CEPA累积规则的比较研究与完善进路  

A Comparative Study on CEPAAccumulation Rules and Its Improvement

作　　者：王晓丽[1] 严驰 WANG Xiaoli;YAN Chi

机构地区：[1]武汉理工大学法学与人文社会学院

出　　处：《城市观察》2023年第2期37-49,160,共14页Urban Insight

摘　　要：内地与香港地区、澳门地区《〈关于建立更紧密经贸关系的安排〉补充协议八》中新增的累积规则是原产地规则的重要补充,有效助力了产品出口规模扩大,降低了关税减免门槛。2018年签署的CEPA《货物贸易协议》完善了此前累积规则的大部分缺陷,但仍存在一定的问题。通过CEPA和CPTPP、USMCA、RCEP、CNFTA中累积规则及区域价值成分条款内容的比较研究,发现CEPA累积规则中存在适用程序较繁琐、高水平累积有待形成、公式内容需进一步明晰、区域价值成分标准偏低的问题,应简化累积规则适用程序、由双边累积扩展至对角累积、提高区域价值成分总体标准。今后须持续关注CEPA累积规则研究,接轨世界高水平自由贸易协定,深化内地和香港地区、澳门地区间经济合作,高速推进粤港澳大湾区建设。The accumulation rules added to Supplement VIII to the Closer Economic Partnership Arrangement(CEPA)between the Mainland,Hong Kong and Macao are important supplements to the rules of origin,effectively helping to expand the scale of product exports and lowering the threshold for tariff reduction.The Agreement on Trade in Goods under the framework of the CEPA signed in 2018 has improved most of the shortcomings of the previous accumulation rules,but there are still certain problems.Through a comparative study of the accumulation rules and the content of regional value component provisions in CEPA and CPTPP,USMCA,RCEP and CNFTA,it is found that the accumulation rules in CEPA have problems of cumbersome application procedures,lack of high-level accumulation,lack of clarity in the content of the formula and low standards of regional value components.The overall standard of regional value components should be improved.Continued attention should be paid to the study of CEPA accumulation rules in the future to align with high-level FTAs in the world,deepen economic cooperation between the Mainland,Hong Kong and Macao,and help the construction of the Guangdong-Hong Kong-Macao Greater Bay Area.

关 键 词：关于建立更紧密经贸关系的安排 自由贸易协定 原产地规则 累积规则 完全累积 粤港澳大湾区 

分 类 号：D996.1[政治法律—经济法学]