摘要
国民待遇原则是国际社会普遍适用的一项基本原则。我国的国民待遇制度的立法主要涉及一般民事权利、投资权、对外贸易、税收、知识产权、法律诉讼等方面。目前我国的国民待遇制度还存在一些缺陷 ,如“超国民”待遇、“次国民”待遇的存在。因此 ,我国一方面要淡化优惠 ,另一方面要减少限制 ,建立“对内、对外统一”的法律体系。
The principle of national treatment is a widely used basic principle in the international community.The legislation of China concerning national treatment mainly involves general civil rights, right to invest,foreign trade,taxation, intellectual property, and litigation,etc.At present,there are still some drawbacks in the system of national treatment of China,such as'super-national'treatment,and'sub-national'treatment. Therefore, on one hand we shall dilute the preference,on the other hand we should reduce the limitation to establish a legal system which has the identical treatment to both domestic and foreign people.
出处
《政法论坛》
CSSCI
北大核心
2002年第4期41-46,共6页
Tribune of Political Science and Law