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CEPA原产地规则中的问题及其完善
On the Rules of Origin under the CEPA
【摘要】 原产地规则是顺利实施CEPA的一项基础性工具。目前CEPA对货物贸易采用的原产地标准主要是制造或加工工序标准,辅之以税号改变标准和从价百分比标准等;对服务贸易中的"服务提供者"主要采用注册成立地标准和业务执行本地化标准。CEPA现有原产地规则较好地反映了香港经济实际,但也存在一些问题,如有些规则不够明确,或过于复杂,或存在违反WTO相关规则的嫌疑等。因此,可考虑在货物贸易方面,适当情况下多采用税号改变标准,并且引入累积规则;在服务贸易方面,引入相对宽松的资本控制标准。
【Abstract】 Rules of origin is one of the fundamental instruments to implement the CEPA. Under the present CEPA framework, the foremost rules of origin for trade in goods is the "manufacturing or processing operations" criteria, supplemented with the "change in tariff heading" criteria as well as the "value-added content" criteria. As for trade in services, CEPA adopts the registration and local operation criteria to determine the "service supplier". These rules match well, to some extends, with the economic realities of Hong Kong, but certain problems still emerged from practices, for example, some rules are far more than accurate, some are too complicated, and some even cause suspect of violating relevant WTO rules.Therefore,we may adopt the "change in tariff heading" critera and the cumulation provision on trade in goods and adopt the "loose capital control" critera on trade in service.
【Key words】 CEPA; rules of origin; service supplier; spillover effect; cumulation provision;
- 【文献出处】 政法论丛 ,Journal of Political Science and Law , 编辑部邮箱 ,2007年06期
- 【分类号】F744
- 【被引频次】4
- 【下载频次】370