我国企业应对反倾销的会计问题 (1).docx

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我国企业应对反倾销的会计问题

摘要

全球金融危机导致了对外贸易严峻的局势，导致中国面临各种贸易壁垒，特别是最严重的反倾销壁垒，中国几年来一直受到反倾销调查，全世界经常对我国进行反倾销调查，这些调查已成为阻碍我国企业出口的顽疾。

首先，本文阐述了反倾销的基本概念和反倾销调查的基本程序，重点是欧盟如何在中国进行反倾销调查时不承认中国的经济地位。其次，通过广西贸易救济相关资料，读者可以得出，第一，主要以出口为主的广西陶瓷业，竟频繁遭受来自其国家的反倾销调查；第二，通过在广西陶瓷业的实地调研中得知，广西陶瓷企业因为遭遇反倾销，损失非常严重，但是积极应诉的企业反而获得了全国较低的税率；第三，广西陶瓷企业经营不好是遭遇欧盟反倾销的内部原因和外部原因。最后，本文以广西三环集团在应诉欧盟反倾销的经验来展开分析，广西三环为不仅获得行业最低税率，还组建了反倾销应诉小组的同时，争取到了进口商的配合。总结企业在应诉过程中，应该重视反倾销预警的相关工作，并通过建立反倾销应诉小组和赢得进口商合作关系等方式增强自身企业的应诉能力。

关键词：应诉反倾销；反倾销会计；案例研究

AccountingproblemsofChineseenterprisesdealingwithanti-dumping

Abstract

Theglobalfinancialcrisishasledtoaserioussituationinforeigntrade,resultinginChinafacingvarioustradebarriers,especiallythemostseriousanti-dumpingbarriers.Chinahasbeensubjectedtoanti-dumpinginvestigationsforseveralyears,anti-dumpinginvestigationsareoftencarriedoutinourcountryallovertheworld,whichhasbecomeastubborndiseasethathindersourenterprisesfromexporting.

Firstofall,thispaperdescribesthebasicconceptofanti-dumpingandthebasicproceduresofanti-dumpinginvestigation,focusingonhowtheEUdoesnotrecognizeChinaseconomicstatusinanti-dumpinginvestigation.Secondly,throughtherelevantmaterialsontradereliefinGuangxi,readerscandrawthefollowingconclusions:First,theceramicindustryinGuangxi,whichismainlyexport-oriented,hasfrequentlybeensubjectedtoanti-dumpinginvestigationsfromitsowncountry;second,throughtheon-the-spotinvestigationoftheceramicindustryinGuangxi,becauseofanti-dumping,Guangxiceramicenterprisessufferedveryseriouslosses,buttheenterprisesthatactivelyrespondedtothelawsuitinsteadobtainedlowertaxratesnationwide.Third,thepoormanagementofGuangxiceramicenterprisesistheinternalandexternalcausesofEUanti-dumping.Finally,thepaperanalyzestheexperienceofGuangxiSanhuangroupinrespondingtotheEUanti-dumpingcase.GuangxiSanhu