中国加入WTO的法律文件包括四个独立的部分。（1）中国大陆的法律文件，包括《关于中华人民共和国加入的决定》、《中华人民共和国加入议定书》及其附件、《中国加入工作组报告》；（2）台湾地区单独关税区的法律文件，包括《关于台湾、澎湖、金门、马祖单独关税区加入的决定》、《台湾、澎湖、金门、马祖单独关税区加入议定书》、《台湾、澎湖、金门、马祖单独关税区加入工作组报告》；（3）香港加入关贸总协定的法律文件，包括关税和服务承诺清单；（4）澳门加入关贸总协定的法律文件，包括关税和服务承诺清单。这四部分文件与WTO协定及其附件一起构成了中国在WTO多边贸易体制权利和义务的基础。

同中国大陆不同，台湾地区、香港和澳门特别行政区都是作为单独关税区加入WTO，在WTO多边贸易体制内，单独关税区与中国大陆都可被称为“成员方”（Member），四方贸易主体构成了WTO所特有的“一国四席”局面。

一、中国享有的权利

（一）享受其他WTO成员开放或扩大货物、服务市场准入的利益

世界贸易组织及其前身关贸总协定致力于通过取消关税和非关税壁垒，规范成员方的贸易保护措施来实现贸易自由化。截至2013年2月2日，WTO共有158个成员方，世界上超过3/4的国家已加入WTO，还有26个观察员。其中，多数在积极进行加入谈判。在此多边贸易体制内，成员方可享受到相互给予的产品的低关税待遇、服务市场的准入承诺以及知识产权的保护。

就中国而言，由于加入WTO时间晚，中国在入世过程中为使进口商品税率与WTO历经八次谈判消减的税率相适应，作出了巨大努力。同样，在电信、银行、保险等服务领域，中国也作出了巨大让步。但加入WTO对中国的企业来说，意味着可以更广泛地、不受歧视地从事国际商务活动。这对于加入之前受限制较多的产业意义重大。例如，入世前，中国是纺织品和服装出口方面受限制产品范围最广、受限制程度最重的国家。入世后，在WTO《纺织品和服装协定》的保障下，中国从2002年起开始分享纺织品和服装一体化的成果，中国对几个主要贸易国的纺织品出口持续增长。

在市场准入的保障方面，中国有权在产品的出口和销售、服务市场的准入、知识产权的保护方面享有不受不公平贸易救济措施和数量限制的保障。根据中国入世议定书附件7的规定，欧盟、阿根廷、墨西哥等成员对中国出口产品实施的与WTO规则不相符的数量限制、反倾销措施、保障措施等在中国加入WTO后5年至6年内取消。

（二）享受多边的、无条件的和稳定的最惠国待遇

GATT第1条规定：“一成员方对来自或运往其他国家的产品所给予的利益、待遇、特权或豁免，应当立即无条件地给予来自或运往所有其他成员方的相同产品。”入世前中国只能通过双边贸易协定在某些国家获得最惠国待遇，这种待遇是非常不稳定的，容易遭到破坏。如美国虽与中国签订了互给最惠国待遇的双边协议，但根据美国国内的《1974年贸易法》第402节规定，美国政府须每年审查非市场经济国家的移民政策，根据该国移民政策的实施情况，决定是否对该国中止或延长最惠国待遇。1989年以后，美国国会每年将是否延长中国最惠国待遇问题同人权、宗教、知识产权保护等问题挂钩。尽管克林顿政府从1994年起宣布将对华最惠国待遇问题与人权问题脱钩，但仍未从根本上改变对中国最惠国待遇一年一审的制度。这种双边基础上的最惠国待遇是不稳定的、歧视性的。由于中美于1999年11月达成关于中国入世的双边协议，美国众议院和参议院于2000年分别通过了给予中国永久正常贸易关系法案（Permanent Normal Trade Relations，PNTR）。按照这项议案，在中国加入WTO后，美国将终止按《1974年贸易法》中有关条款对中国“最惠国待遇”进行年度审议的做法。

