CEPA协议若干法律问题的现实思考

CEPA协议的建立,使内地和港澳地区贸易产生了重大影响。对CEPA产生的意义、法律性质、以及协议内容的研究,有助于CEPA的全面实施。通过法理分析明确了不同税收制度下,世贸组织平等成员方在该协议中的法律地位以及其实施中存在的若干问题,对这些问题的探讨将有助于CEPA的实施和发展。

The Realistic Reflections on Legal Issues in CEPA Agreement

The establishment of CEPA agreement have exerted profound influence on the trade between China inland and Hong Kong Special Administration Region as well as Macau Special Administration Region. The study on the significance, legal nature of CEPA agreement emergence and its contents is beneficial to the all-round implementation of CEPA agreement. Through jurisprudence analysis with the background of difference taxation systems, World Trade Organization's equal members' legal position and encountered issues arising from the process of agreement implementation are explored. Hence, the discussion of these issues does good to the implementation and development of CEPA.