美国对华反倾销中“单一税率假设”问题分析——以WTO之DS471案为例

The Analysis of “Single Rate Presumption” in US Anti-Dumping Cases against China——A Case Study of DS 471 of the WTO

美国对华反倾销的一贯做法是将中国企业一律认定为非市场经济国家的出口企业适用"单一税率",只有通过"单独税率测试"的企业才能获得"个别税率"的待遇,这一带有"贸易保护主义"色彩的歧视性政策在近几年为美国商务部所滥用。为论证该政策之违法性,以DS471案件中的专家组报告就"单一税率假设"方法问题做出的分析为主线,结合欧盟紧固件案中上诉机构就同类问题的条约解释与以往美国执行WTO裁决情况,得出结论:美国对华反倾销中适用的"单一税率假设"方法违反《反倾销协定》第6条第10款和第9条第2款、第4条款的规定。建议中国出口企业可积极寻求WTO多边贸易救济和美国国际贸易法院的司法救济以遏制美国商务部独断的不公平措施,维护自身合法权益。

The usual practice of US anti-dumping against China is considering Chinese enterprises as non-market economy exporters,thus applying the 'Single Rate'. Only those enterprises which pass the 'Separate Rate Test'can enjoy the Separate Rate treatment. Unfortunately,this discriminatory policy with trade protectionism was abused by the USDOC in recent years. In order to demonstrate the illegality of the policy,the paper analyzes DS471 case by referring to the report of the panel on the reasoning of 'Single Rate Presumption',taking into account the treaty interpretation of the similar issues in DS397 case and the overview of the implementation of DSB decisions in the United States in the past.Finally,the paper concludes that the Single Rate Presumption violates Article 6. 10,Articles 9. 2 and 9. 4 of the Anti-Dumping Agreement. Chinese export enterprises can actively seek WTO multilateral trade remedy and the judicial relief of the U. S. Court of international trade to curb unfair measures taken by the USDOC to safeguard their own legitimate rights and interests in the future.