TPP优惠关税政策内容特征及借鉴与启示

发布时间：2018-02-28 10:42

本文关键词： TPP 原产地规则关税减让　出处：《上海海关学院》2017年硕士论文　论文类型：学位论文

【摘要】：随着世界经济贸易的发展,区域性和双边自贸协定正成为众多经济体所追捧的对象。自贸协定的签订将会使相关经济体在进出口贸易、知识产权、政府采购等其他领域有所受益。跨太平洋伙伴关系协定(Trans-Pacific Partnership Agreement)简称“TPP”是一项涵盖货物贸易、原产地规则、贸易救济、技术性贸易壁垒、服务贸易、知识产权、政府采购和竞争政策等广泛议题的多边自由贸易协定。在谈判过程中,以美国为主导的12个国家针对优惠关税政策展开了激烈的谈判,并最终达成了互相认可的文本。由此,TPP协定的文本于2015年10月完成制定,各国就众多领域达成一致。TPP优惠关税政策主要包括两个部分,首先是优惠性原产地规则,其次是关税减让。就原产地规则而言,TPP原产地规则整体较为严格。这是因为美国在原产地规则的制定上要求严格,尤其是针对实体性规则更是追求文本定义的准确性和严谨性。针对敏感产业或领域,如纺织服装业、汽车产业和农产品等,通常都会制定单独的条款加以规定,TPP原产地规则的制定也不例外。值得我们注意的是,TPP在原产地规则的制定上积极采用一对一的协商谈判逐渐扩大其对于敏感产业原产地规则的适用性,也就是对不同产品采用不尽相同标准的原产地规则。就关税减让而言,TPP关税减让幅度大,涉及货物种类广,各国削减关税的模式各有不同且种类繁多。针对敏感产业或领域,部分货物采用逐年削减关税或逐年降低基准税率的方式,结合关税配额,形成一套较为严谨的关税削减模式。尤其是农产品,在12个协约国中,美国、墨西哥、澳大利亚、智利等都是农产品生产和出口大国,为了保护各国自身的国内产业,最大化地提高区域贸易利益,最小化因关税减让而给各国国内产业带来的冲击,各协约国大多会制定多种类型的限制条件。虽然美国宣布退出TPP,但该协定的文本却已然制定完成,尤其是优惠关税政策的相关文本值得我们深入研究。本文将重点关注优惠关税政策的相关文本,从原产地规则和关税减让两个方面进行内容总结和特征分析,并就所得内容对亚太自贸区的建设和我国优惠关税政策的制定提出建议。
[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.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F744;F745

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