欧美反倾销法中的反规避措施及对我国立法的启示

被征收反倾销税的出口商通过改变贸易方式、生产方式等来规避反倾销税征收的做法日益增多。这种规避行为架空了反倾销措施，引起了各国的高度重视，纷纷出台反规避措施。本主要介绍了反倾销立法比较完善的欧盟和美国的反规避措施，对两的具体制度进行比较和评析，并对我国的相关立法提出建设性意见。

Anti- circumvention Measures of U. S. A and Europe Anti- dumping Act and Enlightenment on China Legislation

Exporting traders who are taxed anti-dumping tax avoid anti-dumping tax by changing the way of trade and production. The actions make the measures of anti-dumping null and void, which many countries concern seriously. So these countries make anti-circumvention measures. This article introduces, compares and analyses anti-circumvention measures of U.S.A and Europe whose legislation is perfect, and puts forward instructive advice for China legislation.