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倾销的确定是反倾销法中的重要问题,倾销存在是产业损害存在的前提和征收反倾销税的要件之一。倾销的确定主要涉及三个方面,即正常价值和出口价格的确定以及二者的调整。结合WTO反倾销守则和我国新反倾销条例,对正常价值和出口价格确定等进行论述,阐述我国有关倾销确定规定的完善,对我国反倾销立法将产生积极的影响。
The determination of dumping is an important issue in the anti-dumping law. The existence of dumping is one of the prerequisites for the existence of industrial damage and one of the most important requirements for the collection of anti-dumping duties. The determination of dumping mainly involves three aspects, that is, the determination of normal value and export price and the adjustment of both. Combining the WTO anti-dumping rules and the new anti-dumping regulations in our country, we discuss the normal value and the determination of the export price, etc., and expound the perfection of our country’s provisions on the determination of dumping, which will have a positive impact on China’s anti-dumping legislation.