论自由贸易区原产地规则在中国（上海）自由贸易 试验区的适用

鉴于我国签署的自由贸易协定未明确允许自由贸易区原产地规则在上海自贸试验区适用,区内的企业难以真正享受自由贸易区的零关税或优惠关税政策。这不仅会抑制自贸实验区吸引外资、引进技术、扩大就业的政策预期,也不利于上海建设国际性物流中心和贸易中心。应通过原产地规则的立法完善尽快推进自由贸易区原产地规则在上海自贸试验区的适用,让区内从事进出口业务的企业获得出口退税、进口保税和自由贸易区优惠关税等更多的叠加性政策支持,加快政策的衔接应用。

A Discussion on the Utilization of FTA Rules of Origin in China (Shanghai) Pilot Free Trade Zone

China (Shanghai) Free Trade Zone is the newest model of customs special supervision zone in China, to provide the best trade facilitation policy. As the free trade agreements do not mention whether the FTA rules of origin could be used in a customs special supervision zone, so far enterprises in those zones cannot truly enjoy the tariff concession benefits. It does not only impede the enthusiasm of those enterprises to buy domestic materials, but also decreases its attraction capability of foreign investment. This paper proposes that relating regulations and policies should be established and issued as soon as possible, in order to make traders in China (Shanghai) Free Trade Zone obtain export tax withdrawal, import tariff concession benefits. Those policies will meanwhile assist the establishment and construction of Shanghai International Trade Center