论文部分内容阅读
WTO《反倾销协定》鼓励各成员方采用从低征税原则,将倾销幅度和损害幅度进行对比进而确定反倾销税率。采用从低征税规则,不但可以弥补国内产业受到的损害,同时又符合相关产业和下游消费者利益,可谓一举两得。本文将对从低征税规则进行简单的概述,并依次介绍WTO重要成员方对于从低征税原则的态度,最后结合从低征税规则对我国《反倾销条例》完善提出意见。
The WTO Anti-Dumping Agreement encourages all members to adopt the principle of low taxation and compare the dumping margin with the damage margin to determine the anti-dumping duty rate. Adopting the rules of low taxation not only can make up for the damage suffered by the domestic industries, but also meet the interests of the relevant industries and downstream consumers. This article will give a brief overview of the rules of low taxation, introduce the WTO members’ attitudes towards the principle of low taxation in turn, and finally put forward opinions on the improvement of our country’s “Anti-dumping Regulations” from the low taxation rules.