摘要： 现行的从低征税规则不具有强制性，在多哈回合中成为反倾销谈判的焦点。无论是从法律上还是经济上，从低征税规则都具有合理性，《反倾销协定》中理应引入强制性的从低征税规则。尽管强制性的从低征税规则受到大部分成员方的支持，但由于受到美国的质疑，因此在《反倾销协定》中引入该规则困难重重。中国在反倾销谈判中应调整现行立场，支持强制性的从低征税规则。

关键词: 多哈回合, 反倾销谈判, 从低征税规则

Abstract: The lesser duty rule under the Anti-dumping Agreement is not mandatory and the center of the anti-dumping negotiation in the Doha Round. The lesser duty rule is justifiable both in law and economics, and therefore shall be turned mandatory in the Anti-dumping Agreement. Although the mandatory lesser duty rule is supported the majority, it is hard to turn the lesser duty rule mandatory because it is strongly challenged by the US. China shall adjust its current position and support the mandatory lesser duty rule.

Key words: Doha Round, Anti-dumping Negotiation, Less Duty Rule