WTO規(guī)則中英文教程第十九章 中國入世規(guī)劃(二)

1、第十九章 中國入世規(guī)劃（二）一、中國在服務(wù)貿(mào)易領(lǐng)域的具體承諾Chinas Specific Commitments in the Field of Service Trade我國入世重要文件之一服務(wù)貿(mào)易特定承諾減讓表：第2條最惠國待遇原則例外清單(Schedule of Specific Commitments on Services：List of Article II MFN Exemptions)分別適用于所有服務(wù)部門的水平承諾(Horizontal Commitments)和特定部門承諾(Specific Commitments)兩大部分，分別列明了我國對(duì)四種服務(wù)提供方式跨境交付、境外

2、消費(fèi)、商業(yè)存在、自然人流動(dòng)及對(duì)11個(gè)部門所做的市場準(zhǔn)入、國民待遇和其他承諾。這些承諾確立了我國服務(wù)部門對(duì)外開放的時(shí)間表，也是我國須遵守的重要義務(wù)。1.（一）我國的主要“水平承諾”(Major Horizontal Commitments of China)水平承諾適用于所有服務(wù)部門。我國水平承諾主要是針對(duì)市場準(zhǔn)入提出的，其主要內(nèi)容是：1、商業(yè)存在方面的市場準(zhǔn)入要求(Market Access Requirements of Commercial Presence)2. China requires the proportion of foreign investment in an equit

3、y joint venture shall be no less than 25 per cent of the registered capital of the joint venture. 中國要求，股權(quán)式合資企業(yè)中的外資比例不得少于該合資企業(yè)注冊(cè)資本的25%。The establishment of branches by foreign enterprises is, as a general rule, unbound. Representative offices of foreign enterprises are also permitted to establish in

4、China, but they shall not engage in any profit-making activities. 對(duì)外國公司建立分支機(jī)構(gòu)一般沒有限制。中國也允許外國公司在中國建立代表處，但這些代表處不應(yīng)從事營利活動(dòng)。3.In China, maximum term using land by enterprises and individuals is: (a) 70 years for residential purposes; (b) 50 years for industrial purposes;(c) 50 years for the purpose of educ

5、ation, science, culture, public health and physical education;(d) 40 years for commercial, tourist and recreational purposes;(e) 50 years for comprehensive utilization or other purposes.在中國，企業(yè)和個(gè)人使用土地最長期限：(1)居住目的為70年；（2）工業(yè)目的為50年；(3)教育、科學(xué)、文化、公共衛(wèi)生和體育目的為50年；(4)商業(yè)、旅游、娛樂目的為40年；(5)綜合利用或其他目的為50年。4.2、自然人流動(dòng)方面

6、的市場準(zhǔn)入承諾China undertakes that senior employees of a corporation of a WTO Member that has established a representative office, branch or subsidiary in China, or senior employees of a corporation of WTO Members being engaged in the foreign invested enterprises in China, will be permitted entry for an i

7、nitial stay of three years. Service salespersons are limited to a 90-day period.中國承諾，對(duì)在中國已設(shè)立代表處、分公司或子公司的另一個(gè)WTO成員的公司的高級(jí)雇員及受雇于外商投資企業(yè)的高級(jí)雇員，允許其入境首期停留3年；服務(wù)銷售人員入境停留期限為90天。5.（二）主要的“具體部門承諾”(Specific Commitments in Major Sectors)針對(duì)4種服務(wù)提供方式，中國對(duì)一部分服務(wù)部門(sector or sub-sector)完全開放，未作限制(重要開放部門見表)。另一方面，我國除了對(duì)各服務(wù)部門的自

