反傾銷制度與公共利益關係之研究

The Study of the Relationship between Antidumping System and Public Interest

顏曉筑(Hsiao-Chu Yen)

指導教授 ： 李憲佐

中原大學/商學院/財經法律研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400418

摘要

我國平衡稅及反傾銷稅課徵實施辦法於九十年十二月十九日修正時，增列了「國家整體經濟利益」，然此不確定法律概念其涵義、要素、內容及如何執行尚未明確規範，由於此制度在我國猶在討論起步階段，反傾銷制度與公共利益關係之研究，即為本文要討論之內容。
第一章敘明研究動機、研究目的、研究範圍及方向如何，並運用法學方法論上技巧，蒐集國內外相關資料分析比較，就其歷史沿革採行比較法研究與個案研析，參考先進之期刊論述及官方出版品，並從網站蒐集相關文獻資料進行研究。
第二章介紹反傾銷稅概況，先從經濟學及法律學之角度，探討傾銷之廣、狹各種意義，次依傾銷動機、進行方式及美國貿易調查委員會之分類，探討傾銷之類型，以及傾銷對進口國、出口國及國際貿易之影響，最後探討反傾銷稅之意義、緣由、性質及相關規範，及WTO、歐體、美國及我國反傾銷稅規範之實況。
第三章探討反傾銷稅之評價，包括在已開發國家、開發中國家、未開發國家運用情形及效果，反傾銷國際規範立法過程，反傾銷稅衍生之各種規避態樣，歐體、美國反規避措施及其引發之爭議，反傾銷所產生剝奪消費者權益、牴觸競爭政策、影響產業發展、產生貿易障礙、造成出口國困境等等之負面作用，最後論及反傾銷稅存廢爭論及公共利益條款之運用。
第四章從公共行政學、經濟學、政治學及社會學觀點加以探討公共利益之意義，並研究公共利益塑造民主政治、政策指導原則、法益衡量準則、保護經濟弱勢之功能。
第五章探討公共利益在反傾銷稅及市場自由競爭中之必要性，從保護政策與自由貿易、產業上下游利益、反傾銷稅與公平貿易、貿易大國與小國利益、外資引進與國內產業發展、個別產業利益與國家整體利益、環境保護與經濟發展之等等矛盾，均需要藉由公共利益予以調和，特別係在調和消費者與產業利益衝突和產業上下游利益衝突時，更是如此。最後並參照WTO、歐體、加拿大、及美國立法例中關於公共利益之相關規範，作為我國運用「國家整體經濟利益條款」之參考方向。
第六章結論與建議乃本文對公共利益之內涵加以歸納結論，並就我國「國家整體經濟利益」實質上應考量之因素，及程序上各機關間如何配合執行，提出個人之芻議，期能在運用「國家整體經濟利益條款」調和各方利益上，作為主管機關掌握我國未來應有發展方向之參考

關鍵字

公共利益 ； 反傾銷

並列摘要

The regulations on equalization tax and anti-dumping tax levy were amended on February 19, 2001, and added articles on “National Macroeconomic Benefits”, which was indefinite about the legal implication, element, content, and execution procedures. Since the abovementioned system is at the infant stage in Taiwan, this study concerns the research on the relationship between the anti-dumping system and public interest.
Chapter 1 covers the research motive, purpose, scope, and direction, collects related research results for analysis, and conducts comparison analysis and case study on the history of the system based on information obtained from periodicals, official publications, and websites.
Chapter 2 introduces the situation of anti-dumping tax. First, it probes into the construction and narrow sense of anti-dumping from economic and legal perspectives, then discusses the types of anti-dumping and the effect of anti-dumping on the importing countries, exporting countries, and international trade based on the anti-dumping motive, approach, and classification by International Trade Commission. Lastly, it discusses the meaning, origin, characteristics, and related standards of anti-dumping, as well as the status quo of the anti-dumping tax regulation of WTO, E.U., U.S., and Taiwan.
Chapter 3 concerns the evaluation of anti-dumping tax, the practice and effect of anti-dumping tax in developed countries, developing countries, and underdeveloped countries, the legislative process of international anti-dumping standard, the types of anti-dumping evasion derived from anti-dumping tax, the disputes rouse of the anti-evasion measures in E.U. and U.S., the deprivation of consumers’ rights, competitive competition policy, effect on industrial development, trade barriers, predicament faced by importing and exporting countries, as results of anti-dumping. Lastly, it covers the argument on the preservation and elimination of anti-dumping tax and application of public interest articles.
Chapter 4 probes into the meaning of public interest from public administrative, economics, political science, and sociological perspectives, and researches the functions of public interest on cultivating democratic politics, political principle, legal advantage measurement standard, and protection over economic minorities.
Chapter 5 discusses the importance of public interest in anti-dumping tax and free market competition, and the significance of public interest in mediating the protection for free trade, the interest of industry suppliers, anti-dumping tax and fair trade, the interest of trading powers and small countries, introduction of foreign capital, development of domestic industries, the interest of particular industries and the nation, environmental protection and economic development, especially when there is conflict between the consumers and industries, or suppliers. Lastly, the standards concerning public interest adopted by WTO, E.U., Canada, and U.S. were studied to provide as guidelines to legislation of article on “National Macroeconomic Benefits”.
Chapter 6 provides conclusion on the connotation of public interest, and suggestion on the factors and procedures taken into consideration by various authorities, as guidelines to authorities on decision-making concerning the future of Taiwan.

並列關鍵字

Public Interest ； Dumping ； Antidumping

參考文獻

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