企业国际化发展中税收政策运用的国际比较

政府税收政策的制定和实施对企业的国际化发展起重要的促进作用,无论在发达国家还是发展中国家,税收政策都为企业的发展融入全球经济提供了必不可少的条件。随着中国经济形势的变化和发展,我国税收政策面临诸多挑战,和发达国家比较,不仅存在一些不合理的因素,甚至和有些发展中国家的某些税收政策相比,也有不足之处。本文试图分别从出口、海外引资及境外投资等3种企业国际化主要形式入手,对比典型发达国家及发展中国家与我国政府税收政策的差异、优劣,佐证企业的国际化发展绝对离不开政府税收政策的支持和指导,也离不开具体的税收制度提供的服务和帮助。     

Trade in Services in the Asia-Pacific Region

After a discussion of definitional issues, such as the distinction between sales of services from the home base and from offshore establishments, the article surveys the literature on various policy issues in relation to trade in services, including those associated with the incorporation of services in the GATT, as well as others concerned with particular sectors. The article documents from the literature that developing countries can be internationally competitive suppliers of many services, which suggests that they stand to gain from a more liberal service trade regime.     

跨境数据流动规则对服务贸易成本的影响

数据流动已成为贸易规则谈判的重要议题。通过构建RTA（区域贸易协定）跨境数据流动规则深度指数和测算双边服务贸易成本，实证分析跨境数据流动规则对服务贸易成本的影响。研究发现，在理论机制上，跨境数据流动规则通过减少监管分歧和促进服务贸易数字化降低服务贸易成本。实证结果表明，缔结跨境数据流动规则和跨境数据流动规则深度的增加均会显著降低服务贸易成本。分规则类型来看，数据便利类条款、数据保护类条款、数据流动类条款和数据例外类条款深度的增加均能降低服务贸易成本；从不同经济发展水平匹配的国家对来看，发展中国家之间、发达国家与发展中国家之间跨境数据流动规则的缔结和规则深度的增加均能降低服务贸易成本。     

Drug costs in developing countries and policies to reduce them

Developed countries spend on a per capita basis about 100 times as much on health and 20 times as much on drugs as developing countries do. However, drugs constitute the ‘cutting edge’ of health service activities in the developing countries. This article analyses the estimated pharmaceutical and overall health expenditures for 1981 and gives a projection of those for the year 2000. Five policy options (1. The rational choice of drugs. 2. A public distribution system. 3. The use of bulk import orders. 4. The use of generic names. 5. The domestic production of drugs) that might reduce the current and projected levels of expenditure on drugs by developing countries, without curtailing other services, are examined. Potential savings both in domestic currency and foreign exchange that could be effected by implementing each of the five policy measures have been computed in order to indicate their critical contribution.     

Foreign Direct Investment and Services Trade: Evidence from Malaysia and Singapore

Abstract

Services trade is an important source of growth in Malaysia and Singapore. Both economies are export-oriented and actively court foreign direct investment (FDI) to advance their economic objectives of industrialization and economic development. This paper examines the causal linkages between inward FDI and the country's engagement in services trade in bi-variate and tri-variate VAR frameworks. The empirical findings for Singapore show evidence of bi-directional causality between inward FDI and the total trade volume in services (i.e. the absolute sum of payments and receipts) as well as between FDI and services imports (in the tri-variate specification). This may reflect her relative open foreign investment policy and free trade regime in services. For Malaysia, the evidence of causality is weaker and uni-directional, from inward FDI to services imports. These findings are consistent with the different stages of economic development and openness attained by the two sample countries, and they provide useful background for trade and foreign investment policies and development strategies.     

