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“归零法”是美国等少数WTO成员方在反倾销程序中使用的倾销幅度计算方法。这种方法的特点是在对产品的出口价格和正常价值进行分组比较的基础上忽略不计负的倾销幅度,效果上倾向于认定倾销存在,并人为提高倾销幅度。2007年初“美国——归零法(日本)”案的上诉机构报告可以认为是归零法的终结者。该报告阐明归零法本身可以成为被诉对象,在此基础上证明归零法在初始调查阶段T-T比较法下的违法性,进而说明在初始调查阶段各种比较法下使用归零法违法,以及在定期审查、新发货商审查和日落审查中使用归零法违法。
“Return to zero method ” is the calculation method of dumping margin used by a few WTO members such as the United States in anti-dumping proceedings. This method is characterized by neglecting the negative dumping margin on the basis of grouping the export prices and the normal value of the product, and the effect tends to be that the dumping exists and artificially increase the dumping margin. At the beginning of 2007, the report of the appellate body of the “United States - Zeroing (Japan)” case can be considered as the Terminator of the Zero Method. The report states that the zeroing method itself can be the object of prosecution, on the basis of which it proves the illegality of the zeroing method under the TT comparison method in the initial investigation stage, and then shows that the use of the zeroing method in the initial investigation stage violates the law, As well as the use of the zeroing law in periodic reviews, new shipper reviews and sunset reviews.