本文選題：出口企業(yè)　切入點(diǎn)：反傾銷　出處：《中南林業(yè)科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：2008年全球經(jīng)濟(jì)危機(jī)以來(lái),全球經(jīng)濟(jì)一直處于低迷的情況下我國(guó)經(jīng)濟(jì)仍保持續(xù)穩(wěn)定的增長(zhǎng),2012年,我國(guó)對(duì)外貿(mào)易總量已躍居世界第一。隨著我國(guó)貿(mào)易地位的不斷上升,我國(guó)不僅成為遭受反傾銷起訴最多的國(guó)家而且涉及反傾銷調(diào)查的產(chǎn)品面也呈現(xiàn)出范圍越來(lái)越廣的特點(diǎn)。針對(duì)我國(guó)出口產(chǎn)品的反傾銷調(diào)查,出口企業(yè)一旦在應(yīng)訴反傾銷被認(rèn)定為傾銷,就會(huì)被征收巨額的反傾銷稅,這給出口企業(yè)不僅帶來(lái)了巨大的經(jīng)濟(jì)損失,嚴(yán)重時(shí)會(huì)被迫退出進(jìn)口國(guó)市場(chǎng)等,因此基于這樣的研究背景,本文從四個(gè)方面討論了出口企業(yè)反傾銷防護(hù)。第一,要確定什么是傾銷,即以低于正常價(jià)值的價(jià)格向進(jìn)口國(guó)銷售產(chǎn)品,這只是具有傾銷事實(shí),但是傾銷的認(rèn)定還需要兩個(gè)方面,一方面,這樣的傾銷是否對(duì)進(jìn)口國(guó)相關(guān)產(chǎn)業(yè)造成了損害；另一方面,是否存在傾銷與損害之間的因果關(guān)系。只有同時(shí)滿足這三個(gè)條件,才能夠被認(rèn)定為傾銷,調(diào)查當(dāng)局才可以針對(duì)傾銷幅度向出口國(guó)征收反傾銷稅。第二,要確定進(jìn)口國(guó)調(diào)查當(dāng)局展開反傾銷調(diào)查的程序：1.進(jìn)口國(guó)相關(guān)產(chǎn)業(yè)針對(duì)出口國(guó)出口產(chǎn)品申請(qǐng)立案；2.反傾銷當(dāng)局向出口國(guó)企業(yè)發(fā)出調(diào)查問卷；3.確定正常價(jià)值,將出口產(chǎn)品的價(jià)格與正常價(jià)值進(jìn)行比較,低于正常價(jià)值確認(rèn)傾銷存在；4.確定損害以及其與傾銷之間的因果關(guān)系；5.反傾銷初裁；6.反傾銷當(dāng)局到出口國(guó)企業(yè)實(shí)地核查；7.反傾銷當(dāng)局舉行聽證會(huì)；8.反傾銷終裁。同時(shí)研究在反傾銷調(diào)查程序中會(huì)計(jì)起到的作用。第三,通過取證研究我國(guó)出口企業(yè)在反傾銷防護(hù)中存在的會(huì)計(jì)上的問題：1.缺乏競(jìng)爭(zhēng)對(duì)手會(huì)計(jì)；2.成本核算存在缺陷導(dǎo)致產(chǎn)品正常價(jià)值無(wú)法合理確定；3.我國(guó)缺乏出口反傾銷防護(hù)會(huì)計(jì)信息平臺(tái)；4.出口產(chǎn)品國(guó)內(nèi)外價(jià)格差異過大。第四,針對(duì)我國(guó)出口企業(yè)在反傾銷防護(hù)中存在的問題,提出相應(yīng)的建議：1.建議出口反傾銷預(yù)警信息平臺(tái)；2.申請(qǐng)市場(chǎng)經(jīng)濟(jì)待遇；3.我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則的趨同；4.國(guó)內(nèi)與國(guó)外產(chǎn)品銷售價(jià)格的平衡。 通過這四個(gè)方面的研究分析,加強(qiáng)出口反傾銷防護(hù),以防出口企業(yè)在應(yīng)訴反傾銷時(shí)措手不及。本文最后通過歐盟對(duì)我國(guó)出口不銹鋼無(wú)縫鋼管的反傾銷案例的分析,進(jìn)一步闡述出口反傾銷防護(hù)的重要性,強(qiáng)調(diào)企業(yè)要嚴(yán)格執(zhí)行我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則、建立出口反傾銷預(yù)警信息平臺(tái)和提升產(chǎn)品定價(jià)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.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F752.02;F740.45

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