發(fā)布時(shí)間：2018-02-28 10:42

  本文關(guān)鍵詞： TPP 原產(chǎn)地規(guī)則 關(guān)稅減讓　出處：《上海海關(guān)學(xué)院》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：隨著世界經(jīng)濟(jì)貿(mào)易的發(fā)展,區(qū)域性和雙邊自貿(mào)協(xié)定正成為眾多經(jīng)濟(jì)體所追捧的對(duì)象。自貿(mào)協(xié)定的簽訂將會(huì)使相關(guān)經(jīng)濟(jì)體在進(jìn)出口貿(mào)易、知識(shí)產(chǎn)權(quán)、政府采購(gòu)等其他領(lǐng)域有所受益�？缣窖蠡锇殛P(guān)系協(xié)定(Trans-Pacific Partnership Agreement)簡(jiǎn)稱(chēng)“TPP”是一項(xiàng)涵蓋貨物貿(mào)易、原產(chǎn)地規(guī)則、貿(mào)易救濟(jì)、技術(shù)性貿(mào)易壁壘、服務(wù)貿(mào)易、知識(shí)產(chǎn)權(quán)、政府采購(gòu)和競(jìng)爭(zhēng)政策等廣泛議題的多邊自由貿(mào)易協(xié)定。在談判過(guò)程中,以美國(guó)為主導(dǎo)的12個(gè)國(guó)家針對(duì)優(yōu)惠關(guān)稅政策展開(kāi)了激烈的談判,并最終達(dá)成了互相認(rèn)可的文本。由此,TPP協(xié)定的文本于2015年10月完成制定,各國(guó)就眾多領(lǐng)域達(dá)成一致。TPP優(yōu)惠關(guān)稅政策主要包括兩個(gè)部分,首先是優(yōu)惠性原產(chǎn)地規(guī)則,其次是關(guān)稅減讓。就原產(chǎn)地規(guī)則而言,TPP原產(chǎn)地規(guī)則整體較為嚴(yán)格。這是因?yàn)槊绹?guó)在原產(chǎn)地規(guī)則的制定上要求嚴(yán)格,尤其是針對(duì)實(shí)體性規(guī)則更是追求文本定義的準(zhǔn)確性和嚴(yán)謹(jǐn)性。針對(duì)敏感產(chǎn)業(yè)或領(lǐng)域,如紡織服裝業(yè)、汽車(chē)產(chǎn)業(yè)和農(nóng)產(chǎn)品等,通常都會(huì)制定單獨(dú)的條款加以規(guī)定,TPP原產(chǎn)地規(guī)則的制定也不例外。值得我們注意的是,TPP在原產(chǎn)地規(guī)則的制定上積極采用一對(duì)一的協(xié)商談判逐漸擴(kuò)大其對(duì)于敏感產(chǎn)業(yè)原產(chǎn)地規(guī)則的適用性,也就是對(duì)不同產(chǎn)品采用不盡相同標(biāo)準(zhǔn)的原產(chǎn)地規(guī)則。就關(guān)稅減讓而言,TPP關(guān)稅減讓幅度大,涉及貨物種類(lèi)廣,各國(guó)削減關(guān)稅的模式各有不同且種類(lèi)繁多。針對(duì)敏感產(chǎn)業(yè)或領(lǐng)域,部分貨物采用逐年削減關(guān)稅或逐年降低基準(zhǔn)稅率的方式,結(jié)合關(guān)稅配額,形成一套較為嚴(yán)謹(jǐn)?shù)年P(guān)稅削減模式。尤其是農(nóng)產(chǎn)品,在12個(gè)協(xié)約國(guó)中,美國(guó)、墨西哥、澳大利亞、智利等都是農(nóng)產(chǎn)品生產(chǎn)和出口大國(guó),為了保護(hù)各國(guó)自身的國(guó)內(nèi)產(chǎn)業(yè),最大化地提高區(qū)域貿(mào)易利益,最小化因關(guān)稅減讓而給各國(guó)國(guó)內(nèi)產(chǎn)業(yè)帶來(lái)的沖擊,各協(xié)約國(guó)大多會(huì)制定多種類(lèi)型的限制條件。雖然美國(guó)宣布退出TPP,但該協(xié)定的文本卻已然制定完成,尤其是優(yōu)惠關(guān)稅政策的相關(guān)文本值得我們深入研究。本文將重點(diǎn)關(guān)注優(yōu)惠關(guān)稅政策的相關(guān)文本,從原產(chǎn)地規(guī)則和關(guān)稅減讓兩個(gè)方面進(jìn)行內(nèi)容總結(jié)和特征分析,并就所得內(nèi)容對(duì)亞太自貿(mào)區(qū)的建設(shè)和我國(guó)優(yōu)惠關(guān)稅政策的制定提出建議。
[Abstract]:With the development of the world economy and trade, regional and bilateral free trade agreements are becoming popular among many economies. The signing of free trade agreements will enable the relevant economies to trade in import and export trade, intellectual property rights, The Trans-Pacific Partnership Agreement ("TPP") is a trade in goods, rules of origin, trade remedies, technical barriers to trade, trade in services, intellectual property rights. Multilateral free trade agreements on a wide range of issues, such as government procurement and competition policy. During the negotiations, 12 countries, led by the United States, engaged in intense negotiations on preferential tariff policies. And finally reached a mutually agreed text. As a result, the text of the TPP agreement was completed on October 2015. Countries reached agreement on many fields. TPP preferential tariff policy mainly consists of two parts, first of all, preferential rules of origin. Secondly, tariff concessions. As far as rules of origin are concerned, TPP rules of origin as a whole are more stringent. This is because the United States requires strict rules of origin. In particular, it seeks the accuracy and rigour of the text definition for substantive rules. It is aimed at sensitive industries or fields, such as textile and clothing industry, automobile industry and agricultural products, etc. The TPP rules of origin are no exception. It is worth noting that the TPP actively adopts one-to-one negotiations in the formulation of rules of origin and gradually expands its sensitivity to production. Applicability of rules of origin in industry, That is, rules of origin with different criteria for different products. As far as tariff concessions are concerned, the TPP has a wide range of tariff concessions, involving a wide variety of goods, and each country has different and varied patterns of tariff reduction. Some of the goods have been reduced year by year or by reducing the base rate year by year, combining tariff quotas to form a more stringent tariff reduction model, especially for agricultural products, among the 12 allies, the United States, Mexico, Australia, the United States of America, Mexico, Australia, the United States of America, the United States of America, Mexico and Australia. Chile and others are big producers and exporters of agricultural products. In order to protect their own domestic industries, maximize the benefits of regional trade, and minimize the impact of tariff concessions on their domestic industries, Most of the allies will impose a variety of restrictions. Although the United States has announced its withdrawal from the TPP, the text of the agreement has been finalized. In particular, the relevant text of preferential tariff policy is worth our in-depth study. This paper will focus on the relevant text of preferential tariff policy, summarizing and analyzing the characteristics of the relevant text from the two aspects of rules of origin and tariff concessions. Suggestions on the construction of Asia Pacific Free Trade area and China's preferential tariff policy are put forward.
【學(xué)位授予單位】：上海海關(guān)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F744;F745

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