표제지
머리말 / 柳得煥
목차
I. 序文 7
A. 槪要 7
B. 用語 9
1. 美國價格 9
2. 外國市場價格(Foreign Market Value) 10
C. 比較의 포인트 : 工場渡價格 11
D. 價格基礎 對 原價基礎 調整 11
1. 法今 11
2. 두가지 接近方法에 대한 設明 14
3. 商務省의 慣行 15
4. 價格基礎接近法의 其他暗示 17
E. 價格-價格調整方法 要約 20
1. 美國價格에의 調整 20
2. 外國市場價格에의 調整 22
3. 調整의 흐름도(flowchart) 24
F. 價格 對 構成價格 要約 28
II. 具體的인 調整 29
A. 美國價格(USP)에 대한 調整 29
1. 美國價格에 대한 追加 29
2. 美國價格으로부터의 控除 32
B. 海外市場價格으로의 調整 37
1. 販賣된 數量에 있어서의 差異 37
2. 割引 및 리베이트 38
3. 販賣環境에 있어서의 差異 40
4. 物理的 特性에 있어서의 差異 52
5. 流通經路 52
III. 民間分野의 論評에 대한 對策 56
A. ESP 與件의 造成 56
1. ESP "相計"의 撤廢 56
2. ESP로부터 發生된 利潤의 控除 57
B. 價格基礎 對 原價基礎 調整 58
C. 累加的인 購買에 基礎한 割引 및 리베이트 59
D. 許容可能한 調整의 數 60
IV. 法令上의 變化 61
A. 海外市場의 配達과 包裝原價 61
B. 間接稅 및 關稅 62
C. 價格基礎 調整 63
附錄 : 美國商務省 反덤핑價格調整方法 硏究原文 65
I. Preface 69
A. Summary 70
B. Terminology 71
1. United State Price 72
2. Foreign Markt Value 73
C. The point of Comparison : Ex-Factory Prices 74
D. Value-Based vs. Cost-Based Adjustments 74
1. The Statute 74
2. Description of the Two Approaches 78
3. Departmental Practice 79
4. Further Implicattons of the Value-Based Approach 81
E. Summary of Price-to-Price Adjustments 85
1. Adjustments to United States Price 85
2. Adjustments to Foreign Market Price 87
3. Flowchart of Adjustments 91
F. Summary of Price-to-Constructed Value Adjustments 94
II. Adjustments in Detail 95
A. Adjustments to United States Price(USP) 95
1. Adjustments to U.S. Price 95
2. Deductions from U.S. Price 99
B. Adjustments to Foreign Market Value(FMV) 105
1. Differences in Quantities Sold 105
2. Discounts And Rebates 107
3. Differences in Circumstances of Sale 109
4. Differences in Physical Characteristics 124
5. Level of Trade 124
III. Responses to Private Sector Comments 128
A. Adjustments tn Exporter's Sales Price Situations 128
1. Eltmlnation of ESP "Offset" 128
2. Deduct'on of Profit from ESP 130
B. Value-Based vs. Cost-Based Adjustments 131
C. Discounts and Rebates Based Upon Cumulative Purchases 131
D. The Number of Allowable Adjustments 132
IV. Statutory Change 134
A. Foreign Market Delivery and Packing Costs 134
B. Indirect Taxes and Duties 136
C. Value-Based Adjustments 137