- 學位論文
論反傾銷稅法與產業政策之關係－以我國高科技產業為例
The Interaction Study of Anti-Dumping Law and Industry Policy Regarding High-tech Industry in Taiwan
摘要
國際經濟發展與貿易自由化日益興盛，各國商業交流、市場競爭與貿易摩擦日與俱增，各式非關稅與貿易救濟措施，如：反傾銷稅之課徵，即成為各國廣泛運用之產業保護與貿易救濟工具，亦成為各國抑制競爭壓力之手段。在全球產業競爭劇烈，導致價格微利化之趨勢下，企業唯有發展規模經濟始得生存。但因各國經濟發展程度不同，生產成本之估算亦有落差，反傾銷稅之課徵成為各國保護國家產業、打擊與抑制競爭對手之手段，我國高科技產業，因價格彈性較高、產品生命週期短及景氣循環明顯之特性，致易遭受反傾銷之控訴，進而影響產業發展與國際競爭力。 本論文乃先就撰寫之動機、目的及研究方法等加以闡述，其次再就國際組織、歐盟、美國及我國反傾銷稅之立法沿革、規範內容與課徵標準加以介紹，兼論及國家產業發展與貿易公平問題。此外，並就我國各階段產業政策之成效，及高科技輔導措施與相關立法之沿革，反傾銷稅對我國高科技產業發展之影響，加以探討，以尋求貿易保護與公平競爭之平衡點，另就我國政府如何運用產業政策與搭配貿易救濟工具，維持國家競爭力，尋求產業新契機，達到保護國內產業，提升消費福利之目的，亦加以討論。 本論文亦針對我國高科技產業所面臨之國際競爭，以及近年反傾銷控訴之發展趨勢，因應各國貿易救濟措施及制定相關產業政策，尤其以韓國與我國DRAM廠商，遭受美國美光科技公司（Micron Technology, Inc.）控訴傾銷之案例，探討高科技產業遭受傾銷控訴之原因、課徵標準及產業特性反傾銷稅課徵對產業發展之影響，歸納出政府與企業之因應措施，以作為產業發展之方向，減少我國被控傾銷之機率。 最後總結前述各章節的討論研究與分析，提出幾點建議，作為本論文之結論，以期維持我國高科技產業之持續發展、並提升其在國際上之競爭力。
並列摘要
While international economic development and trade liberalization have risen in popularity and international commercial exchange, competition and trading friction have increased day by day, various kinds of non-tariff and trade relief measures, such as the imposition of anti-dumping tax, have become the industry protection and trade relief tool commonly used worldwide. They are also utilized as the resort to bring down competition pressure. In the meager-profit age where price competition is keen, the development of scale economy has turned out to be the only choice for businesses to survive. However, the development degree may vary from country to country and there is also a gap in the estimates of production costs, thus, the imposition of anti-dumping tax has been utilized as the resort to protect individual country’s industry and hinder outside competitors. With high flexibility in price, short-life cycle in products and evident business cycle, Taiwan’s high-tech industry is more likely to be accused of anti-dumping which may further negatively affect our industry development and international competitiveness. By collecting and compiling the literature, this paper tries to trace the legislation and norms of the anti-dumping tax set in international organizations, the EU, the US and Taiwan. At the same time, it also compiles the legislation and imposition standards of the West’s anti-dumping tax laws so as to conclude the characteristics and effects of imposing anti-dumping tax, and properly use anti-dumping measures to get a balance between national industry development and fair trading. In addition, through the compilation of industrial policies applied in the past, this paper also investigates the achievement made in each stage of the application of our industry policies. Also, by referring to high-tech guidance measures and relevant legislation history and probing the impact of anti-dumping tax on the development of our high-tech industry, this paper seeks for the balance between trade protection and fair competition and investigates how our government has incorporated trade relief tool into its industry policies to maintain our national competition, create new industrial opportunities, protect local industry and reinforce consumption and the public’s welfare. On the other hand, in view of the severe international competition confronted by our high-tech industry, this paper also indicates the trend of the anti-dumping cases developed in recent years so as to be aware of the trade relief measures and related industry policies instituted by various countries. Taking the anti-dumping accusation cases occurring to Korean and our DRAM suppliers and American Mircon Technology, Inc. as examples, this paper investigates the causes of the anti-dumping accusations occurring to the high-tech industry, tax imposition standards, and industry characteristics, compiles the counter-measures taken by the government and enterprises, and finds out the impact of the imposition of anti-dumping tax on the industry. In the meantime, as far as the industry development is concerned, this paper also submits conclusive recommendations to the government and enterprises in an attempt to reduce our chances to be accused of anti-dumping. This paper concludes the investigation mentioned in the above chapters and sections, induces the results and finally proposes a number of recommendations trying to get the balance between our industry development and trade liberalization, sustain the development of our high-tech industry, enhance our international competitiveness as a result.