加入WTO，中国可以在已有的150多个成员方享有多边的、无条件的、稳定的最惠国待遇，这将使中国产品在最大范围内享受有利的竞争条件，从而促进出口的发展。中国加入WTO与37个成员方谈判达成的双边市场准入谈判协议中的最惠国待遇条款适用于所有已经加入和将要加入的成员。同样，中国也可以享受所有经过双边谈判和未经过双边谈判的成员方给予任何第三国的优惠。

（三）参与多边贸易体制的决策和谈判的权利

作为国际组织，WTO严格区分正式成员和观察员的权利。中国于1982年和1995年分别取得关贸总协定和WTO的观察员地位。作为观察员，中国仅有权出席GATT缔约方年度大会或理事会会议。在会议上，中国代表总是被安排在会场的最后位置就座，既没有发言权，也没有表决权。

入世后，中国作为WTO的正式成员，享有广泛地参与多边贸易体制的权利。具体来说，包括以下主要权利：（1）参加WTO部长级会议、总理事会和各委员会的所有会议，并在会议上发表意见；（2）参与WTO对其他成员方的贸易评审会议，对其贸易政策进行监督和咨询，敦促其履行WTO义务；（3）参加WTO新一轮贸易谈判，参与制定多边贸易规则；（4）与新申请加入方进行双边谈判；（5）利用争端解决机制解决贸易争端。

中国加入WTO，并充分参与该多边贸易体制的决策和谈判，不仅对于发展中国的经济和贸易有至关重大的作用，而且对于在政治方面提高中国的国际地位具有深远意义。

（四）利用争端解决机制公正解决争端的权利

WTO争端解决机制被誉为WTO皇冠上的明珠。强制性的争端解决机制是WTO有效运作的重要机构保障。截至2012年9月10日，WTO争端解决机构共收到448起争端，其中149起案件正在磋商，22起案件专家组已经设立，但尚未组成；5起案件专家组组成了，1个专家组报告处于上诉阶段；28个专家组报告被通过，但不需采取进一步行动；36个专家组报告被通过，建议败诉方使被诉措施符合WTO规则；73起案件被告报告已经履行裁决；21起案件就履行裁决达成双方满意的方案；2起案件正在被监督履行裁决；2起案件根据DSU第21.5条裁决，被告为遵守建议和裁决所采取的措施符合所适用的协定的规定；6起案件根据DSU第21.5条裁决，被告为遵守建议和裁决所采取的措施不符合所适用的协定的规定；5起案件被申请授权报复；4起案件被同意并授权报复；7起案件专家组授权终止；87起由于撤诉或争议措施被停止而得到解决。在入世前，中国无法诉诸WTO争端解决机制，与相关贸易方的争端常常受制于政治和意识形态因素，并且经常与人权、宗教、知识产权保护等因素纠缠在一起。加入WTO后，中国充分利用WTO的争端解决机制，中国大陆对争端解决机制的利用情况为：作为申诉方的案件有9件，作为被申诉方的案件有27件，作为第三方参与的有90件；我国台湾单独关税区对争端解决机制的利用情况为：作为申诉方的案件有3件，尚无作为被申诉方的案件，作为第三方参与的有70件；香港单独关税区对争端解决机制的利用情况为：作为申诉方的案件有1件，尚无作为被申诉方的案件,作为第三方的案件13件。澳门单独关税区尚无作为申诉方和被申诉方的案件。[1]

