GATS框架下国际服务外包规则研究

发布时间：2018-05-27 09:23

本文选题：GATS + 国际服务外包　；参考：《中南大学》2012年硕士论文

【摘要】：信息技术的突飞猛进带动了国际服务外包的蓬勃发展,而国际服务外包的兴起又对GATS发起了猛烈的冲击和挑战,GATS的很多缺陷日渐凸显,如电子传输服务提供模式的区分,服务分类表的滞后性,难以确定服务外包原产地以及国际服务外包自由化的限制等,这些问题的存在成了制约国际服务外包发展的瓶颈。要发展国际服务外包,我们就必须对GATS现有国际服务外包规则进行适当的完善。对于服务提供模式区分问题,在GATS成员方将电子传输服务归于模式1或者模式2达成共识之前,我们的权宜之计是各成员方对模式1和模式2做出相同或相似的承诺。针对服务分类表问题,我们首先要做的就是将GATS承诺表根据新的CPC1.1分类表进行更新,然后在GATS服务分类表中直接对相关服务做出规定,或者把相关服务视为对W/120中已规定之服务的投入。要正确认定服务原产地,我们就必须要将“实质性投入”和“来源身份”两大要素纳入到服务原产地规则之中。同时,为了加快国际服务外包自由化进程,我们可以对ITO和BPO服务中的跨境交易作出目标化承诺,或者更大胆地作出一项水平承诺以确保普遍的跨境交易自由化。针对我国国际服务外包相关立法尚存的诸多缺陷和不足,为了适应我国国际服务外包发展的现实需要,我们在完善相关立法时,尤其要注意个人数据资料保护,知识产权保护,服务外包企业税收,劳动等方面相关服务外包法律的制定和完善,努力营造有利于我国承接国际服务外包的国内法律环境。
[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.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D996

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