中國大陸反傾銷法律實務與台灣因應對策研究—以石化產品正丁醇案為例

Research on the China’s Anti-dumping Legal Practice and Taiwan’s Countermeasures－The Case of the“NBA”

本研究以中國大陸反傾銷法律實務為主軸，藉由探討兩岸法令規範與業者實務運作，分析台灣廠商因應中國大陸反傾銷案時的策略與建議，例如應訴態度或技巧的不同，足以影響反傾銷調查的最終結果，甚至讓市場重新洗牌。又如，廠商該如何獲得政府及相關單位的協助等等，試著從中整理出一個方向，提供台商在遭遇反傾銷措施時能將損害程度降至最低的參考。
在世界貿易組織的允許下，反傾銷為少數可以合法使用的保護措施之一，更是世界各國維護自身國際貿易經濟利益的重要手段，尤其是近十多年，發展中國家的國際競爭力普遍提高，在競爭日趨激烈的國際貿易市場，各種貿易手段只會不斷的增加其強度。本論文則預期透過研究探討三大部分議題：
第一部分就現行《WTO反傾銷協定》規範，進一步探討中國大陸貿易救濟法令及調查程序與執行有無與WTO貿易救濟相關協定不相符合之處；同時也針對台商是否能利用合理手段減輕或規避中國大陸反傾銷制裁尋求因應策略。自2008年全球金融危機以來，全球經濟成長速度趨緩，部分產業供需失衡，因此許多國家提高使用反傾銷等貿易救濟措施之頻率，加大措施範圍。在實務上，增加反規避、反吸收等調查，擴大調查機關的權限，或者強化逃漏反傾銷稅之查緝等。面對他國反傾銷等貿易救濟調查應訴難度之增加，業者實有必要掌握控訴國法規與實務運作。本文即針對中國大陸反傾銷立法概況、對外反傾銷歷程與狀況，以及兩岸反傾銷法制的比較加以研究，以瞭解兩岸反傾銷控訴的因素與模式。
第二部分則是蒐集整理出廠商在中國大陸反傾銷調查開啟後會面臨到的問題，包括：問卷填答技巧與重點、實地訪查因應重點、如何掌握應訴要領，以及政府與產業公會等相關單位可以提供哪些協助等，藉以提供業者最新的訊息與實務經驗。反傾銷是一場硬戰，因此業者必須建立反傾銷的觀念，積極應訴以確保權益。目前世界貿易組織沒有制式的反傾銷調查問卷，各國根據本國反傾銷法規制定了符合需要的調查問卷。《孫子兵法》寫道：「上下同欲者勝」，企業一旦決定應訴後，應隨即進行人員編組，一份回復問卷需要傾全公司之力，包括公司內外銷業務、會計、財務、生產管理、技術服務、資訊等部門，以及聘請專業人員（如律師、會計師）來協助相關作業，上下一心，才有制勝的力量。
最後，為使兩岸經貿關係能更正常化，在談判互動上，除了將兩岸貿易糾紛提交到WTO解決的方式，能否建立另一個以處理兩岸反傾銷爭端的協商機制，盡量避免政治因素牽涉到WTO事務進行，也是本論文探討的方向。
有鑑於海峽兩岸之台灣與大陸目前分屬不同的法域，法制規範各有異同，本論文擬在不涉意識形態，且稱謂允宜簡妥之思量下，將述及各地區之法規、實務作法或其他事物時，依序以慣常之「台灣」、「中國大陸」稱之，如未特別標明地區名稱者，則指中國大陸而言，於此先予敘明。

This study takes the anti-dumping legal practice of mainland China as the main body. By discussing the laws and regulations on cross-strait and the practice of the trade, analyzing the strategies and suggestions of Taiwan’s manufacturers in response to China’s anti-dumping case. For example, the different response attitudes or skills are enough to affect the final result of an anti-dumping investigation and even reshuffle the market. For another example, how should manufacturers obtain the assistance of the government and relevant units, try to sort out a direction, and provide a reference for Taiwanese companies to minimize the degree of damage in the event of anti-dumping measures.
As anti-dumping is one of the few legal trade protection measures allowed by the world trade organization, it is also an important means for countries all over the world to maintain fair trade order and resist unfair competition. Especially in the past ten years, the international competitiveness of developing countries has generally increased, the international market competition is becoming increasingly fierce, and all kinds of trade means will only increase their intensity. This paper is expected to explore three major topics through research.
The first part discusses whether the trade remedy laws, investigation procedures and implementation of mainland China are inconsistent with the current WTO Anti- Dumping Agreement; At the same time, the paper also seeks countermeasures for whether Taiwan businessmen can use reasonable means to reduce or evade antidumping sanctions in mainland China. Since the global financial crisis in 2008, the growth rate of the global economy has slowed down, and the supply and demand of some industries have become unbalanced. Therefore, many countries have increased the frequency and scope of trade remedies such as anti-dumping. In practice, increase anti-circumvention and anti-absorption investigations, expand the authority of investigation agencies, or strengthen the investigation of evasion of anti-dumping duties. Facing the increasing difficulty of responding to trade remedy investigations such as anti-dumping in other countries, enterprises must master the laws and regulations and practical operation of the prosecution country. This paper studies the general situation of anti-dumping legislation in mainland China, the process and situation of antidumping actions, and the comparison of anti-dumping laws between the cross-strait, to understand the factors and modes of anti-dumping charges on both sides.
The second part is to collect and sort out the problems that the manufacturers will face after the anti-dumping investigation in mainland China, including the skills and key points of questionnaire filling, the key points of the field visit, how to master the key points of responding to the lawsuits and the assistance that the government and the industry association and other relevant units can provide, to provide the latest information and practical experience of the industry. Anti-dumping is a tough battle, so enterprises must establish the concept of anti-dumping and actively respond to the lawsuit to ensure their rights and interests. Since there is no standard form of an antidumping questionnaire in WTO, all countries have formulated questionnaires by their domestic anti-dumping regulations.《 In Sun Tzu’s Art of War》wrote：“whose ranks are united in purpose will be a winner.”Once the domestic manufacturer decides to respond to the lawsuit, they shall organize personnel immediately. A reply to the questionnaire needs the efforts of the whole company, including the company’s business (domestic sales, export sales), accounting, finance, production management, technical services, information, and other departments, and hiring of external professionals (lawyers and accountants) to assistant relevant operations.
Finally, to normalize cross-strait economic and trade affairs, in terms of negotiation and interaction, in addition to submitting cross-strait trade disputes to the WTO DSB, can another negotiation mechanism be established to deal with the disputes between the two sides, and try to avoid political factors as much as possible involving WTO affairs is also the direction of this thesis.