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(1). REPORT OF THE WORKING PARTY ON THE ACCESSION OF CHINA

中国加入工作组报告书

(2). 1. Non-Discrimination (including national treatment)3

1 ．非歧视(包括国民待遇)

(3). 2. Monetary and Fiscal Policy 5

2 ．货币和财政政策

(4). 3. Foreign Exchange and Payments 5

3 ．外汇和支付

(5). 4. Balance-of-Payments Measures 7

4 ．国际收支措施

(6). 6. State-Owned and State-Invested Enterprises

6 ．国有企业和国家投资企业

(7). III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES 12

三、政策制定和执行的框架

(8). 1. Structure and Powers of the Government 12

1 ．政府的结构和权力

(9). 2. Authority of Sub-National Governments 13

2 ．地方各级政府的职权

(10). 3. Uniform Administration of the Trade Regime 14

3 ．贸易制度的统一实施

(11). IV. POLICIES AFFECTING TRADE IN GOODS 15

四、影响货物贸易的政策

(12). 4. Fees and Charges for Services Rendered 19

4 ．对提供的服务收取的规费和费用

(13). 5. Application of Internal Taxes to Imports 19

5 ．国内税对进口产品的适用

(14). 8. Quantitative Import Restrictions, including Prohibitions and Quotas 23"

8 ．进口数量限制，包括禁止和配额

(15). 11. Other Customs Formalities 28

11 ．其他海关手续

(16). 13. Anti-Dumping, Countervailing Duties 29"

13 ．反倾销税和反补贴税

(17). 1. Customs Tariffs, Fees and Charges for Services Rendered, Application of Internal Taxes to Exports 31"

1 ．关税、对提供的服务收取的规费和费用、对出口产品征收的国内税

(18). 2. Export Licensing and Export Restrictions 31

2 ．出口许可程序和出口限制

(19). D. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS 33

D ．影响货物贸易的国内政策

(20). 1. Taxes and Charges Levied on Imports and Exports 33

1 ．对进出口产品征收的税费

(21). 2. Industrial Policy, including Subsidies 33"

2 ．产业政策，包括补贴

(22). 3. Technical Barriers to Trade 35

3 ．技术性贸易壁垒

(23). 4. Sanitary and Phytosanitary Measures 39

4 ．卫生与植物卫生措施

(24). 5. Trade-Related Investment Measures 40

5 ．与贸易有关的投资措施

(25). 12. Measures Maintained Against China 46

12 ．针对中国保留的措施

(26). TRADE-RELATED INTELLECTUAL PROPERTY REGIME 48

五、与贸易有关的知识产权制度

(27). 2. Responsible agencies for policy formulation and implementation 52

2 ．负责政策制定和执行的机构

(28). 3. Participation in international intellectual property agreements 53

3 ．参加国际知识产权协定的情况

(29). 4. Application of national and MFN treatment to foreign nationals 53

4 ．对外国国民适用国民待遇和最惠国待遇

(30). B. SUBSTANTIVE STANDARDS OF PROTECTION, INCLUDING PROCEDURES FOR THE ACQUISITION AND MAINTENANCE OF INTELLECTUAL PROPERTY RIGHTS 54"

B ．保护的实体标准，包括获得和维持知识产权的程序

(31). 2. Trademarks, including service marks 54"

2 ．商标，包括服务商标

(32). 3. Geographical indications, including appellations of origin 55"

3 ．地理标识，包括原产地名称

(33). 7. Layout designs of integrated circuits 59

7 ．集成电路布图设计

(34). 8. Requirements on undisclosed information, including trade secrets and test data 59"

8 ．对未披露信息，包括商业秘密和试验数据的要求

(35). C. MEASURES TO CONTROL ABUSE OF INTELLECTUAL PROPERTY RIGHTS 60

C ．控制滥用知识产权的措施

(36). 2. Civil judicial procedures and remedies 61

2 ．民事诉讼程序和救济

(37). 4. Administrative procedures and remedies 62

4 ．行政程序和救济

(38). POLICIES AFFECTING TRADE IN SERVICES

六、影响服务贸易的政策

(39). 3. Modification of the Equity Interest 67

3 ．股权的调整

(40). 4. Prior Experience Requirement for Establishment in Insurance Sector 67

4 ．保险部门中设立商业机构的以往经验要求

(41). 8. Minority Shareholder Rights 67

8 ．少数股持有者的权利

(42). 9. Schedule of Specific Commitments 68

9 ．具体承诺减让表

(43). 2. Special Trade Arrangements 68

2 ．特殊贸易安排

(44). At its meeting on 4?March?1987, the Council established a Working Party to examine the request of the Government of the PRC (""China"")(L/6017, submitted on 10?July?1986)for resumption of its status as a GATT contracting party, and to submit to the Council recommendations which may include a Protocol on the Status of China. "