8、然人移動(dòng)大多未作承諾外，對(duì)一些服務(wù)部門的跨境交付也未作承諾(unbound)。6.須說明的是“不作任何承諾”不等于“禁止”。如上表所示，我國沒有承諾(no commitments) 給予“跨境交付”方式下的教育服務(wù)以國民待遇。但“沒有承諾給予國民待遇”并不意味著不能給予國民待遇。事實(shí)上，我國現(xiàn)在即積極參與國際遠(yuǎn)程教育服務(wù)。如，新加坡將籌建一所全球規(guī)模最大的網(wǎng)上大學(xué)“全球21世紀(jì)大學(xué)”，并將在2003年招收第一批1000學(xué)生；全球21世紀(jì)大學(xué)將在新加坡開發(fā)、制作和包裝課程軟件，然后通過互聯(lián)網(wǎng)等最先進(jìn)的科技，將課程傳遞到世界各地。我國北京大學(xué)同新加坡國立大學(xué)、愛丁堡大學(xué)、墨爾本大學(xué)等其他17所大學(xué)

9、共同成為該網(wǎng)上大學(xué)的參與者1。這意味著我國也將對(duì)這種遠(yuǎn)程學(xué)習(xí)(distance learning)給予國民待遇。7.其他具體承諾（一) 法律服務(wù)承諾(Legal Services Commitments)China stipulates in the field of the commercial presence that the representatives of a foreign law firm shall be practitioner lawyers who are members of the bar or law society in a WTO member and ha

10、ve practiced for no less than two years outside of China. The Chief representative shall be a partner or equivalent of a law firm of a WTO member and have practiced for no less than three years.8.中國在商業(yè)存在方面規(guī)定，外國律師事務(wù)所的代表應(yīng)為執(zhí)業(yè)律師，為一個(gè)WTO成員的律師協(xié)會(huì)或律師公會(huì)的會(huì)員，且在中國境外執(zhí)業(yè)不少于2年。首席代表應(yīng)為一個(gè)WTO成員的律師事務(wù)所的合資伙伴或同等職位人員且執(zhí)業(yè)不少于3年

11、。9.In the national treatments, all representatives shall be resident in China no less than six months each year. The representative office shall not employ Chinese national registered lawyers outside of China.在國民待遇方面，所有代表在華居留時(shí)間每年不少于6個(gè)月，代表處不得在中國境外雇傭中國國家注冊(cè)律師。10.(二) 稅收服務(wù)承諾(Taxation Services Commitments

12、)With regard to commercial presence, only the form of joint ventures, with foreign majority ownership is permitted. Within six years of Chinas accession, foreign firms will be permitted to establish wholly foreign-owned subsidiaries.商業(yè)存在僅限于合資企業(yè)形式，允許外資擁有多數(shù)股權(quán)。中國加入后6內(nèi)，即取消限制，外國公司將被允許在中國設(shè)立外資獨(dú)資子公司。11. (三)

13、 建筑設(shè)計(jì)、工程服務(wù)、城市規(guī)劃服務(wù)承諾As to commercial presence, only the form of joint ventures, with foreign majority ownership is permitted. Within five years of Chinas accession, foreign firms will be permitted to establish wholly foreign-owned subsidiaries.商業(yè)存在僅限于合資企業(yè)形式，允許外資擁有多數(shù)股權(quán)。中國加入WTO后5年，即允許設(shè)立外商獨(dú)資企業(yè)。12.(四)醫(yī)療服

14、務(wù)承諾(Medical Services Commitments)As to commercial presence, Foreign service suppliers are permitted to establish joint venture hospitals or clinics with Chinese partners with quantitative limitations, with foreign majority ownership permitted. The majority of doctors and medical personnel of the joi

15、nt venture hospital and clinics shall be of Chinese nationality.Foreign doctors with professional certificates issued by their home country shall be permitted to provide short-term medical services in China after they obtain licenses from the Ministry of Public Health. The term of service is six mon

16、ths and may extend to one year.13.對(duì)商業(yè)存在規(guī)定,允許外國服務(wù)提供者與中國合資伙伴設(shè)立合資醫(yī)院或診所(但有數(shù)量限制)，允許外資擁有多數(shù)股權(quán)；合資醫(yī)院或診所的醫(yī)生和醫(yī)務(wù)人員應(yīng)具有中國國籍。允許持有其本國頒發(fā)的職業(yè)證書的外國醫(yī)生在獲得衛(wèi)生部的許可后，在中國提供短期醫(yī)療服務(wù)。服務(wù)期限為6個(gè)月，也可延長至1年。14.(五) 建筑及相關(guān)工程服務(wù)承諾(Commitments in Construction and Related Engineering Services)1. In the case of commercial presence, only the for

