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2004年1月1日是新年元旦。但这个元旦对香港和内地的企业来说有不一般的意义。因为从这天开始,备受海内外关注的《内地与香港关于建立更紧密经贸关系的安排》(简称CEPA)于这天的零时正式实施。根据CEPA的具体安排,内地将对原产于港澳的374个税目的4000多种商品实行零关税优惠。这部分产品包括钟表、首饰、化妆品、纺织及成衣制品,部分电机及电子产品、塑胶产品、纸制品、化学制品、药物及金属制品等。这些商品的整体免税降幅达到12.4％,其中珠
January 1, 2004 is the New Year’s Day. However, this New Year’s Day is not unusual for companies in Hong Kong and the Mainland. Since this day, the “Mainland and Hong Kong Closer Economic Partnership Arrangement” (CEPA), which has attracted much attention at home and abroad, has been formally implemented at the zero hour of this day. According to the specific arrangement of CEPA, the Mainland will implement a zero-tariff concession for more than 4,000 kinds of goods originating from 374 tax purposes in Hong Kong and Macao. These products include watches, jewellery, cosmetics, textiles and clothing products, some motors and electronic products, plastic products, paper products, chemicals, pharmaceuticals and metal products. The overall tax-free reduction of these products reached 12.4%, including beads