BI KIEN BAN PHA GIA THEO QUY DINH CUA TO CHlTC THU^ONG MAI THE GlOl VA HOA KY
va Thi Phw&ng Lan'
T
huc tien ehdng ban pha gia trong thuang mai qude te eho thay, viee xae dinh bien do ban pha gia cua hang hda bi kien ludn ddng mdt vai trd quan trgng trong viec xae dinh hang hda do cd bj coi la ban pha gia va phai chiu thue chdng ban pha gia hay khdng. Cac nudc nhap khau ludn cd xu hudng xae dinh bien do ban pha gia ciia hang hda cang cao cang tdt bdi vi dieu dd ddng nghTa vdi kha nang hang hda bi coi la ban pha gia eao hon. Trong khi dd, mdt bien do ban pha gia thap se cd lgi hon nhieu ddi vdi cac nha xuat khau bdi nd cting cd nghTa la se ft kha nang bi coi la ban pha gia hoac neu cd thi thue chdng ban pha gia se thap.Do muc dich bao hd khdng the chdi cai ciia phap luat ve ehdng ban pha gia nen each thirc xae dinh bien do ban pha gia cua hang hda bi kien chdng ban pha gia d cac nudc nhap khau ldn nhu Hoa Ky thirdng rat phirc tap va cd nhieu yeu td khac nhau eiing can du vao qua trinh dd. Da cd nhieu san pham cua Viet Nam khi xuat khau sang Hoa Ky da bi phia Hoa Ky kien vi ban pha gia va xae dinh mgt bien do ban pha gia cao tir dd ap thue chdng ban pha gia vdi mirc cao mdt each phi ly. Bai viet nay lam rd phuong phap xae dinh bien do ban pha gia theo quy dinh ciia Td chirc Thuong mai thi gidi (WTO) va Hoa Ky; tren co sd do giiip cae doanh nghiep xuit khau ciia Viet Nam nam dugc cac each thirc dd de xae dinh duge cho minh nhtrng bude di cd lgi nhat khi bi kien ehdng ban pha gia.
ThS. Luat hgc, Trudng Dai hgc Luat Ha Ndi.
Tren tinh than dd, bai viet dugc chia thanh ba phan. Phan 1 la khai niem ve bien do ban pha gia, phan 2 tap trung trinh bay ve van de xae dinh bien do ban pha gia theo quy dinh ciia WTO va phan 3 la van de xae dinh bien do ban pha gia theo quy dinh cua Hoa Ky. Trong eac phan nay, cac quy dinh ciia WTO se dugc phan tfch trudc de lam co sd ddi ehieu va danh gia mire do phti hgp va tinh chat bao hg cua phap luat chdng ban pha gia cua Hoa Ky ve van de dang nghien cim. Cudi cimg, phan ket luan dua ra mdt sd nhan xet va luu y tren co sd tdng ket cac phan tich d phan ndi dung neu tren.
1. Khai niem "bien do ban pha gia"
Bien dp bdn phd gid Id ket qud chenh leeh khi ddi chieu giiea hai mice gid tri la
"gid tri thdng thudng" vd "gid xudt khdu"
eita hdng hda bi kien bdn phd gid. Day dugc coi la CO sd ve mat dinh lugng de true tiep xae dinh cd hanh vi ban pha gia hay khdng va neu cd thi mirc thue ehdng ban pha gia se la cao hay thap. Bien do ban pha gia am, nghTa la gia tri thdng thudng thap hon gia xuat khau, cd nghTa la khdng cd hanh vi ban pha gia; cdn bien do ban pha gia duong cd nghTa la da cd hanh vi ban pha gia. Tuy nhien, khdng phai cir cd bien do ban pha gia duong la da cd the bi trimg phat ma thdng thudng thi bien do ban pha gia phai tir 2%
trd len thi mdi cd the bi ap dung thue chdng ban pha gia.
2. Phuo-ng phap xae dinh bien do ban pha gia theo quy djnh ciia WTO
Sau khi da cd gia tri thdng thudng va gia xuat khau (hoac gia xuat khau tu tinh) ciia
san pham bi kien ban pha gia, tudng nhu cdng viee cdn lai de xae dinh viec ed ban pha gia hay khdng, tire la so sanh hai mirc gia nay de xem gia xuat khau ed thap hon gia tri thdng thudng hay khdng va vdi bien do bao nhieu, la bet siic don gian. Tuy nhien, thuc tien thuang mai qudc te lai khdng hoan toan dien bien theo chieu hudng nhu vay.
