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普遍优惠待遇(Generalized System of Pref-erences)简称普惠制(GSP),是发达国家向发展中国家允诺,对输自发展中国家制成品和半制成品普遍给予优惠关税待遇,并不要求回报①,以减免进口货物的一种。普惠制的特点是:第一,普遍性,即所有的发达国家应该向所有的发展中国家提供这种待遇,且所有的发展中国家应该平等地享受这一待遇。第二,单向性,它是发达国家单方面给予发展中国家及其自然人和法人的一种特殊优惠待遇,并不要求对等的回报。
Generalized System of Pre-ences (GSP) is a promise promulgated by developed countries to developing countries that preferential tariffs on manufactured goods and semi-manufactured goods are generally not granted to developing countries Requires return ①, to reduce the kind of imported goods. The GSP is characterized by: First, universality, that is, all developed countries should provide such treatment to all developing countries and all developing countries should enjoy this treatment on an equal footing. Second, unilateralism, which is a special preferential treatment given by developed countries unilaterally to developing countries and their natural and legal persons, does not require a reciprocal return.