服务贸易中有关服务和服务提供者的来源,对于判断其应该享有的优惠和利益至关重要。但是,GATS框架中,关于服务和服务提供者来源的确定原则却极具含糊性,加之服务贸易自身的复杂性,这使得服务贸易的来源地问题更加复杂和难辨。而物贸易领域形成的原产地规则,直接适用于服务贸易领域时遇到了很多问题,本文试图从服务和服务提供者国别界定的角度,以文本和案例分析基础,探讨可行的确定路径。 The sources of services and service providers in trade in services are crucial to determine the benefits and benefits that they should enjoy. However, the principle of determining the sources of service and service providers in the GATS framework is extremely ambiguous. Coupled with the complexity of service trade itself, the issue of origin of service trade is more complicated and difficult to distinguish. However, the rules of origin formed in the field of trade in goods have encountered many problems when applied directly to the field of trade in services. This paper tries to explore feasible paths for determination from the perspective of the definition of service providers and service providers in terms of texts and case studies.