中國優惠性原產地規則在區域貿易中的發展與變遷之研究 : 以紡織業為例

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Title:	中國優惠性原產地規則在區域貿易中的發展與變遷之研究 : 以紡織業為例
Other Titles:	A study of development and change of China’s preferential rule of origin with other countries and regions : a case study of textile industry
Authors:	李艷蓮;Lee, Yan-lain
Contributors:	淡江大學中國大陸研究所碩士班郭建中;Guo, Jiann-jong
Keywords:	優惠性原產地規則;自由貿易協定;東協加一;區域貿易協定;實質轉型;從價百分比;雙邊累積;線累積;完全累積;Preferential Rules of Origin;Free Trade Agreements;CAFTA;Regional Trade Agreements;Ad Valorem Percentage;Value-added Percentage;Product –Specific Rule of Origin;Bilateral Cumulation;Diagonal Cumulation;Full Cumulation
Date:	2010
Issue Date:	2010-09-23 15:02:15 (UTC+8)
Abstract:	論文摘要：由於紡織業屬於民族工業及朝工業化發展的必經之路，因此各國在制定優惠性原產地規則時，對於使用區域外原料、零組件或加工者，必須符合特定的原產地規則，各國趨向用嚴苛的認定標準來限制原產地證之取得以達到保護國內產業及區域內國家產業分工的目的。本論文有關中國對亞洲區協定紡織品成衣出口競爭國的原產地規則較為寬鬆的原因，得到以下結論: 1.中國在亞洲區自由貿易協定中原產地認定標準明顯低於非亞洲區自由貿易協定。如中國-東協自由貿易協定採用“完全累積方式”及區域價值含量要求(RVC40%)的認定標準，「亞太自由貿易協定」中採“斜線累積”與區域價值含量(40%、50%)之認定標準。中國-巴基斯坦自由貿易協定與中國-新加坡自由貿易協定則採取 “雙邊累積”與區域價值含量40%之認定標準。中國-東協自由貿易協定與中國-新加坡自由貿易協定中針對紡織品雖設有「特定產品原產地規則」, 但仍屬「選擇性標準」。而在非亞洲區自由貿易協定中，中國-智利自由貿易協定採“雙邊累積”，區域價值含量40%，針對特定產品原產地規則如紡織品及工業產品要求區域價值含量50%之規定及吸收原則為8%。在中國-紐西蘭自由貿易協定、中國-秘魯自由貿易協定、中國-哥斯達黎加自由貿易協定中採“雙邊累積”制度，區域價值含量為(40%或50%)，根據不同產品制定特定產品原產地規則，並規定吸引原則為10%。在產品實質轉型中要求以稅則號之轉換，HS2位碥章別轉換(CC)與HS4位碼節次轉換(CTH)、章別轉換加重要製程 (CC+TECH+ECTC)或稅則改變與增值比率相混合(CTH+VC%)的認定標準。 2．中國在亞洲區制定之簡單明瞭的認定規則，符合其經濟發展的戰略目標。由眾多發展中國所組成的中國-東協自由貿易區與「亞太自由貿易協定」、「中國-巴基斯坦自由貿易協定」的成員國經濟發展程度不一，關稅稅率也參差不齊，「中國+東協」、「亞太自由貿易協定」將近40億的人口，且中國60%的貿易在亞洲區域內進行，因此過於嚴苛的原產地規則無助於中間財貿易與經濟發展，故簡單明瞭的認定規則，能吸引更多的已開發國家到區域內投資、創造更多就業機會及符合WTO與APEC所要求之區域組織多邊化的目標。 3.中國善用優惠性原產地規則，達到政治、外交、資源取得及區域主導權的戰略。中國單向給予中國-港澳CEPA與中國給予低度開發中國家的優惠方案，其目的為了符合「一國兩制」之方針及對非洲國家拓展「經濟外交」的效用。在亞洲地區中中國主要以其鄰國為目標，強化其「睦鄰外交」與「中國和平崛起」削弱「中國威脅論」的疑慮; 轉而重視中國崛起所帶來的機會面及作為外交政策的延伸。中國藉由東亞地區經貿整合，構建以中國為中心的FTA網絡，營造互利共贏的對外經貿關系及良好的國際經貿投資環境，為中國經濟發展創造有利的條件。最後，本研究就已生效的自由易協定，中國將選擇FTA伙伴及優惠性原產地規則之動機可以歸納成下列五揰:（一）有增強經濟實力的國家（二）有進入市場的窗口型國家（三）時間性標準的國家，（四）「睦鄰外交」與取得「市場經濟地位」型的國家以及（五）區域主導地位:就區域主導地位而言，中國-東協、亞太自由貿易協定、中國-巴基斯坦、中國-新加坡自由貿易協定中中國利用簡單、寬鬆的原產地規則，而此種規則有利於中國經濟發展及產業分工，有利於中國高污染、高耗能的產業到上述國家投資。 Abstract: Rules of origin are rules aimed at establishing the economic nationality of goods. In non-preferential rules it is always possible to trace the nationality of a good as they adhere to a principle of wholly obtained or of a sufficient process representing substantial transformation。 The recent wave of preferential trading agreements has carried with it a colorful mosaic of trade disciplines-such as provisions on market access for goods and services , standards , safeguards , government procurement, and investment –to govern economic relations between partners。 The Chinese Government deems Free Trade Agreements (FTAs) as a new platform to further opening up to the outside and speeding up domestic reforms, an effective approach to integrate into global economy and strengthen economic cooperation with other economies, as well as particularly an important supplement to the multilateral trading system。 