（五）获得开放市场与法规修改的适当过渡期

尽管中国已经加入WTO，但中国的市场经济确立时间还不长，经济体制改革仍需进一步深化，一些国内企业无法在短期内适应外国资本和企业激烈的竞争。因此，考虑到这一点，在入世谈判过程中，中国同主要贸易方积极谈判，争取到实施WTO义务的较长的过渡期。主要包括：（1）关税减让实施期最长到2008年，即关税总体水平降低10%的年限可以最长到2008年；（2）对农产品和化肥的关税配额实施期分别为2004年和2007年；（3）逐步取消400多项WTO成员方不再保留的非关税措施，非关税措施取消可在加入WTO后1年至3年内实施；（4）对于与国民待遇相悖的一些措施，包括药品、酒类和化学品等将保留1年的过渡期；对于烟草实施单独许可证方面，将有2年过渡期修改相关法规以实施国民待遇；（5）在放开外贸经营权方面，即外贸经营权由审批制过渡到登记制的期限为加入WTO后3年；（6）在服务贸易的市场开放上，有关电信、银行业等的开放有一定的过渡期。实际上，中国在加入WTO后，积极履行加入议定书所承担的义务，相关法律修改和关税减让等义务大部分在过渡期内提前完成。

尽管中国在入世过程中一直坚持以发展中国家的身份加入，然而，从最终达成的入世议定书来看，除上述有关过渡期的规定外（这些过渡期在目前均已到期），并未明确提及中国的发展中国家地位问题。结合中国入世议定书的内容和WTO各多边协议，中国在WTO内并不能享受到发展中国家所享受的一些“特殊和差别待遇”，例如普惠制、发展中国家对药品平行进口的权利等。因而，因具体权利和义务千差万别，对于中国目前在WTO中的法律地位就不能简单归结为发展中国家或发达国家。

二、中国应该承担的义务

（一）削减进口关税并逐步取消非关税措施

WTO经过八个回合的关税减让谈判，各成员的关税已有大幅度的降低。发达国家平均关税水平已从45年前的40%下降到3.7%左右，发展中国家关税平均水平也下降到11%左右。加入WTO初期，中国关税平均税率仍高于发展中国家的平均水平。因此，中国加入WTO后的首要义务就是要降低关税。

中国承诺的关税减让主要反映在中国入世议定书的附件8：货物贸易减让表中。根据该减让表，中国的关税水平应由入世前的14%降到2005年的10%，最长实施期限为2008年。其中工业品由13%降至9.3%，农产品由19.9%降至15.5%。农产品关税减让承诺的实施期到2004年；98%的工业品关税减让到2005年结束，但汽车及汽车零部件的关税到2006年7月1日分别降至25%和10%；部分化工品的关税减让则到2008年实施完毕；对于信息技术产品，2005年前逐步取消所有信息技术产品的关税。根据加入议定书附件3的规定，中国最迟于2005年1月1日取消400多个税号的非关税壁垒，包括配额、许可证和特定招标措施等，涉及的产品包括汽车、机电产品、天然橡胶、彩色感光材料等。

（二）给予其他成员方的产品、服务和知识产权以非歧视待遇

除WTO有关国民待遇和最惠国待遇的规定外，根据中国加入议定书第3条的规定，加入WTO后，中国在下列方面给予外国个人、企业和外商投资企业的待遇不得低于给予其他个人和企业的待遇：（1）生产所需投入物、货物和服务的采购，及其货物据以在国内市场或供出口而生产、营销或销售的条件；（2）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、其他生产设施和要素等领域所供应的货物和服务的价格和可用性。

Non-discrimination[2]

Except as otherwise provided for in this Protocol, foreign individuals and enterprises and foreign-funded enterprises shall be accorded treatment no less favourable than that accorded to other individuals and enterprises in respect of:

（a）the procurement of inputs and goods and services necessary for production and the conditions under which their goods are produced, marketed or sold, in the domestic market and for export; and

（b）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.

