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优惠性原产地规则可分为两大类,一为具体产品的原产地规则,另一为制度型原产地规则,前者包括税号分类改变标准、税号分类改变标准的例外、价值含量标准及加工工序标准四种标准,后者主要包括微小含量规则、吸收规则、累积规则。两大类规则已得到广泛运用,并已形成一些鲜明特色,但在运用中也暴露出标准不统一、规则复杂、限制性强、保护性高、实施和管理成本昂贵等问题。中国已参加了七项优惠贸易安排。除中国—新西兰自由贸易协定外,其他六个协定中的优惠原产地规则要么过于简单,要么标准模糊,缺乏可操作性。在制定未来的优惠性原产地规则时,我国有必要充分借鉴优惠性原产地规则已有的国际经验。
The rules of preferential origin can be divided into two categories, one is the rules of origin of the specific products and the other is the rules of origin of the system. The former includes the tax classification classification change standard, the exception of the tax classification classification change standard, the value content standard and Processing standard four criteria, which mainly include the micro content rules, absorption rules, accumulation rules. Two broad categories of rules have been widely used, and some distinctive features have been formed. However, they have also exposed such issues as inconsistent standards, complicated rules, strong restrictions, high protection, and high implementation and management costs. China has participated in seven preferential trade arrangements. Except for the China-New Zealand Free Trade Agreement, the preferential rules of origin in the other six agreements are either too simplistic or obscure in standard and lack of maneuverability. In formulating rules of preferential origin in the future, it is necessary for our country to fully draw on the existing international experience of preferential origin rules.