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电子传输的关税减免作为国际贸易中一个重要课题一直争论颇多。基于1998年WTO《全球电子商务宣言》中对电子传输不予征收关税的宣言,以及其后的几个延期宣言,WTO成员方均宣布对电子传输采取“零关税”。但各国家基于自身利益的考虑对电子传输豁免关税永久化问题采取了不同态度。同时,电子传输因其特殊性,在WTO各国就电子传输关税问题的谈判过程中也引发了诸如电子传输性质、WTO规则适用等问题。文章对这些问题进行探讨,并试图寻求一个符合我国国情的立场。
Tariff relief for electronic transmission has been a subject of considerable controversy as an important topic in international trade. Based on the 1998 Declaration of No Evasion of Tariffs on Electronic Transmission in the WTO’s Global Ecommerce Declaration and subsequent delaying declarations, all WTO members announced the adoption of a “zero tariff” on electronic transmission. However, each country has taken a different attitude toward the issue of the permanent exemption of tariffs on electronic transmission based on considerations of its own interests. At the same time, due to its particularity, electronic transmission has also caused problems such as the nature of electronic transmission and the application of WTO rules in the negotiations among WTO countries on the issue of tariffs on electronic transmission. The article explores these issues and tries to find a position that is in line with China’s national conditions.