摘要
目前,中国已经成为各国的主要反倾销对象,20多年来全球发起的反倾销案件中针对中国的案件占到了总数的近三分之一,认定倾销存在的裁决也多针对中国作出。但中国企业由于反倾销意识、能力的欠缺以及内部管理的不足,往往无法很好地应对遭受的反倾销调查,最终被调查国征收高额反倾销税,蒙受巨大损失。在这种情况下,中国企业有必要从反倾销应诉的角度构建企业内部管理体系,包括反倾销预警系统、会计系统、以及内部监督系统等。
In nowadays,China has become the main anti-dumping object of various countries,and the anti-dumping cases initiated around the world have accounted for nearly one-third of the total number of anti-dumping cases in the past 20 years,and the rulings that determine the existence of dumping are mostly against China.However,due to the lack of related awareness,ability and internal management,Chinese enterprises are often unable to cope well with the anti-dumping investigations they are subjected to,and eventually are levied high anti-dumping duties by prosecuted countries and suffer huge losses.In this case,it is necessary for Chinese enterprises to build an internal management system from the perspective of anti-dumping response,including anti-dumping early warning system,accounting system,and internal supervision system.
作者
许晟玮
Shengwei Xu(Zhejiang Science and Technology University,Hangzhou,Zhejiang,310018,China)
基金
教育部人文社会科学研究项目《欧美拒绝取消替代国制度法律问题研究》研究成果(编号:17YJA820030)。
关键词
反倾销
反倾销应诉
企业内部管理
Anti-Dumping
Anti Dumping Response
Internal Management