WTO反倾销之“归零法”的研究.pdfVIP

天沣 师范大学法律硕 上 J（M ) 研 究生学位论文 A b s tra c t Z ero ing, w hich is the dum ping m argin calculation m ethod, is used by the U nited States and a few other W T O m em b ers in the anti-dum ping procedures. T he characteristic of this m ethod is negligible negative dum ping m argin on the basis of the group ing com parison w ith the export price and the norm al value of products and tend to identify the ex istence of dum p ing, and artificially m ake dum p ing m arg in h igh. It has a long-standing debate and as early as the Tokyo R ound A nti-dum p ing C ode, w hich sim p ly prov ides a fair com parison betw een the norm al value and the export price, that the norm al value and the export price shou ld be at the sam e level of the trade that (usually the factory level) w ere com pared, and sales at the sam e tim e as far as possib le, but also g ive due consideration to the conditions of sale, taxation and other differences w hich affect price com parability. H ow ever, the specific m ethod of com parison is not provided by the Tokyo R ound A nti-dum ping C ode, w h ich provides Z eroing w ith applicab le space. T he author thinks that A m erican Z ero ing is illegal and actionab le through analyzing the prov isions of the W T O A nti-D um p ing A greem ent and the G A T T 1994. T he thesis, w h ich is introduced by the present situation of the A m erican use of Z ero ing in the international anti-dum p ing, is div ided into three parts, w ith the literature and other research respectively, the calcu lation sty le of the Z ero ing, the description and analysis of the Z eroing illegality and actionab ility. H ope the exporting countries them selves to adopt flexible m easures to avo id the Z ero ing, and also hope to m ake the relevant international treaties to ban U .S. Z ero ing as soon as possible. K ey w ords: Z ero ing ; dum ping m argin ; anti-d