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“国民待遇”是关贸总协定中的一项基本规则。它要求各缔约方的法令、条例和规定,要保证进口商品在国内销售、推销、运输、分配及使用各个方面,均享受与本国产品相同的待遇。“国民待遇”也适用于各种税收和收费。规定国民待遇的目的是为了防止缔约国通过国内立法和行政措施而形成贸易保护行为。如果缔约方之间一方面进行关税减让,另一方面又在国内税收,收费或其它对进口商品制定种种歧视性法令、法规和条例等,同样也会降低进口商品在国内市场上的竞争力,产生贸易保护主义效果。
“National Treatment ” is a GATT basic rule. It requires the laws, regulations and rules of each Contracting Party to ensure that imported goods enjoy the same benefits as domestic products in all aspects of sale, marketing, transportation, distribution and use in the country. “National Treatment ” also applies to all taxes and charges. The purpose of national treatment is to prevent Contracting States from forming trade protection acts through domestic legislative and administrative measures. On the one hand, the reduction of tariffs on the one hand and the discriminatory laws, regulations and rules on domestic taxes, charges or other imports on the other hand also reduce the competitiveness of the imported goods in the domestic market , Resulting in the protectionist effect.