GATS框架下服务原产地的认定标准  

On the Standard of Rule of Origin for Services Under GATS

作　　者：王毅[1] 

机构地区：[1]南京工业大学法学院,江苏南京211816

出　　处：《南通大学学报（社会科学版）》2016年第5期45-51,共7页Journal of Nantong University:Social Sciences Edition

基　　金：江苏省社会科学基金项目(14FXD004)

摘　　要：服务原产地的确定在国际服务贸易乃至国际投资实践中具有重要意义,关系着区域和多边协定优惠待遇的适用范围。GATS第28条构建了服务原产地的认定标准,但经济内涵不足,难以解决多层控制、分散股权及服务外包等问题。完善服务原产地认定标准应当从修改GATS规则和加强解释两个方面入手。具体来说,自然人服务提供者的来源地认定引入惯常居所标准,法人服务提供者的来源地认定引入复合标准,同时加强扩充性解释。该研究亦对我国的服务原产地规则构建具有借鉴意义。It is very important for international services trade and international investment to confirm the rules of origin for services, because it influences the scope of trade preferences in multilateral and regional free trade agreements.The standards of rules of origin for services are formulated in article 28 of GATS, they are lack of economic factors, so it is difficult to solve the problems of multi-layer control, dispersed control and service outsourcing. There are two ways to solve these problems： modifying GATS rules and strengthening interpretation. Specifically, the standards of habitual residence should be drafted in GATS for the natural person and compound standards should be used for corporation. This research is also important for perfecting the rules of origin for services of China.

关 键 词：GATS 服务原产地 服务提供者 服务外包 

分 类 号：D996.1[政治法律—经济法学]