反倾销法从低征税规则研究-法律学专业论文.docxVIP

第三部分阐述从低征税规则在实践中的问题。在本部分内容中， 笔者将以欧盟为例，对从低征税规则在实践中遇到的问题进行分析， 以期促进从低征税规则更好的适用。 第四部分阐述从低征税规则对中国的意义。在本部分内容中，笔 者将对中国的国情进行剖析，论证出从低征税规则对于中国的重要 性，并为从低征税规则在中国的适用提供一些立法建议。 关键词：倾销 反倾销 损害幅度 从低征税规则 Study on the Lesser Duty Rule in anti-dumping law ABSTRACT Today, international trade has got a rapid development with globalization. At the same time, dumping and anti-dumping become a couple of irreconcilable conflict. Different countries take different anti-dumping measures against dumping. Article 9.1 in WTO anti-dumping agreement stipulated that the tax rate less than the dumping margin can eliminate damage. Anti-dumping tax can be levied on this basis. This is the so-called “lesser duty rule”. However, in “anti-dumping agreement”, it is just the applicable rules, and has not mandatory applicability. At present, anti-dumping law in EU has stipulated mandatory applicability of Lesser Duty Rule. Most countries take a wait-and-see or opposite attitude. In this article, I will analyze the production, application and reasonability of Lesser Duty Rule in theory and practice, and put forward some legislative suggestions in the application of Lesser Duty Rule with combination of the anti-dumping practice in China. The first part of this paper expounds the reason of the production of Lesser Duty Rule”. In this part, I will explain the definition of Lesser Duty Rule” and seek out for the causes of Lesser Duty Rule. The second part of this paper expounds the reasonability of Lesser Duty Rule. In this part, I would like to discuss the reasonability of Lesser Duty Rule starting respectively from the intention and character of the anti-dumping law with the entry point of many countries’ attitude about Lesser Duty Rule in Doha Round Negotiations. The third part of this paper expounds the practice of Lesser Duty Rule. In this part, I will analyze the problems in practice of Lesser Duty Rule with taking EU as example to promote a better application of Lesser Duty Rule. The fourth part of this pap