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优惠性货物原产地规则中的CTC、VC及TP标准比较研究

A Comparative Study of CTC,VC and TP in Preferential Rules of Origin for Goods
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摘要 实质性改变标准是优惠性货物原产地规则的核心,CTC、VC、TP是实质性改变标准的具体化。三种标准各有利弊,各自的限制性程度不同,其中CTC限制性最弱,TP限制性最强。在国际实践中,三种标准得到了不同程度的运用,其中CTC、VC标准运用最广泛,但基本都是与其他两种标准结合使用,TP单独运用极少。三种标准在对区域经济产生诸多保护、促进效应的同时也产生了一定的限制、扭曲和阻碍等起到作用。中国在制定具体标准时,应充分考虑三种标准在优缺点、限制性程度、国际运用、实施效应等方面的差异。 Substantial Transformation is the core of PRoOS for Goods, and its three concrete standards are CTC, VC, and TP. Each of them has its own strong points and weak points and restrictiveness. The least restrictive standard is CTC, the second is VC, and the most restrictive is TP. Three standards have been widely applied in five continents, among them, CTC and VC are the most widely used with two other standards, but TP is seldom used alone. Three standards have produced different positive effects such as protection and promotion to regional economy, but have produced some negative effects such as restriction, distortion and hindrance to regional economy at the same time. In China, it is necessary to give full consideration to the differences of three standards in strong points and defects, the restrictive degree, global use and effects when designing PRoOs.
作者 孟国碧
出处 《广东商学院学报》 2008年第5期103-108,共6页 Journal of Guangdong University of Business Studies
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