普遍优惠的关税制度简称普惠制(GSP),它是发达国家给予发展中国家出口的制成品和半制成品(含某些初级产品)的一种普遍的非歧视的、非互惠的关税优惠制度。 实行GSP有三条基本原则:一是普遍性原则,即所有发达国家对所有发展中国家出口的制成品都给予GSP待遇;二是非歧视性原则,即应使所有发展中国家都不受歧视无一例外地享受GSP待遇;三是非互惠性原则,即发达国家应单方面给予发展中国家GSP待遇,而不能要求发展中国家同样给予发达国家这种待遇。发展中国家可以利用发达国家单方面给予的削减进口关税或免交关税的待遇,降低本国出口商品在进口国市场上的价格,增强市场竞争力。同时激发发达国家进 The general preferential tariff system, referred to as the Generalized System of Preferences (GSP), is a universal, non-discriminatory and non-reciprocal form of finished products and semi-finished products (including certain primary products) exported by developing countries to developing countries. Tariff discount system. There are three basic principles for the implementation of the GSP: First, the principle of universality, that is, all developed countries give GSP treatment to finished products exported by all developing countries; second is the principle of non-discrimination, that is, all developing countries should be free from discrimination. The exception is to enjoy the GSP treatment; third is the principle of non-reciprocity, that is, developed countries should unilaterally give GSP treatment to developing countries, but can not require that developing countries also give this kind of treatment to developed countries. Developing countries can use the unilaterally-supplied reductions in import tariffs or exemptions from tariffs imposed by developed countries to reduce the prices of their export commodities in the markets of importing countries and increase their market competitiveness. At the same time stimulate the developed countries