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htm ? The situation of antidumping’s implementation. (2) Countervailling Duties ? Subsidy: according to “Agreement on Subsidies and Countervailing Measures(SCM)”, subsidy is that government or any public body finance enterprises and government grant exports with any form of ine or price support. (2) Countervailling Duties ? Countervailing duty is a kind of additional tax imposed on foreign imports that directly or indirectly accept any subsidies. ? Purpose: improve the price of imports, offset the amount of subsidy ,weaken its petition, make it impossible to dump or pete at a low price in domestic market of importing courtry. (3) The relative regulation of GATT/WTO ? 1) Precondition of imposed antisubsidy tax: ? a. Existence of subsidies; ? b. The existence of material injury to the similar or identical products in the domestic。 ? c. The causal relationship exists in the subsidy and injury. ? 2) The same product can be imposed tax either antidumping or antisubsidy but forbid the both. Review: Tariff ? 一、關稅概述( 6點) Tariff overview ? 二、進口關稅的種類( 6種) Six types of import tariff