Based On The Accounting Issues Of Anti-dumping

Facing the severe situation of overseas anti-dumping and the important function which accounting played correctly in dealing with anti-dumping course, this text attempts to discuss systematically how enterprises tackle overseas anti-dumping from the angle of accounting. Explaining anti-dumping regulation with accounting language is the prerequisite under which accountant can deal with anti-dumping quickly. This text analyzes Economy Status of Market, System of Surrogate Country, Normal Value and Export Price which are the key concepts of anti-dumping regulations. On this basis this text discusses the computational methods of anti-dumping tax rate. Chinese enterprises met with setbacks repeatly in anti-dumping lawsuit. This has its accounting reason. Main accounting obstacles are the defect of accounting system and the defect of enterprise accounting information system. As to these accounting obstacles, China should prepare early. This text thinks that we must construct the anti-dumping direction of enterprise's cost accounting, set up accounting information platform of anti-dumping and the strategy of Price pledge. While suffering anti-dumping probe, enterprises should joint together, answer charges positively coordinating profession chamber of commerce and government and do accounting contradicts by collecting the materials. This text thinks enterprises should do accounting contradicts from these aspects: applying for Economic Status of Market and Separate Ates, calculating Weighted Average Tax Rate, choosing Surrogate Country, Cost Anti-dumping. At last, I have analyzed a concrete case.