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国民待遇是关贸总协定的一项基本规则,它是指一国对外国的货物、人员、企业、商务活动,给予和本国货物、人员、企业、商务活动相同的待遇。目前国民待遇规则主要用于国际贸易和国际投资领域。对外商投资企业实行国民待遇是指要给予外商投资企业与国内企业相同的待遇,既没有国别优惠,也没有国别岐视,在大致平等的条件下内外资企业在市场上展开公平竞争。发展中国家由于投资环境较差,为了吸引外资,都采取了许多超国民待遇的优惠措施;同时为了保护民族工业、保护国内市场,又对外资实行了一系列限制措施,这些都背离了国民待遇规则。
National treatment is a basic GATT rule. It refers to a country’s handling of foreign goods, personnel, enterprises and commerce, and gives equal treatment to its own goods, personnel, enterprises and commerce. At present, the national treatment rules are mainly used in the fields of international trade and international investment. The implementation of national treatment of foreign-invested enterprises refers to the same treatment that foreign-invested enterprises should give to domestic enterprises. There is neither state preference nor national discrimination. The domestic and foreign funded enterprises conduct fair competition in the market under generally equal conditions. Because of the poor investment environment, developing countries have adopted many preferential treatment for super-national treatment in order to attract foreign capital. In the meantime, in order to protect the national industry and protect the domestic market, a series of restrictions have been imposed on foreign funds, all of which have deviated from national treatment rule.