17、m of joint ventures, with foreign majority ownership is permitted.1、對(duì)商業(yè)存在規(guī)定，僅限于合資企業(yè)形式，允許外資擁有多數(shù)股權(quán)。15.2、Within three years after Chinas accession to the WTO, wholly foreign-owned enterprises will be permitted. Wholly foreign-owned enterprises can only undertake the following four types of construction

18、 projects.1.Construction projects wholly financed by foreign investment and/or grants.2.Construction projects financed by loans of international financial institutions and awarded through international tendering according to the terms of loans. 3.Chinese-foreign jointly constructed projects with for

19、eign investment equal to or more than 50 per cent; and Chinese-foreign jointly constructed projects with foreign investment less than 50 per cent but technically difficult to be implemented by Chinese construction enterprises alone.4.Chinese invested construction projects, which are difficult to be

20、implemented by Chinese construction enterprises alone, can be jointly undertaken by Chinese and foreign construction enterprises with the approval of provincial government.16.在中國加入WTO后3年之內(nèi)，即允許設(shè)立外商獨(dú)資企業(yè)。外商獨(dú)資企業(yè)只能實(shí)施下列4種類型的建筑工程：(1) 全部由外國投資和(或)贈(zèng)款資助的建設(shè)項(xiàng)目。(2) 由國際金融機(jī)構(gòu)貸款資助并據(jù)貸款條件通過國際招標(biāo)授予的建設(shè)項(xiàng)目。(3) 外資等于或超過50%的中外

21、聯(lián)合建設(shè)項(xiàng)目及外資少于50%、但因技術(shù)困難而不能由中國建筑企業(yè)獨(dú)立實(shí)施的中外聯(lián)合建設(shè)項(xiàng)目。(4) 由中國投資、但中國建筑公司難以獨(dú)立實(shí)施的建設(shè)項(xiàng)目，經(jīng)省政府批準(zhǔn)，可由中外建筑企業(yè)聯(lián)合實(shí)施。17.2. Within three years after Chinas accession to the WTO, none in national treatments. 2、在國民待遇方面，在中國加入WTO后3年，即取消任何限制。18.(六)分銷服務(wù)承諾(Distribution Commitments)1、批發(fā)服務(wù)(Wholesale trades)As for the market access,

22、 there is none of restriction, within three years after accession, except for chemical fertilizers, processed oil and crude oil within five years after accession.在市場準(zhǔn)入方面，在中國加入WTO 3年內(nèi)，除化肥、成品油和原油之外，即對(duì)外國服務(wù)提供者沒有任何限制；對(duì)化肥、成品油和原油的限制為5年。19.2、零售服務(wù)(Retailing services)With regard to the market access, the reta

23、iling of pharmaceutical products, pesticides, mulching films and processed oil within three years after accession and retailing of chemical fertilizers within five years after accession.在市場準(zhǔn)入方面，加入后3年內(nèi)，即允許從事藥品、農(nóng)藥、農(nóng)膜和成品油的零售；加入后5年內(nèi)，即允許從事化肥的零售 。20.3、 特許經(jīng)營和無固定地點(diǎn)的批發(fā)或零售服務(wù)(Franchising， wholesale or retail t

24、rade services away from a fixed location)Within three years after Chinas accession to the WTO, eliminating all the restrictions on market access and national treatments.在中國加入WTO后3年內(nèi)即取消市場準(zhǔn)入和國民待遇限制。 21.(七)環(huán)境服務(wù)承諾(Environmental Services Commitments)As to the market access, foreign services suppliers eng

25、aged in are permitted to provide services only in the form of joint ventures, with foreign majority ownership permitted.在市場準(zhǔn)入方面，外國服務(wù)提供者只能以合資形式提供服務(wù)，允許外商擁有多數(shù)股權(quán)。22.(八)保險(xiǎn)及相關(guān)服務(wù)承諾(Commitments in All Insurance and Insurance-Related Service)In such field as aviation, transport insurance and reinsurance，etc.

