“普惠制”通俗地讲,就是发展中国家的工业制成品和半工业制成品,在进入发达国家市场时,可以享受的一种减免关税待遇的制度。“普惠制”无疑是一种优惠的国际贸易条件,它的关税税率比“最惠国待遇”还要低。“普惠制”平均能够享受减免关税的幅度在15%左右;商品范围限制在农产品、纺织品及其它工业品三类;目前给予我国以普惠制待遇的国家有澳大利亚、新西兰、日本、加拿大、奥地利、芬兰、挪 The “Preferential System of Preferences” is, informally speaking, a system of deductions and exemptions from tariffs for industrial manufactured goods and semi-industrial manufactured goods in developing countries when they enter the markets of developed countries. “Preferred system” is undoubtedly a kind of preferential international trade conditions, and its tariff rate is lower than the “most favored nation treatment”. The “GSP” can enjoy an average tariff reduction rate of about 15%; the scope of merchandise is limited to agricultural products, textiles, and other industrial products; the countries that currently give GSP treatment in China are Australia, New Zealand, Japan, and Canada. Austria, Finland, Norway