太陽能電池產業針對美國反傾銷政策衝擊之相關對策:以Y公司為例

Abstract

2012年10月美國對於中國課徵18.32％～249.96％的反傾銷稅與14.78％～15.97％的反補貼稅，此時中國採取「第三國電池+大陸模組」的策略，規避反傾銷與反補貼稅率。在美國市場，原本「採用第三國電池 + 大陸模組」並不在雙反的課稅範圍，因此中國大陸廠商幾乎都採用了「臺灣電池 + 大陸模組」的方式來規避美國課稅。而大廠Solar World為了徹底堵塞此漏洞，便透過其美國子公司Solar World USA於2013年12月31日再次向美國ITC提出申請，針對臺灣及中國輸入美國之太陽能產品展開反傾銷及反補貼之調查。此次調查要求美國政府將範圍延伸至「使用第三國生產之電池並於被調查國組裝之太陽能產品」，用意在徹底杜絕臺灣與中國的太陽能產品進入美國市場，而這次調查亦稱之為「新雙反」。美國國際貿易委員會（ITC）與商務部（DOC）進行雙反調查，ITC認定臺灣太陽能產業對美國太陽能產業有實質之損害，DOC最終判定臺灣必須課徵11.45％～27.55％的反傾銷稅。其中以個案公司Y公司被課徵27.55％的稅率最高，於是本研究以個案公司Y公司做為研究對象，探討美國雙反政策對於臺灣太陽能產業的衝擊，同時探討Y公司如何因應此次的衝擊。2015年開始Y公司逐漸把臺灣現有產線，逐步移轉至海外設廠規避美國雙反政策，同時臺灣母公司引進高效率產線，將高毛利的電池留在國內生產，低毛利的電池移轉至海外生產，本文進行相關分析，以了解海外投資以那些地區優先考量。最後於結論的部分，提出一些因應之道給予太陽能產業參考。

United States issues anti-dumping and anti-subsidy policies against Chinese solar industry, each levied 18.32％～249.96％and 14.78％～15.97％ duties in October 2012 in order to prevent Chinese-made solar cells selling to the US under a tactic of “China assembly with third party battery module”, a way to avoid US anti-dumping / subsidy policies. Before 2013, the “China assembly with third party battery module” business model did not have any problem with US anti-dumping / subsidy policies. Almost all the Chinese solar cells manufacturers produced products using tactics of China assembly with Taiwanese solar cells. On December 31st of 2013, Solar World company submitted an application to the US ITC and request to investigate any anti-dumping / subsidy violations from Chinese or Taiwanese made solar products selling in the US. The investigation covered “using third party solar cells assembly at targeted country”, a new issue purposed to seal off Chinese and Taiwanese made solar products selling to the US market. This is also called “The new anti-dumping / subsidy policy”. US International Trade Commission (ITC) worked with Department of Commerce (DOC) launched the anti-dumping / subsidy investigation. It concluded the fact that Taiwanese solar cell manufacturers did cause damages to the US solar industry and the DOC ultimately levy a 11.45％〜27.55％ anti-dumping duty against all imported Taiwanese made solar products. The case of Y Company, one of key players in Taiwan solar business, received a penalized 27.55% duty rate to all solar related products export to the US. A catastrophic blow if both sanctions stand to against the industry. By shifting most productions abroad yet remain high value-added productions, the case company of Y successfully minimized the impacts from US sanction. This research will reveal the company of Y who explored the impacts from the US anti-dumping and anti-subsidy to the Taiwan solar industry as a whole. How Y makes an adjustment to a feasible plan in order to minimize the damages from the US boycott, effectively defend the company from what could be the calamity to the business. By carefully examined the case, having discovered many valuable lessons, it could provide suggestions to the industries and avoid drawbacks from similar events. A conclusion also draws to finalize the report.