倾销

This paper through taking European Association as a representative of the international anti-dumping policy's evolvement and the discussion of the accountancy standard to the market economy position cognizance. Put forward establishment the international anti-dumping evadable accounting, establishment the international anti-dumping litigation accounting, According to the international usual practice to carry on independent audit, Speed the development of international anti-dumping accountancy's talented person, this four accountancy's measures.

本文通过对以欧盟为代表的国际反倾销政策演变及其对市场经济地位认定的会计标准的探讨，提出了建立国际反倾销规避会计，建立国际反倾销应诉会计，按国际惯例进行独立审计，加快国际反倾销会计人才的培养四条会计措施。

Put forward establishment the international anti-dumping evadable accounting, establishment the international anti-dumping litigation accounting, According to the international usual practice to carry on independent audit, Speed the development of international anti-dumping accountancys talented person, this four accountancys measures.

本文通过对以欧盟为代表的国际反倾销政策演变及其对市场经济地位认定的会计标准的探讨，提出了建立国际反倾销规避会计，建立国际反倾销应诉会计，按国际惯例进行独立审计，加快国际反倾销会计人才的培养4条会计措施。

There are four parts in this paper:The first part: the development of the anti-dumping legislations. Based on the analysis of the harm of dumping to the economy, it demonstrates the necessity and impendency of anti-dumping and points out the development and tendency of the anti-dumping legislations of the world.

全文分为四个部分：第一部分&反倾销法的历史演变与发展趋势&，论述了倾销对经济的严重危害和反倾销立法的重要性和迫切性，并分析国际反倾销立法的演变过程和发展趋势。

The section include how to prevent the anti-dumping and how to counter the anti-dumping, analysed the countermesure of anti-dumping, I point out we can subduce the anti-dumping by actively counter, lighten the influence on the economic.

第二节从如何防止反倾销和如何应对反倾销两个方面具体阐述了我国企业应对反倾销的对策，通过分析笔者指出通过积极的应对，我国完全可以将国外对我国进行的反倾销行为降到最少，大大减轻对我国经济的影响。

It can be concluded on the above comparative study that most of the WTO members are in conformity with the WTO rules in determining their domestic rules of dumping, subsidy and abrupt quantity increase in import. While the present Chinese Anti-dumping regulations have not been completely in conformity with WTO rules. Though the legal rules determining dumping, subsidy or abrupt quantity increase in import are relatively similar, great variations have been found in their implementation, especially when determining the normal value of imported products, whether to adopt "subrogate nation" and how to choose a "subrogate nation".

通过比较研究，笔者得出如下结论：大多数成员方确定倾销、补贴和进口增加的国内规则，在立法层面上已与WTO相关规则基本保持了一致；中国现行的反倾销法规，尚未将WTO关于确定倾销的规则全部转化为国内规则；虽然有关成员方确定倾销、补贴或进口增加的法律规则基本相同，但它们在实践中的具体作法却存在差异，尤其是在确定进口产品的正常价值时，是否采用&替代国&办法以及怎样选定&替代国&，有关成员方的作法差异较大。

This paper notarizes governments, guilds, producers and research circles as main bodies during coping with anti-dumping and differentiates their functions based on interests and functions concerned in a case. After elucidating theoretically the necessity of cooperation among these four bodies, this paper schemes out a cooperating mechanism towards anti-dumping against agricultural pro...

本文根据反倾销和应对反倾销活动中所涉及的利益关系和功能需要，明确政府、农产品行业协会、农产品生产经营者和专家学者群体为应对反倾销活动中的四类主体，在界定其各自职责功能并阐明合作必要性的基础上，根据合作的内在规定性从表征、动力和保证等三个层面研究设计了我国农产品应对反倾销的四体合作机制。

1 The decision whether or not to impose an anti dumping duty in cases where all requirements for the imposition have been fulfilled, and the decision whether the amount of the anti dumping duty to be imposed shall be the full margin of dumping or less, are decisions to be made by the authorities of the importing Member.

在全部征收条件都已满足的情况下是否要征收反倾销税，以及征收反倾销税的数额是否按倾销幅度的全部或者小于倾销幅度，均由进口成员当局决定。

3 Notwithstanding the provisions of paragraphs 1 and 2, any definitive anti dumping duty shall be terminated on a date not later than five years from its imposition (or from the date of the most recent review under paragraph 2 if that review has covered both dumping and injury, or under this paragraph), unless the authorities determine, in a review initiated before that date on their own initiative or upon a duly substantiated request made by or on behalf of the domestic industry within a reasonable period of time prior to that date, that the expiry of the duty would be likely to lead to continuation or recurrence of dumping and injury.

虽然有本条第1款和第2款的规定，但最终反倾销税仍应自征税起不超过5年之内结束(或者，根据本条第2款规定自最近复审之日起，如果对倾销和损害进行复审的话，或者根据本款的规定)，除非当局主动发起的复审在该日期之前，或者在该日期之前的一段合理时间内，国内产业或其代表及时提出了具体的有根据要求，当局决定继续征收反倾销税对于防止倾销产品继续造成损害或者损害重新产生是必要的。

In order to do that the government has to be able to show that dumping is taking place, calculate the extent of dumping (how much lower the export price is compared to the exporter's home market price), and show that the dumping is causing injury or threatening to do so.

因此，政府得能够指出倾销行为的发生，计算出倾销的程度（倾销价格比出口国国内市场价格低多少），以及倾销行为是否对本国造成损伤或是否构成威胁。

In the procedure of anti-dumping investigation, the authorities take the advantage of the vague articles of anti-dumping law and misuse the right of discretion in determining the qualification of appliers、the adequacy of evidence and abuse of BIA rules for the convenience of initiation of anti-dumping investigation.

在反倾销调查程序中，反倾销调查机构利用反倾销法律上的模糊规定，在申请人的产业代表性、证据适用、最佳可获得信息方面滥用自由裁量权，有利于反倾销调查的发起，一方面打击进口产品在国内的销售，损害出口商和生产者的正当利益，另一方面使国内产业从中受益，达到贸易保护的目的。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。