（三）增加贸易政策的透明度

贸易政策的透明度是WTO的一项基本原则之一。根据中国入世议定书的规定，中国承诺只执行已公布的、且其他WTO成员、个人和企业可容易获得的有关或影响货物贸易、服务贸易、TRIPS或外汇管制的法律、法规及其他措施。所有有关或影响货物贸易、服务贸易、TRIPS或外汇管制的法律、法规及其他措施实施或执行前，应WTO其他成员方的请求，中国应确保该成员可获得关于此类措施的法律或制度。紧急情况下，应使法律、法规、或其他措施最迟在实施或执行时可获得。

根据中国入世议定书第2条的规定，中国政府应设立或指定一官方刊物，用于公布所有有关或影响货物贸易、服务贸易、TRIPS或外汇管制的法律、法规及其他措施，并且在其法律、法规或其他措施在该刊物上公布之后，应在此类措施实施之前提供一段可向有关主管机关提出意见的合理时间，但涉及国家安全的法律、法规及其他措施、确定外汇汇率或货币政策的特定措施以及一旦公布则会妨碍法律实施的其他措施除外。中国应定期出版该刊物，并使个人和企业能够容易地获得该出版物。中国还应设立或指定一咨询点，保证任何个人、企业或WTO成员在该咨询点在规定的时限内可获得相关措施的所有信息。

Administration of the Trade Regime - Transparency[3]

1. China undertakes that only those laws, regulations and other measures pertaining to or affecting trade in goods, services,TRIPS or the control of foreign exchange that are published and readily available to other WTO Members, individuals and enterprises, shall be enforced. In addition, China shall make available to WTO Members, upon request, all laws, regulations and other measures pertaining to or affecting trade in goods, services, TRIPS or the control of foreign exchange before such measures are implemented or enforced. In emergency situations, laws, regulations and other measures shall be made available at the latest when they are implemented or enforced.

2. China shall establish or designate an official journal dedicated to the publication of all laws, regulations and other measures pertaining to or affecting trade in goods, services,TRIPS or the control of foreign exchange and, after publication of its laws, regulations or other measures in such journal, shall provide a reasonable period for comment to the appropriate authorities before such measures are implemented, except for those laws, regulations and other measures involving national security, specific measures setting foreign exchange rates or monetary policy and other measures the publication of which would impede law enforcement. China shall publish this journal on a regular basis and make copies of all issues of this journal readily available to individuals and enterprises.

3.China shall establish or designate an enquiry point where, upon request of any individual, enterprise or WTO Member all information relating to the measures required to be published under paragraph 2（C）1 of this Protocol may be obtained. Replies to requests for information shall generally be provided within 30 days after receipt of a request. In exceptional cases, replies may be provided within 45 days after receipt of a request. Notice of the delay and the reasons therefor shall be provided in writing to the interested party. Replies to WTO Members shall be complete and shall represent the authoritative view of the Chinese government. Accurate and reliable information shall be provided to individuals and enterprises.

（四）确保行政行为受司法审查

在中国入世谈判过程中，中国的司法审查制度是西方国家关注的重点问题之一。发达国家成员及其学者认为，尽管中国的法律、法规一经立法机关通过就立即公布，但从整体上讲,立法的透明度还不高。例如，虽然中国承诺对于那些涉及贸易的法律将在其生效之前进行公布并允许对其进行评论，但是中国还没有承诺公布立法草案，也没有给立法提供听审程序。他们还认为，中国还没有真正实现司法独立，其司法审查制度难以达到应有的效果；中国的司法体系隶属于中央和地方各级党组织和政府，地方各级法院和专门法院的财政开支由同一级政府和有关部门承担，地方各级法院法官的任命也由同一级人大任命。其结果是，法院在审理包括司法审查在内的各种案件过程中就难免受执政党、地方保护主义或部门保护主义的制约。[4]

根据中国入世议定书的规定，加入WTO后，中国政府应设立并维持法庭、联络点，制定相关程序，以便审查涉及货物贸易、服务贸易、与贸易有关的知识产权的普遍适用的法律、法规和行政决定。审查的法庭应公正并且应独立于采取行政行为的行政机关，其不应对审查事项的结果有任何实质利害关系。