1 ．在 1987 年 3 月 4 日的会议上，理事会设立了工作组，以审议中华人民共和国( "中国")政府关于恢复其 GATT 缔约方地位的请求( 文件号 L/6017 ， 1986 年 7 月 10 日递交)，并向理事会提交建议，其中可包括关于中国地位的议定书( 草案)。

(45). In a communication dated 7 December 1995, the Government of China applied for accession to the Marrakesh Agreement Establishing the World Trade Organization (""WTO Agreement"")pursuant to Article XII of the WTO Agreement. "

在 1995 年 12 月 7 日的信函中，中国政府申请根据《马拉喀什建立世界贸易组织协定》( "《 WTO 协定》")第 12 条加入该协定。

(46). Following China’s application and pursuant to the decision of the General Council on 31?January?1995, the existing Working Party on China’s Status as a GATT 1947 Contracting Party was transformed into a WTO Accession Working Party, effective from 7?December?1995. The terms of reference and the membership of the Working Party are reproduced in document WT/ACC/CHN/2/Rev.11 and Corr.1. "

按照中国的申请并根据总理事会 1995 年 1 月 31 日的决定，原中国 GATT 1947 缔约方地位工作组自 1995 年 12 月 7 日起转为中国加入 WTO 工作组。工作组的职权范围和成员组成载入 WT/ACC/CHN/2/Rev ． 11 和 Corr ． 1 号文件。

(47). The Working Party on China’s Status as a Contracting Party met on 20 occasions between 1987 and 1995 under the Chairmanship of H.E. Mr. Pierre-Louis Girard (Switzerland).

2 ．中国缔约方地位工作组在主席皮埃尔-路易斯·吉拉德阁下( 瑞士籍)的召集下，在 1987 年至 1995 年期间召开了 20 次会议。

(48). At meetings held on 9?November?2000, 8?December?2000 and 17?January?2001, Mr.?Paul-Henri Ravier, Deputy Director-General of the WTO, served as Acting Chairman."

在 2000 年 11 月 9 日、 2000 年 12 月 8 日和 2001 年 1 月 17 日举行的会议上，由 WTO 副总干事保罗-亨利·拉维耶担任代理主席。

(49). The Working Party had before it, to serve as a basis for its discussion, a Memorandum on China’s Foreign Trade Regime (L/6125)and questions posed by members of the Working Party on the foreign trade regime of China, together with replies of the Chinese authorities thereto. "

3 ．工作组收到作为其讨论基础的《中国对外贸易制度备忘录》( 文件号 L/6125)、工作组成员就中国对外贸易制度提出的问题以及中国主管机关对此所作答复。

(50). In addition, the Government of China made available to the Working Party a substantial amount of documentation, which is listed in document WT/ACC/CHN/23/Rev.1. "

此外，中国政府还向工作组提供了大量的文件，这些文件列在 WT/ACC/CHN/23/Rev.1 号文件中。

(51). In statements to the GATT 1947 Working Party and subsequently to the Working Party on the Accession of China, the representative of China stated that China’s consistent efforts to resume its status as a contracting party to GATT and accession to the WTO Agreement were in line with its objective of economic reform to establish a socialist market economy as well as its basic national policy of opening to the outside world. "

4 ．在向 GATT 1947 工作组及后来的中国加入工作组所作说明中，中国代表表示，中国为恢复其 GATT 缔约方地位和加入《 WTO 协定》所作的一贯努力符合其通过经济改革建立社会主义市场经济的目标及对外开放的基本国策。

(52). China’s WTO accession would increase its economic growth and enhance its economic and trade relations with WTO Members.

