论国际贸易“双反”措施中双重救济问题的解决路径与方法

发布时间：2018-03-07 15:21

本文选题：“双反”措施　切入点：双重救济　出处：《中南大学学报(社会科学版)》2015年04期 　论文类型：期刊论文

【摘要】：双重救济产生于针对相同进口产品同时征收反倾销反补贴税的多种情形。世贸组织上诉机构在中美某些产品"双反"(DS379)案中确认了双重救济的违法性,但没有给出避免双重救济的具体方法。从理论与现有实践来看,针对不同情形下产生的双重救济,存在两种解决路径和五种解决方法,即只征反倾销税、调低反补贴税、从低征税等三种回归救济本质的解决方法和调高出口价格、调低反倾销税等两种回归倾销定义的解决方法。从理论、政策和效果等角度分析,先征反补贴税后征反倾销税的从低征税规则是解决双重救济问题的最佳选择,反映了反倾销和反补贴制度的救济本质,彰显了两种制度的政策象征意义;如损害幅度认定科学,具有完全避免实质意义上的双重救济的效果。我们建议,中国应在多哈回合规则谈判中支持在反倾销和反补贴制度中引入从低征税规则,并要求运用从低征税规则避免双重救济。此外,美国避免双重救济的做法已基本成型,其中某些具体做法涉嫌违反WTO规则,必要时我国可诉诸WTO争端解决机制。
[Abstract]:Dual relief arises from a variety of situations in which anti-dumping and countervailing duties are imposed simultaneously on the same imported products. The WTO Appellate body confirmed the illegality of the dual remedy in the case concerning certain products in China and the United States, "double countervailing" DS379. However, there are no specific ways to avoid double relief. From the point of view of theory and existing practice, there are two solutions and five solutions to double relief under different circumstances, that is, only anti-dumping duty is levied, and countervailing duty is reduced. From the three solutions to the essence of relief, such as low taxation, raising export prices and lowering anti-dumping duties, the two solutions to the definition of dumping are analyzed from the perspectives of theory, policy and effect. The rule of low taxation is the best choice to solve the problem of double remedy, which reflects the relief essence of antidumping and countervailing system, and highlights the symbolic significance of the policy of the two systems, such as the scientific determination of the extent of damage. We suggest that China should support the introduction of low-tax rules in the anti-dumping and countervailing systems in the Doha Round of rules negotiations. In addition, the practice of avoiding double relief in the United States has basically taken shape, some of which are suspected of violating the WTO rules, and China can resort to the WTO dispute settlement mechanism if necessary.
【作者单位】：南开大学法学院;
【基金】：2014年国家社科基金青年项目“世贸组织裁决的国内执行问题研究”(14CFX081) 中国法学会2014年度部级法学研究课题一般项目“2016年后涉华反倾销中的正常价值认定问题研究”[CLS(2014)C49]
【分类号】：D996.1

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