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<title>两反一保</title>
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<pubDate>2008-9-5 23:09:52</pubDate> 
<item>
  <title>反倾销案件常提到反规避指的是什么</title>
  <link>http://www.wenzhouglasses.com/html/news/212236.html</link> 
  <description>反倾销案件常提到反规避指的是什么反倾销,倾销,反倾,什么</description> 
  <text><![CDATA[<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> 反倾销案件中的规避是指：采取一定的手段和方式逃避对本应支付的反倾销税的征收。主要表现为下列方式：</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"></SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">（一）进口国组装的产品与被征收反倾销税的产品相同或类似，并在进口国市场销售；</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"></SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">（二）在第三国（含单独关税区，未被采取反倾销措施）组装被征收反倾销税的产品，并向进口国出口；</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"></SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">（三）虚构与被征收反倾销税产品相同或类似产品的原产地；</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"></SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">（四）对被征收反倾销税产品作微小改变或加工而使之归入不会导致反倾销税的关税税目；</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"></SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">（五）进口倍征收反倾销税产品的后期发展产品，等等。</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"></SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"> </SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">在采取反倾销措施后，进口商和生产商采取上述手段，可以有效的避开反倾销税而继续向进口国倾销被调查产品，从而使反倾销措施失去意义。反规避措施的目的就在于当出口商规避反倾销措施时，为遭受损害的国内产业提供相对快速和有效的救济措施。它是确保应被征收反倾销税的进口产品确实被征收了反倾销税，以达到抵消倾销的目的的一种方式。如果经过调查证实存在上述规避行为，调查机关可以裁决将反倾销措施的适用范围扩大到存在规避行为的进口产品。即对于经过加工、在进口国或第三国组装、虚构原产地等的产品征收反倾销税，以达到反倾销措施的实施目的。</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"></SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 150%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=left><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%"><FONT face="Times New Roman">  </FONT></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">由于对规避存在较大的争议，</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%"><FONT face="Times New Roman">WTO</FONT></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">《反倾销协议》并对规定反规避的内容。美欧等均有反规避的条款。欧盟反倾销条例第</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%"><FONT face="Times New Roman">13</FONT></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">条规定：如果发生对反倾销税的规避行为，可以将反倾销税的实施范围扩大到从第三国进口的相似产品，或者扩大到进口的零部件。我国《反倾销条例》第</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%"><FONT face="Times New Roman">55</FONT></SPAN><SPAN style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">条也对反规避做出了原则性的规定：“外经贸部、国家经贸委可以采取适当措施，防止规避反倾销措施的行为。”</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US style="FONT-SIZE: 11pt"><o:p><FONT face="Times New Roman"></FONT></o:p></SPAN></P>]]></text> 
  <image></image>
  <headlineImg/>
  <keywords>反倾,什么,反倾销</keywords> 
  <category>两反一保</category>
  <author></author> 
  <source>《中国经济时报》</source>
  <pubDate>2007-11-1 11:39:00</pubDate> 
  </item>
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