The paper introduces the history, theoretical basement, the arbitral practice of GATT/WTO and the tactics of our country systematically, using the methods of rules analysis and cases.
最惠国待遇原则最早源于西方的商务条约,那时的最惠国待遇与现在的最惠国待遇大相径庭,后来最惠国待遇逐步发展为关税与贸易总协定和世界贸易组织中的基本原则,这每一步发展都标志着最惠国待遇原则发生了质的飞跃;最惠国待遇原则之所以能历久不衰,因其有深厚的经济法和国际法理论基础,其根源于经济学中最著名的理论之一“相对优势理论”,这一理论的目的在于使各国以对外贸易作为基本政策,促进各国自由贸易;在国际法方面,则根源于国家主权平等原则,只有在各国平等的基础上,最惠国待遇原则才能真正发挥作用。
General Agreement on Tariffs and Trade [GATT]
有关关税贸易一般规定
General Agreement on Tariffs and Trade 1994
1994年关税与贸易总协定
General Agreement on Tariff and Trade
国际关税和贸易总协定
General Agreement on Tariffs and Trade
《关税和贸易总协定》
General Agreement on Tarriffs and Trade(GATT)
关税及贸易总协定/关贸总协定
Tax payers have the right to apply for entitlement of normal Value Added Tax (hereafter as VAT)payers in accordance with tax law.
29纳税人有按税法规定，向税务机关申请增值税一般纳税资格的权利。
GATT Customs Valuation Code
关税及贸易总协定《关税估价准则》
It developed out of the General Agreement on Tariffs and Trade or GATT.
其前身是关税及贸易总协定，或称关贸。
- the relevant provisions of the Agreement on Trade-Related Aspects of Intellectual Property Rights,
- 《与贸易有关的知识产权协定》的相关规定，
Exogenous Tariff Constrain,the Size of Free Trade Areas and World Free Trade;
外部关税约束、自由贸易区规模与世界自由贸易
Tariffs (including range and scope of bindings, GSP provisions, rates applied to members of free-trade areas/customs unions, other preferences)
关税（包括约束幅度和范围、普惠制规定、适用于自由贸易区/关税同盟成员的税率、其他优惠）
Fifth Protocol of Rectifications to the General Agreement on Tariffs and Trade
关税及贸易总协定第五号更正议定书
GATT Articles of Agreement
关税及贸易总协定的协定条款
Contracting Parties to the General Agreement on Tariffs and Trade
关税及贸易总协定（总协定）缔约方
Interim Commission for the International Trade Organization/General Agreement on Tariffs and Trade
国际贸易组织临时委员会/关税及贸易总协定
- the relationship between environmental policies relevant to trade and environmental measures with significant trade effects and the provisions of the multilateral trading system;
- 具有重大贸易影响的、与贸易和环境政策有关的环境政策与多边贸易体制的规定之间的关系；
Comparison with the WTO Green Rule and the Environment Measure Related the Tradeof the Region Trade Agreement;
WTO绿色规则和区域贸易协定中与贸易有关的环境措施比较
General Agreement on Tariff and Trade, 1947
关税及贸易总协定(摘录)(1947年10月30日)