Currently, China is arranging 14 FTA partners comprising of 31 economies, among which 8 Agreements have been signed already。From 2003 to 2010 April China signed 8 Free Trade Agreements , which included China-ASEAN FTA, China-Pakistan FTA, China-Chile FTA, China-New Zealand FTA, China-Singapore FTA, China-Peru FTA, Mainland and Hong Kong Closer Economic and Partnership Arrangement, Mainland and Macau Closer Economic and Partnership Arrangement, China-Costa Rica FTA。 China''s textile industry has a complete upstream, midstream, and downstream production and supply chain system from raw materials to final production。 The textile industries are old industries and major economic sectors。Whether developed countries or developing countries the textile industry as a sensitive industry, in order to protect domestic industries and employment。 Therefore, a signing of free trade agreements use of restrictiveness values for product -specific rules of origin. For example , in the case of textiles and apparel sector, roughly two-third of the products are governed by a rule requiring a change in chapter or heading , excluding specific headings ( 2 digits under the harmonized commodity description system, or harmonized system ), heading (4 digits), subheading(6digits ), respectively . In fact, for most products the rule do not permit a change in tariff classification from a heading that includes coarse of fine wool, cotton , hair , and natural or man-made fibers , the so-called yarn forward rule by which in order to qualify as originating , a textile or apparel good must be produced entirely , that goods cut and sewn or otherwise assembled in FTA-territory。 The result of this study ,for the reasons of China''s Asia- Free Trade Agreements on product- specific rule of origin to Textiles industries are more flexible, have following conclusion: 1..China’s preferential rules of origin in intra-Asia Free Trade Agreements(China-ASEAN FTA, China-Singapore FTA, CEPA, China-Pakistan FTA, Asia-Pacific FTA) are less restrictive than those of the extra—Asian Free Trade Agreements(China-Chile FTA, China-Peru FTA, China-New Zealand , China-Cost Rica, ) De Minimis regulations, the cumulation , and the rule governing of the value added rate and tariff conversion have all become flexible。 2.In intra-Asian FTA china''s draw up simple and clear ROO cumulation method to conform with China’s Economic Development strategy。 3.China make use of preferential rule of origin in a trade policy to achieve political economic, Good-neighborliness diplomacy to maintain a peaceful environment because of various national strategic needs including internal economic development, the need for resources, and ASIA Regional dominance, in order to secure its economic growth。
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