零关税趋势与中国关税法因应  

The Trend of Zero Tariff and the Response of China's Tariff Law

作　　者：曾杰 ZENG Jie(Northwest University of Political and Law,Xi'an 710061,China)

机构地区：[1]西北政法大学,陕西西安710061

出　　处：《河南科技学院学报（社会科学版）》2020年第11期36-43,共8页Journal of Henan Institute of Science and Technology

基　　金：2019年国家社会科学基金一般项目“‘一带一路’背景下跨境电子商务平台法律保障机制研究”(18BFX213),主持人:刘学文。

摘　　要：随着TPP、CPTPP、USMCA、EPA等一系列自由贸易协定的签订,零关税已经成为世界范围内国际经贸规则构建的重要趋势。我国已经认识到零关税对国家发展的重要性,但由于目前并没有统一的关税法,对零关税的规定更是少之又少,现有的关税法已经不能适应中国发展国际经济和建设自由港、自由贸易区的需要。中国目前的当务之急是在现有关税法的基础上,制定和出台统一的关税法,并对零关税进行详细规定,给零关税政策提供法律支撑和保护。A series of free trade agreements such as TPP,CPTPP,USMCA,EPA and others have been signed,the implement of zero tariff has become an important tendency in the construction of international economic and trade rules in the world.Chinese government pay much attention to the importance of zero tariff to national development.However,there is no concerted tariff law in China at present,and there are few provisions on zero tariff.The available tariff law can be no longer suit for the requirements of developing international economy and constructing free port as well as free trade area in China.At present,it is a matter of the utmost urgency for Chinese government to formulate and issue a set of tariff law on the basis of the existing tax law,and to make a specific provisions on the implement of zero tariff for supporting and protecting the zero tariff.

关 键 词：零关税 中国关税 WTO 自由贸易协定 自由贸易试验区 

分 类 号：F752.5[经济管理—国际贸易]