Luat le thuong mai qudc te ndi chung va phap luat cac nudc ndi rieng thudng quy dinh rang, viec so sanh giiia hai mirc gia nay phai dugc tien hanh theo mdt sd nhting yeu cau nhat dinh de cd the xae dinh chfnh xae bien do ban pha gia eiia hang hda nhap khau.
2.1. So sdnh gid xudt khdu v&i gid tri thong thw&ng theo quy dinh cda WTO
Luat le WTO quy dinh mdt each rd rang rang, viec so sanh giiia gia xuat khau va gia tri thdng thudng cua san pham bi kien phai dugc thuc hien mdt each cdng bdng^. De bao dam viec so sanh dugc thuc hien mdt each cdng bang, mdt sd dieu kien da dugc dat ra de bude co quan chdng ban pha gia ciia eae qudc gia phai tuan thii. Dd la:
- Viec so sanh phai dugc thuc hien d cting mgt tang thuang mai, ma thdng thudng la tai thdi diem xuat xudng (ex factory); va
- Viec so sanh phai duge thuc hien ddi vdi nhtrng don hang dugc thuc hien gin nhau nhat ed the^.
De bao dam viec so sanh phai dugc cdng bang va phep so sanh dugc thuc hien gitra gia xuat khau va gia tri thdng thudng d ctmg mgt tang thuong mai, WTO yeu ciu co quan CO tham quyen d eac nudc thanh vien phai tien hanh nhiing dilu chinh cin thilt trong timg trudng hgp cu thi ddi vdi ca hai mirc gia nay. Cac khoan can dilu chinh la nhirng yeu td nhu sir khae biet trong dilu khoan, dieu kien ban hang, thul, tae ddng cua ting thuang mai khac nhau, sd lugng, dac tinh vat ly ciia san phim va bit ky su khac biet
nao dugc xem la cd thi tae ddng tdi tfnh cdng bing ciia phep so sanh. D I tien hanh viec dilu chinh gia, ma thuc chit la khau trir ttr gia tri thdng thudng hoac gia xuat khau nhiing khoan nhit dinh dl dua bai miic gia nay ve cimg mgt ting thuong mai vdi nhau, eac CO quan ehdng ban pha gia d eae nude ed quyen yeu ciu cac doanh nghiep bi kien eung cap thdng tin, song dd khdng duge coi la nghTa vu ciia cac doanh nghiep''.
Mdt trong nhirng yeu td thudc dien dieu chinh tren day thudng gay tranh cai nhat tren thue te chinh la su khac biet ve dac tfnh vat ly ciia san pham bi kien va san pham tuong tu d nudc xuat khau. Sd dT cd dieu nay la vi thdng thudng san pham khi xuat khau bao gid cting cd thiet ke khac di so vdi san pham trong nudc. Sir khac biet nay ldn hay nhd tiiy thudc vao tirng thi trudng. Van de dat ra la trong trudng hgp do nhiing khae biet vat ly nao phai dua vao dieu ehinh va dua d mire do nao? Cac an le ciia Co quan giai quyet tranh chap cua WTO da giai thich rd rang, cac dac diem khac biet ve vat ly ciia san pham bi kien vdi san pham dugc dimg de tinh gia tri thdng thudng phai la tat ca nhting yeu td nao cd the xae dinh dugc ma cd the anh hudng dang ke tdi phep so sanli. Cac co quan chdng ban pha gia eiia cac qudc gia khdng dugc phep chi chgn ra nhiing yeu td dugc coi la co ban de tien hanh dieu chinh ma ve nguyen tae phai la tat ea cac yeu td da duge nhan dien'*. Song, khdng phai tat ca cac yeu td da dugc nhan dien deu dua vao de dieu chinh ma cac ca quan dd chi dugc dieu chinh vdi nhung ylu td nao cd tac ddng tdi tinh cdng bing ciia phep so sanh ma thdi. Vf du nhu trudng hgp xe d td bi kien chdng ban pha gia ed mau trang trong khi xe d td diing dl xae dinh gia tri thdng thudng d ndi dia lai cd mau dd. Sir khac biet ve mau sac la sir khac biet rit rd
^ Dilu 2.4, Hiep djnh vl chdng ban pha gia 1994.