进一步提升我国服务贸易发展的对策研究

随着全球经济的发展,我国的服务贸易得到蓬勃发展.目前,我国服务贸易的进出口还是以运输、旅游等传统行业为主,其主要属于劳动密集型产业,而资本、知识和技术密集型服务对我国服务贸易的贡献较小.巩固传统服务贸易的优势,大力发展资本密集型、技术和知识密集型的现代服务贸易,将有利于我国国际服务贸易的快速发展,有利于开拓国际服务贸易的新领域,更将有力地推动我国经济的健康稳定发展,增强我国的国际竞争力.     

粤港澳服务贸易自由化路径研究

随着内地与港澳更紧密贸易关系安排（CEPA）政策的出台,粤港澳经济合作特别是服务业合作进入新的发展阶段。针对这一现实,本文从服务贸易自由化等概念出发,基于完全竞争市场和规模报酬不变假设下的生产者服务贸易自由化模型,根据香港与内地生产者服务贸易特点的相关变量,对CEPA政策实施的生产者服务贸易自由化进行实证研究;分析了粤港澳服务贸易自由化的现状、问题及现实路径。研究表明,大力引进港澳服务业,特别是香港的金融服务业,切实促进前海、横琴等试验区发展,全面落实相关政策的衔接以及相应纳税政策是促进三区域服务贸易自由化的主要路径。     

20世纪发展中国家对外贸易及发展战略演进

发展经济学在不同阶段的发展思路和指导方针,决定了上个世纪发展中国家对外贸易发展战略的演进历程.从强调以进口替代为主的内向型发展战略到实行以出口替代为主的外向型发展战略,再到进一步关注区域贸易制度的创新,实行区域一体化的对外贸易发展战略.从总体上看,这一演进历程促进了发展中国家的对外贸易政策与优化本国产业结构、加快资本积累以及技术进步等目标的有效结合,从而为发展中国家自身经济目标的实现创造了有利条件.     

我国发展服务贸易的优势及政策研究——以环渤海地区的天津为例

近年来，全球经济竞争的重点正从货物贸易转向服务贸易。首先，文章从宏观出发，分析了我国服务贸易发展中存在的问题；然后，从国家产业竞争力、天津在环渤海地区的地位、天津服务产业发展三个角度分析了发展天津服务贸易的必要性，并着眼于天津面临的历史机遇、政策支持，以及自身具备的良好经济基础、区位优势和产业优势五个方面指出发展服务贸易的优势。最后，提出建设性对策建议。     

上海浦东新区服务贸易发展及创新突破实践

当前,服务业的跨国转移成为经济全球化的新趋势,服务贸易成为推动世界经济增长的新动力.加快发展服务贸易,既是国家改革开放新时期的重要战略部署,更是浦东新区“创新驱动、转型发展”、加快转变经济发展方式的重要途径近年来,新区围绕“四个中心”核心功能区建设,形成服务贸易发展合力,优化服务贸易发展环境,深化服务业市场开放,聚焦综合保税区、陆家嘴、张江、世博等重点区域及航运服务、金融服务、会展文化服务等优势领域,充分发挥区位优势和枢纽功能,推动经济结构转型,大力促进国际服务贸易发展,不断提升对长三角地区的服务和辐射水平,取得了一定的成绩.     

中国承接生产者服务外包区域竞争力研究——基于东亚动态SHIFT-SHARE方法的探析

在以零部件贸易快速发展为主要特征的东亚生产网络框架内,东亚生产者服务贸易也呈现出不可忽视的增长。中国链接东亚区域内外的特殊地位,使其必然在发展零部件产业的同时,在生产者服务业方面也开始出现"后发"的增长态势,而在东亚生产网络中则表现为中国承接生产者服务外包业务不断涌现。本文利用动态Shift-Share方法,以东亚区域经济体为参照组,从产业结构效应、竞争效应以及交叉效应等角度,研究中国承接生产者服务外包优势的结构性问题,即对中国生产者服务业的出口优势进行结构分解研究,具体分析在中国承接外包优势中是哪些结构性因素导致了这些优势的发展,研究结果表明,中国在进入2000年后尤其是加入世贸组织后,承接来自区域外的生产者服务外包增长速度趋于快速发展态势,但与东亚区域内的经济体相比,无论从整体还是从分行业的角度,当前中国生产者服务出口的主要问题仍表现为较快的发展速度和较低的竞争优势。     