26、, upon accession, joint venture with foreign equity no more than 50 per cent will be permitted; within three years after Chinas accession, foreign equity share shall be increased to 51 per cent; within five years after Chinas accession, wholly foreign owned subsidiary will be permitted. 在諸如航空保險(xiǎn)、運(yùn)輸保險(xiǎn)

27、和再保險(xiǎn)等領(lǐng)域，自中國加入WTO時(shí)起，即允許合資企業(yè)外資至多占有50%的股份；自中國加入WTO后3年內(nèi)，外資股份即可增至51%。在中國加入WTO后5年內(nèi)，即允許外資設(shè)立全資子公司。23.Upon accession, foreign life insurers will be permitted 50 per cent foreign ownership in a joint venture with the partner of their choice. 自中國加入WTO時(shí)起，即允許外國壽險(xiǎn)保險(xiǎn)人在合資企業(yè)占50%的股份，并可自主選擇合資伙伴。Within three years afte

28、r Chinas accession, there will be no geographic restrictions.中國加入WTO后3年內(nèi)，即取消地域限制。24.Within three years after accession, foreign insurers will be permitted to provide health insurance, group insurance and pension/annuities insurance to foreigners and Chinese.中國加入WTO后3年內(nèi)，即允許外國保險(xiǎn)人向外國人和中國人提供健康險(xiǎn)、團(tuán)體險(xiǎn)和養(yǎng)老金或

29、年金險(xiǎn)。25.(九)銀行及其他金融服務(wù)承諾(Banking and Other Financial Services Commitments)For foreign currency business, there will be no geographic restriction upon accession. Within five years after accession, all geographic restrictions will be removed.自中國加入WTO時(shí)起，無地域限制；對(duì)本幣業(yè)務(wù)，在加入后5年內(nèi)將取消所有地域限制。 Within five years afte

30、r accession, foreign financial institutions will be permitted to provide services to all Chinese clients.在中國加入WTO后5年內(nèi)，即允許外國金融機(jī)構(gòu)向所有中國客戶提供服務(wù)。26. China commits that within five years after accession, any existing non-prudential measures1 restricting ownership, operation, and juridical form of foreign f

31、inancial institutions. 中國承諾，加入后5年內(nèi)應(yīng)取消現(xiàn)行的限制所有權(quán)、經(jīng)營范圍及外國金融機(jī)構(gòu)法律形式的任何非審慎性措施。 1 The prudential measures contain no economic needs test or quantitative limits on licenses.27.(十) 旅游及相關(guān)服務(wù)承諾(Commitments in Tourism and Travel Related services)As to hotels and Restaurants, within four years after accession, who

32、lly foreign-owned subsidiaries will be permitted, and to be exerted no restriction.對(duì)飯店和餐館，在中國加入WTO后4年內(nèi)，取消限制，將允許設(shè)立外資獨(dú)資子公司。28. As to travel agency and tour operator, within six years after accession, wholly foreign-owned subsidiaries will be permitted and geographic restrictions will be removed.對(duì)旅行社及旅

33、游經(jīng)營者，在中國加入WTO后6年內(nèi)將允許設(shè)立外資獨(dú)資子公司，并取消地域限制。29.For national treatment, none of restriction will exist except that joint ventures or wholly-owned travel agencies and tour operators are not permitted to engage in the activities of Chinese travelling abroad and to Hong Kong China, Macao China and Chinese Tai

34、pei.在國民待遇方面，合資或合資旅行社和旅游經(jīng)營者不允許從事中國公民出境及赴中國香港、中國澳門和中國臺(tái)北的旅游業(yè)務(wù)，除此之外沒有限制。 30.(十)教育服務(wù)承諾(Educational Service Commitments)Joint schools will be established, with foreign majority ownership permitted. Qualifications of service providers are as follows: possession of Bachelors degree or above; and an appropri

