摘要
CEPA确立的完全获得和实质改变的原产地规则标准,总体上看来是一个比较合理的规则,但仍存在认定标准不够明确,过于复杂,且与WTO总体目标偏离。建议尽可能采用税号改变标准,并积极参与WTO制定国际协调原产地规则的活动。
This paper has suggested some possible changes of tax standard and active involvement in the drafting of the origin rules in the WTO because the fully-obtained and essentially-obtained standards of the origin rules from CEPA are quite complicated and deflect from the WTO goal but not clearly defined, though generally fair.
出处
《南昌高专学报》
2007年第3期11-13,共3页
Journal of Nanchang Junior College