在审查过程中，应给予受行政行为影响的个人或企业进行上诉的机会，且不因上诉而受到处罚。如最初的上诉需要向行政机关提出，则应保证在所有情况下上诉者有权对行政机关的决定向司法机关提出上诉的机会。

Judicial Review[5]

1.China shall establish, or designate, and maintain tribunals, contact points and procedures for the prompt review of all administrative actions relating to the implementation of laws, regulations, judicial decisions and administrative rulings of general application referred to in Article Ⅹ:1 of the GATT 1994, Article Ⅵ of the GATS and the relevant provisions of the TRIPS Agreement. Such tribunals shall be impartial and independent of the agency entrusted with administrative enforcement and shall not have any substantial interest in the outcome of the matter.

2.Review procedures shall include the opportunity for appeal, without penalty, by individuals or enterprises affected by any administrative action subject to review. If the initial right of appeal is to an administrative body, there shall in all cases be the opportunity to choose to appeal the decision to a judicial body. Notice of the decision on appeal shall be given to the appellant and the reasons for such decision shall be provided in writing. The appellant shall also be informed of any right to further appeal.

（五）设立特定产品过渡性保障机制

《中国加入WTO议定书》和《中国加入WTO工作组报告》的特定产品过渡性保障机制，直接源于1999年中国和美国经过长期艰苦谈判达成的《市场准入协议》。在该协议中，美国同意不再对中国歧视性地适用《美国贸易法》第406条款，但是坚持在中国入世后的12年内对中国产品实施一种类似第406条款的特殊保障措施。在中国入世的多边贸易谈判中，中美《市场准入协议》中的这一规定，只作了少许文字变动，就直接载入《中国加入WTO议定书》。该特定产品过渡性保障机制，尽管在目的和程序上与GATT第19条和《保障措施协定》具有一定的一致性，但是在实施的实质条件方面明显要宽松得多，其结果是使中国出口商品面临不公正待遇。[6]

《美国贸易法》第406条款也称为“市场干扰条款”。1974年，美国国会在决定恢复对非市场经济国家的最惠国待遇的同时，认为向非市场经济体的产品开放美国市场具有特别的风险，因为中央计划经济体的政府所有的出口组织有能力将其出口力量集中于特定的方面，从而可以很快控制美国市场。美国国会还担忧诸如反倾销法等贸易救济措施不适合于共产主义阵营国家，因为不能确定非市场经济体中可靠的市场价格。于是，国会制定了《1974年贸易法》第406条款。根据这一条款，申请贸易救济的国内生产商，只要证明市场干扰存在（而并不要求对国内产业造成“严重损害”），并且只需证明进口的增长是造成损害的一个“重要原因”（而不要求“实质性原因”）即可。[7]

根据中国入世议定书第16条的规定：如果原产于中国的产品在进口至任何WTO成员领土时，其增长的数量或所依据的条件对生产同类产品或直接竞争产品的国内生产者造成或威胁造成市场扰乱，则受此影响的WTO成员可请求与中国进行磋商，以期寻求双方满意的解决办法，包括受影响的成员是否可以根据《保障措施协定》采取措施。如果在这些双边磋商过程中，双方同意原产于中国的进口产品是造成此种情况的原因并有必要采取行动，则中国应采取行动以防止或补救此种市场扰乱。如果磋商未能使中国与有关WTO成员在收到磋商请求后60天内达成协议，则受影响的WTO成员有权在防止或补救此种市场扰乱所必需的限度内，对此类产品撤销减让或限制进口。

该条还规定了市场扰乱的构成要件，即一项产品的进口快速增长，无论是绝对增长还是相对增长，从而构成对生产同类产品或直接竞争产品的国内产业造成实质损害或实质损害威胁的一个重要原因。在认定是否存在市场扰乱时，受影响的WTO成员还应考虑客观因素，包括进口量、进口产品对同类产品或直接竞争产品价格的影响以及此类进口产品对生产同类产品或直接竞争产品的国内产业的影响。特定产品过渡性保障机制在中国加入WTO之日后12年终止。

Transitional Product-Specific Safeguard Mechanism[8]

1.In cases where products of Chinese origin are being imported into the territory of any WTO Member in such increased quantities or under such conditions as to cause or threaten to cause market disruption to the domestic producers of like or directly competitive products, the WTO Member so affected may request consultations with China with a view to seeking a mutually satisfactory solution, including whether the affected WTO Member should pursue application of a measure under the Agreement on Safeguards. Any such request shall be notified immediately to the Committee on Safeguards.

