货物原产地规则研究

发布时间：2018-06-07 03:16

本文选题：货物原产地规则 + WTO原产地规则协定　；参考：《华东政法大学》2012年博士论文

【摘要】：论文分为五章，第一章是对货物原产地规则的概述，论述了货物原产地规则的基本理论，包括货物原产地规则的概念、分类、主要内容等。原产地规则是指任何国家或地区为确定货物原产地而实施的普遍适用的法律、法规和行政裁决。目前，世界上大部分国家将货物原产地标准分为两大类，即完全获得标准和实质性改变标准。完全获得标准是指用以判断货物完全在某一国家内生产或制造的标准。符合完全获得标准的货物又称完全原产货物，不包含任何从第三国进口或来源不明的原材料和零部件。由于此类货物只涉及一个国家，技术上容易判断和界定，世界各国分歧较小。实质性改变标准通常包括税则分类改变标准、从价百分比标准及制造或加工工序标准三种具体标准。原产地规则最主要的分类方式是根据是否与优惠待遇直接关联而分为优惠性原产地规则和非优惠性原产地规则。第二章是关于WTO《原产地规则协定》的论述。长期以来，原产地规则缺乏多边纪律约束，各国各行其是，原产地规则从一种中性的海关技术措施演变为实施贸易保护主义政策的工具。乌拉圭回合将原产地规则纳入到谈判内容，并最终通过了《原产地规则协定》，扩大了多边贸易体制的约束范围。本章对《原产地规则协定》的宗旨与原则、定义与适用范围、实施原产地规则的纪律、争端程序安排、原产地规则的协调等问题进行了论述。《原产地规则协定》仅适用于那些非优惠性商业政策领域，将那些用于契约性或自主性的优惠性原产地规则排除在外。优惠性原产地规则仅制定某些纪律。原产地规则国际协调的谈判从1995年7月开始，原计划应该在3年之内完成，但由于各国对于与非优惠性原产地规则相关的诸多贸易政策立场差异大，对制订货物特定原产地规则的尺度有不同的主张，到2011年12月，协调工作仍未完成。第三章是关于普惠制货物原产地规则的论述。本章介绍了欧盟、美国、加拿大、日本等国的普惠制原产地规则。普惠制原产地规则是各给惠国关于受惠国出口产品享受普惠制待遇必备的条件的规定，是普惠制的重要组成部分和核心。为了确保普惠制关税优惠待遇仅给予在发展中国家生产、收获和制造，并从发展中国家出运的产品，各给惠国都制定了相应的原产地规则，用以衡量受惠国的出口产品是否可以取得普惠制的原产地资格。在当前的国际实践中，一般是由各给惠国根据本国的立法程序，分别制定各自的普惠制原产地规则，给惠国拥有相当大的自由裁量权和决定权。如许多国家规定了给惠国成分，但涉及敏感产品时，却排除其适用，如日本对皮革产品、纺织品、鞋帽类产品就不适用给惠国成分规则。严格地说，国际上现行的普惠制原产地规则实际上就是各给惠国各种不同的普惠制原产地规则的简单凑合，受惠国毫无发言权，受惠国为了获得关税优惠，只能是被动地接受这些普惠制原产地规则，给惠国为保护国内相关产业，利用原产地规则设置种种条件和限制，使普惠制的实际利用率大大降低。许多发展中国家，特别是最不发达国家，在国际贸易中越来越被边缘化。第四章论述了区域贸易安排中的货物原产地规则。WTO多哈回合谈判陷入僵局，区域经济一体化加速发展，在区域贸易协定中，原产地规则占据了核心的位置。其原因在于，原产地规则可以确保在本区域内发生“实质性改变”的产品（而不是通过某个成员国简单地转运到区域内的产品）得到优先市场准入资格。如果没有原产地规则，则来自第三方国家的产品可以随意进入区域内，从而使区域经济一体化的意义大打折扣。本章主要论述NAFTA和泛欧的优惠原产地规则，这两种原产地规则都对于其它区域协议的原产地规则产生了巨大的影响。泛欧的产品特定规则有章号和品目号两个层次。另外，还用“ex”符号来标记特定产品。而NAFTA产品特定规则有品目号、子目号和项目号三个层次。泛欧原产地规则对于农产品的产品特定规则相对严格一些。而NAFTA规则对于纺织品、服装和机动车产品有更多的限制性要求。NAFTA规则基本上是遵循税号改变原则，一般不采用制造或加工工序来决定原产资格。第五章分析了中国货物原产地规则，并对中国原产地规则的完善提出了一些建议。中国原产地规则立法起步晚，立法水平不高。中国应结合本国的产业发展战略、产品在本国市场及对外贸易中的地位、产品的市场潜力、产品的竞争程度等，在制定原产地规则时，，充分利用制造或加工工序标准，完善货物原产地规则，以达到调整产业结构，促进产业升级的目标。
[Abstract]:The first chapter is divided into five chapters. The first chapter is an overview of the rules of origin of goods, the basic theory of the rules of origin of goods, including the concept, classification and main contents of the rules of origin of goods. The rules of origin refer to the universal applicable laws, regulations and administrative adjudication of any country or region for the determination of the origin of goods. Most countries in the world divide the standard of origin of goods into two categories: complete standard and substantive change standard. The complete acquisition standard refers to the standard used to judge the complete production or manufacture of the goods in a certain country. The goods in conformity with the complete standard are also known as complete original goods, and do not include any import from a third country. Raw materials and parts of unknown origin. Because such goods are only involved in one country, it is technically easy to judge and define, the differences between countries in the world are small. The standard of substantive change usually includes the classification of tax rules, the standard of the price percentage and the standard of three kinds of manufacturing or processing procedure. The most important classification of rules of origin. It is divided into preferential rules of origin and non preferential rules of origin based on whether they are directly related to preferential treatment.
The second chapter is the discussion about the WTO< rules of origin agreement. For a long time, rules of origin lack multilateral discipline, each country has its own way, the rules of origin have evolved from a neutral customs technical measure into a tool for implementing trade protectionism. The Uruguay round has incorporated the rules of origin into the negotiations and finally passed it. The agreement on rules of origin has expanded the limits of the multilateral trading system. This chapter discusses the purposes and principles of the agreement on rules of origin, the definition and scope of application, the discipline of the implementation of rules of origin, the arrangement of disputes procedures, and the coordination of rules of origin. The agreement on rules of origin only applies to those non preferential businesses. The policy area excludes the preferential rules of origin for contractual or autonomy. Preferential rules of origin only formulate certain disciplines. The negotiations on international coordination of rules of origin start in July 1995 and the original plan should be completed within 3 years, but due to many trade related to non preferential rules of origin. Policy positions differ widely, and there are different opinions on the scale of specific rules of origin of goods. By December 2011, the coordination work has not yet been completed.
