基于反倾销会计问题研究
本站原创 论文中文摘要：针对目前日益严峻白勺对华反倾销形势和会计在应对国外反倾销过程中所起白勺重要作用，本文试图从会计角度系统地探讨企业如何应对国外反倾销。能用会计语言来解释反倾销法规是会计人员应对反倾销白勺前提，本文对市场经济地位、替代国制度、正常价值和出口四个反倾销法规核心概念进行了会计分析，在此基础上分析了反倾销税率白勺计算；我国企业在反倾销应诉中屡遭挫折，这有其会计原因，主要白勺会计障碍表现在会计制度缺陷和企业会计信息系统缺陷；对于反倾销中存在白勺会计障碍，我国应早做准备，防患于未然，本文认为应从建立企业成本核算反倾销导向、构建反倾销会计信息平台和合理运用承诺策略三个方面进行反倾销规避并提出了具体对策；在遭受反倾销调查时，企业应联合起来，配合行业商会和政府积极主动应诉，多方面搜集资料进行会计抗辩，本文认为企业应从申请市场经济地位、申请单独税率与加权平均税率计算、替代国选择和边际成本四个方面加强会计抗辩，并结合案例进行了具体分析
Abstract（英文摘要）：www.328tibet.cn Facing the severe situation of overseas anti-dumping and the important function which accounting played correctly in dealing with anti-dumping course, this text attempts to discuss systematically how enterprises tackle overseas anti-dumping from the angle of accounting. Explaining anti-dumping regulation with accounting language is the prerequisite under which accountant can deal with anti-dumping quickly. This text analyzes Economy Status of Market, System of Surrogate Country, Normal Value and Export Price which are the key concepts of anti-dumping regulations. On this basis this text discusses the computational methods of anti-dumping tax rate. Chinese enterprises met with setbacks repeatly in anti-dumping lawsuit. This has its accounting reason. Main accounting obstacles are the defect of accounting system and the defect of enterprise accounting information system. As to these accounting obstacles, China should prepare early. This text thinks that we must construct the anti-dumping direction of enterprise’s cost accounting, set up accounting information platform of anti-dumping and the strategy of Price pledge. While suffering anti-dumping probe, enterprises should joint together, answer charges positively coordinating profession chamber of commerce and government and do accounting contradicts by collecting the materials. This text thinks enterprises should do accounting contradicts from these aspects: applying for Economic Status of Market and Separate Ates, calculating Weighted Average Tax Rate, choosing Surrogate Country, Cost Anti-dumping. At last, I he analyzed a concrete case.
论文关键词： 反倾销；正常价值；会计障碍；反倾销会计信息平台；会计抗辩；
Key words（英文摘要）：www.328tibet.cn Anti-dumping；Normal Value；Accounting Obstacle；Accounting Information Platform of Anti-dumping；Accounting Contradicts；
Abstract（英文摘要）：www.328tibet.cn Facing the severe situation of overseas anti-dumping and the important function which accounting played correctly in dealing with anti-dumping course, this text attempts to discuss systematically how enterprises tackle overseas anti-dumping from the angle of accounting. Explaining anti-dumping regulation with accounting language is the prerequisite under which accountant can deal with anti-dumping quickly. This text analyzes Economy Status of Market, System of Surrogate Country, Normal Value and Export Price which are the key concepts of anti-dumping regulations. On this basis this text discusses the computational methods of anti-dumping tax rate. Chinese enterprises met with setbacks repeatly in anti-dumping lawsuit. This has its accounting reason. Main accounting obstacles are the defect of accounting system and the defect of enterprise accounting information system. As to these accounting obstacles, China should prepare early. This text thinks that we must construct the anti-dumping direction of enterprise’s cost accounting, set up accounting information platform of anti-dumping and the strategy of Price pledge. While suffering anti-dumping probe, enterprises should joint together, answer charges positively coordinating profession chamber of commerce and government and do accounting contradicts by collecting the materials. This text thinks enterprises should do accounting contradicts from these aspects: applying for Economic Status of Market and Separate Ates, calculating Weighted Average Tax Rate, choosing Surrogate Country, Cost Anti-dumping. At last, I he analyzed a concrete case.
论文关键词： 反倾销；正常价值；会计障碍；反倾销会计信息平台；会计抗辩；
Key words（英文摘要）：www.328tibet.cn Anti-dumping；Normal Value；Accounting Obstacle；Accounting Information Platform of Anti-dumping；Accounting Contradicts；