2.If, in the course of these bilateral consultations, it is agreed that imports of Chinese origin are such a cause and that action is necessary, China shall take such action as to prevent or remedy the market disruption. Any such action shall be notified immediately to the Committee on Safeguards.

3.If consultations do not lead to an agreement between China and the WTO Member concerned within 60 days of the receipt of a request for consultations, the WTO Member affected shall be free, in respect of such products, to withdraw concessions or otherwise to limit imports only to the extent necessary to prevent or remedy such market disruption. Any such action shall be notified immediately to the Committee on Safeguards.

4.Market disruption shall exist whenever imports of an article, like or directly competitive with an article produced by the domestic industry, are increasing rapidly, either absolutely or relatively, so as to be a significant cause of material injury, or threat of material injury to the domestic industry. In determining if market disruption exists, the affected WTO Member shall consider objective factors, including the volume of imports, the effect of imports on prices for like or directly competitive articles, and the effect of such imports on the domestic industry producing like or directly competitive products.

5.Prior to application of a measure pursuant to paragraph 3, the WTO Member taking such action shall provide reasonable public notice to all interested parties and provide adequate opportunity for importers, exporters and other interested parties to submit their views and evidence on the appropriateness of the proposed measure and whether it would be in the public interest. The WTO Member shall provide written notice of the decision to apply a measure, including the reasons for such measure and its scope and duration.

6.A WTO Member shall apply a measure pursuant to this Section only for such period of time as may be necessary to prevent or remedy the market disruption. If a measure is taken as a result of a relative increase in the level of imports, China has the right to suspend the application of substantially equivalent concessions or obligations under the GATT 1994 to the trade of the WTO Member applying the measure, if such measure remains in effect more than two years. However, if a measure is taken as a result of an absolute increase in imports, China has a right to suspend the application of substantially equivalent concessions or obligations under the GATT 1994 to the trade of the WTO Member applying the measure, if such measure remains in effect more than three years. Any such action by China shall be notified immediately to the Committee on Safeguards.

7.In critical circumstances, where delay would cause damage which it would be difficult to repair, the WTO Member so affected may take a provisional safeguard measure pursuant to a preliminary determination that imports have caused or threatened to cause market disruption. In this case, notification of the measures taken to the Committee on Safeguards and a request for bilateral consultations shall be effected immediately thereafter. The duration of the provisional measure shall not exceed 200 days during which the pertinent requirements of paragraphs 1, 2 and 5 shall be met. The duration of any provisional measure shall be counted toward the period provided for under paragraph 6.

8.If a WTO Member considers that an action taken under paragraphs 2, 3 or 7 causes or threatens to cause significant diversions of trade into its market, it may request consultations with China and/or the WTO Member concerned. Such consultations shall be held within 30 days after the request is notified to the Committee on Safeguards. If such consultations fail to lead to an agreement between China and the WTO Member or Members concerned within 60 days after the notification, the requesting WTO Member shall be free, in respect of such product, to withdraw concessions accorded to or otherwise limit imports from China, to the extent necessary to prevent or remedy such diversions. Such action shall be notified immediately to the Committee on Safeguards.

9.Application of this Section shall be terminated 12 years after the date of accession.

