本文選題：GATS + 國(guó)際服務(wù)外包　； 參考：《中南大學(xué)》2012年碩士論文

【摘要】：信息技術(shù)的突飛猛進(jìn)帶動(dòng)了國(guó)際服務(wù)外包的蓬勃發(fā)展,而國(guó)際服務(wù)外包的興起又對(duì)GATS發(fā)起了猛烈的沖擊和挑戰(zhàn),GATS的很多缺陷日漸凸顯,如電子傳輸服務(wù)提供模式的區(qū)分,服務(wù)分類表的滯后性,難以確定服務(wù)外包原產(chǎn)地以及國(guó)際服務(wù)外包自由化的限制等,這些問(wèn)題的存在成了制約國(guó)際服務(wù)外包發(fā)展的瓶頸。 要發(fā)展國(guó)際服務(wù)外包,我們就必須對(duì)GATS現(xiàn)有國(guó)際服務(wù)外包規(guī)則進(jìn)行適當(dāng)?shù)耐晟�。�?duì)于服務(wù)提供模式區(qū)分問(wèn)題,在GATS成員方將電子傳輸服務(wù)歸于模式1或者模式2達(dá)成共識(shí)之前,我們的權(quán)宜之計(jì)是各成員方對(duì)模式1和模式2做出相同或相似的承諾。針對(duì)服務(wù)分類表問(wèn)題,我們首先要做的就是將GATS承諾表根據(jù)新的CPC1.1分類表進(jìn)行更新,然后在GATS服務(wù)分類表中直接對(duì)相關(guān)服務(wù)做出規(guī)定,或者把相關(guān)服務(wù)視為對(duì)W/120中已規(guī)定之服務(wù)的投入。要正確認(rèn)定服務(wù)原產(chǎn)地,我們就必須要將“實(shí)質(zhì)性投入”和“來(lái)源身份”兩大要素納入到服務(wù)原產(chǎn)地規(guī)則之中。同時(shí),為了加快國(guó)際服務(wù)外包自由化進(jìn)程,我們可以對(duì)ITO和BPO服務(wù)中的跨境交易作出目標(biāo)化承諾,或者更大膽地作出一項(xiàng)水平承諾以確保普遍的跨境交易自由化。針對(duì)我國(guó)國(guó)際服務(wù)外包相關(guān)立法尚存的諸多缺陷和不足,為了適應(yīng)我國(guó)國(guó)際服務(wù)外包發(fā)展的現(xiàn)實(shí)需要,我們?cè)谕晟葡嚓P(guān)立法時(shí),尤其要注意個(gè)人數(shù)據(jù)資料保護(hù),知識(shí)產(chǎn)權(quán)保護(hù),服務(wù)外包企業(yè)稅收,勞動(dòng)等方面相關(guān)服務(wù)外包法律的制定和完善,努力營(yíng)造有利于我國(guó)承接國(guó)際服務(wù)外包的國(guó)內(nèi)法律環(huán)境。
[Abstract]:The rapid development of information technology has driven the vigorous development of international service outsourcing, and the rise of international service outsourcing has launched a fierce impact and challenges to GATS, such as the differentiation of electronic transmission service delivery mode. It is difficult to determine the origin of service outsourcing and the restrictions of liberalization of international service outsourcing due to the lag of service classification table. These problems have become the bottleneck restricting the development of international service outsourcing. In order to develop international service outsourcing, we must improve the existing international service outsourcing rules of GATS. With regard to the distinction between modes of service delivery, before GATS members agree that electronic transport services can be attributed to mode 1 or mode 2, our expedient measure is that each member makes the same or similar commitment to mode 1 and mode 2. In order to solve the problem of service classification table, the first thing we should do is to update the GATS commitment table according to the new CPC1.1 classification table, and then specify the related services directly in the GATS service classification table. Or consider related services as inputs to the services specified in the WR 120. In order to correctly identify the origin of services, we must bring the two elements of "substantial input" and "source identity" into the rules of origin of services. At the same time, in order to speed up the liberalization of international service outsourcing, we can make a targeted commitment to cross-border transactions in ITO and BPO services, or more boldly make a horizontal commitment to ensure universal liberalization of cross-border transactions. In order to meet the practical needs of the development of international service outsourcing in China, we should pay special attention to the protection of personal data and intellectual property rights in order to meet the practical needs of the development of international service outsourcing in China. The establishment and perfection of the law on service outsourcing in the aspects of taxation and labor of service outsourcing enterprises and efforts to create a domestic legal environment conducive to the undertaking of international service outsourcing in China.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：D996

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