經過GATT各回合的多邊談判,傳統的關稅障礙以逐漸消除,各國為了防止國外的不公平貿易措施,紛紛制定了各種進口救濟措施,反傾銷制度即屬其中一種,我國目前已有一些反傾銷的案例 本文目地即在探討我國反傾銷制度對我國廠商的影響,利用市場模型分析法來測度我國廠商提起反傾銷訴訟對廠商價值的影響,其中選擇鋼鐵產業為研究對象,實證結果發現反傾銷制度對廠商價值有顯著的影響且價格具結的效果大於課徵反傾銷稅的效果. / Importing countries frequently use instruments of trade policy for the purpose of retaliating against the practices of foreign exporting companies. The market model is used to study the issue of whether or not Taiwanese steel producers capture the economic rents created by trade restrictions.Estimates of the trade impacts of Taiwanese antidumping law are provided. Empirical findings are that relief is valuable to the petitioning firms.

經濟全球化時代的到來，使得國際間貿易往來日盛，也增長了貿易摩擦之機會。貿易衝突之產生，在於國際貿易保護主義所造成之影響。即便目前國際間以貿易自由化為趨勢，但許多國家仍採取許多措施以達到保護國內經濟之效果，而其中常見的一種方式便是反傾銷措施。反傾銷措施之實行在國家間存在已久，即便在以自由貿易為宗旨的WTO成立後，仍未減少各國採取反傾銷措施之行為，許多國家依舊恣意以反傾銷措施保護國內產業，使得國與國之間爭議不斷。 由27個會員國組成之歐盟在國際貿易間扮演舉足輕重之角色，其立場對國際經濟法規之推行亦有重大影響。歐盟在面對全球化造成的經貿挑戰下，多次運用貿易救濟措施，特別是反傾銷措施以保護歐盟產業，也增加了歐盟與第三國的貿易衝突。 歐盟反傾銷法規仍依據WTO反傾銷法規制定，然而實踐上卻衝突不斷，本文以案例研究方式，針對WTO中相關個案加以分析整理，檢視各案之異同處以及歐盟相關法規在WTO架構下實踐的落差，並試圖釐清影響之關鍵以及提出未來可能的解決之道。

重商主義時期“獎勵出口重課進口”的對外貿政策，及產業革命後生產力的擴張，使世界範圍內的傾銷大規模形成；二十世紀七○年代以來，「傾銷」已普遍存在於國際貿易之中，而對於「反傾銷」立法和實踐亦進展迅速，從關稅暨貿易總協定成立以來，對於「反傾銷」的立法、修訂一直是談判內容的主要議題。 本文的目的在探討在產品不完全替代下，面對國外持續性傾銷時，若廠商分別從事Cournot數量及Bertrand價格競爭時，如何課徴反傾銷稅？結果發現若廠商進行數量競爭時則：當本國與外國傾銷品相互替代率相同及本國產品對國外傾銷品之替代率大於國外傾銷品對本國產品之替代率時，本國政府可在社會福利最大化下制定反傾銷稅率。若進行價格競爭時則：本國政府無法依社會福利最大之反傾銷稅率制定反傾銷稅率。 / The mercantilist emphasis on expanding exports while restricting imports, coupled with the expansion of productivity seen following the industrial revolution, led to the proliferation of dumping trade practices around the world. “Dumping” has been a formally-recognized and widespread phenomenon in global trade since the 1970s. Against this, national governments have also been quick to implement countervailing laws and legislation. Anti-dumping legislation has been at the fore of international trade discussions since the General Agreement on Trade and Tariffs (GATT) was established. This paper addresses the issue of how countervailing duties may be most effectively assessed in situations where a national product that is not completely substitutable by import competitors suffers sustained competition from imports dumped on the market. To achieve this objective, our research examines the effects on competition that result from the manufacturer of the national product adopting, respectively, Cournot volume and Bertrand pricing strategies. The result shows that, when a volume strategy is adopted, home government imposition of countervailing duties will be able to maximize social benefit when either domestic and imported (dumped) products share a similar substitutability ratio or the substitutability ratio of the domestic product is greater than that of the imported competition. When a pricing strategy is adopted, the government is, conversely, not in a position to impose a countervailing duty that will maximize social benefit.

