摘要
反规避是反倾销的扩展和延伸,是反倾销发展到一定阶段的产物。反规避法律制度,主要是运用海关的税则归类和原产地认定等规则来防止规避行为,所以,海关在反规避制度中发挥重要的作用。借鉴国际立法,我国的反规避法律制度应在立法中明确海关在反规避中的权能以及规避行为的具体种类,同时完善原产地规则并赋予海关适度的自由裁量权,以增强我国政府在贸易摩擦中的抗衡能力。
Anti-circumvention is the expansion and extension of antidumping, and is the inevitable product after it develops to a certain stage. Some developed countries and regions have enacted very detailed regulation to anti-circumvention. In anti-circumvention legal system, such regulations as eustoms tariff classification and verification of rules of origin are applied to prevent circumvention activities, so Customs plays an important role in anti-circumvention law. It's advised that lessons should be learned from international legislations, that competence of Customs and specific categories of circumvention activities should be defined in anti-circumvention legal system of our country. Meanwhile, rules of origin should be perfected and Customs should be endowed with moderate discretionary power to increase the counteracting capability of our government in trade conflicts.
出处
《辽宁大学学报(哲学社会科学版)》
2009年第2期156-160,共5页
Journal of Liaoning University(Philosophy and Social Sciences Edition)
关键词
反规避
海关
原产地规则
税则归类
anti-circumvention
Customs
rule of origin
tariff classification