在反倾销诉讼中,只有应诉企业提供充分详实的会计证据,据理力争地抗辩,反驳反倾销调查方的反倾销主张,才能够给企业自身带来主动权,维护合法权益。因此,企业应重视会计举证抗辩。本文从替代国、边际成本、会计信息通用性、单独税率以及行业无损害等角度,提出反倾销应诉中会计举证抗辩的具体方法,以减少对外贸易损失。 In anti-dumping lawsuits, only the responding company provides sufficient and detailed accounting evidence, argues against allegations and refutes the anti-dumping claims of anti-dumping investigation parties before it can bring initiative to the company itself and safeguard the legitimate rights and interests. Therefore, companies should attach importance to the defense of accounting evidence. This article proposes the specific methods of accounting evidence defense in anti-dumping suits from the perspectives of country of substitution, marginal cost, commonality of accounting information, independent tax rate, and no harm to the industry, in order to reduce foreign trade losses.