中国-韩国 FTA 虽已实施生效,但是中国-韩国 FTA 的开放水平不高。一方面,中国-韩国 FTA 最长过渡年限为 20年,时间较长;另一方面,韩国对中国规定了大量的配额商品和例外产品,协定免税范围不大。
韩国对中国产品的降税方式与中国对韩国的降税方式基本一致,韩国没有将时间因素引入中国-韩国 FTA,具体来说包括以下 4 种降税方式,一是自协定生效起税率立即降为零;二是在规定年限等比例降为零;三是前 N 年保持不变,从第 N+1 年起,在规定年限等比例降为零;四是在规定年限降低原税率的 R%,其后保持不变;五是保持基准税率,不降税。
韩国如何减税
自由贸易协定(Free Trade Agreement,简称 FTA)是指两个或两个以上的主权国家或地区(单独关税区)之间签署的并规定在一定期间内互相削减或撤销关税、进口配额等限制性贸易措施的协定。
FTA 的主要目的是通过消除关税及非关税壁垒来实现缔约方之间自由贸易,促进贸易和投资自由化。
各地贸促会可签发的优惠原产地证书包括:亚太贸易协定、ECFA、中国-新加坡、中国-新西兰、中国-秘鲁、中国-哥斯达黎加、中国-韩国、中国-澳大利亚等 FTA 项下的优惠原产地证书。
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