【作者】 高洁英；

【导师】 刘颖；

【作者基本信息】 暨南大学 ， 经济法学， 2006， 硕士

【摘要】 国际反规避立法的先驱者是欧盟和美国，它们制订了较为完备和成熟的反规避条款。关贸总协定乌拉圭回合谈判也曾把反规避问题纳入议程，并在邓克尔草案中提出了新的反规避条款，但是由于欧美和日韩等国的意见分歧太大，反规避条款最终被删除了。然而，鉴于反规避问题对国际贸易的重要影响，将反规避措施纳入WTO规则之中，是必须而且可能的。 本文共分三个部分。第一部分“反规避措施的产生及其正当性分析”是本文的写作基点。首先介绍了反规避措施的产生，然后对反规避措施的正当性进行了探讨。第二部分“国际反规避立法研究”是本文的重点，从实体法和程序法两个层面分别对欧盟、美国及邓克尔草案的反规避条款进行分析，以期更好的反映出实体法和程序法方面各国立法的不同之处。2004年欧盟对384／96号条例的反规避规则作了的修改。本文紧扣461／2004号条例，对欧盟最新反规避立法进行详细分析。这是本文的一个重点。在现行立法中，只有欧盟对规避行为做出概括性的定义。在现有中文资料当中，对规避行为的定义的理解有所欠缺。本文对461／2004号条例规避行为的定义重新翻译，并以此概念为基点，对欧盟反规避立法进行探讨。第三部分“我国反规避立法的完善”，首先对完善我国反规避立法的必要性、应遵循的原则进行了分析，然后从实体法和程序法两层面对完善我国反规避立法提出了一些具体建议。更多还原

【Abstract】 The pioneer of anti-circumvention legislation is UC and US. They have made the more complete and mature anti-circumvention legislation. At Uruguay round, the issue of anti-circumvention had been discussed, and the new anti-circumvention clause had been put forward in "Dunkel Draft Plan". But due to the huge distinction between EU and US, and Japan and Korea, the clause had been deleted at the end. However, for the important effect of anti-circumvention on international trade, it is a must and a possibility that anti-circumvention measures have been brought into WTO rules.This dissertation is composed of three parts. Part one is the fundamental theory of this dissertation. First, it tells us how the anti-circumvention measure emerges, and then it discusses the legality and rationality of the anti-circumvention measure. Part two "the research of international anti-circumvention legislation" is the emphasis of the dissertation. It analyses the anti-circumvention measures of UC, US and "Dunkel Draft Plan", in the respects of substantial law and procedure law, hoping to reflect the differences in substantial law and procedure law between those parties. UC has amended the anti-circumvention measures of Council Regulation No 384/96 in 2004. Based on Council Regulation No 461/2004, this dissertation analyzes the new anti-circumvention measures in UC with great details, which is a stress of this dissertation. Within the enforcing legislations, only UC makes a definition on circumvention generally. Of all the Chinese material gathered on hand, the understanding of the circumvention seems incorrect. This dissertation has retranslated the definition of circumvention accordance to the Council Regulation No 461/2004. Based on this definition, it discusses the anti-circumvention legislation of UC. Part three "the improvement of anti-circumvention legislation in China" starts with the analyses of the necessity of improving Chinese anti-circumvention legislation and the principles that should be conformed, and then brings forward some specific suggestions in the aspects of substantial law and procedure law.更多还原