（六）确定补贴和倾销时“非市场经济地位”的适用

《中国加入WTO议定书》第15条在涉及中国产品的正常价值计算时，采取了有别于WTO《反倾销协定》和《反补贴协定》的做法。

在根据GATT1994第6条和《反倾销协定》确定价格可比性时，WTO进口成员在调查相关产业的价格或成本时，可以使用如下方法：（1）如果受调查的中国生产者能够明确证明，生产该同类产品的产业在制造、生产和销售该产品方面具备市场经济条件，则WTO进口成员方在确定价格的可比性时，可使用受调查产业的中国价格或成本；（2）如果受调查的生产者不能明确证明生产该同类产品的产业在制造、生产和销售该产品方面具备市场经济条件，则WTO进口成员方可使用不依据与中国国内价格或成本进行严格比较的方法。

一旦中国根据相关WTO进口成员的国内法证明中国是一个市场经济体，则上述规定即应终止，但截至加入之日，该WTO进口成员的国内法中须包含有关市场经济的标准。无论如何，上述第（2）项规定应在加入之日后15年终止。此外，如中国根据该WTO进口成员的国内法证实一特定产业或部门具备市场经济条件，则上述非市场经济条款不得再对该产业或部门适用。

Price Comparability in Determining Subsidies and Dumping[9]

Article Ⅵ of the GATT 1994, the Agreement on Implementation of Article Ⅵ of the General Agreement on Tariffs and Trade 1994 （“Anti-Dumping Agreement”） and the SCM Agreement shall apply in proceedings involving imports of Chinese origin into a WTO Member consistent with the following:

（a） In determining price comparability under Article Ⅵ of the GATT 1994 and the Anti-Dumping Agreement, the importing WTO Member shall use either Chinese prices or costs for the industry under investigation or a methodology that is not based on a strict comparison with domestic prices or costs in China based on the following rules:

（i） If the producers under investigation can clearly show that market economy conditions prevail in the industry producing the like product with regard to the manufacture, production and sale of that product, the importing WTO Member shall use Chinese prices or costs for the industry under investigation in determining price comparability;

（ii） The importing WTO Member may use a methodology that is not based on a strict comparison with domestic prices or costs in China if the producers under investigation cannot clearly show that market economy conditions prevail in the industry producing the like product with regard to manufacture, production and sale of that product.

（b） In proceedings under Parts Ⅱ, Ⅲ and Ⅴ of the SCM Agreement, when addressing subsidies described in Articles 14（a）, 14（b）, 14（c） and 14（d）, relevant provisions of the SCM Agreement shall apply; however, if there are special difficulties in that application, the importing WTO Member may then use methodologies for identifying and measuring the subsidy benefit which take into account the possibility that prevailing terms and conditions in China may not always be available as appropriate benchmarks. In applying such methodologies, where practicable, the importing WTO Member should adjust such prevailing terms and conditions before considering the use of terms and conditions prevailing outside China.

（c） The importing WTO Member shall notify methodologies used in accordance with subparagraph （a） to the Committee on Anti-Dumping Practices and shall notify methodologies used in accordance with subparagraph （b） to the Committee on Subsidies and Countervailing Measures.

（d） Once China has established, under the national law of the importing WTO Member, that it is a market economy, the provisions of subparagraph （a） shall be terminated provided that the importing Member's national law contains market economy criteria as of the date of accession. In any event, the provisions of subparagraph （a）（ii） shall expire 15 years after the date of accession. In addition, should China establish, pursuant to the national law of the importing WTO Member, that market economy conditions prevail in a particular industry or sector, the non-market economy provisions of subparagraph （a） shall no longer apply to that industry or sector.

