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普惠制的全称为关税普遍优惠制,是指发达国家给予发展中国家出口制成品、半制成品及某些初级产品以普遍优惠关税待遇的制度。其特点是:所有发展中国家或地区均可同等享受此项优惠,具有普遍性、非歧视性和互惠性。这一制度是在1968年由第二届联合国贸易和发展会议决定建立的,为1970年第二十五届联合国大会所采纳,于1971年7月1日开始实行。目前,我国企业在向发达国家出口商品时,一般实行三种税率:其一是一般税率,指对非建交国家间采用的最高税率;其二是最惠国税率,指建交国家间订有双边或多边贸易互惠协定所采用的税率,比一般税率低;其三就是普惠制税率,比前两种税率更为优惠。所以,用好用足普惠制,对于我国企业拓宽国
The whole system of the generalized benefit system, the universal preferential tariff system, refers to a system in which developed countries grant to developing countries generalized preferential tariff treatment for the export of manufactured goods, semi-finished products and certain primary products. It is characterized by the fact that all developing countries or regions can enjoy this preference on equal terms, which is universal, non-discriminatory and reciprocal. This system was established in 1968 by the second UN Conference on Trade and Development, adopted by the 25th UN General Assembly in 1970 and implemented on July 1, 1971. At present, Chinese companies generally adopt three kinds of tax rates when exporting goods to developed countries: the first is the general tax rate, which refers to the highest tax rate used by non-established countries; the second is the most favored nation tax rate, which means there are bilateral or multilateral agreements between countries establishing diplomatic relations. The tax rate used in the trade reciprocity agreement is lower than the general tax rate; the third is the GSP rate, which is more favorable than the first two rates. Therefore, the use of good enough PSP to broaden China’s enterprises