- Dilu 2.4, Hiep djnh vl chdng ban pha gia 1994.
' Dilu 2.4, Hiep djnh vl chdng ban pha gia I994
" Y kien ciia Ca quan giai quylt tranh chip ciia WTO trong vu Japan Hot Rolled Steel, WT/DSI84/AB/R 2001.
rang ve vat ly, song neu nhu gia ciia son mau dd va trang khdng chenh leeh thi su khae biet ve son khdng tac ddng dang ke den tinh cdng bang ciia phep so sanh; va vi the se khdng can phai tien hanh dilu chinh^. Tuy nhien, neu xe ban d ndi dia dung den pha thdng thudng, trong khi xe xuat khau dang bi kien ban pha gia lai dung loai den dc hien dai va dat tien ban thi liic bay gid chac chan se phai tien hanh dieu chinh gia.
Mdt van de niia cung hay gay tranh cai khi tiln hanh so sanh giiia gia xuat khau va gia tri thdng thudng la su chenh leeh ve ty gia hdi doai, mdt yeu td rd rang cd the tac dgng tdi phep so sanh bdi gia tri thdng thudng thudng dugc xae dinh theo ddng tien ndi dia trong khi dd gia xuat khau lai dugc tfnh bang ngoai te. Ddi vdi trudng hgp nay, WTO quy dinh rat rd rang can phai quy ddi ngoai te; va viee quy ddi phai sir dung ty gia hdi doai vao ngay ban, tire la ngay ky hgp ddng, ngay dat hang, khang dinh don dat hang hoac viet hda don ttiy thudc vao viec hgp ddng chgn ngay nao. Tuy nhien, trong trudng hgp viec ban hang sir dung ngoai te cua thi trudng tuong lai (forward market) va cd lien he true tiep vdi viec xuat khau sang thi trudng xuat khau thi khi dd se sir dung ty gia hdi doai ciia hgp ddng ban hang tuong lai nay. Luu y la trong bat ky trudng hgp nao WTO ciing khdng tinh den bien ddng ciia ty gia ngoai te bdi vi co quan dieu tra ban pha gia se phai cho phep ben bi kien ft nhat la 60 ngay de dieu chinh gia xuat khau ciia minh cho phil hgp vdi xu hudng bien ddng ciia ty gia hdi doai trong qua trinh dieu tra^.
2.2. Phwffng phdp xdc dinh bien dp bdn phd gid theo quy dinh cda WTO
Sau khi da tien hanh nhtrng dieu chinh phil hgp nhu phan tich tren day, eoi nhu co quan quan ly ban pha gia qudc gia da cd
' Y kiln ciia Co quan giai quyet tranh chSp ciia WTO trong vu US - Lumber V, 2004.
* Dilu 2.4.1, Hiep dinh vl chdng ban pha gia 1994.
duge nhting con sd "chuin" de tien hanh phep "so sanh cdng bing". Bk xae dinh dugc bien do ban pha gia cu thi lam co sd xae dinh thul ban pha gia, WTO cho phep cac nudc thanh vien tiln hanh mdt trong ba phuang phap so sanh:
- Phuang phap thii nhit la liy gia tri thdng thudng, binh quan gia quyen (weighthed average normal value) so sanh vdi gia xuit khau binh quan gia quyen (weighthed average export price) eiia tat ea cac giao dich ciia ttrng nha san xuat, xuat khiu ed the so sanh dugc;
- Phuong phap thir hai la lay gia tri thdng thudng va gia xuat khau ciia tirng giao dich de so sanh vdi nhau. Tuy nhien, phuang phap nay it dugc sir dung hon do tinh phirc tap eiia hoat ddng thuang mai qudc te;
- Phuang phap thir ba la so sanh gia tri thdng thudng binh quan gia quyen vdi gia xuit khau cua tirng giao dich neu co quan cd tham quyen cho rang cd sir chenh lech dang ke ve CO eau gia xuat khau gitia nhiing ngudi mua, viing hoac thdi diem khae nhau va cd giai thieh chinh thire ve viec tai sao viec su- dung hai each tren khdng the tfnh den eac khac biet tren mdt each hgp ly.
