摘要
原产地是货物的经济国籍,是海关征税要素的一种,货物适用税则中哪一类税率(最惠国、协定、特惠)取决于原产地。原产地规则是判断货物原产地的标准和方法,与归类、估价并称为关税三大技术,与国际贸易关税措施直接相关。《区域全面经济伙伴关系协定》(RCEP)是当前世界上规模最大、最具有影响力的自由贸易协定,旨在通过消减关税和非关税壁垒,建立区域统一市场的自贸协定。原产地累积规则和关税减让是RCEP两大重要成果。笔者全面调研广东省湛江市面临的发展机遇、区位条件、港口和产业资源,结合湛江市主要进出口商品税目研究RCEP原产地累积规则和关税减让条款,认为规则条款有利于湛江市扩大产品出口、开拓新兴市场、发展重大项目产业链、打造湛江港为RCEP核心物流枢纽,对植物产品、水海产品、小家电产业、港口发展、重大项目产业链延伸提出具体建议。
As the nationality of goods,the origin is one of the elements to be considered in revenue collection.It decides the applicable type of duty rates(MFN,conventional or preferential)in the tariff.Rules of origin are the criteria and methods to ascertain the origin of goods,together with classification and valuation,it is known a major technique in duty collection,directly related to tariff policies in international trade.Regional Comprehensive Economic Partnership(RCEP)is currently the most influential free trade agreement with the largest scale in the world.It aims to establish regional single market by eliminating tariff and non-tariff barriers.Cumulative rules of origin and duty concessions are two major outcomes of RCEP.A comprehensive investigation into the development opportunities of Zhanjiang,Guangdong,its geographical location,port and industrial resource was conducted.Based on the headings of those major import and export commodities in Zhanjiang,we looked into the provisions of RCEP on cumulative rules and tariff concessions and concluded that these provisions are instrumental in expanding the export in Zhanjiang,exploiting emerging markets,developing the industrial chain of major projects,building Zhanjiang Port into the core logistic hub of RCEP.In addition,we also put forward the suggestions on the extension of the industrial chain of plant products,aquatic products,small household appliance industry,port development and major projects.
出处
《海关与经贸研究》
2022年第1期14-24,共11页
Journal of Customs and Trade
关键词
RCEP
关税减让安排
原产地规则
高质量发展
RCEP
Tariff Concession Arrangement
Rules of Origin
High-quality Development