（七）开放服务贸易市场

乌拉圭回合谈判在服务领域达成了《服务贸易总协定》，要求成员方给予服务和服务的提供者以最惠国待遇、国民待遇，并通过后续的谈判进一步达成了《基础电信协定》、《信息技术协定》和《金融服务贸易协定》，逐步开放了电信、银行、保险、运输、建筑、零售等行业。与WTO的服务贸易立法相比，中国服务贸易方面的立法还存在着相当大的差距，一些服务贸易领域特别是金融、保险、律师、证券、旅游、基础电信、商业零售、航运等部门，相关立法比较滞后。[10]因此，在开放服务贸易市场的同时，中国近几年也在加紧制定和完善相关法律。

根据《中国加入WTO工作组报告书》有关规定，中国政府承诺，中国的许可程序和条件本身不构成市场准入的壁垒，对贸易的限制作用不超过必要的限度。自加入时起，中国将公布授权、批准或管理中国已作出具体承诺的服务部门的主管机关的清单，以及中国的许可程序和条件。中国加入议定书附件9《中华人民共和国服务贸易具体承诺减让表》对中国在服务贸易领域的水平承诺和具体承诺进行了详细规定。

具体承诺减让表是中国对各服务贸易行业承诺，包括适用于承诺表所列的所有领域的水平承诺与适用于各个行业的具体承诺。水平承诺与具体承诺均从服务贸易的跨境交付、境外消费、商业存在和自然人流动四个方面对于市场准入和国民待遇原则作出适用的限制。

以下是承诺减让表关于水平承诺和具体承诺的主要规定。

I. HORIZONTAL COMMITMENTS

Limitations on market access

（3）Commercial presence

In China, foreign invested enterprises include foreign capital enterprises （also referred to as wholly foreign-owned enterprises） and joint venture enterprises and there are two types of joint venture enterprises: equity joint ventures and contractual joint ventures. The proportion of foreign investment in an equity joint venture shall be no less than 25 per cent of the registered capital of the joint venture.The establishment of branches by foreign enterprises is unbound, unless otherwise indicated in specific sub-sectors, as the laws and regulations on branches of foreign enterprises are under formulation.Representative offices of foreign enterprises are permitted to be established in China, but they shall not engage in any profit-making activities except for the representative offices under CPC 861, 862, 863, 865 in the sectoral specific commitments.

The conditions of ownership, operation and scope of activities, as set out in the respective contractual or shareholder agreement or in a licence establishing or authorizing the operation or supply of services by an existing foreign service supplier, will not be made more restrictive than they exist as of the date of China's accession to the WTO. The land in the People's Republic of China is State-owned. Use of land by enterprises and individuals is subject to the following maximum term limitations:（a） 70 years for residential purposes; （b） 50 years for industrial purposes;（c） 50 years for the purpose of education, science, culture, public health and physical education;（d） 40 years for commercial, tourist and recreational purposes;（e） 50 years for comprehensive utilization or other purposes.

（4） Presence of natural persons

Unbound except for measures concerning the entry and temporary stay of natural persons who fall into one of the following categories:

（a）Managers, executives and specialists defined as senior employees of a corporation of a WTO Member that has established a representative office, branch or subsidiary in the territory of the People's Republic of China, temporarily moving as intra-corporate transferees, shall be permitted entry for an initial stay of three years;

（b）Managers, executives and specialists defined as senior employees of a corporation of WTO Members, being engaged in the foreign invested enterprises in the territory of the People's Republic of China for conducting business, shall be granted a long-term stay permit as stipulated in the terms of contracts concerned or an initial stay of three years, whichever is shorter;（c） Service salespersons-persons not based in the territory of the People's Republic of China and receiving no remuneration from a source located within China, and who are engaged in activities related to representing a service supplier for the purpose of negotiation for the sale of services of that supplier where:（a）such sales are not directly made to the general public and （b） the salesperson is not engaged in supplying the service: entry for salespersons is limited to a 90-day period.

Limitation on national treatment

（3） Unbound for all the existing subsidies to domestic services suppliers in the sectors of audio-visual, aviation and medical services.

（4） Unbound except for the measures concerning the entry and temporary stay of natural persons who fall into the categories referred to in the market access column.

II.SPECIFIC COMMITMENTS

A.Professional Services

a.Legal Services

Limitations on market access：

（1） Cross-border supply：None

（2） Consumption abroad：None

（3） Commercial presence