The Research On Export Anti-Dumping Protection Based On Costing And Price

In recent years, the global economic downturn, China’s economy is still guaranteed a steady long, in2012, China’s total foreign trade has leapt to the world. With the rise of China’s trade status, the country has become the largest dumping prosecution country suffered, and involves a wide range. Anti-dumping proceedings against China’s export products, export enterprises in responding to anti-dumping once lost, tend to be a huge anti-dumping duties imposed, which gives export enterprises not only brought huge economic losses, severe importing countries will be forced to exit the market, etc. Therefore based on the research background, the paper discusses four aspects of export enterprises antidumping protection. First, we must determine what is dumping, that price is lower than the normal value of sales of products to the importing country, which has just dumped facts, but also need to identify dumping two aspects, such as whether the importing country related to dumping industry caused the damage; the other hand, if there is a causal link between dumping and injury. Only these three conditions are satisfied, it can be regarded as dumping investigation authority to the exporting country can impose anti-dumping duties against dumping margin. Second, to determine the importing country investigating authorities started an anti-dumping investigation procedures:1importer of related industries for exporting countries export application filing;2anti-dumping authorities issued a questionnaire to exporters enterprises;3to determine the normal value, export products. price and normal value comparison, below the normal value recognized the existence of dumping;4to determine the damage and the causal link between the damage and dumping;5preliminary anti-dumping;6anti-dumping authority to the exporting country field verification;7anti-dumping authorities hold hearings;8final anti-dumping. Third, the study by forensic accounting issues on China’s export enterprises in the anti-dumping protection exist:1lack of competitors accounting;2costing defects lead to the normal value can not be reasonably determined;3lack of export of anti-dumping protection accounting information platform;4domestic and export price difference is too large. Fourth, for China’s export enterprises in the anti-dumping protection in problems make recommendations accordingly:a proposal exports anti-dumping warning information platform;2 application for market economy treatment;3Enterprise Accounting Standards and International Standards Convergence;4domestic and foreign sales prices balance.Finally, the analysis by the European Union on China’s exports of stainless steel seamless pipe anti-dumping cases, further elaborated the importance of the export of anti-dumping protection, emphasizing enterprises should strictly enforce our accounting standards, the establishment of early warning information platform for the export of anti-dumping and improve product pricing strategy.