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6. 結論
為促進服務貿易的自由化,本文首先就服務貿易的本質進行觀察,並認為管 制與服務息息相關,因此管制也最有可能形成主要的貿易障礙。然而,反觀服務 貿易總協定的規範發展,處理管制的國內規章準則的發展卻幾近停滯,恐怕使保 護主義遁入國內規章當中,對於國內規章準則的發展即有關切的必要。
在了解國內規章準則的發展前,勢必要先認識國內規章的本質。由於國內規 章的本質即為管制,國內規章的準則是對於服務貿易的管制,在共同點為「管制」
的情況下,良好的管制即為其共同目標。良好管制的確立,必須透過成本效益評 估來實現,此即國內規章準則中的必要性測試,透過必要性測試來排除浮濫、無 效益的管制。因此,國內規章準則中最關鍵的要素即為必要性測試。
對於國內規章的本質有相當認識之後,則就國內規章準則的發展進行了解。
由國內規章準則談判授權所規範的管制態樣、談判授權的內容介紹最為基礎,進 一步認識於專業服務工作小組、國內規章工作小組的談判歷程與議題。當中,又 以必要性測試最為重要,爭議聚焦於管制目的之限縮,「正當目的」的價值判准 建立上過於困難,「國家政策目標」又流於寬泛,無限縮之效。而在成本效益評 估方面,則對於成本效益評估的範圍、方式與行政負擔提出擔憂。
會員接著嘗試就必要性測試的爭議提出解決方案,管制目的限縮方面,反面 排除構成「隱藏性貿易限制」的措施,然而,同樣面臨「隱藏性」的判斷問題。
就成本效益評估所帶來的行政負擔,則提出過渡期、逐步執行期以及技術援助。
基此,本文認為管制目的限縮,就管制範疇廣泛的角度而言,應難為管制目的劃 定範圍予以限縮,且細究管制目的限縮的功能實可以用成本效益評估加以取代,
復建議會員將必要性測試的談判聚焦於成本效益的談判,著重於要件的設計、轉 換期、技術援助,方有可能於必要性測試的議題取得突破。
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