| 论CEPA原产地规则中的问题及其完善 |
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| 引用本文： | 汤雪.论CEPA原产地规则中的问题及其完善[J].昆明大学学报,2008,19(3):23-26. |
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| 作者姓名： | 汤雪 |
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| 作者单位： | 西南政法大学,经济贸易学院,重庆,401120 |
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| 摘 要： | 原产地规则是CEPA货物贸易的核心问题，也是顺利实施CEPA的一项基础性工具。CEPA确立的完全获得和实质改变的原产地规则标准，总体上看来是一个比较合理的规则，但仍存在一些问题，如有些认定标准不够明确，过于复杂。因此，建议适当情况下多采用税号改变标准，并且引入累积规则。
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| 关 键 词： | CEPA 原产地规则 完全获得标准 实质获得标准 |
On the Problem and Its Improvement of the Rules of Origin of CEPA |
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| TANG Xue.On the Problem and Its Improvement of the Rules of Origin of CEPA[J].Journal of Kunming University,2008,19(3):23-26. |
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| Authors: | TANG Xue |
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| Institution: | TANG Xue ( Economic and Trade Law School, Southwest University of Political Science and Law, Chongqing 401120, China) |
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| Abstract: | Rules of origin are not only the core issue of trade in goods under CEPA,but also the fundamental instrument that can make CEPA implement smoothly.CEPA establishes two standards: wholly obtained and produced,and substantial transformation,which are reasonable as a whole,however,there are still many problems;for instance,some criteria for definition are vague,and complicated.So the author of this essay suggests that under appropriate situation,CEPA should use tariff heading to change the criteria more frequently and introduce accumulation provision. |
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| Keywords: | CEPA |
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