本篇論文主要在探討石化業發展過程中所面臨之傾銷問題，並對我國進口救濟制度完構以予分析。

國際經濟的發展已從傳統的撤除邊界措施演變至以國際競爭為重心的市場開放。「市場可競爭性」的政策理論顯出貿易政策與競爭政策之衝突，為後鳥拉圭回合時期全球市場亟須面對的重要議題，尤以反傾銷法為然。 本論文旨在以競爭法之角度，探討反傾銷法與競爭法之互動關係與其調和之道。首先，反傾銷法的正當性基礎將自經濟學、法律學及政策面的層次予以檢視。其次，反傾銷措施的反競爭效果及其與反托拉斯法的緊張關係為論述重點。再者，反傾銷程序對競爭因素之考量、區域性貿易協定以競爭法取代反傾銷法之實證及多邊貿易體系下的整合方案，皆將依序加以分析與評估。末則就我國反傾銷法與公平交易法之調和及反傾銷政策之定位提出個人建議。

在貿易國際化、自由化的時代潮流中，台灣地區已逐步地對外開放國內市場。惟為了避免貿易自由化帶來負面影響，並確保產業在國內市場的權益，我國亦已建立了一套貿易救濟制度。此一制度不僅是對外貨藉由不公平貿易措施（傾銷、補貼）進入我國市場的一種反制，及對於公平貿易採取進口救濟之防衛措施，同時更是完備國內貿易法令、健全貿易環境所不可或缺的。我國反傾銷法規之立法，特別是關稅法第四十六條之一、第四十六條之二，貿易法第十九條（八十二年二月五日），平衡稅及傾銷稅課徵實施辦法（八十三年十一月十七日），使我國反傾銷法所規範之損害要件與國際規範相同，但此一國內規範仍有諸多待澄清之處。一．損害範圍：相同產品（關稅法）與競爭產品（貿易法）之爭議；二．損害對象：國內產業（關稅法）與競爭產業（貿易法）之爭議；三．損害程度：實質損害（貿易法）與重大損害（關稅法）之爭議；四．因果關係：傾銷效果（課徵辦法）與傾銷進口（貿易法）之爭議。 　　對於上述爭議點，頗有必要依據ＷＴＯ反傾銷協定之規範，修正相關法規，以避免不必要之疑義，且於損害認定調查時，不致於偏離問題之要點。

目前，有3件反傾銷案採行價格具結措施，包括原產於中國之毛巾，鞋靴及冷軋不銹鋼等涉案產品。財政部於鞋靴反傾銷案接受82家具結廠商，每季海關人員須監督該等具結廠商履行具結情形，爰該具結措施已造成龐大之行政負擔。本文檢視台灣價格具結實體程序及實務做法後，發現部分做法似不符合反傾銷協定或國際慣例。 歐盟於1981年至2001年時期，經常使用具結措施，但自2006年以來，使用具結措施之頻率急劇下降。美國較常採自願出口限制（數量限制），而較少使用價格具結措施。本文藉由相關文獻說明實施價格具結之經濟福利效果，並探討歐盟與美國有關價格具結相關法律與實務做法、歐盟近年來較少採價格具結之原因及歐盟接受或拒絕價格具結措施之理由等，該等研究分析將提供予台灣反傾銷調查之主管機關參考。 / Currently, there are 3 anti-dumping cases settled by using price undertakings including the subject products of towel, certain footwear and cold-rolled stainless steel originating in China or Korea. Among which, Taiwan’s investigating authorities even accepted price undertakings offered by 82 Chinese exporters of certain footwear. Such measure has already caused the considerable administrative burden in monitoring respect. After examining the practices of Taiwan's price undertaking cases, some procedural and substantive aspects seem inconsistent with Anti-Dumping Agreement or international customary practices. Price undertakings were frequently used by the EU during the period from 1981 to 2001, but the frequency has declined sharply since 2006. The U.S. has taken many voluntary export restrictions, but rarely used price undertakings to settle anti-dumping cases. This paper will explore the law and practice of the EU and the U.S. regarding price undertakings. It will also illustrate the reasons for decreasing use of price undertakings, and the grounds for accepting or rejecting price undertakings in the EU anti-dumping proceedings. In addition, this paper will use the relevant literature to elaborate the economic welfare of price undertakings. Finally, it will offer suggestion as the reference for Taiwan's　investigating authorities.

