【作者】 黄智丰；

【导师】 邹立刚；

【作者基本信息】 华侨大学 ， 经济法学， 2006， 硕士

【摘要】 WTO各法律文件均含有大量的例外条款,其数量和种类之多是其他国际条约所罕见的。而服务贸易总协定(GATS)作为其中一项重要的协议,作为调整服务贸易的第一个多边性协议,其本身特点也决定了例外条款存在的不可避免性。其实,例外条款在任何国际法部门中都是存在的,只不过在WTO多边贸易体制,尤其是在GATS中显得比较突出。如同国际法律秩序中的其他条约一样,GATS是在各成员妥协的基础上形成的,并在妥协的基础上发挥作用。在这座妥协的天平上,一端是GATS成员方所要追求的多边服务贸易自由化的目标,另一端是各个主权国家要竭力维护的特定国内公共政策目标及其背后的国家利益。而在多边服务贸易自由化目标和特定国内公共政策目标之间,尤其是隐藏其后的国家利益关系中,例外条款总是起着一种重要的平衡作用。对于进入后WTO时代最大的发展中国家,特别是进一步全面开放服务贸易领域的中国来说,善于并合法援引GATS的例外条款对于保障我国服务贸易领域的利益具有重大的意义。本文由三章组成,本文第一章第一节从服务贸易的内涵入手,引用了多种关于国际服务贸易的不同定义,说明了服务贸易的广泛性与复杂性。有关服务贸易的基本定义尚有争议,那么在此基础上达成的GATS,其灵活性与框架性也就不可避免;第二节就GATS的产生背景、法律地位及其特征进行概述;而第三节着重从法理上对GATS例外条款的概念、法理基础及本质展开论述。第二章对GATS下的主要例外条款进行了详尽的剖析,第一节就豁免清单例外进行了剖析,对其法律特征及其构成要件加以阐述;第二节对紧急保障措施进行了理论层面上的探讨,对现有谈判状况加以介绍,对服务贸易紧急保障措施的几个相关概念进行了探讨;第三节对GATS金融附件中的审慎监管例外详加阐述,就其法律特征、审慎措施与政策的关系、GATS框架下审慎标准的协调做了有益的探讨;第四节就GATS框架下的税收例外进行了深入的分析,主要从最惠国待遇和国民待遇方面对有关的税收例外详加阐述;最后,本章第五节对GATS框架下的其他例外进行概述,主要包括一般例外、安全例外、经济一体化例外、垄断与专营例外、保障国际收支例外、政府采购例外、发展中国家例外。第三章在上述各GATS例外条款深入分析的前提下,就我国应有对策提出笔者的建议。更多还原

【Abstract】 All legal documents of WTO contain a lot of exception clauses, what’s more, their volumes and categories are infrequent saw compared with other international treaties. GATS is one of the important agreements in WTO legal system, especially as the first multilateral agreement on regulation of global trade in service, and its own characteristic also decides the inescapability of the existence of exception clauses. Actually, exception clauses exist in all fields of international law, however it is much more obvious in WTO multilateral trade legal system, especially in the field of trade in service. As the same with other treaties in international legal system, GATS is established on the base of compromise from all participant members, and exerts its function on the base of compromise. On the scale of this compromise, one side is the target of liberalization of multilateral trade in service chasing by all GATS members, on the other side is the definite national public policies and hidden national interests endeavoring to persist by all sovereignties. Between the target of liberalization of multilateral trade in service and definite national public policies, especially the hidden national interests in them, exception clauses always play an important role as the balance.As the maximal developing country entering into after-WTO era, China is going to further open the field of trade in service completely, thus how to be good at invoking the GATS exception will be significant for protecting the economic security and national interests in the filed of trade in service. This article consists of three chapters, begins with connotation and extension of the“trade in service”in the first section of the first chapter, then cites the multiple definition of“international trade in service”, explains the universality and complicity of trade in service. There exists the dispute of the basic definition of trade in service, thus the flexibility and framework of GATS is unavoidable which is based on the definition of trade in service; The second section summarizes the background formation, legal status and characteristic of GATS; Then the section three focuses on the legal analysis of the concept, legal elements and essence of GATS. The chapter two fully analyses the main contents of GATS, the section one analyses the“exemption bill exception”,更多还原