Accounting Problems And Countermeasures Of Anti Dumping

According to the provisions of the international anti-dumping law, there are two criteria for the determination of dumping, that is, price dumping and cost dumping.

If the export price of a product is lower than that in the normal trade process,

Determining the comparable price of similar products, the product will be deemed to be a dumping product.

The anti-dumping agencies of the importing countries are all

Based on the standard of dumping, only when the normal trade process of the exporting country does not exist the sale of the same kind of products or because the special market condition or the low sales volume of the exporting country does not allow such a sale to be properly compared, the applicable cost dumping standard should be considered.

In responding to anti-dumping, the most powerful evidence is to prove that the cost of our products is calculated according to the domestic accounting standards or international accounting standards of the prosecution, which is lower than the market price of the prosecution.

According to statistics from the Ministry of Commerce, China has been the world's largest number of anti-dumping investigations for 11 consecutive years, and the amount involved is more than 1 billion dollars a year. At present, there are over 500 countries in the world targeting Chinese products.

The total amount of losses involved in the case reached tens of billions of dollars.

At present, Chinese enterprises attach great importance to the anti-dumping cases of developed countries, especially the United States and the European Union, and the rate of prosecution is nearly 100% in recent two years.

The anti-dumping course in recent 30 years has proved that China's anti-dumping litigation is not satisfactory. For a long time, the success rate of Chinese enterprises is only about 30%.

Faced with such a severe situation, giving full play to the role of anti-dumping accounting has become an urgent need for China's foreign trade development.

Although China's accounting standards and international accounting standards have basically converged in many aspects, the differences in inventory criteria, intangible assets criteria, fixed asset criteria and borrowing cost guidelines directly affect the calculation of product cost, and thus affect the calculation of normal value.

Some enterprises in China are not standardized in accounting work. The format of the paper is manifested in: the original certificate is not true, illegal and incomplete; many enterprises in China lack effective internal control system; false accounting information appearing in every link of procurement, production and sales can not be found and corrected in time; many accounting booklets are not standardized; accounts, accounts, and accounts do not match; they do not conform to regulations, use accounting subjects and accounting books, accounting policies and accounting methods are inconsistent, and even many enterprises engage in tax evasion, private placement of small Treasury and other purposes. Two of the accounts are accounted for.

All these aspects make it difficult for antidumping accountants to provide standardized and reasonable accounting information in the short term, and also difficult to pass field surveys in other countries.