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二、国民待遇原则 1.国民待遇的本质。 国民待遇也是签署贸易协定的一项法律原则,通常通过公民待遇条款固定下来,其目的是为了公平竞争,防止歧视性的保护,实行自由化的贸易。国民待遇的适用范围一般包括:国内税,如消费税;运输,转口过境;船舶在港口的待遇,船舶遇难施救;商标注册,申请发明权、专利权、著作权、其它知识产权;民事诉讼权。GATT1994中的公民待遇主要限于国内税和国内规章方面。 GATT1994第三条“国内税与国内规章的国民
Second, the principle of national treatment 1. The nature of national treatment. National treatment is also a legal principle of signing a trade agreement and is usually fixed through the terms of civil treatment, with the aim of fair competition, prevention of discriminatory protection and free trade. The scope of application of national treatment generally includes: domestic tax, such as consumption tax; transit, transit transit; ship in the port treatment, the ship died rescue; trademark registration, apply for invention rights, patents, copyrights, other intellectual property rights; civil litigation rights. Citizenship in GATT 1994 is mainly limited to domestic taxes and domestic regulations. GATT1994 Article III "National tax and national regulations of the national