35、ate professional title or certificate, with two years professional experiences.將允許建立外商擁有多數(shù)所有權(quán)的合資學(xué)校。對(duì)教育服務(wù)提供者的資格要求是：具有學(xué)士或以上學(xué)位，并具有相應(yīng)的專業(yè)職稱或證書，有2年專業(yè)工作經(jīng)歷。 31.小結(jié)以上簡要?dú)w納了我國對(duì)服務(wù)部門的主要承諾。這些承諾明確了我國推動(dòng)服務(wù)貿(mào)易自由化的模式和進(jìn)程。筆者認(rèn)為，這些承諾也是對(duì)我國“改革開放”這一抽象概念的“量”的定義。 32.二、中國貿(mào)易保護(hù)主要規(guī)則Fundamental Rules of Chinese Trade Protection勿庸置疑，中

36、國入世后仍要在符合WTO規(guī)則的前提下，對(duì)國內(nèi)產(chǎn)業(yè)、國內(nèi)市場進(jìn)行保護(hù)。這些貿(mào)易保護(hù)規(guī)則在我國另一重要入世文件中國加入工作組報(bào)告書(Report of the Working Party on the Accession of China) 1作了承諾性的說明。33.（一）繼續(xù)實(shí)施關(guān)稅保護(hù)制度在對(duì)外貿(mào)易方面，關(guān)稅保護(hù)制度具有確定性和可預(yù)見性的特點(diǎn)。在中國入世后，關(guān)稅保護(hù)仍是最基本的貿(mào)易保護(hù)手段。1 該報(bào)告書內(nèi)容包括8個(gè)部分：1、導(dǎo)言；2、經(jīng)濟(jì)政策；3、政策制定和執(zhí)行的框架模式；4、影響貨物貿(mào)易的政策；5、與貿(mào)易有關(guān)的知識(shí)產(chǎn)權(quán)制度；6、影響服務(wù)貿(mào)易的政策；7、其他問題；8、結(jié)論。34.在中國課征關(guān)稅

37、的目的有兩個(gè)：一是規(guī)范進(jìn)口，以促進(jìn)和保護(hù)國內(nèi)生產(chǎn)；二是作為中央政府財(cái)政收入的重要來源。制定關(guān)稅稅率的基本原則是：對(duì)國民經(jīng)濟(jì)和人民生活需要但國內(nèi)不能充分生產(chǎn)的進(jìn)口商品適用免稅或低關(guān)稅；對(duì)原材料課征的關(guān)稅稅率一般比半制成品或制成品低；對(duì)國內(nèi)不能生產(chǎn)的或不能保證足夠高的質(zhì)量的機(jī)器、設(shè)備和儀器零件或構(gòu)件課征的關(guān)稅稅率比制成品低；對(duì)那些國內(nèi)能生產(chǎn)的或并非是國民經(jīng)濟(jì)和人民生活所必須的產(chǎn)品適用較高關(guān)稅稅率。對(duì)國內(nèi)能生產(chǎn)的或當(dāng)?shù)厣a(chǎn)商需要保護(hù)的進(jìn)口產(chǎn)品適用較高關(guān)稅稅率。 35. （二）規(guī)范地適用原產(chǎn)地規(guī)則The criteria for making the determination of substant

38、ial transformation was: (a) change in tariff classification of a four-digit tariff line in the Customs Tariff; or (b) the value-added component was 30 per cent or more in the total value of a new product. when an imported product was processed and manufactured in several countries, the country of or

39、igin of the product was determined to be the last country in which the product underwent substantial transformation.確定實(shí)質(zhì)性改變的標(biāo)準(zhǔn)是：（1）4位數(shù)關(guān)稅稅號(hào)的稅則歸類發(fā)生變化；或（2）增值成份所占新產(chǎn)品總值的比例達(dá)到或超過30%。當(dāng)一進(jìn)口產(chǎn)品在幾個(gè)國家加工和制造時(shí)，產(chǎn)品的原產(chǎn)國應(yīng)是產(chǎn)品發(fā)生實(shí)質(zhì)性改變的最后一個(gè)國家。 36.（三）明確國內(nèi)稅對(duì)進(jìn)口產(chǎn)品的適用In China, there were three major types of taxes levied on prod