在推展全球化貿易下，面對市場逐漸開放之際，世界貿易組織為了減緩世界各國貿易自由化過程中所受到衝擊，允許會員國實施暫時性的保護措施，以矯正不公平貿易行為，其中又以反傾銷制度最為重要，為各國最常採用方式，但卻造成已開發國家如美國、歐盟過度濫用反傾銷措施，致過度保護本國產業。因此本研究以中國毛巾傾銷案作為研究對象，並運用美國國際貿易委員會所發展的COMPAS模型，來探討中國毛巾傾銷行為對我國毛巾產業之影響。除此之外，由於各國對於反傾銷稅的課徵是否過高頗有爭議，本研究因此進一步檢視我國在中國毛巾傾銷案中所課徵之反傾銷稅稅率是否過高？是否符合WTO反傾銷協定「公平貿易」之規範？若不符合，則在滿足「公平貿易」的前提下，其稅率訂定應該為何？ 由實證結果顯示，整體而言，傾銷對我國國內同類產品的產出、價格與收益，確實有負面的影響，國內市場佔有率則因受到低價傾銷進口品的替代，而呈現逐年下滑趨勢。在反傾銷稅課徵方面，在目前課徵稅率下（204.1％），確實可為國內廠商帶來正面的影響，然而本研究發現目前課徵稅率過高，而可能導致過度保護本國廠商，進而違反WTO「公平貿易」之規範。若將目前所課徵的稅率調降為符合「公平貿易」規範下之稅率（75.7％），其稅額會較採用傾銷差額課徵為低，不僅符合WTO 「較低稅率原則」，同時也可避免過度保護本國產業，對於整體社會福利之損失也較小。因此，本研究對政策的建議是反傾銷稅率訂定除了參考傾銷差率外，更須考量國內廠商之受損害程度，以課徵足以消除國內產業所受損害之稅率即可，來減少因稅賦所帶來之扭曲以及對國際貿易損害，而進一步傷害社會福利。 / At the same time of expanding global trade and increasing openness of the market, World Trade Organization (WTO) has been trying to decrease the impacts on Members during the process of liberalization and has permitted Members to practice temporary measures of protection and to correct unfair trade. Among these measures, anti-dumping is the most important and common one. However, it has abused by several developed countries, such as the USA and European Union (EU), which lead to over-protection of their domestic industries. Therefore, the research chooses the dumping case of Chinese towels as its subject and applies a model of Commercial Policy Analysis System (COMPAS) developed by United States International Trade Commission to evaluate the impacts on domestic towel industry due to import dumping from China. In addition, it is still controversial over the levels of antidumping duty to remain fair trade. Thus, the research will estimate further that if the rate of the present anti-dumping duty on the dumping case of Chinese towels is overrated or meets the principles of “fair trade” under WTO Anti-Dumping Agreement. Besides, if it is not, what is the rate should be to meet the principles of “fair trade” under WTO. The empirical results showed that dumping does have a negative impact on the price, output, and revenue of the domestic industry. The domestic market share has been decreasing year after year because of the substitute effect from dumped imports. As for imposing anti-dumping duty, the empirical results indicate that imposing anti-dumping duty under the present duty rate (204.1%) has a positive effect on domestic industry. However, according to the finding of this research, the present duty rate is too high. Overcharging of the anti-dumping duty could lead to over-protection of domestic industry and to further violation of the principles of “fair trade” under WTO. If the present duty rate can be reduced to meet the principles of “fair trade” (the rate is 75.7%), the tax will be less than the dumping margin. At the same time, it will conform to the“lesser duty rule”under WTO, avoid over-protection of domestic industry and contribute the minimum loss to the social welfare. Hence, this research suggests that the government imposing anti-dumping duty rate should refer to the dumping margin and evaluate the depth of injury to domestic firms. It should only impose an appropriate duty to remove the injury to domestic industry. It is significant to reduce the distortion of the tax and the injury to the international trade, and further harm of social welfare.

本文共分六章，約五萬字左右。 第一章：前言，說明研究動機、目的及全文各章節內容簡述。 第二章：利用經濟分析，說明傾銷及補貼對進出口國福利水準之影響，並說明傾銷及 補貼之意義、種類。 第三章：說明關稅暨貿易總協定體制下之平衡稅與反傾銷稅。首先說明緣起背景，其 次說明國際反傾銷法典內容，最後說明東京回合世界多邊貿易談判所產生的新反傾銷 法典及補貼法典。 第四章：說明其他國家（如美國、歐洲共同市場、日本等國（實施平衡稅及反傾銷稅 時產生的問題。） 第五章：說明我國在現行經濟發展階段下，可否採行平衡稅及反傾銷稅制，並說明若 實施此稅制，可能產生的問題及如何改進此困難。 第六章：結論。

本論文共一冊，約十一萬字，全冊分六章，茲分別說明如下： 第一章 緒論。分三節，說明中美貿易之地位及美國反傾銷法研究之必要。 第二章 傾銷之種類及其經濟效果。分二節，第一節說明各種傾銷的種類；第二節說 明傾銷對進出口國及消費者的影響。 第三章 美國有關反傾銷立法之回顧。分六節，包括一九二一年以前各有關法案之介 紹，及傾銷法成立後之修正經過。 第四章 美國反傾銷法內容之闡釋。分七節，包括程序、價格、資料限制、損害之決 定、傾銷稅之徵課及司法審查。 第五章 我政府及出口業者因應之道。分三節，先說明有道我國產品之案件，再提出 因應措施。 第六章 結論。分二節，第一節簡單介紹有關反傾銷之規定；第二節對全文做一總結 。 附錄：國際反傾銷法典，美國反傾銷法典及問卷原文。