中国加入 WTO 将促进其经济增长，并加强其与 WTO 成员的经贸关系。

(53). Members of the Working Party welcomed China’s accession to the WTO Agreement and considered that its accession would contribute to a strengthening of the multilateral trading system, enhancing the universality of the WTO, bringing mutual benefits to China and to the other Members of the WTO, and ensuring the steady development of the world economy."

5 ．工作组成员欢迎中国加入《 WTO 协定》，认为中国的加入将有助于多边贸易体制的加强，增加 WTO 的普遍性，为中国和其他 WTO 成员带来共同利益，保证世界经济的稳步发展。

(54). The representative of China said that China had a territory of 9.6 million square kilometres and, at the end of 1998 a population of 1.25 billion. Since 1979, China had been progressively reforming its economic system, with the objective of establishing and improving the socialist market economy. "

6 ．中国代表表示，中国拥有 960 万平方公里的国土面积， 1998 年年末全国总人口为 12.5 亿。自 1979 年以来，中国以建立和完善社会主义市场经济为目标，逐步改革其经济体制。....(please sign in for more)

(55). The reform package introduced in 1994, covering the banking, finance, taxation, investment, foreign exchange (""forex"")and foreign trade sectors, had brought about major breakthroughs in China’s socialist market economy. "

1994 年采取的一揽子改革措施涵盖银行、金融、税收、投资、外汇(" forex ")和对外贸易等部门，使中国的社会主义市场经济取得了重大突破。....(please sign in for more)

(56). State-owned enterprises had been reformed by a clear definition of property rights and responsibilities, a separation of government from enterprise, and scientific management. A modern enterprise system had been created for the state-owned sector, and the latter was gradually getting on the track of growth through independent operation, responsible for its own profits and losses. "

国有企业按照"产权清晰、权责明确、政企分开、管理科学"的原则进行改革，现代企业制度在国有部门得以建立，国有企业逐步走上自主经营、自负盈亏的轨道。....(please sign in for more)

(57). A nation-wide unified and open market system had been developed. An improved macroeconomic regulatory system used indirect means and market forces to play a central role in economic management and the allocation of resources.

全国统一开放的市场体系已经形成，以间接手段为主的宏观调控体系进一步完善，市场在经济管理和资源配置中发挥基础性作用。....(please sign in for more)

(58). A new tax and financial system was functioning effectively. Financial policy had been separated from commercial operations of the central bank, which now focussed on financial regulation and supervision. "

新的财税体制有效运行。中央银行的政策性金融和商业金融已经分开，目前的重点在于调控和监管。....(please sign in for more)

(59). The exchange rate of the Chinese currency Renminbi (also ""RMB"")had been unified and remained stable. The Renminbi had been made convertible on current account. Further liberalization of pricing policy had resulted in the majority of consumer and producer products being subject to market prices. The market now played a much more significant role in boosting supply and meeting demand. "

人民币(" RMB ")汇率顺利并轨，汇价保持稳定，实现了在经常项目下的可兑换。市场价格进一步放开，大多数消费品和生产资料的价格已经由市场决定，市场机制在增加供给、满足需求方面的作用更加明显。....(please sign in for more)

(60). The representative of China further noted that as a result, in 1999, the Gross Domestic Product (""GDP"")of China totaled RMB 8.2054 trillion yuan (approximately US$?990 billion). In 1998, the net per capita income for rural residents was RMB 2,160 yuan (approximately US$?260), and the per capita dispensable income for urban dwellers was RMB 5,425 yuan (approximately US$?655). "

7 ．中国代表进一步指出，上述改革的结果是， 1999 年国内生产总值(" GDP ")达 82054 亿元( 约合 9900 亿美元)， 1998 年农村居民人均纯收入达 2160 元( 约合 26....(please sign in for more)

(61). In recent years, foreign trade had grown substantially. In 1999, total imports and exports of goods reached US$?360.65 billion, of which exports stood at US$ 194.93 billion, and imports, US$?165.72 billion. Exports from China in 1998 accounted for 3.4 per cent of the world’s total. "

近年来，对外贸易发展迅速， 1999 年货物进出口总额 3606.5 亿美元，出口额 1949.3 亿美元，进口额 1657.2 亿美元。 1998 年中国出口额占世界出口总额的 3.4% 。....(please sign in for more)

(62). The representative of China stated that although important achievements have been made in its economic development, China was still a developing country and therefore should have the right to enjoy all the differential and more favourable treatment accorded to developing country Members pursuant to the WTO Agreement."