Khi dieu khoan ve xae dinh bien do ban pha gia ciia Hiep dinh ve chdng ban pha gia 1994 ciia WTO dugc ap dung tren thirc te, cd mdt sd diem luu y da dugc lam sang td ban nhd cac an le ciia Co quan giai quyet tranh chap ciia WTO.
Thie nhdt, viec tfnh bien do ban pha gia se dugc thuc hien ddi vdi timg nha xuat khau hoac nha san xuat ddi vdi mat hang dang bi dieu tra ban pha gia va chi ddi vdi mat hang dang bi dieu tra ma thdi. Ve nguyen tac, trong dieu kien thuang mai thdng thudng viec tinh bien do ban pha gia chung ddi vdi mdt sd hoac tat ca cae nha san xuat hay xuat khau cting mdt loai hang hda dang bi kien chdng ban pha gia la khdng dugc phep. Bien do ban pha gia cting phai duge tinh ddi vdi toan bd san phim chir
khdng dugc tinh cho tirng giao dich. Tham chi, nlu san pham do mdt nha xuat khau hoac nha san xuat ciia nudc xuat khau bi kien ban pha gia cd nhieu mau (models) hoac loai (types) san pham thi bien do ban pha gia cting phai dugc tinh ehung cho toan bd san phim cbir khdng duge tfnh rieng biet cho ttrng mau hay loai san pham dd. WTO da thi hien quan diem rat rd ddi vdi van de nay khi giai thfeh Dieu 2.4.2 ciia Hiep dinh ve chdng ban pha gia 1994:
"Chung tdi khdng thay Dieu 2.4.2 hay bat cir dieu khoan nao khac ciia Hiep dinh ve chdng ban pha gia 1994 cd quy dinh ve viec tfnh toan bien do ban pha gia ddi vdi cac logi hay mdu cua san pham dang bi dieu tra;
ngugc lai, tat ca nhirng gi lien quan tdi viec tfnh toan bien do ban pha gia deu dugc lien he tdi sdn phdm dang bi dieu tra.
Cho dil bat ky phuang phap nao dugc sir dung de tinh bien do pha gia di chang nira thi theo quan diem ciia chiing tdi, nhting bien do nay phai va chi cd the dugc tinh toan ddi vdi toan bd sdn phdm dang bi kien ma thdi. Chiing tdi khdng the ddng y vdi quan diem ciia Lien minh chau Au (EU) rang:
Dieu 2.4.2 khdng quy dinh gi ve viec tinh mgt bien do pha gia tdng the ddi vdi san pham dang bi dieu tra"'.
Thie hai, viec xae dinh viec ban pha gia ndi chung va bien do ban pha gia ndi rieng dugc thuc hien ddi vdi toan bd san phim dang bi kien ban pha gia chir khdng duge xae dinh rieng ddi vdi tirng phan nhdm, mau ma hay eac loai khac nhau ciia hang hda dd.
Tren co sd dd, vin dl "quy vl 0" theo each ap dung phap luat ehdng ban pha gia d Hoa Ky va EU deu bi coi la khdng phti hgp vdi luat le ciia WTOl
Thic ba, trong cac trudng hgp tien hanh phep so sanh dua tren gia tri thdng thudng binh quan gia quyln, mdt vin dl dat ra la lay bao nhieu mlu trong so cac giao dich lien quan tdi hang hda dang bi kien d thi trudrig trong nudc. Co quan giai quylt tranh chap eiia WTO da giai thich ring, gia tri thdng thudng binh quan gia quyln ve ban chat gidng vdi gia tri thdng thudng ciia san pham cd the so sanh dugc vdi san pham dang bi kien. Vi vay, neu nhu tat ea cac dieu kien deu thda man de cac giao dich ndi dia dugc thuc hien trong "dieu kien thuang mai thdng thudng" thi gia tri thdng thudng binh quan gia quyen phai dugc coi la binh quan gia quyen ciia tat ca cac giao dieh trong nudc dugc thuc hien trong dieu kien do. Cac trudng hgp ngoai le cd the khdng can dua vao de tinh la nhtrng trudng hgp giao dich khdng dugc tien hanh trong dieu kien thuong mai thdng thudng, vi du khi ban san pham dudi miic chi phi^.
