| CAFTA原产地规则实质性变更标准评介 |
| |
| 引用本文： | 陈咏梅,林卯. CAFTA原产地规则实质性变更标准评介[J]. 学术探索, 2012, 0(10): 79-83 |
| |
| 作者姓名： | 陈咏梅 林卯 |
| |
| 作者单位： | 西南政法大学 国际法学院,重庆,401120 |
| |
| 基金项目： | 2011年度重庆市教委人文社科研究项目，2011年度西南政法大学研究生科研创新计划项目 |
| |
| 摘 要： | 作为中国签订的规模最大、涵盖范围最广的FTA,《中国-东盟自由贸易协定》对中国经济的发展有着重要的意义。原产地规则作为FTA的核心,直接决定了FTA的实施效果。由于中国拟订FTA的立法技术还处于学习阶段,CAFTA原产地规则的制定存在着明显的缺陷,尤其是在"实质性变更"标准上,与其他较为成熟的原产地规则相比,规定得过于笼统,无法起到优化资源配置、防止区域内利益"外溢"的作用。对CAFTA原产地规则实质性变更标准进行完善将是CAFTA寻求进一步发展的必然要求。
|
| 关 键 词： | 原产地规则 实质性变更 从价百分比 税目改变原则 加工工序标准 |
Analysis on the Substantial Transformation Rules of CAFTA' s Rules of Origin |
| |
| CHEN Yong-mei , LIN Mao. Analysis on the Substantial Transformation Rules of CAFTA' s Rules of Origin[J]. Academic Research, 2012, 0(10): 79-83 |
| |
| Authors: | CHEN Yong-mei LIN Mao |
| |
| Affiliation: | (School of International Law, Southwest University of Political Science and Law, Chongqing, 401120, China) |
| |
| Abstract: | CAFTA, as the largest and the most complicated FTA which China has signed up, is of great importance to the development of Chinese Economy. Rules of Origin, recognized as the heart of FTA, have a great impact on the implementation of the FTA. Due to the Chinese nascent legislative technology, rules of origin in CAFTA have a number of defects especially in the substantial transformation rules which are too general to optimize resources distribution and to prevent the profit for the region out - flowing. Hence, improving the substantial transformation rules of CAFTA is the inevitable need for CAFTA＇ s further development. |
| |
| Keywords: | rules of origin substantial transformation rules ad valorem percentage change in tariff classification test process standard |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
