服务原产地规则在国际贸易和投资领域发挥着重要作用。与货物原产地规则的设计形成鲜明对照的是,很少有文献研究与服务和投资相关的原产地规则。服务交易的跨境性、无形性、不可储存性、网络化、电子技术的高速发展,使服务原产地规则的设计面临诸多困难。已有的国际实践表明,服务原产地的确定相对简单,实践中较少有分歧,而服务提供者国籍的确定相对复杂,实践较丰富。我国在BITs中的设计与国际惯例基本一致,而在双边、地区优惠贸易协议中的实践具有自身的特色,特别是CEPA中的设计已引起国际关注。已有的中外实践没有明显的趋向表明服务原产地规则被设计作为贸易保护主义,但只要一国或地区愿意,就有可能被设计作为各种贸易政策工具。中国在以后的优惠贸易安排中对服务原产地规则的定位,应考虑已有的国际实践及发展趋势。 Rules of origin of services play an important role in the field of international trade and investment. In sharp contrast to the design of the rules of origin of goods, there is little literature on rules of origin relating to services and investment. Cross-border, intangible, non-bankable, networked and electronic technologies in service transactions are experiencing many difficulties in the design of service rules of origin. The existing international practice shows that the determination of the origin of service is relatively simple, and there are few differences in practice. The determination of the nationality of service providers is relatively complicated and has ample practice. China’s design in BITs is basically consistent with international practice, while its practice in bilateral and regional preferential trade agreements has its own characteristics. In particular, the design in CEPA has drawn international attention. There is no obvious tendency toward the existing Chinese and foreign practices that the rules of service origin are designed as trade protectionism. However, as long as a country or region is willing, it may be designed as a tool for various trade policies. China’s position in serving the rules of origin in future preferential trade arrangements should take into account existing international practices and trends.