上海国际金融中心建设的金融业税负与政策研究

税收政策是影响上海国际金融中心建设的重要因素。通过比较分析伦敦、纽约、中国香港、新加坡和东京等五大国际金融中心金融业税负和税收政策的实践经验,测算上海金融业税负水平,发现上海金融业存在企业税负结构性偏高、个人税负整体偏高的问题。针对营业税、个人所得税、企业所得税和社会保障缴费存在的制度设计问题,提出政策建议:以市场导向模式为建设方向,推动四项税制改革,并建设公开透明、法治稳定的税收环境作为保障。     

多场耦合下军民融合产业嵌入区域经济发展研究

在利用文献元分析法、因子分析法提取出军民融合产业与区域经济发展耦合评价指标的基础上,构建了两系统交互作用的耦合协调度模型,并以陕西省电子及通信设备制造业为例,探究了多场耦合下军民融合产业与区域经济发展的耦合关系与机理。     

“一带一路”跨境电子商务经济合作现状分析——以吉林省为例

“一带一路”战略是我国提出的宏伟战略构想之一,其建设过程涉及众多产业和要素的整合、配置,最终目标是为相关地区提供新的发展机遇。吉林省近年来主动融入“一带一路”战略,通过优化资源配置,抓住契机,力争推动长吉一体化的发展。为了更好的了解吉林省跨境电子商务的发展现状,本文从3个层面：政策层面、经济层面、社会层面分析了吉林省跨境电子商务的基本情况,并梳理出吉林省跨境电子商务总体存在的问题。     

Study on the industrial Eco-Efficiency in East China based on the Super Efficiency DEA Model: an example of the 2003–2013 panel data

The article uses the panel data of six provinces and one chartered city in East China from 2003 to 2013 as an example, constructs the input–output indicators system of Eco-Efficiency, calculates each region’s industrial Eco-Efficiencies throughout the 11 years by the Super Efficiency DEA Model, carries out dynamic studies on the efficiencies by using the Malmquist Index and analyses the factors influencing the efficiencies by the Tobit model. The empirical studies suggest the following: the regions in East China have relatively high industrial Eco-Efficiencies, and the efficiencies turn out a downward then upward trend; there are disparities among the regions as Shanghai, Zhejiang and Jiangsu are regions of relatively high industrial Eco-Efficiencies; the region all have Tfpch (productivity changes) greater than 1, of which the average is 7.2%, and the industrial Eco-Efficiencies are mainly driven by technology advancement; research and development, foreign capital and industrial structure each has a positive relationship with the industrial Eco-Efficiencies, and research and development has a significant influence, while industrial structure has an insignificant influence, and environment governance has a negative and significant influence.     

基于Internet的设备租赁管理系统

分析机械设备租赁管理系统采用的B／S网络应用程序架构的工作原理。根据对租赁企业业务网络化管理特点的分析，以ASP．NET作为开发工具，采用3层结构的开发模式，开发了以SQL Server 2000为后台数据库的机械设备租赁管理系统。     

Financial development,bank discrimination and trade credit

Non-state owned firms in China grow tremendously with limited support from banks. This provides a unique setting to test how firms in a country with poorly developed financial institutions fund their prosperous growth opportunities. This paper compares the use of an important non-formal financial channel, trade credit, between state and non-state owned firms in China. We find that, compared to state owned firms, non-state owned firms use more trade credit. We further show that this higher usage is primarily for financing rather than transactional purposes. The results suggest that, in a country with a poorly developed formal financial sector, firms can support their growth through non-formal financial channels that largely rely on implicit contractual relation.     

浅谈我国商业银行票据付款审查责任的认定及风险防范

我国在《票据法》、《支付结算办法》、《最高人民法院关于解决票据纠纷案件若干问题的规定》等法律法规中对付款人和代理付款人的审查义务有较明确的规定,但对这些规则的理解和适用在司法实践中不尽一致。本文从分析我国相关法律法规中关于审查责任的规定着手,结合实际司法案例,阐述关于我国商业银行票据付款审查责任的认定标准,并对商业银行如何防范票据付款责任风险提出相关建议。     

跨国公司对我国装备制造业的投资及其对经济安全的影响(下)

在上篇(刊载于本刊上期--编者注)中,分别从通用设备制造业吸收外资的状况、外资控制情况、独资化趋势、投资动机和市场结构等方面,评估了跨国公司对我国通用设备制造业经济安全的影响.本篇集中研究跨国公司对我国专用设备制造业的投资和经济安全的影响.