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The Contents And Characteristics Of TPP Preferential Tariff Policy And Its Enlightenments

Posted on:2018-05-13Degree:MasterType:Thesis
Country:ChinaCandidate:C R LiFull Text:PDF
GTID:2359330515989425Subject:Taxation
Abstract/Summary:PDF Full Text Request
With the development of the world economy and trade,regional and bilateral free trade agreements(FTA)are becoming the object pursued and admired by many countries.Related countries will benefit from FTA in the fields of import and export trade,intellectual property rights,government procurement etc.Trans-Pacific Partnership Agreement(TPP)a multilateral free trade agreement covering a wide range of issues such as trade in goods,rules of origin,trade remedies,technical barriers to trade,trade in services,intellectual property rights,government procurement and competition policies.During the negotiation,12 countries led by the United States launched a heated debate on the preferential tariff policy,and finally reached a mutually agreed text.And the text of TPP came to an end in October 2015.The preferential tariff policy of TPP mainly concludes two parts,one is the rules of origin(ROO),the other one is the concession of tariff.As far as the rules of origin,the rules of origin of TPP is more stringent because US has strict requirements on the rules of origin,especially on the accuracy and preciseness of the definition of substantive rules.According to some sensitive areas such as the textile and clothing industry,the automotive industry and agricultural products,usually set up separate provisions by bilateral consultations.As far as the concession of tariff,TPP has a wide range of the concession of tariff,involving many kind of goods,and related countries try to use different complex modes of the concession of tariff to realize the tariff diminution.According to the sensitive areas,part of goods reduce tariffs or lower the benchmark tax rate year by year,combined with tariff quotas in order to form a comparatively stringent tariff reduction model.Especially on agricultural products,among 12 countries,US,Mexico,Australia and Chile are all agricultural production and export power.In order to protect their own domestic industries,maximize the interests of regional trade,tariff reduction and minimize the impact of,they mostly make a variety types of restrictive conditions.Though US declared to quit TPP,the text of TPP has already completed,especially the preferential tariff policies which is worthy of our in-depth study.This paper will focus on the relevant text of preferential tariff policy including tariffconcessions and the rules of origin to analysis and summarize the characteristics and contents of the construction of the free trade area of the Asia Pacific and raise China’s preferential tariff forward policy suggestion.
Keywords/Search Tags:TPP, Rules of origin, Tariff concession
PDF Full Text Request
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