摘要
中国胶合板业发展迅速,出口量稳居世界第一,美国是中国最大的出口对象国。2012年,美国对中国产硬质装饰胶合板发起"双反"调查。尽管该案最终以无损害结案,但此前的历次审理程序中,调查机关均作出了肯定性裁决,重创了中美胶合板业,使中国胶合板出口受挫。为有利于中国今后更好地应对美国的"双反"调查,并推动美国改变不合规做法或降低错误做法的影响,本文在梳理案情、分析起因及影响的基础上,重点剖析其合规性。分析表明,从法律和事实角度而言,该案均存在诸多不合规的地方:涉嫌重复救济,税率调整和适用缺乏逻辑延续,涉案产品范围与企业被夸大,被调查补贴项目不准确,替代国的选取不对称,税率被高估。
With the trade development of plywood industry, China has become the biggest country of plywood trade in the world, and US is the biggest export market. In 2012, the Commerce Department of US launched AD/CVD （Anti-dumping/Countervailing duties） investigations of hardwood plywood from China. The case ended with no damage, but the departments of investigation had made affirmative determination in all the previous investigation procedures, which hit the plywood industry heavily in both China and US. To help China deal with AD/CVD investigations better in the future, and to promote the US to correct its unreasonable practices or reduce the negative influence, this paper analyzes the reasons and effects of this case, and shows the deep thinking of the irrationality during the investigation. The results indicate that there are irrationalities existing in terms of law and fact： the investigation was suspected of double remedy; it was lack of logic in tax calculating and subsidy programs＇ determination; the range of products involved was exaggerated; the selection of surrogate was unreasonable; the tax rate was overrated.
出处
《国际经贸探索》
CSSCI
北大核心
2015年第6期57-71,共15页
International Economics and Trade Research
关键词
胶合板
双反
原因
合规性
贸易摩擦
hardwood plywood
AD/CVD
reasons
legitimacy
advice
