为了简化获得单独税率的体制,美国商务部引进了一种正式的“单独税率申请程序。目前进行中的中国艺术帆布倾销案是美国第一个完整地实施“单独税率申请程序的反倾销案。该案对中国企业在实践中通过“单独税率申请程序争取更低税率具有重要的借鉴意义。反倾销案的单独税率通常对 In order to simplify the system of obtaining separate tax rates, the U.S. Department of Commerce introduced a formal “separate tax rate application process.” The ongoing art canvas dumping case in China is the first anti-dumping case in the United States to implement the “separate tax rate application procedure.” The case of Chinese enterprises in practice by "a separate tax rate for lower tax rates have an important reference. The anti-dumping case of the individual tax rates usually