摘要
区域贸易协定中原产地规则的制度目的本是让企业享受优惠关税以降低其交易成本,但当前亚太自贸格局中却存在着一种制度悖论,即利用原产地规则反会抬高交易成本,致使贸易协定利用率长期偏低。此种制度悖论产生的原因有三:规则间交错重叠导致的“意大利面条碗现象”、实体规则限制程度高、程序规则便利程度差。RCEP原产地规则在解决前述问题方面有较大的创新和突破,但其规则设计上依旧有很大的改善空间。要真正破解原产地规则的制度悖论,应当推动原产地规则的区域协调,增强原产地规则本身的吸引力,并实现制度设计由政府本位向企业本位转变。
The institutional purpose of preferential rules of origin(hereinafter“ROOs”)is to allow enterprises to enjoy preferential tariffs to reduce the transac-tions costs.However,there is a paradox in the current Asia-Pacific Regional Trade Agreements(hereinafter“RTA”)patterns that the use of ROOs will conversely raise the transactions costs.Consequently,the RTA utilization rate is at a chronical-ly low level.The factors leading to this paradox can be attributed to three points:the“spaghetti bowl phenomenon”caused by overlapping ROOs,highly restrictive substantive rules and inconvenient procedural rules.ROOs in RCEP is a major in-novation and breakthrough in solving these problems,but there are still some de-fects in the current ROOs.Promoting regional harmonization of ROOs,enhancing the attractiveness of the ROOs as well as transforming the system design from gov-ernmentbased to enterprise-based shall be the core endeavours in the future.
作者
丁如
姚嘉源
DING Ru;YAO Jiayuan
出处
《武大国际法评论》
CSSCI
2024年第2期138-157,共20页
Wuhan University International Law Review