3. Phuong phap xae dinh bien do ban pha gia theo phap luat ciia Hoa Ky
3.1. So sdnh gid xudt khdu v&i gid tri thdng thw&ng theo phdp luat Hoa Ky
Phep so sanh theo quy dinh ciia phap luat Hoa Ky giiia gia xuat khau va gia tri thdng thudng khdng nhan manh tdi khai niem "so sanh edng bang" (fair comparison).
Hoa Ky quan niem rang: cdt ldi ciia phep so sanh edng bang la d viec xae dinh dugc mdt gia tri thdng thirdng phu hgp de xae dinh xem gia xuat khau (hay gia xuat khau tu tinh) cd thap hon gia tri cdng bang cua nd hay khdng chir khdng phai d ban than phep so sanh dd'°.
Vi vay, phap luat Hoa Ky khdng chu trgng tdi viec quy dinh cac yeu td can dilu chinh khi tien hanh so sanh ma chi chu trgng tdi viec xae dinh hai miic gia tri de so sanh la gia tri thdng thudng va gia xuat khiu (hay gia xuit Y kien cua Co quan giai quylt tranh chdp cua WTO
trong vu EU - Bed Linen, WT/DSI4I/AB/R, 2001, doan 53.
* v l vkn dl "quy vl sd khdng", xem phan 4 dudi day.
' Y kiln ciia Co quan giai quyet tranh chip ciia WTO trong vu Argentina - Poultry Anil-dumping Dulles
'°Dilu 1677b.(a), u s e 19.
khau tu tfnh). Tit ca cac sir dilu chinh can thiet deu dugc thuc hien trong qua trinh xae dinh hai mirc gia nay. Sau khi da xae dinh xong thi phep so sanh chi tien hanh mdt each don gian giiia cac tri sd da cd.
3.2. Phwffng phdp xdc dinh bien dp bdn phd gid theo phdp luat Hoa Ky
Trong mdi vu kien ban pha gia, co quan quan ly ban pha gia ciia Hoa Ky deu nham tdi viec xae dinh bien do ban pha gia ciia san phim dang bi kien ddi vdi mdi doanh nghiep bi kien". Tuy vay, trong nhiing trudng hgp dae biet khdng the xae dinh bien do ban pha gia ddi vdi tirng ca nhan doanh nghiep xuat khiu bi kien do sd lugng cac doanh nghiep nay la qua nhieu thi Hoa Ky cd the gidi ban dieu tra vao mdt sd lugng nhat dinh cac doanh nghiep xuat khau bi kien. Nhtrng doanh nghiep nay cd the la nhtrng doanh nghiep cd thdng tin sd lieu rd rang nhat hoac la nhiing doanh nghiep chiem phan ldn khdi lugng san pham nhap khau dang bi dieu tra va viec dieu tra ed the dugc tien hanh mdt each thuan tien . Sau khi dieu tra eae doanh nghiep nay, ca quan quan ly ban pha gia ciia Hoa Ky se xae dinh cae bien do ban pha gia cho tirng doanh nghiep, sau dd loai bd cac bien do bang khdng, bien do thap ban mire tdi thieu 2% (de minimis) va bien do ban pha gia chi dugc xae dinh dua tren co sd nhiing sd lieu cd san . Nhting bien do edn lai se dugc gdp vao vdi nhau de hinh thanh nen mgt bien do ban pha gia binh quan gia
Dieu I677f-I.(c)(l), u s e 19.
';;Dieu I677f-I.(c)(2), USC 19.
Dilu I677f-I.(e)(2). Trudng hgp nhung bien do dugc xae djnh chi dua tren toan bd sd lieu cd sSn la nhung trudng hop ddi vdi cac doanh nghiep nhap khau khdng cung eip thdng tin cho ca quan quan ly ban pha gia ciia Hoa Ky. Do dd, co quan nay phai xae dinh bien do ban pha gia hoan loan dua tren nhting sd lieu ma hg cd san hoac cd tii- ngudn ckp 2. Bdi vi nhung tru'dng hgp nay r§t dl din tdi bien do ban pha gia cao, cho nen khi tinh bien do ban pha gia binh quan trgng sd thi nhung bien do ban pha gia nay khdng dugc gdp vao.