8 ．中国代表表示，虽然经济发展取得了重要成就，但是中国仍然是一个发展中国家，因此应有权根据《 WTO 协定》享受给予发展中国家的所有差别和更优惠待遇。....(please sign in for more)

(63). Some members of the Working Party indicated that because of the significant size, rapid growth and transitional nature of the Chinese economy, a pragmatic approach should be taken in determining China’s need for recourse to transitional periods and other special provisions in the WTO Agreement available to developing country WTO Members. Each agreement and China’s situation should be carefully considered and specifically addressed. "

9 ．一些工作组成员指出，由于中国经济的巨大规模、快速增长和过渡性质，在确定中国援用发展中国家可使用的过渡期和《 WTO 协定》中其他特殊规定的需要方面，应采取务实的方式。应认真考虑和具体处理每个协定....(please sign in for more)

(64). In this regard it was stressed that this pragmatic approach would be tailored to fit the specific cases of China’s accession in a few areas, which were reflected in the relevant provisions set forth in China’s Protocol and Working Party Report. "

在这方面要强调的是，需要对这种务实的方式进行调整，以便适应少数几个领域中国加入的特定情况，这一点反应在中国议定书( 草案)和工作组报告书所列相关规定中。....(please sign in for more)

(65). Noting the preceding statements, Members reiterated that all commitments taken by China in her accession process were solely those of China and would prejudice neither existing rights and obligations of Members under the WTO Agreement nor on-going and future WTO negotiations and any other process of accession. "

注意到以上说明，成员们重申中国在加入过程中作出的所有承诺仅为中国的承诺，既不会损害 WTO 成员在《 WTO 协定》项下的现有权利和义务，也不会损害正在进行的和将来进行的 WTO 谈判以及任何其他加入....(please sign in for more)

(66). While noting the pragmatic approach taken in China’s case in a few areas, Members also recognized the importance of differential and more favourable treatment for developing countries embodied in the WTO Agreement."

在注意到就中国而言在少数几个领域采取了务实方式的同时，成员们还认识到《 WTO 协定》所包含的针对发展中国家的差别和更优惠待遇的重要性。....(please sign in for more)

(67). At the request of interested members of the Working Party, the representative of China agreed that China would undertake bilateral market access negotiations with respect to industrial and agricultural products, and initial commitments in services. "

10 ．应工作组中利害关系方的请求，中国代表同意，中国将就工业品和农产品及服务贸易的最初承诺进行双边市场准入谈判。....(please sign in for more)

(68). Some members of the Working Party stated that in addition to undertaking market access negotiations in goods and services, close attention should also be paid to China’s multilateral commitments, in particular China’s future obligations under the Multilateral Agreements on Trade in Goods and the General Agreement on Trade in Services (""GATS""). "

11 ．一些工作组成员表示，除在货物贸易和服务贸易方面进行市场准入谈判外，还应密切注意中国的多边承诺，特别是中国将来在多边货物贸易协定和《服务贸易总协定》( " GATS ")项下的义务。....(please sign in for more)

(69). This was of vital importance to ensure that China would be able to take full benefit of WTO membership as quickly as possible, as well as to ensure that the value of any market access conditions undertaken were not adversely affected by inconsistent measures such as some types of non-tariff measures."

这对于保证中国能够尽快充分享受作为 WTO 成员的利益，及保证所承诺的任何市场准入条件的价值不受到一些类型的非关税措施等不一致措施的负面影响而言，是至关重要的。....(please sign in for more)

(70). The representative of China stated that the achievement of balance between rights and obligations was the basic principle in its negotiation of WTO accession.

12 ．中国代表表示，实现权利与义务的平衡是其加入 WTO 谈判中的基本原则。....(please sign in for more)

(71). Some members of the Working Party expressed concern over discrepancies in statistical information supplied by the Government of China on trade volume/value. Members and China pursued this issue separately in an Informal Group of Experts on Export Statistics.

