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        中韩FTA协定中的关税减让进路探析

        ?雪?(Xuehong LIU) 한국국제조세협회 2014 조세학술논집 Vol.30 No.3

        Sino-South Korea FTA is an important part for the integration of the Asian economy, and tariff cuts in goods for the trade liberalization is critical for their negotiation. The nature of competition and complement in the industrial structure of the two parties, while being a significant trade partner for each other, becomes the objective economic base as well as the political consideration to construct the FTA .The existing tariff arrangements reflect the presence of opportunities for the benefits exchange in addition to the difficulties of the tariff cuts in the sensitive areas. China and South Korea have already accumulated a wealth of experience in tariff cuts in their respective bilateral FTA practice. Currently the two parties have adopted the two-track system in their negotiation for tariff cuts similar to the ASEAN mode, and the Sino-South Korea FTA is expected to be the one of "balance of interests, high level and win-win" free trade agreements.

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