quyln. Bien do ban pha gia binh quan gia quyln nay se dugc ap dung cho tat ca cac doanh nghiep xuit khau bi kien, cho dii la nhung doanh nghiep khdng nam trong qua trinh dilu tra. Trong vu kien U.S. - Japan Hot Rolled Steel nam 2001, co quan giai quylt tranh chap phuc tham ciia WTO da ra phan quylt rang: Trong trudng hgp ap dung bien do ban pha gia binh quan gia quyen tren day thi ngay ca cac bien do ban pha gia dua tren mpt phdn sd lieu cd san cting khdng dugc gdp vao bien do ban pha gia binh quan gia quyen'''. Tuy nhien, cho den nay phap luat ciia Hoa Ky van chua sira ddi de phii hgp vdi phan quyet nay.
Nhu tren da de cap, trong trudng hgp binh thudng thi Hoa Ky se xae dinh bien do ban pha gia rieng cho san pham bi kien cua timg doanh nghiep xuat khau. Trudc tien, co quan quan ly ban pha gia ciia Hoa Ky se phan loai toan bd san pham bi kien theo ttmg loai (kind) hoac ldp (class) chii yeu dua tren dac diem vat ly hoac la tang thuong mai ciia cac san pham dd. Vi du, neu cac san pham bi kien la cac man hinh tinh the ldng (LCD) cac loai gdm 21, 37, 42 va 50 inch va mdi loai cd chi phi san xuat (tire la sir khae biet ve dac diem vat ly) khac nhau hon 20% thi se dugc phan thanh nhting ldp tuong irng. Cdn neu cac san pham d cac tang thuang mai khac nhau thi mac dil gidng nhau hoan toan ciing dugc phan thanh nhtrng loai khac nhau.
Sau dd, CO quan quan ly ban pha gia cua Hoa Ky se tien hanh dieu tra va ap dung mdt trong cac phuang phap xae dinh bien do ban pha gia sau day:
- So sanh gia tri thdng thudng binh quan gia quyen vdi gia xuat khau binh quan gia quyen (hoac gia xuat khau tu tinh binh quan gia quyen) ciia tirng nhdm san pham;
- So sanh gia trj thdng thudng ciia timg giao dich vdi gia xuat khau (hoac gia xuit
Vu U.S. - Japan Hot
WT/DSI84/AB/R, 2001, doan 112. Rolled Steel.
khiu tu tinh) cua timg giao dich ciia san phim bi kien; hoac
- Trong tru'dng hgp dac biet, neu ed mdt loat gia xuat khau (hoac gia xuat khau tu tinh) khac rat nhieu giira cac khach hang, khu vuc hoac khoang thdi gian nao dd thi co quan quan ly ban pha gia cua Hoa Ky ed the ap dung phuong phap so sanh gia tri thdng thudng binh quan gia quyen vdi gia xuat khiu (hoae gia xuat khau tu tinh) cua tirng giao dich cd sir khac biet dd''.
Trong eac phuang phap tren, phuang phap thii nhat la phuang phap dugc dung phd bien hon ca va thudng la trong mgt vu kien ban pha gia dien hinh. Phuang phap thir hai khi ap dung se rat phiic tap do mdt vu kien ban pha gia thudng lien quan tdi sd
lugng ldn cae giao dich xuit khiu don le;
cdn phuang phap thir ba chi ap dung trong nhiing trudng hgp ngoai le.
Quy trinh xae dinh bien do ban pha gia trong mgt vu kien ban pha gia dien hinh d Hoa Ky cd thi dugc md ta mdt each don gian hda trong mdt vi du nhu sau :
Cdng ty A la mdt trong sd nhting cdng ty bi kien ban pha gia san pham S vao Hoa Ky. Gia sir co quan quan ly ban pha gia ciia Hoa Ky phan loai san phim S ciia cdng ty A thanh 5 nhdm. Sd lieu thu thap dugc ve viec ban pha gia cua cac nhdm san pham nay trong thdi gian dieu tra va each thire tinh dugc md ta trong bang sau:
Ma san pham
Sl S2 S3 S4 S5
Budc I Gia xuat
khau (USD)
1 1 1 1 1
Bude 2 Gia tinh
ndi dia (USD)
0,5 1 I 1 1,5 Tdng bien do ban pha gia
Tdng PUDD
Tdng gia tri hang hda ban tai HoaKy
Ty le bien do ban pha gia
Budc 3 Bien do ttrng san pham (USD)
-0,5 0 0 0 0,5
Sd lugng ban tai HoaKy
100 100 100 100 100
Budc 4 Bien do tong (USD)
-50 0 0 0 50
0
-
Bude 5 Tdng sd PUDD (USD)
0 0 0 0 50
50
Budc 6 Tdng gia
tri don hang (USD)
100 100 100 100 100
500
10%
"Dieu 1677f-l.(d).(l), u s e 19.
