普惠制(GSP)是普遍优惠制(generalizedsystem of preference)的简称,是发达国家给予发展中国家出口制成品与半制成品普遍的、非歧视的、非互惠的一种关税优惠制度。其目的是通过给惠国对受惠国的受惠商品给予减免关税优惠待遇,使发展中的受惠国增加出口收益,促进工业化,加速国民经济的增长。 GSP is short for the generalized system of preference and is a universal, non-discriminatory and non-reciprocal tariff concession system that developed countries grant to developing countries to export manufactured and semi-finished products. Its purpose is to give preferential treatment to the beneficiary countries through tariff reduction and preferential treatment to beneficiary countries so as to increase the export earnings of developing beneficiary countries, promote industrialization and accelerate the growth of the national economy.