13 ．一些工作组成员对中国政府提供的贸易量 / 额统计信息的差异表示关注。成员们和中国在关于出口统计数字非正式专家小组中另外探讨了这一问题。....(please sign in for more)

(72). The Working Party reviewed the foreign trade regime of China. The discussions and commitments resulting therefrom are contained in paragraphs 15?342 below and in the Protocol of Accession (""Protocol""), including the annexes. "

14 ．工作组审议了中国的对外贸易制度。由此产生的讨论和承诺包含在以下第 15 段至第 342 段和加入议定书( 草案)( "议定书( 草案)")及其附件中。....(please sign in for more)

(73). Some members expressed concern regarding the application of the principle of non-discrimination in relation to foreign individuals and enterprises (whether wholly or partly foreign funded).

15 ．一些成员针对非歧视原则对于外国个人和企业( 无论全部外资还是部分外资)的适用情况表示关注。....(please sign in for more)

(74). Those members stated that China should enter a commitment to accord non-discriminatory treatment to all foreign individuals and enterprises and foreign-funded enterprises in respect of the procurement of inputs and goods and services necessary for production of goods and the conditions under which their goods were produced, marketed or sold, in the domestic market and for export. "

这些成员表示，中国应该承诺在生产货物所需投入物、货物和服务的采购方面及生产的货物据以在国内市场和供出口的生产、营销或销售的条件方面，对所有外国个人、企业和外商投资企业给予非歧视待遇。....(please sign in for more)

(75). In addition, those members said that China should also enter a commitment to guarantee non-discriminatory treatment in respect of the prices and availability of goods and services supplied by national and sub-national authorities and public or state enterprises, in areas including transportation, energy, basic telecommunications, other utilities and factors of production."

此外，这些成员还表示，中国还应承诺在国家和地方各级主管机关以及公有或国有企业在包括运输、能源、基础电信、生产的其他设施和要素等领域所供应的货物和服务的价格和可获性方面，保证非歧视待遇。....(please sign in for more)

(76). Some members of the Working Party also raised concerns over China’s practice of conditioning or imposing restrictions upon participation in the Chinese economy based upon the nationality of the entity concerned.

16 ．一些工作组成员还对中国根据有关实体的国籍对其参与中国经济设立条件或设置限制的做法表示关注。....(please sign in for more)

(77). Those members in particular raised concerns over such practices in relation to the pricing and procurement of goods and services, and the distribution of import and export licences. Members of the Working Party requested that China enter into a commitment not to condition such practices on the nationality of the entity concerned. "

这些成员特别对涉及货物和服务的定价和采购及进出口许可证分配方面的此类做法表示关注。工作组成员要求中国作出承诺，不以有关实体的国籍作为此类做法的条件。....(please sign in for more)

(78). In response, the representative of China emphasized the importance of the commitments that the government was undertaking on non-discrimination.

17 ．对此，中国代表强调，其政府对非歧视原则所作承诺的重要性。....(please sign in for more)

(79). The representative of China noted, however, that any commitment to provide non-discriminatory treatment to Chinese enterprises, including foreign-funded enterprises, and foreign enterprises and individuals in China,

但是，中国代表指出，关于对包括外商投资企业在内的中国企业及在中国的外国企业和个人给予非歧视待遇的任何承诺，....(please sign in for more)

(80). would be subject to other provisions of the Protocol and, in particular, would not prejudice China’s rights under the GATS, China’s Schedule of Specific Commitments or commitments undertaken in relation to trade-related investment measures."

均需遵守议定书( 草案)的其他规定，特别是不得损害中国在 GATS 、中国的具体承诺减让表或涉及与贸易有关的投资措施的承诺项下的权利。....(please sign in for more)

(81). The representative of China further confirmed that China would provide the same treatment to Chinese enterprises, including foreign-funded enterprises, and foreign enterprises and individuals in China. "

18 ．中国代表进一步确认，中国将对包括外商投资企业在内的中国企业、在中国的外国企业和个人给予相同的待遇。....(please sign in for more)

(82). China would eliminate dual pricing practices as well as differences in treatment accorded to goods produced for sale in China in comparison to those produced for export. The Working Party took note of these commitments.

中国将取消双重定价做法，并取消对于生产供在中国销售的货物和生产供出口的货物之间的差别待遇。工作组注意到这些承诺。....(please sign in for more)

(83). The representative of China confirmed that, consistent with China’s rights and obligations under the WTO Agreement and the Protocol, China would provide non-discriminatory treatment to all WTO Members, including Members of the WTO that were separate customs territories. The Working Party took note of this commitment."

