欧盟视阈下在线平台中个人数据的增值税处理

近年来,在线平台的迅猛发展推动了全球经济数字化加速转型,但同时也引发了包括增值税政策适用在内的诸多挑战.通过研究《欧盟增值税指令》和欧州法院的判例法,以及分析个人数据与在线平台运行之间的关系可以推断出,个人数据是在线平台提供访问服务构成的增值税应税范围内的供应,且与消费者是否向在线平台支付金钱形式的对价无关.在实践中,使用客观价值方法来确定在线服务供应的应税金额存在实际困难,而使用直接联系标准解决易货交易问题,会导致增值税税基在本质上得到扩张.因此,建议当前不要将在线平台访问服务的供应视为一项应税交易.此外,对于商家为获得消费者数据而向平台付款的情形,因其不符合直接联系标准,也不应被视为服务对价.     

浅谈基于大数据背景下的数字经济发展——以数字电网为例

我们已经进入了一个全新的大数据信息化时代,充满了更多的机遇与挑战。大数据及数字经济的出现极大程度地改变了传统技术及工作思维的方式。数字经济是继工业和农业之后的又一大经济形态,为社会的经济增长提供了新的动力。通过分析电网行业传统的科学技术及作业方式,论文简要阐述了基于大数据信息化发展下电网的影响,并认为信息化技术的发展对于数字经济有着至关重要的影响及重要性。最后论文讨论了数字经济发展存在的问题及方向。     

War and economy. Rediscovering the eighteenth-century military entrepreneur

Abstract

The detrimental effects traditionally assigned to warfare in the development of pre-industrial economies have obscured the prominent role that military entrepreneurs played in economic development in this period. Historiography minimises the extent to which war and the concomitant strengthening of the central state provided a whole new range of opportunities for capital investment, a tendency that has been strengthened by the paradigm of Redlich’s ‘decline of the soldier-entrepreneur’ and the technological determinism of the debate on the Military Revolution among others. The aim of this introduction is to look into the background of this relative lack of interest and to reaffirm the mutual dependence of eighteenth-century state-formation and the business of war.     

Sources of Productivity Growth Dynamics: Is Japan Suffering From Baumol's Growth Disease?

This study examines the sources of labor productivity growth dynamics in Japan (1970–2010) and investigates the extent to which Japanese economic performance has been affected by Baumol's growth disease (BGD). We find that BGD silently undermines Japanese economic growth. However, the magnitude is miniscule, and consequently the aggregate labor productivity growth rate has not been decreasing monotonically. We also explore how BGD is arising and why it is small in the Japanese economy. BGD is weak because (1) the positive Baumol growth effect is also working in certain services sectors and (2) BGD is not a durable phenomenon: even if a sector begins to suffer from BGD, it is likely to recover quickly.     

What is happening in Paris? Airbnb,hotels, and the Parisian market: A case study

Airbnb has been the subject of heated discussions among tourism and hospitality scholars. In order to understand the true impact of P2Psharing on the tourism and hospitality landscape, it is important to understand that market in detail first. Therefore, in this paper, we explore the development of the Airbnb market over the last seven years in Paris, the most popular destination for Airbnb guests with more than 40,000 accommodation rentals. This research note is a summary of our findings on the Paris market. Our study shows different growth and seasonality patterns for Airbnb and hotels and dissimilarities in the geographical location of the offers. The findings indicate that the two products are not in direct competition and that their relationship might be more complex than previously thought. We trust that exploring the nature of the competitive relationship would be a valuable avenue for further investigation.     

ICT Statistics at the New Millennium—Developing Official Statistics—Measuring the Diffusion of ICT and its Impact

The paper gives a short and very rough overview of the ongoing work in the field of statistics relating to the development of information and communication technology (ICT) and its impacts on the economies and on the society as a whole. It introduces three slightly different approaches with different emphasis on describing the emergence and diffusion of ICT and the respective economic and social change. These are termed the indicators approach, the new economy approach and the intellectual capital approach. The paper also discusses the basic requirements for the establishment of a new statistical system, as well as the present obstacles and problems of this work. Finally, some remarks are presented regarding further statistical co-operation in this field.     

充分发挥比较优势 加快发展县域经济——对云南省大理州县域经济发展的思考

发展县域经济在边疆民族地区全面建设小康社会的战略中占有极为重要的地位。加快发展县域经济，必须顺应经济社会发展的趋势，以市场为导向、资源为依托、效益为核心，立足于充分发挥比较优势，积极构建特色产业和优势产业，确立科学的发展思路和重点，采取有力措施，加快资源优势向产业优势和经济优势转化，促进县域经济的可持续发展和全面建设小康社会目标的早日实现。     

试论二元经济形态下的会计模式

本文分析了在知识经济兴起的环境下我国现行会计模式存在的缺陷,并根据知识经济发展的历程以及我国目前工业经济与知识经济并存的现状,提出了一种能适应两种经济形态的兼容性会计模式,最后指出了目前实施该模式尚存在的制约因素。     

美国调节区域经济差异的财政措施及启示

美国的地理位置和历史文化决定了美国区域经济的发展严重不平衡.本文分析了美国政府对落后地区经济的财政调节措施,这对我国在市场经济条件下调节区域经济,推进西部大开发,一定具有深刻的启示.     

朱生豪莎士比亚戏剧的译介思想和成就

文章通过大量的文献资料，从三个方面全面介绍了朱生豪的莎士比亚戏剧译介过程及其贡献：朱生豪是我国解读说不完、道不尽的莎士比亚的第一人；朱译莎剧质量之高“迄今仍无出其右者”；朱生豪是不屈不挠、立志填补中国文化空白的民族英雄。