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一工业发达国家对发展中国家或地区出口的制成品和半制成品给予普遍的、非歧视的、非互惠的优惠关税制度,这种优惠关税称为普遍优惠关税,简称普惠制(Generalized System of Preferences即GSP)。自1971年实施普惠制以来,迄今近20年。目前已有28个发达国家实行普惠制,接受普惠制待遇的发展中国家和地区已达170多个,这些国家称为受惠国。实行普惠制的目的:1、扩大发展中国家向发达国家输出制成品和半制成品,增加发展中国家的外汇收入;2、加速发展中国家工农业发展,促进发展中国家现代化建设。普惠制方案是各给惠国或集团为实施普惠制所制定的具体执行办法。各给惠方案内容不尽相同,但就其组成方案的框架和主要内容而言,有其共同之处。普惠制方案一般包括:1、给惠商品范围;2、减免关税的幅度;3、保护措施;4、原产地规则。原产地规则是所有优惠方案的主要部分,由原产地标准、直接运输规则和单证要求三部分内容组成。原产地规则
An industrialized country grants a universal, non-discriminatory and non-reciprocal preferential tariff system on manufactured goods and semi-manufactured goods exported from developing countries or regions. Such preferential tariffs are called generalized preferential tariffs (referred to as GSP). Generalized System of Preferences (GSP). Since the implementation of the GSP in 1971, it has been nearly 20 years. At present, 28 developed countries have implemented the generalized system, and the number of developing countries and regions that receive GSP treatment has reached more than 170. These countries are called beneficiaries. The purpose of implementing the GSP: 1. To increase the export of manufactured goods and semi-manufactures from developing countries to developed countries and increase the foreign exchange earnings of developing countries; 2. To accelerate the development of industrial and agricultural development in developing countries and promote the modernization of developing countries . The GSP scheme is a specific implementation method developed by each beneficiary country or group for the implementation of the GSP. The content of each benefit scheme is not the same, but it has its common features in terms of the framework and main content of its constituent programs. The GSP scheme generally includes: 1. The scope of giving goods; 2. The scope of tariff reductions; 3. Protection measures; 4. Rules of origin. The rules of origin are the main part of all preferential schemes, which consist of three parts: origin standards, direct transportation rules and documentary requirements. Rules of origin