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在美国反倾销案件中,非市场经济国家的出口企业只有通过单独税率测试,才能依据他们各自的倾销幅度确定反倾销税率,否则将适用全国统一税率。新单独税率政策更是改变了对非市场经济国家出口企业的单独税率申请与评估模式,加重了申请企业的举证责任与附加义务,加大了应诉企业的负担,亦增加了获得加权平均税率的难度。美国无视中国市场经济体制改革所取得的巨大成就,对中国实行的新单独税率政策缺乏合法性与合理性,此种作法不仅违悖了WTO规则,亦与中国入世议定书不符,无论是规则本身抑或是规则实施均存在着明显的歧视性。在应对新单独税率政策方面,中国政府可与美国进行磋商,若未能达成一致意见可将争端诉诸WTO争端解决机构,同时中国出口企业也应当积极应诉。
In the United States anti-dumping case, non-market economy export enterprises only through a separate tax rate test in order to determine their anti-dumping duties based on their respective dumping rate, otherwise the national uniform tax rates will apply. The new separate tax rate policy has changed the application and assessment model of individual tax rates for exporting enterprises in non-market economy countries, aggravating the burden of proof and additional obligations for applying for enterprises, increasing the burden on respondent enterprises and also increasing the weighted average tax rate Difficulty. The United States has ignored the tremendous achievements made in the reform of the market economic system in China and the lack of legitimacy and rationality of the new separate taxation policy toward China. This not only runs counter to the WTO rules but also does not correspond to the WTO accession protocol, either by the rules themselves or There is obvious discrimination on the implementation of the rules. In response to the new separate tax rate policy, the Chinese government may hold consultations with the United States. Failure to reach a consensus will appeal the dispute to the WTO dispute settlement agency. At the same time, Chinese exporters should also respond positively.