摘要
在替代国选择标准上,美国强调替代国经济发展水平要与出口国具有可比性,欧盟强调市场竞争性;美国很少基于公共利益考虑放弃征收反倾销税或降低征税幅度,欧盟则一定程度体现了公共利益原则;对出口商替进口商交纳反倾销税的作弊行为,欧盟规定了“反吸收条款”予以制裁,而美国是将其补偿额从产品的出口价格中扣除;欧盟倾向采用“承诺”方式中止反倾销调查,美国则较少采用。这些差异对我国反倾销立法及实践提供了一定的借鉴。
On the aspect of standard of selecting substitute countries, U.S.A. emphasizes the comparability of economic development level between substitute countries and exporting countries, E. U. , however, stressing on market's rivalrousness. U.S.A. seldom in view of public interests abandons collecting anti- dumping tax or reducing tax range, but E.U. embodies public interest to some extent. E. U. lays down'article of anti - absorbing' to sanction the cheat which involves replacing exporters importers as paying anti - dumping tax, whereas U. S. A. deducts compensation from product's exporting price. E. U. tends to use 'acceptance' to suspend the investigating on anti - dumping, which is seldom used in the U.S.A. In a word, we can get benefit from these differences on legislation and judicial practice of anti- dumping.
出处
《内蒙古大学学报(哲学社会科学版)》
CSSCI
北大核心
2004年第1期91-94,共4页
Journal of Inner Mongolia University(Philosophy and Social Sciences)
关键词
美国
欧盟
反倾销法
公共利益
税收
反倾销调查
anti - dumping law
substitute countries
public interests
anti - escaping
ceasing anti - dumping investigations