Research On The Accounting Burden Of Proof During Anti-dumping Responding

Dumping and anti-dumping is often the process of international trade, international economic disputes. In recent years, Chinese products have been repeatedly dumping prosecution in the international market, to export a great impact on enterprises from 1979-2009 for China's export products of foreign anti-dumping measures have been taken nearly a thousand, an average of more than 30 a year, so China has become the world's exports of anti-dumping investigations than any other country, and in anti-dumping cases against China, China is only 50% of the responding companies, while the winning rate is less than 30%. Caused by the respondent rates and win rates so low for many reasons, but the absence of anti-dumping to establish a sound accounting system, lack of accounting information, and the resulting accounting deficiencies and problems of proof is one of the most important reason.Anti-dumping lawsuit against the means in the largely under established legal procedures in the professional accounting disputes, anti-dumping accounting burden of proof is proof of this concept in anti-dumping application, specifically refers to the enterprises involved in order to prove Their export products are not dumping on the formation of the importing country to provide relevant costs, expenses and other accounting, financial accounting evidence. In responding to anti-dumping process, the company completed the questionnaire, the application of "market economy status ", site defense statements to deal with field verification are required to provide comprehensive and detailed accounting information is intended to enterprises in the anti-dumping these complaints, the defense to provide accounting Information and technical support to improve the rate and in favor of the respondent rate.This is a lot to learn from domestic and foreign anti-dumping on the basis of accounting research, combined with our national conditions and export enterprises in China Foreign Anti-dumping encountered the reality of the law, international trade and the combination of accounting, using to regulate the study as the main comparative analysis and comprehensive analysis, supplemented by the combination of theory and practical case study approach, the first evidence of anti-dumping process of responding to accounting and conducted in-depth research and analysis, and then study the export enterprises in China Anti-dumping in the burden of proof in respect of the accounting problems and analyze the causes of these problems, on the basis of these theories, and finally a return to the actual application process, this combination of import and export enterprises in China had an important impact of export enterprises in China by the United States filed a "crepe paper" anti-dumping cases in-depth research, and accounting for evidence of anti-dumping problems in countermeasures and suggestions put forward.