定》下“价格公平比较”的若干基本问题。这些基本问题包括含义、原则、比较的步骤以及比较的方法。第二章剖析了“价格公平比较”不公平性的原因和表现。这种不公平性实际上来源于贸易保护主义思想以及《反倾销协定》条款的模糊性。通过有缺陷的计算方法得出本不存在或更高的倾销幅度。这种有缺陷的计算既可能来自于正常价值的确定和调整上,也可能来自于选用的比较方法以及施加的不合理的程序要求方面。第三章提出了对《反倾销协定》下的“价格公平比较”规则若干完善的建议。进而通过分析多哈回合反倾销谈判中各方的立场,提出“价格公平比较”规则的改革过程是相对漫长的,但各国对于公平比较的追求可以使《协定》朝着相对公平的方向发展的观点。第四章分析了“价格公平比较”对中国的不利及中国企业应采取的对策。对中国的不利除了文章前面所分析的外,主要体现在中国入世议定书第15条以及对中国固有的歧视政策上。中国企业自身的缺陷也使其他贸易国家有机可乘,中国企业需要建立和完善反倾销会计,突破市场经济地位,争取有利的筹码。更多还原

【Abstract】 Anti-dumping regime has deviated from the principle of fair trade in a big degree, among which the rule of Price Fair Comparison is one of the most controversial problems. Man-made dumping by technical ways violates the basic meaning of Price Fair Comparison. This dissertation probes into the unfairness of Price Fair Comparison in theory and in practice, aiming at arousing more attentions and considerations and questing for strategies of China in this field.Except the preface and conclusion, this dissertation is divided into 4 chapters as follows:Chapter 1 introduces some basic elements on Price Fair Comparison in WTO Anti-dumping Agreement (AD), including the meanings, principles, processes and approaches of comparison.Chapter 2 deals with the unfairness of Price Fair Comparison. Firstly the chapter analyses the causes of unfairness in Price Fair Comparison, which is the idea of protectionism to domestic industries and the ambiguity of AD’s provisions. Secondly man-made dumping margin is calculated by defective ways, which may come from the confirmation and adjustment of normal value and export price, or the comparison method chosen and absurd claims in procedure imposed by the investigation authorities.Chapter 3 gives some advices on Price Fair Comparison in AD. Furthermore, the chapter analyses the different stands of some counties in anti-dumping in the Doha negotiation, after which brings forward some views. Although the time of reformation on rule of Price Fair Comparison is long, it can develop toward a direction of a relative fairness because of different countries’thirsts for fair comparison.Chapter 4 focuses on the disadvantages of Price Fair Comparison to China and the strategies of Chinese companies in this field. The disadvantages embody Article 15 of Protocol on the Accession of the People’s Republic of China and inherent discrimination policies to China coming from some large countries except for the analyzed above. At the same time, Chinese companies leave rooms for the adoption of unfair measures during foreign anti-dumping investigations because of defective cost accounting. The author argues that it is necessary for Chinese companies to establishand develop accounting system in anti-dumping.更多还原