"' Vi du nay dugc trich su dung cd chinh ly tii' Dan Inkenson, Ap dung "Quy vl 0": Phuang phap chdng ban pha gia sai \h\n dang bi chi trich (Zeroing In: Antidumping's Flawed /Methodology under Fire), Center for Trade Policy Studies, Free Trade Bulletin, Sd 11, 27/4/2004.
Cd the thiy, qua trinh tfnh bien do ban pha gia tai Hoa Ky tir Budc 1 tdi Budc 4 ve CO ban khdng cd khac biet nhieu vdi quy dinh ciia WTO. Cho tdi Budc 4, sau khi bien do ban pha gia dugc xae dinh ddi vdi tirng nhdm san pham, nhdm Sl cd bien do tri sd am, nhdm S2 den S4 cd bien do bang 0 va nhdm S5 cd bien do tri sd duong. Theo quy dinh ciia'^WTO, khi xae dinh bien do binh quan gia quyen d day thi tdng bien do ban pha gia cua san pham S do doanh nghiep A nhap vao Hoa Ky se cd tri sd bang 0 tuang duong vdi viec khdng cd ban pha gia. Tuy nhien, diem mau chdt va cung la diem hay gay tranh cai trong qua trinh xae dinh bien do ban pha gia eiia Hoa Ky nam d Budc 5. O budc nay, co quan quan ly ban pha gia ciia Hoa Ky da tu xay dung cho minh mdt khai niem mdi do la "Thue ban pha gia cd kha nang khdng thu dugc" (Potentially Uncollected Dumping Duties - PUDD). Ban than khai niem da toat len tinh than quyet tam ap thue ehdng ban pha gia ciia co quan quan ly chdng ban pha gia ciia Hoa Ky. Nhu trong vi du neu tren, neu theo each tfnh thdng thudng theo quy dinh ciia WTO thi bien do ban pha gia se bang 0 trong khi dd neu theo each thirc PUDD ciia Hoa Ky thi bien do do se la 10%. Dieu dd la bdi vi khi chuyen ttr Budc 4 sang Budc 5, bien do eiia
Sl da dugc co quan chdng ban pha gia eiia Hoa Ky eoi nhu cd gia tri bang 0 mac du gia tri thuc ciia nd thip ban 0 rat nhieu. Day chfnh la each tfnh "Quy vl 0" gay tranh cai trong thuc tien chdng ban pha gia ciia Hoa Ky va ludn bi coi la trai hoan toan vdi tinh thin cting nhu luat le ciia WTO.
4. Ket luan
Qua nhting phan tich tren cd the thay ring, luat le cua WTO ve ca ban la kha cdi md va cdng bang ddi vdi viec xae dinh gia xuat khau ciia hang hda va each thirc tinh bien do ban pha gia. Phap luat ciia Hoa Ky thi khdng dugc nhu vay bdi vi chiing cdn mang tinh bao hd rat nang ne. Dieu do md ra cho cae nudc xuat khau mdt kha nang la ludn ludn cd the khieu nai cac bien phap chdng ban pha gia ciia Hoa Ky len Co quan giai quyet tranh chap ciia WTO vdi ly do trai vdi tinli than ciia WTO. Vi du dien hinh nhat la each tinh "Quy ve 0" theo tinh than ciia WTO thi cd the ndi la hau nhu da bi cam hoan toan do nd khdng cdng bang ddi vdi cac doanh nghiep xuat khau. Tuy nhien, phap luat ciia Hoa Ky van cdn sir dung kha phd bien each thirc nay. Tren thuc te thi viec Hoa Ky sir dung bien phap nay da bi nhieu nude khdi kien va da thang kien ddi vdi Hoa Ky.
