反倾销法上从低征税规则的适用

Application of the Lesser Duty Rule in Anti-dumping Law

在欧盟等适用从低征税规则的WTO成员方,反倾销税并非一律根据倾销幅度确定,而是根据倾销幅度和损害幅度中的低者确定。从低征税规则具有合理性,不仅为越来越多的成员方所适用,而且在WTO多哈回合谈判中得到了绝大多数成员方的支持。从低征税规则适用的关键在于损害幅度的计算。作为欧盟计算损害幅度的两种基本方法,削价法和低价法在实践中得到了广泛的应用,对其他成员方具有重大的影响。中国应该在反倾销中适用从低征税规则,并借鉴欧盟的削价法和低价法。

The anti--dumping duty is determined by the dumping margin in some WTO members. In these members, the determination of injury, which is a requisite part in the anti--dumping investigation, is a qualitative decision concerned with whether dumped imports caused injury to a domestic industry. However, in some WTO members of which the EU is the representative, investigating authorities not only make a qualitative analysis on whether dumped imports caused injury to a domestic industry, but also make a quantitative analysis on the extent to which dumped imports caused. If the injury margin calculated as the result of the quantitative analysis is lower than the dumping margin, the anti--dumping duty is determined by the injury margin instead of the dumping margin. Such a practice is called ＂lesser duty rule＂ in anti--dumping law. The lesser duty rule is justifiable both in law and economics, and is widely applied by WTO members and supported by the overwhelming majority in the WTO Doha Round Negotiation. The crux of it is the calculation of the injury margin. The WTO Anti--dumping Agreement does not give any guidance on its calculation. In EU, who has the richest practices in its calculation, the price undercutting method and the price underselling method are widely used, which are widely accepted by other WTO members. The lesser duty rule is not applied by China and the anti--dumping duty is determined by the dumping margin. As this rule is justifiable and beneficial to China, China should amend its Anti-- dumping Regulation and incorporate the lesser duty rule in it, so as to apply this rule in anti-- dumping investigations. As for the methods of the calculation of the injury margin, the price undercutting method and the price underselling method should be used.