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在美国对中国进行反倾销调查中,仍然视中国为非市场经济国家,不承认中国企业的国内销售价格和成本数据,采用替代国价格认定中国企业的正常价值,进而给中国所有的出口企业指定一个统一的国别税率。而中国的出口企业要想适用适合本企业自己的单独税率,只有通过证明其自主决定出口活动,在法律上和事实上不受政府控制。但事实上美国单独税率申请制度本身违反了WTO规则中有关应诉企业享有无条件适用单独税率的规定,中国应该通过WTO争端解决机构来维护中国出口企业的合法权益。
In the U.S. anti-dumping investigation against China, they still regard China as a non-market economy country, do not recognize the domestic sales price and cost data of Chinese enterprises, adopt the replacement country price to identify the normal value of Chinese enterprises, and then designate one for all Chinese export enterprises Unified country tax rates. However, if Chinese exporters want to apply their own separate tax rates, they will be de jure and de facto uncontrolled only by demonstrating that they independently decide on export activities. However, in fact, the U.S. independent tax rate application system itself violates the WTO rules that the respondent enterprises enjoy the unconditional application of individual tax rates. China should safeguard the legitimate rights and interests of Chinese exporters through the WTO dispute settlement agency.