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现在关税和贸易总协定的一百多个缔约国中,发展中国家占了2/3以上。随着发展中国家在关税与贸易总协定中的地位和作用日益加强,同时在发展中国家为建立国际经济新秩序而努力的影响下,关贸总协定势必要更多地考虑发展中国家的利益,同时,关贸总协定也给予了发展中国家差别的和更加优惠的待遇,而在一系列差别的和更加优惠的待遇中,普遍优惠制是其中最为重要、给发展中国家带来的经济利益最大的一种优惠待遇,而它的实施方法又有一定的复杂性,发展中国家往往难以全面充分地利用普惠制。因此,本文将着重研究普惠制的实施方法、实施状况和普惠制在我国的实施状况以及要做的工作改进。
Of the more than one hundred contracting parties to the General Agreement on Tariffs and Trade, developing countries account for more than two thirds. With the increasing status and role of developing countries in the General Agreement on Tariffs and Trade, and at the same time as the efforts of developing countries to establish a new international economic order, the GATT is bound to consider more of developing countries. At the same time, the GATT has given differential and more preferential treatment to developing countries. Among a series of differentiated and more preferential treatments, the generalized system of preferences is one of the most important and brought to developing countries. The preferential treatment with the most economic benefits, and its implementation methods are also complicated. It is often difficult for developing countries to fully and fully utilize the GSP. Therefore, this article will focus on the implementation of the GSP, the status of its implementation, the implementation of the GSP in China, and the work to be done.