摘要
现行中国-东盟自由贸易区原产地规则的缺陷主要体现在四个方面:累计原产地规则存在漏洞,由此导致了关税规避和贸易扭曲;适用滞后的HS版本,易造成适用原产地标准的错误;将FORM E原产地证书中的HS编码错误视作非实质差异,致使进出口商易于合谋骗取出口退税和规避关税;不退还多缴纳的进口关税,限制了对自由贸易区优惠关税的享受等。这些缺陷一定程度上影响了自由贸易区的进一步深化和相关企业的利益,因此亟待修改完善。
Defects of the current rules of origin in CAFTA are mainly reflected in four aspects.The loopholes of cumulative rules of origin will result in tariff evasion and trade distortions.The lagging HS version of Product Specific Criteriacould easily lead to errors in applying criteriaof origin.Regarding errors in HS code in Certificate of Origin FORM E as non-physical differences will encourage importers and exporters’conspiracy to defraud export tax rebates and avoid tariffs.The rules of non-refundable payment of the import duties will restrict utilization of preferential tariff between Chinaand ASEAN.As these defects have impeded the further development of CAFTA and impaired the interests of businesses involved,there is an urgent need to revise and improve the rules of origin.
出处
《广西民族大学学报（哲学社会科学版）》
CSSCI
北大核心
2013年第4期117-122,共6页
JOURNAL OF GUANGXI MINZU UNIVERSITY:PHILOSOPHY AND SOCIAL SCIENCE EDITION
基金
2013年国家社会科学基金项目"维护我国海洋权益背景下的中国所涉自贸区原产地规则与企业对策研究"(项目编号:13BGL016)
教育部人文社会科学研究规划基金项目"原产地领域研究及其政策实用性分析"(项目编号:11YJA630166)
2013年北京市自然科学基金资助项目(项目编号:9132016)
关键词
中国-东盟自由贸易区
原产地规则
缺陷
对策
建议
ASEAN-China Free Trade Area
rules of origin
defects
countermeasures
proposals
