課徵反傾銷稅是政府為維護公平貿易與穩定國內產業發展對以低於正常價格銷售之不公平貿易行為所採行的重要工具，然而反傾銷案件產業損害認定方法迄今在世界貿易組織(World Trade Organization，簡稱 WTO)的規範中並無明確規範，故常常引起爭論。本研究以台灣特定鞋靴為研究對象，使用採美國國際貿易委員會(International Trade Commission of United Stated，簡稱 USITC)商業政策分析系統(Commercial Policy Analsis System，簡稱 COMPAS)，模擬估算政府採行反傾銷課稅後之國內產業損害因素，實證分析結果發現台灣對中國大陸進口之鞋靴產品課徵反傾銷稅後，對國內銷售價格、生產量、廠商收益、市場占有率、設備利用率等皆增加呈現正面效果；傾銷產品市場進口量、進口價格、市場占有率則等皆下跌呈現負面效果，表示課徵反傾銷稅對國內鞋靴產品產生正面實質效果。未來對於社會資源之配置必須考量國家整體利益及鞋靴產品課徵反傾銷稅與進口救濟之間及在國內產業之間取得平衡點，爭取國家最大福利。

The imposition of anti-dumping duty is a significant approach for the government to secure trade and stabilize the development of domestic industry under unfair trade behavior exacerbated by lower price. Nevertheless, there are no clear measures to identify industrial injury under current WTO system, resulting in various explanations to identify industrial damages to different countries. The research adopts Commercial Policy Analysis System (COMPAS) from the United States International Trade Commission (USITC) to forecast and simulate the industry effects on the imposition of anti-dumping duty, and analyzes its impacts on the changes in social welfare. The research finds that the imposition of anti-dumping duty of specific footwear industry on Mainland China creates positive protective effects on domestic sales prices, production volume, company revenue, and market share. Public interests have to be taken into consideration; and we have to find the balance between the imposition of anti-dumping duty on particular footwear, import relief, and the interests of domestic industries’ interests. It is essential to achieve maximum national welfare by doing so.