摘要
征收反倾销税的目的是保护国内产业免受倾销的损害,但外国厂商通过直接投资方式跨越反倾销税壁垒,降低甚至消除了反倾销税对国内产业的保护效果,对东道国贸易与投资政策提出挑战。本文对国外关于反倾销税的外国直接投资效应、跨越反倾销税的外国直接投资对东道国国内企业的影响以及东道国政府的政策选择等方面的研究作简要述评。
Countries impose antidumping duties to protect domestic industries from injuries caused by dumping imports. However, foreign firms may jump over the antidumping duty barrier through foreign direct investments, which lowers or eliminates the effects of protection antidumping duties offered by domestic industries, and poses challenges to the trade and investment policy of the host country. This article reviews the research on the effects of antidumping duty on foreign direct investment, the effects of foreign direct investment steping beyond antidumping tax on firms in the host country and the policy choices by the host country government.
出处
《山东财政学院学报》
2009年第5期72-76,共5页
Journal of Shandong Finance Institute
关键词
反倾销
直接投资
税收壁垒
Antidumping
Foreign Direct Investment
Tariff Barrie