19 ．中国代表确认，在与中国在《 WTO 协定》和议定书( 草案)项下的权利和义务相一致的情况下，中国将对所有 WTO 成员给予非歧视待遇，包括属单独关税区的 WTO 成员。工作组注意到这一承诺。....(please sign in for more)

(84). Some members of the Working Party expressed concern about certain provisions of Chinese laws, regulations, administrative notices and other requirements which could, directly or indirectly, result in less favourable treatment of imported products in contravention of Article III of the General Agreement on Tariffs and Trade (""GATT 1994""). Such requirements included product registration and certification, internal taxation, price and profit controls and all distinct forms of licensing for impo

21 ．一些工作组成员请中国注意各种类型的可能违反" GATT "第 3 条的要求。他们特别提及发放营业执照的程序、收费和条件，无论是在非中国原产货物的进口、分销、再销售方面还是零售方面的营业执照。他....(please sign in for more)

(85). Even where such requirements existed in relation to domestically produced goods, those members reiterated that any de?facto or de jure less favourable treatment of imported goods had to be eliminated in order to ensure full "

这些成员强调，合格评定程序和标准，包括安全和其他一致性要求，必须遵守 WTO 《技术性贸易壁垒协定》( "《 TBT 协定》")的规定以及 GATT 1994 第 3 条。....(please sign in for more)

(86). Some members of the Working Party drew China’s attention to the variety of types of requirements which could contravene Article III of the GATT 1994. Specific reference was made to the procedures, charges and conditions for granting of business licences, whether to import, distribute, re-sell or retail goods of non-Chinese origin. Reference was also made to taxes and fiscal provisions whose impact depended, directly or indirectly, upon the Chinese or non-Chinese origin of the goods imported

20 ．一些工作组成员对中国法律、法规、行政通知和其他要求中的某些规定表示关注，这些规定可直接或间接地对进口产品造成违反《关税与贸易总协定》( " GATT 1994 ")第 3 条的不利待遇。此类要....(please sign in for more)

(87). The representative of China confirmed that the full respect of all laws, regulations and administrative requirements with the principle of non-discrimination between domestically produced and imported products would be ensured and enforced by the date of China’s accession unless otherwise provided in the Protocol or Report. "

22 ．中国代表确认，将保证所有法律、法规和行政要求自中国加入之日起全面遵守和执行在国产品和进口产品之间的非歧视原则，除非议定书( 草案)或报告书中另有规定。....(please sign in for more)

(88). The representative of China declared that, by accession, China would repeal and cease to apply all such existing laws, regulations and other measures whose effect was inconsistent with WTO rules on national treatment. "

中国代表声明，不迟于加入时，中国将废止和停止实施效果与 WTO 国民待遇规则不一致的所有现行法律、法规及其他措施。....(please sign in for more)

(89). This commitment was made in relation to final or interim laws, administrative measures, rules and notices, or any other form of stipulation or guideline. The Working Party took note of these commitments. "

这一承诺是针对最终或暂行法律、行政措施、规章和通知或任何其他形式的规定或指南作出的。工作组注意到这些承诺。....(please sign in for more)

(90). In particular, the representative of China confirmed that measures would be taken at national and sub?national level, including repeal or modification of legislation, to provide full GATT national treatment in respect of laws, regulations and other measures applying to internal sale, offering for sale, purchase, transportation, distribution or use of the following:"

23 ．特别是，中国代表确认将在国家和地方各级采取措施，包括废止或修改立法，从而在适用于下列产品或服务的国内销售、许诺出售、购买、运输、分销或使用的法律、法规及其他措施方面，提供完全的 GATT 国民....(please sign in for more)

(91). After sales service (repair, maintenance and assistance), including any conditions applying to its provision, such as the MOFTEC third Decree of 6 September 1993, imposing mandatory licensing procedures for the supply of after-sales service on various imported products;"

售后服务( 修理、保养和辅助)，包括对提供此类服务适用的任何条件，如 1993 年 9 月 6 日颁布的外经贸部三号令在各种进口产品提供售后服务方面设置了强制性许可程序;....(please sign in for more)

