中国企业利用FTA优惠关税政策状况及对策研究

发布时间：2018-03-20 01:02

本文选题：自贸协定　切入点：优惠关税　出处：《上海海关学院》2017年硕士论文　论文类型：学位论文

【摘要】：受全球经济放缓、国际需求不振的影响,世界货物贸易增长疲软,尽管有世界贸易组织(WTO)采取了很多措施来加强多边贸易体制,试图促进国际贸易良性发展,但是多哈回合谈判的失败标志着多边贸易谈判的受阻,意味着传统贸易优惠政策的边缘化,例如普惠制优惠力度越来越小且各种限制也越来越多,因而各国开始寻求其他解决之道,自然而然区域性的自贸协定(FTA)开始如雨后春笋般遍地开花。我国是一个有着众多邻国的发展中国家,加快实施自贸区战略,是我国新一轮对外开放的重要内容。十八大三中全会上降调结合自贸区战略和一路一带战略,发展更高效更全面自贸区网络。中国目前签订的FTA已有14个,涉及22个国家,取得辉煌的成绩同时,我们更需要关注的是这些FTA签订之后在运用方面是否也取得突出的成绩,所以作者在众学者的基础上,从不同角度来研究FTA优惠关税利用率。本文的创新点就在于将数据计算和问卷调查相结合以及同时对进出口进行调查,首先通过官方统计数据分别从整体的角度、国别的角度、省别的角度及行业的角度计算得出进出口企业对FTA优惠关税政策利用率低的具体数值,对这些数值进行对比分析,得出中国企业对FTA优惠关税政策的利用率很低。其次在数据分析结果的基础上,基于问卷调查对产生利用率低的因素对企业进行针对性的调查,采用了网上发放和实地调查的方法,得出FTA优惠关税政策利用率低的原因,最后根据数据分析和问卷调查分析的基础上,从政府和企业的角度提供相应的对策。
[Abstract]:As a result of the global economic slowdown and sluggish international demand, the growth of world trade in goods has been weak, although the World Trade Organization (WTO) has taken many measures to strengthen the multilateral trading system in an attempt to promote the sound development of international trade. However, the failure of the Doha Round marked an obstacle to multilateral trade negotiations and meant the marginalization of traditional trade preferences, such as the weakening of GSP preferences and the increasing number of restrictions, As a result, countries have begun to seek other solutions, and naturally regional free trade agreements (FTAs) are springing up everywhere. China is a developing country with a large number of neighboring countries, and it is speeding up the implementation of the free trade zone strategy. It is an important part of China's new round of opening to the outside world. At the third Plenary session of the 18 CPC Central Committee, the tone was lowered and combined with the strategy of the Free Trade Zone and the one Belt Strategy to develop a more efficient and comprehensive free trade zone network. China has signed 14 FTA agreements at present, involving 22 countries. At the same time, we need to pay more attention to the outstanding achievements in the application of these FTA after the signing, so the author based on the scholars, The innovation of this paper lies in the combination of data calculation and questionnaire survey, as well as the survey of import and export. Firstly, the official statistics are used from the perspective of the whole and the country respectively. From other angles of view and from the angle of industry, the author calculates the specific values of the low utilization rate of preferential tariff policies of import and export enterprises to FTA, and makes a comparative analysis of these values. It is concluded that the utilization rate of FTA preferential tariff policy in Chinese enterprises is very low. Secondly, based on the results of data analysis, this paper makes a targeted survey on the factors that produce low utilization rate based on the questionnaire survey. By using the method of online distribution and field investigation, the reasons for the low utilization rate of FTA preferential tariff policy are obtained. Finally, according to the analysis of data and questionnaire, the corresponding countermeasures are provided from the angle of government and enterprise.
【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;F279.2

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