世界贸易组织WTO课件规则解读中英版栾信杰 ISBN9787566308696 WTO专题WTO的基本原则.pptVIP

WTO的基本原则 Major Principles of WTO 一、最惠国待遇原则（Principles of Most-Favoured-Nation Treatment, MFN） (一)最惠国待遇原则的内涵 The definition of MFN is that, in such matters as customs duties and charges, the method of levying such duties and charges, all rules and formalities, internal taxes or other internal charges and all laws, regulations and requirements, any advantage, favour, privilege or immunity granted by any member to any product originating in or destined for any other country shall be accorded immediately and unconditionally to the like product originating in or destined for the territories of all other members. “最惠国待遇原则”被定义为，在关税和费用及其课征方法方面，在规章手续、国内税和国内费及所有法令、条例和规定方面，任何成员国对来自或运往其他国家的产品所给予的利益、优惠、特权或豁免，应当立即无条件地给予源自或运往其他所有成员国的相同产品。” ?这里所谓的“最惠国待遇原则”，是指“一般最惠国待遇原则”，其核心是“一国得益，众国皆得益”(favourate one,　favourate all),是WTO的基石。“最惠国待遇原则”在WTO商品贸易协定、服务贸易协定及有关的知识产权和投资措施协定中均有具体的规定 。 (二)最惠国待遇原则的特殊例外 WTO construes that, it is of desirability of increasing freedom of trade by the development, through voluntary agreements, of closer integration between the economies of the Members. The purpose of a customs union or of a free-trade area is to facilitate trade between the constituent territories and not to raise barriers to the trade of other Members. The formation shall not be prevented of a customs union or of a free-trade area or the adoption of an interim agreement necessary for the formation of a customs union or of a free-trade area. “WTO认为，通过自愿协定使成员国之间形成经济一体化，是扩大自由贸易所需要的。成立关税同盟或自由贸易区的目的，是为了促进关税同盟或自由贸易区内各国之间的贸易，但对其他成员国不得增加壁垒。不应阻止建立关税同盟或自由贸易区，也不应阻止实施设立关税同盟或自由贸易区的过渡性协定。” ? WTO关于边境贸易(Frontier Trade)、关税同盟(Customs Unions)和自由贸易区(Free-trade Areas)的规则是WTO最惠国待遇原则的例外。这也是区域性经济一体化组织在当今世界不断涌现并且它们可以对非成员实施差别待遇（即歧视性待遇）的原因。 二、国民待遇原则（Principle of National Treatment） “国民待遇原则”也是WTO的基石。概括起来，针对国内税(Internal Taxation)和其他国内费用（other internal charges）的国民待遇要求主要有以下内容： Internal taxes and other internal charges, and laws, regulations and requirements affecting the internal sale, offering for sale, purchase, tran