(92). Pharmaceutical products, including regulations, notices and measures which subjected imported pharmaceuticals to distinct procedures and formulas for pricing and classification, or which set limits on profit margins attainable and imports, or which created any other conditions regarding price or local content which could result in less favourable treatment of imported products;"

药品，包括对进口药品实行不同的定价和分类程序和公式的法规、通知和措施，或对可获利润的幅度和进口产品设置限制，或设立可能对进口产品造成不利待遇的关于价格或当地含量的任何其他条件;....(please sign in for more)

(93). Cigarettes, including unification of the licensing requirements so that a single licence authorized the sale of all cigarettes, irrespective of their country of origin, and elimination of any other restrictions regarding points of sale for imported products, such as could be imposed by the China National Tobacco Corporation (""CNTC""). "

香烟，包括统一许可程序要求，以便使单独一个许可证即可授权销售所有香烟，而不区分其原产国，并取消中国烟草总公司( " CNTC ")可能设置的关于进口产品销售点的任何其他限制。....(please sign in for more)

(94). It was understood that in the case of cigarettes, China could avail itself of a transitional period of two years to fully unify the licensing requirements. Immediately upon accession, and during the two year transitional period, the number of retail outlets selling imported cigarettes would be substantially increased throughout the territory of China;"

各方理解，对于香烟，中国可使用 2 年的过渡期，以完全统一许可要求。自加入时起立即，并在 2 年过渡期内，销售进口香烟的零售点数量在中国全部领土内将实质性增加;....(please sign in for more)

(95). Spirits, including requirements applied under China’s ""Administrative Measures on Imported Spirits in the Domestic Market"", and other provisions which imposed distinct criteria and licensing for the distribution and sale of different categories of spirits, including unification of the licensing requirements so that a single licence authorized the sale of all spirits irrespective of their country of origin;"

酒类，包括根据中国《进口酒类国内市场管理办法》所实施的要求，及对不同类别酒类的分销和销售实施不同标准和许可要求的规定，包括统一许可程序要求，以便使单独一个许可证即可授权销售所有酒类，而不考虑其原产国;....(please sign in for more)

(96). -Chemicals, including registration procedures applicable to imported products, such as those applied under China’s ""Provisions on the Environmental Administration of Initial Imports of Chemical Products and Imports and Exports of Toxic Chemical Products

化学品，包括适用于进口产品的登记程序，如根据中国《化学品首次进口及有毒化学品进出口环境管理规定》实施的程序;....(please sign in for more)

(97). -Boilers and pressure vessels, including certification and inspection procedures which had to be no less favourable than those applied to goods of Chinese origin, and fees applied by the relevant agencies or administrative bodies, which had to be equitab

锅炉和压力容器，包括在认证和检验程序方面的待遇不得低于适用于中国原产货物的待遇，有关部门或行政机关收取的费用与对同类国产品收取的费用相比，必须公平。....(please sign in for more)

(98). The representative of China stated that in the cases of pharmaceuticals, spirits and chemicals cited above, China would reserve the right to use a transitional period of one year from the date of accession in order to amend or repeal the relevant legislation. The Working Party took note of these commitments. "

中国代表表示，对于上述药品、酒类和化学品，中国将保留使用自加入之日起 1 年过渡期的权利，以便修正或废止有关法律。工作组注意到这些承诺。....(please sign in for more)

(99). The representative of China stated that through the reform and opening up in the last two decades, China had established a fiscal management system which was compatible with the principles of a market economy. With respect to fiscal revenue, a taxation system with a value-added tax as the main element had been established since the taxation reform in 1994."

24 ．中国代表表示，经过 20 多年的改革开放，中国已经建立了一套符合市场经济原则的财政管理体制。在财政收入方面，自 1994 年税制改革以来，建立了以增值税为主体税种的税收制度。....(please sign in for more)

(100). With respect to fiscal expenditure, over recent years the government had, in line with the public fiscal requirement generally exercised by market economies, strengthened its adjustment of the structure of expenditure and given priority to public needs so as to ensure the normal operations of the government."

在财政支出方面，近年来政府按照市场经济国家普遍实行的公共财政要求，加大了支出结构调整的力度，突出公共需要，以保证政府的正常运转。....(please sign in for more)