Legal Ponderation On The Application And Perfection Of Chinese Anti-dumping Duty

Along with the enhancement of our country's opening degree to the outside world, the dumping of foreign merchandises in China also increases fiercely, it not only has harassed the normal trade order, also has hindered the internal industry's development. After China joins WTO, the intrinsic trade safeguards will be disannulled or invalidated, while the anti-dumping devices, which coincide with the WTO regulations, will be important instruments to maintain the safety and benefit of internal industry. In practice, our country tends to use the anti-dumping duty. So anti-dumping is the basic method to protect internal industry after China joins WTO, while its efficiency source is the use of anti-dumping duty.In the early twentieth century, many countries like America had involved the research on the tax question, but our country's research on anti-dumping starts very late, further more, mainly concentrates on how to face overseas'anti-dumping, the research on anti-dumping duty is very limited. Especially in recent years, some illicit merchants practise fraud to avoid the anti-dumping duty, which lessens the application effect of anti-dumping duty greatly,but our country doesn't have related rule to regulate it, So it is imperative under the situation to strengthen research on the application effect of our county's anti-dumping duty.This thesis mainly probes into research on the following several aspects'by learning from foreign countries'legislations and experiences: (1) Points out that anti-dumping duty conforms to the demand of market mechanism from the economic angle analysis, because it uses the price mechanism principle; (2) Introduces the concrete utilization of our country's anti-dumping duty using graph and typical case,also summarizes the positive effects and the arising problems of fraud; (3) Clarifies the specific judging standard of anti-circumvention through the quantification of a series of economic indicator, which can reduce the element of uncertainty in the law; (4) Summarizes the judging standard of absorption conduct and the concrete calculation formula of anti-absorption duty.To illustrate it better, this paper uses the method of legislation comparation, chart illustration and model analysis.This thesis includes three chapters, The first chapter introduces the general theory of anti-dumping duty, beginning with the theory of dumping and anti-dumping, analyzes each anti-dumping device's advantages and disadvantages, and then transits to the discussion of anti-dumping duty, including its priority, kinds, terms and procedure to use; The second chapter analyzes the specific use of Chinese anti-dumping duty via statistics and a case, including the positive effects and the arising fraud conduct, to prepare for the next chapter's discussion on the perfection of anti-dumping duty; the third chapter stands on the target to enhance the efficiency of anti-dumping duty, aiming to foreign traders'circumvention and absorption conduct, via comparing and learning from other countries'legislation and practice, advises to perfect our country's legislation about anti-dumping duty in two aspects: First, to perfect the legislation of anti-circumvention, this includes verifying circumvention's types and characteristics, the advice on rescuing method of circumvention and the Investing organization, program, time limit, interspaced validity and so on; Second, to add the legislation of anti-absorption, this includes verifying the standard of absorption conduct, the specific procedure to investigate and handle, and the specific measures to avoid absorption conduct.