零化“负倾销”是否符合WTO《反倾销协定》“公平比较”要求?——以美国对原产于加拿大针叶材的最终倾销裁定(DSU第21.5条)为例

Abstract

摘 要 本文以世界贸易组织争端美国对原产于加拿大针叶材的最终倾销裁定(DSU第21.5条)(WT/DS264/RW)为例，分析了《反倾销协定》第2.4条“公平比较”要求，并就反倾销调查中的“零化”做法与《反倾销协定》的一致性做了分析。

基金项目 1.教育部产学合作协同育人项目：美国反倾销反补贴法教学改革创新研究与实践（项目编号201802202012），合作企业开元电子商务（深圳）有限公司；2.教育部产学合作协同育人项目：基于“三创融合”的高校教育生态体系建设研究（项目编号202002105045），合作企业港美通科技（深圳）有限公司。

作者简介 王爱清，女，1969年出生，北京人，宁德师范学院经济管理学院会计系教授，中国社会科学院大学硕士生导师，主要研究领域为财税管理、税收规划，通讯地址：福建省宁德市宁德师范学院经济管理学院，邮政编码：352100，电子信箱379632319@qq.com。https://orcid.org/0000-0002-5934-7493。

Article History Received 4 July 2021 Accepted 15 July 2021 Published 31 August 2021

本文引用格式 王爱清.零化“负倾销”否符合WTO《反倾销协定》“公平比较”要求?——以美国对原产于加拿大针叶材的最终倾销裁定(DSU第21.5条)为例[J].社会科学理论与实践，2021.3(3):8-18, http://doi.org/10.6914/TPSS.202108_3(3).0002.

Cite This Article WANG Aiqing. Whether Zeroing is Consistent with the "Fair Comparison" Requirement in Article 2.4 of the Anti-Dumping Agreement? Take United States - Final Dumping Determination on Softwood Lumber from Canada - Recourse to Article 21.5 of the DSU(WT/DS264/AB/RW) by Canada as an example [J].Theory and Practice of Social Science, 2021.3(3):8-18, http://doi.org/10.6914/TPSS.202108_3(3).0002.

Whether Zeroing is Consistent with the "Fair Comparison" Requirement in Article 2.4 of the Anti-Dumping Agreement? Take United States - Final Dumping Determination on Softwood Lumber from Canada - Recourse to Article 21.5 of the DSU(WT/DS264/AB/RW) by Canada as an example

WANG Aiqing

Ningde Normal University, School of Economics and Management Email:379632319@qq.com, https://orcid.org/0000-0002-5934-7493

Abstract This article takes the World Trade Organization’s dispute over the final dumping ruling (Article 21.5 of the DSU) (WT/DS264/AB/RW) of United States — Final Dumping Determination on Softwood Lumber from Canada as an example and analyses Article 2.4 of the Anti-Dumping Agreement Requirements for “Fair Comparison". It also analysed The Consistency of Zeroing under the Transaction-to-Transaction Comparison Methodology with Article 2.4 of the Anti-Dumping Agreement.

Keywords the Anti-Dumping Agreement; Zeroing “negative dumping”; WTO; DSU; United States