我国普惠制应用与管理的问题研究.pdfVIP

我国普惠制应用与管理的问题研究 摘 要 普遍优惠制简称普惠制，是指工业发达国家据其给惠方案对来自发展中国家 的制成品或半制成品给予普遍的、非歧视的、非互惠的一种优惠关税制度，它要 求所有工业发达国家向所有发展中国家无例外地给予普惠制待遇；其优惠对所有 发展中国家均无区别，一视同仁；由发达国家在非对等的基础上向发展中国家单 方提供优惠，而不要求获取互惠待遇。中国作为一个发展中国家，受惠产品涉及 H.S 编码下的97 章1241 个税目中的3000 余种，在使用普惠制的20 多年里，普 惠制为我国扩大出口、引进外资、产业结构升级和经济的持续发展做出了积极的 贡献，但近年来我国所享受的优惠幅度逐渐降低,甚至是被取消,这是我国对外贸 易上的重大损失。本论文主要内容是研究我国普惠制运用与管理的现状、从理论 和现实上分析我国普惠制待遇渐失的原因,为我国能利用并享受普惠制待遇设计 对策。 关键词：普惠制，优惠关税，发达国家，优惠幅度 - I - 我国普惠制应用与管理的问题研究 Abstract Generalized system of preference abbreviated as the GSP, refers that the industry developed countries， according to their favorable arrangement, give the general, non- discrimination, non- reciprocal benefit preferential duty system to the finished product or half finished product coming from developing countries. It requests all the developed countries to give GSP to all the developing countries without exception; Its preferential benefit does not have the difference to all developing countries and treats impartially. The GSP not only provides the preferential benefit by the developed countries to the developing countries but also does not request to gain the reciprocal treatment. China as a developing country involves the H.S code in 97 chapters of 1,241 tax items 3,000 kinds. In the 20 years, GSP made the positive contribution to the expanded exportation, the introduction of foreign capital, the industrial structure promotion and the economic development. However, in the recent years, the preference has been reducing, even was canceled, which was not slightly loses to our foreign t