关税与贸易总协定(以下简称“总协定”)是当今世界涉及范围最广、影响最大的多边贸易协定。该协定所确立的各项原则、规则不仅约束着各个缔约国的对外贸易管理活动,而且也影响着许多非缔约国家。正因为总协定所约束和影响的国家为数众多,涉及的范围十分广 The General Agreement on Tariffs and Trade (GATT) is the most extensive and influential multilateral trade agreement in the world today. The principles and rules established by the agreement not only restrict the foreign trade management activities of all the contracting states, but also affect many non-contracting states. Because of the large number of countries that are bound and affected by the GATT, the scope involved is very wide