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近年来,我国进出口贸易特别是出口贸易增长迅速。与此同时,出口产品在国外却频繁遭遇反倾销,损失很大。浙江作为全国的外贸大省,现已成为遭遇反倾销最多、受损失最大的省份。2002～2006年年底,浙江共有4 000余家企业遭遇反倾销案件122起,直接涉案金额近20亿美元。在反倾销应诉与申诉过程中,会计举证是一个重要环节,所以反倾销诉讼不仅仅是法律和外贸问题,更有大量的财务与会计问题需要探讨。本期专题选取了反倾销应诉与申诉的三篇案例,希望能对参与经济贸易全球化竞争的国内进出口企业有所启示与帮助。
In recent years, the import and export trade in our country, especially the export trade, has been growing rapidly. In the meantime, export products have frequently encountered anti-dumping duties in foreign countries and suffered heavy losses. As a big foreign trade province in China, Zhejiang has now become the province that suffered the largest number of anti-dumping losses and suffered the most losses. From the end of 2002 to the end of 2006, there were 122 anti-dumping cases involving more than 4,000 enterprises in Zhejiang, with the direct involvement amounting to nearly 2 billion U.S. dollars. In the process of answering and appealing for anti-dumping, accounting proof is an important link. Therefore, anti-dumping lawsuit is not only a matter of law and foreign trade, but also a large number of financial and accounting issues need to be explored. This issue selects three cases of responding to appeals and appeals of anti-dumping cases and hopes to provide some inspiration and help to domestic import and export enterprises participating in the globalization of economic and trade.