论文部分内容阅读
加入WTO作为一项推动中国改革的重要的外生变量,将对中国经济产生全局性、整体性影响。因此,我国在研究进入WTO的对策时也应是从整体的角度出发来考虑,而不是局部的和分散的。目前国内学术界有一种普遍的观点,即国民待遇原则强调的是对外国产品和贸易相关的措施,不能给予外国投资者低于本国的待遇,但并不排斥给予他们高于内资企业的待遇,我国仍可通过税收等优惠措施来吸引外资。本文通过分析外资企业在中国的“超国民待遇”和“低国民待遇”,指出这种内外有别已经严重地影响了我国内资企业的竞争力,从整体和长远的利益来看,对外资企业实行国民待遇不仅是可行的,而且是必须的。
Joining the WTO as an important exogenous variable in promoting China's reform will have a global and holistic impact on the Chinese economy. Therefore, when studying countermeasures to enter the WTO, our country should also consider it from a holistic point of view instead of being partial and scattered. At present, there is a common view in academia that the principle of national treatment emphasizes that foreign-related products and trade-related measures can not be granted to foreign investors and that they are not excluded from giving higher treatment to domestic-funded enterprises. Our country can still attract foreign investment through preferential measures such as taxation. By analyzing the “super national treatment” and “low national treatment” of foreign-funded enterprises in China, this article points out that this difference between domestic and foreign markets has seriously affected the competitiveness of domestic-funded enterprises. From the overall and long-term interests, The implementation of national treatment is not only feasible but also necessary.