歐洲聯盟於2017年12月通過新反傾銷規則，旨在保護歐盟業者以對抗不公平之貿易行爲，尤其是來自中國之傾銷進口。歐盟執委會於2016年11月提出修正反傾銷規則之草案，適逢中國大陸加入世界貿易組織15週年（2016年12月11日）前夕。中國大陸認爲15週年屆滿後應取得市場經濟地位，在反傾銷調查中不應再被視爲非市場經濟國家。而根據歐盟新規則，歐盟在計算傾銷差額時，不再適用市場經濟與非市場經濟間之區分。反之，歐盟執委會應證明產品銷售價格與其生產成本之間存在顯著市場扭曲。在此基礎上，歐盟執委會可參考具有類似經濟發展水準國家之商品價格，或相關未受扭曲之國際成本與價格，以認定產品價格。爲了遵守世界貿易組織協定下之義務，歐盟執委會在新反傾銷規則下採取「國別中立」原則。然而此一新方法受到諸多批評，成爲歐中雙邊貿易關係中最具爭議之一環。本文擬探討關於中國大陸入會議定書關鍵條款之解釋問題，並分析2016年12月11日後評估中國大陸涉案貨品反傾銷稅之替代方式與計算方法。

The European Union adopted in December 2017 the new Anti-dumping Regulation which aims at protecting its producers against unfair trade practices, especially dumped imports from China. The European Commission’s original proposal to revise its anti-dumping rules was put forward in November 2016, just before the 15th anniversary of China’s accession to the WTO. The deadline meant that China demanded to be recognized as a having market-economy status, and to no longer treated as a non-market economy in anti-dumping investigations. According to the new regulation, the methodology removes the former distinction between market and non-market economies for calculating dumping margins. Instead, the European Commission will need to prove the existence of a significant market distortion between a product’s sale price and its production cost. On that basis, it will be allowed to set prices for products by referring, for example, to the price of the good in a country with similar levels of economic development, or to relevant undistorted international costs and prices. Faced with its obligation to respect WTO rules, the European Commission’s new anti-dumping rules are “country- neutral”. However, this new approach has sustained some major criticisms and constitutes one of the most contentious issues in EU-China bilateral trade relations. This research paper will attempt to address the debate on the interpretation of the key provision in China’s Accession Protocol, followed by an analysis of what alternative means and methods for calculating anti-dumping duties would be applied in cases involving China after 11 December 2016.