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　　自??(zi)2025年??(nian)3月??(yue)23日??(ri)起??(qi)?，進(jìn)??(jin)口??(kou)經(jīng)??(jing)營??(ying)者??(zhe)在?(zai)進(jìn)?(jin)口?(kou)原??(yuan)產(chǎn)?(chan)于??(yu)日??(ri)本??(ben)的??(de)間??(jian)苯?(ben)二??(er)酚??(fen)時??(shi)?，應(yīng)??(ying)向??(xiang)中??(zhong)華??(hua)人??(ren)民??(min)共??(gong)和??(he)國??(guo)海?(hai)關(guān)??(guan)繳??(jiao)納??(na)相??(xiang)應(yīng)??(ying)的??(de)反??(fan)傾??(qing)銷??(xiao)稅??(shui)??。??反??(fan)傾??(qing)銷??(xiao)稅??(shui)以??(yi)海??(hai)關(guān)??(guan)確??(que)定??(ding)進(jìn)?(jin)口??(kou)貨??(huo)物??(wu)的??(de)計??(ji)稅??(shui)價??(jia)格??(ge)從??(cong)價??(jia)計??(ji)征??(zheng)?，計??(ji)算??(suan)公??(gong)式??(shi)為??(wei)：反??(fan)傾??(qing)銷??(xiao)稅??(shui)稅??(shui)額??(e)=海??(hai)關(guān)??(guan)確??(que)定?(ding)進(jìn)?(jin)口??(kou)貨??(huo)物?(wu)的??(de)計??(ji)稅?(shui)價??(jia)格??(ge)×反?(fan)傾??(qing)銷??(xiao)稅??(shui)稅??(shui)率??(lv)??。進(jìn)?(jin)口??(kou)環(huán)??(huan)節(jié)??(jie)增??(zeng)值??(zhi)稅?(shui)以??(yi)海?(hai)關(guān)??(guan)確??(que)定?(ding)進(jìn)??(jin)口??(kou)貨?(huo)物??(wu)的??(de)計??(ji)稅??(shui)價?(jia)格??(ge)加??(jia)上??(shang)關(guān)??(guan)稅??(shui)和??(he)反??(fan)傾??(qing)銷??(xiao)稅??(shui)作??(zuo)為??(wei)計??(ji)稅??(shui)價??(jia)格??(ge)從??(cong)價?(jia)計??(ji)征??(zheng)??。　　2013年??(nian)3月??(yue)22日??(ri)??，商??(shang)務(wù)??(wu)部??(bu)發(fā)??(fa)布??(bu)2013年??(nian)第??(di)13號??(hao)公??(gong)告?(gao)??，決??(jue)定??(ding)自??(zi)2013年??(nian)3月??(yue)23日??(ri)起?(qi)??，對??(dui)原??(yuan)產(chǎn)??(chan)于??(yu)日??(ri)本??(ben)和??(he)美??(mei)國??(guo)的?(de)進(jìn)??(jin)口??(kou)間??(jian)苯??(ben)二??(er)酚??(fen)征??(zheng)收??(shou)反??(fan)傾??(qing)銷??(xiao)稅??(shui)??，實??(shi)施??(shi)期??(qi)限?(xian)為??(wei)5年??(nian)??。?其??(qi)中??(zhong)日??(ri)本??(ben)公?(gong)司??(si)稅?(shui)率??(lv)為?(wei)40.5%??，美??(mei)國??(guo)公??(gong)司??(si)稅??(shui)率??(lv)為??(wei)30.1%??。2019年??(nian)3月??(yue)22日??(ri)??，商??(shang)務(wù)??(wu)部??(bu)發(fā)??(fa)布??(bu)2019年??(nian)第??(di)10號??(hao)公??(gong)告?(gao)??，決??(jue)定??(ding)對??(dui)原?(yuan)產(chǎn)??(chan)于??(yu)日??(ri)本?(ben)和??(he)美??(mei)國??(guo)的??(de)進(jìn)??(jin)口??(kou)間??(jian)苯??(ben)二??(er)酚??(fen)繼??(ji)續(xù)??(xu)征??(zheng)收??(shou)反??(fan)傾??(qing)銷?(xiao)稅?(shui)??，實??(shi)施??(shi)期??(qi)限??(xian)為??(wei)5年??(nian)??。。