The determination of dumping means “the export price of the product exported from one country to another is less than comparable price, in the ordinary course of trade, for the like product when destined for consumption in the exporting country.” In recent years, China has become the biggest economic structure in the world, and is the most important country exported to Taiwan. However, for protecting its domestic market, China promulgated new rules of Anti-dumping in 2002. Unfortunately, Taiwan is also restricted within the rules. By April 2004, there were six different kinds of products accused of dumping by China according to the recent statistics. Therefore, the firms of Taiwan should recognize and master the related rules of Anti-dumping of China, and create a measure of accommodation further.