基于成本与价格的出口反倾销防护问题研究

发布时间：2018-03-07 21:43

本文选题：出口企业　切入点：反倾销　出处：《中南林业科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：2008年全球经济危机以来,全球经济一直处于低迷的情况下我国经济仍保持续稳定的增长,2012年,我国对外贸易总量已跃居世界第一。随着我国贸易地位的不断上升,我国不仅成为遭受反倾销起诉最多的国家而且涉及反倾销调查的产品面也呈现出范围越来越广的特点。针对我国出口产品的反倾销调查,出口企业一旦在应诉反倾销被认定为倾销,就会被征收巨额的反倾销税,这给出口企业不仅带来了巨大的经济损失,严重时会被迫退出进口国市场等,因此基于这样的研究背景,本文从四个方面讨论了出口企业反倾销防护。第一,要确定什么是倾销,即以低于正常价值的价格向进口国销售产品,这只是具有倾销事实,但是倾销的认定还需要两个方面,一方面,这样的倾销是否对进口国相关产业造成了损害；另一方面,是否存在倾销与损害之间的因果关系。只有同时满足这三个条件,才能够被认定为倾销,调查当局才可以针对倾销幅度向出口国征收反倾销税。第二,要确定进口国调查当局展开反倾销调查的程序：1.进口国相关产业针对出口国出口产品申请立案；2.反倾销当局向出口国企业发出调查问卷；3.确定正常价值,将出口产品的价格与正常价值进行比较,低于正常价值确认倾销存在；4.确定损害以及其与倾销之间的因果关系；5.反倾销初裁；6.反倾销当局到出口国企业实地核查；7.反倾销当局举行听证会；8.反倾销终裁。同时研究在反倾销调查程序中会计起到的作用。第三,通过取证研究我国出口企业在反倾销防护中存在的会计上的问题：1.缺乏竞争对手会计；2.成本核算存在缺陷导致产品正常价值无法合理确定；3.我国缺乏出口反倾销防护会计信息平台；4.出口产品国内外价格差异过大。第四,针对我国出口企业在反倾销防护中存在的问题,提出相应的建议：1.建议出口反倾销预警信息平台；2.申请市场经济待遇；3.我国企业会计准则与国际会计准则的趋同；4.国内与国外产品销售价格的平衡。通过这四个方面的研究分析,加强出口反倾销防护,以防出口企业在应诉反倾销时措手不及。本文最后通过欧盟对我国出口不锈钢无缝钢管的反倾销案例的分析,进一步阐述出口反倾销防护的重要性,强调企业要严格执行我国企业会计准则、建立出口反倾销预警信息平台和提升产品定价策略。
[Abstract]:Since the global economic crisis in 2008, the global economy has been in the doldrums. China's economy has maintained a sustained and stable growth. In 2012, China's total foreign trade volume has leapt to the first in the world. Not only has China become the country that has been the most subject to anti-dumping prosecutions, but also the products involved in anti-dumping investigations have shown an increasingly wide range of characteristics. Anti-dumping investigations against our export products, Once an export enterprise is recognized as dumping in response to a lawsuit, it will be subject to a huge anti-dumping duty, which not only brings huge economic losses to the export enterprise, but also forces it to withdraw from the importing country market when serious. Therefore, based on this research background, this paper discusses the anti-dumping protection of export enterprises from four aspects. First, it is necessary to determine what is dumping, that is, to sell products to the importing country at a price below normal value, which is only a fact of dumping. However, the determination of dumping needs two aspects. On the one hand, whether such dumping has caused harm to the relevant industries in the importing country; on the other hand, whether there is a causal relationship between dumping and injury. Only these three conditions are satisfied at the same time. In order to be considered dumping, the investigating authorities can impose anti-dumping duties on the exporting countries against the dumping margin. Second, To determine the procedure for launching anti-dumping investigations by the investigating authorities of importing countries: 1.The relevant industries of importing countries have filed applications for exporting products for exporting countries 2.The anti-dumping authorities have sent questionnaires to exporting enterprises (3) to determine the normal value. Compare the price of an export product with its normal value, Below normal value to confirm the existence of dumping. To determine the causality between the injury and dumping. At the same time, it studies the role of accounting in anti-dumping investigation proceedings. Third, This paper studies the accounting problems of China's export enterprises in antidumping protection by collecting evidence. 2. Lack of competitors accounting 2.The normal value of products can not be reasonably determined due to the defects in cost accounting. 3. Lack of anti-dumping export in China. Protective accounting information platform 4. the price difference of export products at home and abroad is too big. 4th, In view of the problems existing in the anti-dumping protection of Chinese export enterprises, Put forward the corresponding suggestion: 1. Suggest export anti-dumping early warning information platform 2. Apply for market economy treatment 3. Convergence of accounting standards for Chinese enterprises and international accounting standards. 4. Balance of sales prices between domestic and foreign products. Through the research and analysis of these four aspects, we should strengthen the protection against export anti-dumping so as to prevent export enterprises from being caught by surprise when responding to anti-dumping. Finally, this paper analyzes the anti-dumping cases of stainless steel seamless steel pipes exported by the European Union in China. The importance of export antidumping protection is further expounded, and it is emphasized that enterprises should strictly implement the accounting standards of Chinese enterprises, establish an early warning information platform for export anti-dumping and promote the pricing strategy of products.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752.02;F740.45

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