40、ucts and services: (a) VAT levied on goods and services for processing, maintenance and assembling; (b) the Consumption Tax on some selected consumer products; and (c) the Business Tax on providing services, transferring intangible assets and selling real estate. Both the VAT and the Consumption Tax

41、 were applicable to entities importing goods. VAT and the Consumption Tax on imported goods were collected by General Customs Administration at the point of entry. VAT was reimbursed once goods were exported. Exported goods were exempted from the Consumption Tax.37.中國對(duì)產(chǎn)品和服務(wù)征收的稅主要有3種：（1）對(duì)貨物和加工、修理和裝配服

42、務(wù)征收的增值稅；（2）對(duì)選定的消費(fèi)品征收的消費(fèi)稅；及（3）對(duì)提供服務(wù)、轉(zhuǎn)讓無形資產(chǎn)和銷售不動(dòng)產(chǎn)征收的營業(yè)稅。增值稅和消費(fèi)稅均適用于進(jìn)口商品的經(jīng)濟(jì)實(shí)體。對(duì)進(jìn)口產(chǎn)品征收的增值稅和消費(fèi)稅由海關(guān)總署在入境地征收。貨物一經(jīng)出口即退還增值稅。出口貨物免征消費(fèi)稅。 38.（四）合理使用關(guān)稅配額(Reasonably Adoption of TRQs)In China, TRQs will be administered on a transparent, predictable, uniform, fair and non-discriminatory basis using clearly specifi

43、ed timeframes, administrative procedures and requirements that would provide effective import opportunities; that would reflect consumer preferences and end-user demand; and that would not inhibit the filling of each TRQ. 在中國，使用能夠提供有效進(jìn)口機(jī)會(huì)的、反映消費(fèi)者偏好和最終用戶需求的、不影響每一種關(guān)稅配額的足額使用的十分確定的配額適用時(shí)限、管理程序和要求，在透明、可預(yù)測、

44、統(tǒng)一、公平和非歧視的基礎(chǔ)上使用關(guān)稅配額。39.（五）加強(qiáng)對(duì)進(jìn)口產(chǎn)品反傾銷措施2002年1月1日，中華人民共和國反傾銷條例、中華人民共和國保障措施條例和中華人民共和國反補(bǔ)貼條例開始實(shí)施。就反傾銷情況看，在國家商務(wù)部組建之后，有3個(gè)政府機(jī)構(gòu)負(fù)責(zé)反傾銷事宜。40.我國反傾銷機(jī)構(gòu)的職責(zé) (a)Ministry of Commerce (MOC)Receiving anti-dumping; Conducting investigations on dumping and dumping margins and issuing relevant preliminary determination dec

45、isions and notices; Negotiating with foreign interested parties on Price Undertaking if necessary; Providing proposal on imposition of definitive anti-dumping or proposals on duty refund, Responsible for the investigation of injury caused to the domestic industry by the dumped imports, the extent of

46、 such injury and making injury findings. 41.(1)商務(wù)部(MOC)接收反傾銷投訴；對(duì)傾銷和傾銷幅度進(jìn)行調(diào)查，并發(fā)布有關(guān)的初步裁定和公告；如果必要，與國外利害關(guān)系方就“價(jià)格承諾”進(jìn)行談判；就最終反傾銷措施或退稅等提出建議等。負(fù)責(zé)就傾銷進(jìn)口產(chǎn)品對(duì)國內(nèi)產(chǎn)業(yè)造成的損害和此種損害的程度進(jìn)行調(diào)查,作有關(guān)損害的調(diào)查結(jié)論。42.(2)海關(guān)總署（General Customs Administration ）(2)General Customs Administration Coordinating anti-dumping investigations with MOFTEC; enforcing anti-dumping measures such as collecting