反倾销税有效性和合理性分析研究 税务管理专业VIP专享VIP免费

中文摘要金融危机以来，国际贸易保护主义抬头，反倾销被一些国家作为一种贸易保护手段滥用。本文就反倾销的合理性和有效性进行了分析。本文的分析是以反倾销税实施的经济效果分析为基础的，在两国模型中，出口国对进口国实施倾销，最终会将本国产品彻底挤出市场，而征收反倾销税以后，根据征收的反倾销税的大小，出口国的产品被部分的挤出进口国市场，双方进行博弈，最终达到古诺均衡.本文根据反倾销税实施的目的，来判定反倾销税实施的有效性；并且根据反倾销的国际准则，判定反倾销税的合理性，最终结论得出：征收反倾销税是否会得到政府想要的效果，还受到经济规模、贸易转移、投资替代、出口国报复等一系列条件的制约，同时，反倾销税也不一定总是合理的，因为受到反倾销的。会优化资源配置、福利最大化、正常价格界定不一定客观、规模经济发展和企业竞争不可被视作倾销、反倾销与政治不应当有联系。关键词：反倾销税；出口；古诺均衡AbstractAfterthefinancecrisis,thetradeprotectionisbecomingworseandanti-dumpinghasbeenusedasoneofthetradeprotectionmethods.thispaperanalyzedtheanti-dumpingtariff’srationalismandeffectiveness.Thispaperisbasedontheanti-dumpingtariff’seconomicsanalysisandassumedthereareonlytwocountryintheworld,theexportimplementdumpingtotheimportcountryandfinallywillscrewtheimportcountry'sproducesoutofthemarket.However,iftheimportcountryimposetariff,itwillfinallygettoCournotequilibriumandtheexporterandthedomesticproduceswillseparatethewholemarket.Afteranalyzedtheimportimplementationofanti-dumpingduties'purpose,thispaperanalyzedtheeffectivenessofanti-dumpingdutiesanditsreasonablenature.Andthispaperargues:whetherimposinganti-dumpingdutieswillreachtheirgoalsisdeterminedbyotherconditionssuchaseconomiesofscale,tradediversioneffect,investmentsubstitutioneffect,exportingcountriesretaliate.Meanwhile,theanti-dumpingdutyisnotnecessarilyalwaysreasonable.BecauseOptimizeresourceallocation,welfareismaximized,normalpriceisnotnecessarilytheobjective,thedevelopmentoftheeconomiesofscaleandenterprisecompetitivenesscannotberegardedasdumping,anti-dumpingandpoliticsshouldnotbelinkedtodefine.目录第一章绪论....................................................................................................................................5（一）反倾销税的理论基础...........................................................................................61.倾销............................................................................................................................62.反倾销........................................................................................................................63.反倾销税....................................................................................................................7（二）文献综述......................................................................................................................7（三）本文的研究思路与方法...............................................................................................9第二章反倾销税实施的经济效果分析.........................................................................................9（一）模型的基本假定........................................................................................................10（二）倾销的影响................................................................................................................10（三）反倾销税征收的影响及政府反倾销税决策制定的原则.........................................11第三...