| 论欧共体反倾销退税制度 |
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| 引用本文： | 杨丹.论欧共体反倾销退税制度[J].辽宁大学学报(哲学社会科学版),2006,34(4):149-153. |
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| 作者姓名： | 杨丹 |
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| 作者单位： | 南京师范大学,法学院,江苏,南京,210097 |
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| 摘 要： | 欧共体在反倾销立法之初就设立了反倾销退税制度,并在实践中不断加以改进,以纠正预期征收反倾销税可能造成的过度征税问题。了解欧共体反倾销退税制度,有利于我国完善反倾销退税制度。我国企业也应有效利用退税制度,维护自己和他国贸易伙伴的合法利益。
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| 关 键 词： | 欧共体 反倾销 退税复审 |
| 文章编号： | 1002-3291(2006)04-0149-05 |
| 修稿时间： | 2006年2月20日 |
The Refund Review in the Antidumping Law of European Community |
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| YANG Dan.The Refund Review in the Antidumping Law of European Community[J].Jounal of Liaoning University(Philosophy and Social Sciences Edition),2006,34(4):149-153. |
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| Authors: | YANG Dan |
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| Abstract: | European Community introduced provisions on refund of antidumping duties in its first antidumping basic regulation and modified them for many times until now.It is important to know how EC reimburses antidumping duties to develop Chinese refund system.Chinese undertakings should acquaint themselves with refund systems and utilize refund proceedings properly to protect the legal benefits of their foreign trade partners and their own. |
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| Keywords: | European Community antidumping refund review |
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