The third chapter is about the rules of origin of the GSP goods. This chapter introduces the rules of origin of the GSP in the EU, the United States, Canada and Japan. The rules of origin of the GSP are the necessary conditions for the benefit countries to enjoy the benefits of the GSP for the export products of the beneficiary countries, and are the important components and core of the GSP. To ensure that the preferential treatment of GP is only given to the developing countries to produce, harvest and manufacture, and to produce products shipped from developing countries, and the corresponding rules of origin are formulated by all the beneficiaries in order to measure whether the export products of the beneficiary countries can obtain the GSP. According to their own legislative procedures, Wyo formulated their respective rules of origin of origin of GSP respectively, giving a considerable discretion and decision to benefit countries. Many countries have stipulated the components of the state of benefit, but when it comes to sensitive products, they are excluded from their application, such as Japanese for leather products, textiles and shoes and hats. Strictly speaking, the current rules of origin of the general rule of origin in the world are in fact the simple improvise of the different rules of origin of various GSP, the beneficiary countries have no right to speak. In order to obtain preferential tariff concessions, the beneficiary can only passively accept the rules of the GSP original production place, and give the beneficiary to protect the domestic related industries and use it. The rules of origin set various conditions and restrictions to reduce the actual utilization of the GSP. Many developing countries, especially the least developed countries, are becoming more and more marginalized in international trade.
The fourth chapter deals with the deadlock in the Doha round of rules of origin of goods in regional trade arrangements and the accelerated development of regional economic integration. In the regional trade agreements, rules of origin occupy the core position. The reason is that rules of origin can ensure "substantial changes" in the region. If there is no rule of origin, the products from third countries can enter the region at will, so that the significance of regional economic integration can be discounted. This chapter mainly deals with the two kinds of preferential rules of origin of NAFTA and Pan European. Rules of origin have a great influence on the rules of origin of other regional agreements. The specific rules of Pan European products are two levels of chapter and item number. In addition, the "ex" symbol is used to mark specific products. The specific rules of NAFTA products include three levels of item number, suborder number and item number. Product specific rules are relatively strict, and the NAFTA rules have more restrictive requirements for textiles, clothing and motor vehicles. The.NAFTA rules are basically the principle of changing the tax number, and generally do not use the manufacturing or processing procedures to determine the qualification of the original production.
The fifth chapter analyzes the rules of origin of Chinese goods, and puts forward some suggestions on the perfection of rules of origin of China. The legislation of Chinese rules of origin is late and the level of legislation is not high. China should combine its own industrial development strategy, the position of the product in the domestic market and foreign trade, the market potential of the product, the competition degree of the product, etc. In the formulation of rules of origin, making full use of the standards of manufacturing or processing procedures and improving the rules of origin of goods in order to achieve the goal of adjusting the industrial structure and promoting the upgrading of the industry.
【学位授予单位】：华东政法大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：D996.1

【参考文献】