泰国国际旅游服务贸易对泰国经济的影响分析

国际旅游是国际服务贸易的重要组成部分。它涉及行业众多，且在国家之间具有财富转移性。图文分析了泰国近十年来的国际旅游贸易现状，并采用显示性比较优势指数分析了泰国国际旅游服务的竞争力。之后，对其近年来经济发展与国际旅游服务贸易收入之间的关系进行了实证分析。得出结论发现，泰国的国际旅游服务贸易能够提升资本投入，提供就业岗位，并最终提高泰国经济发展水平。     

服务贸易、非对称开放与全球失衡:一项跨国的经验研究

文章从贸易内部结构出发，分析非对称开放条件下，服务贸易兴起与全球失衡之间的关系。并利用全球59个主要贸易国家2000-2014年双边贸易数据对两者之间的关系进行计量分析，实证结果显示：第一，服务贸易净值与经常账户余额之间存在显著的负向关系，服务贸易净值提高100万美元，经常账户余额减少98.7万美元。在引入交互项之后这种关系依然显著成立。因此，服务贸易的非对称开放是造成全球失衡的重要原因。第二，技术进步和利率上调可以扭转服务贸易对经常账户的抑制作用。第三，金融危机之后，服务贸易和经常账户的负向关系进一步强化。后危机时代，全球失衡现象有可能继续恶化。第四，分位数回归发现，在低点位处服务贸易净值对经常账户的影响更为强烈。文章的研究为理解中国的服务贸易逆差提供了新的视角，并为扭转服务贸易逆差奠定了理论基础。     

Extent and evaluation of protection in developing countries

Tariff protection and nontariff barriers are higher in developing countries than in industrial nations. The tendency of protection to decline with a higher level of development can be explained by the role of import taxes in government revenue, by export pessimism, and by differential treatment of developing countries under GATT.Protection against imports is a burden on the export sector. Trade liberalization has important effects on economic growth and factor productivity. Recent programs of trade liberalization are implemented together with complementary macroeconomic policies to enhance the possibility of sustaining trade policy reforms to be sustained.     

深港两地服务贸易比较分析

香港经济体系以外向型及服务业为主,香港目前不仅是全球重要的货物贸易中心,更是重要的服务贸易中心。为借鉴香港服务贸易发展经验,文章从深港两地服务贸易的发展规模与速度、管理体制、主要服务贸易领域和统计指标体系4个方面进行比较分析,进而为深圳市服务贸易发展提供有益借鉴。     

当代中国经济发展模式对发展中国家的意义

当代中国在经济社会发展取得巨大成就的同时,还成功地创立了以发展社会主义市场经济、积极参与经济全球化、推行自由贸易政策、实施比较优势战略、有效控制人口过快增长等为主要内容的经济社会发展的＂中国模式＂,对广大发展中国家经济社会发展具有重要的借鉴意义。     

The Washington Consensus: A post-mortem

After guiding development policies for nearly 20 years, the “Washington Consensus” lies in shambles. Although selected components remain relevant for development policies around the world, some specifics of the broader policy “package” and, more generally, the concept of a standardized package of policies applicable to all developing countries has clearly been discredited.Criticism has been directed at the assumed link from economic liberalization of international trade and financial flows to more rapid economic growth. Apart from a handful of developing countries, admittedly including some large and important ones, most of the world saw little of the promised economic benefit from widespread and on-going trade and financial liberalization, initially. Many countries actually regressed, when evaluated against broader socio-economic development goals, including income inequality. We conclude that differences in initial conditions (history, culture, geography and levels of industrial and institutional development) preclude any single development policy package from being universally effective.     

中国服务贸易国际地位与竞争力比较

国际服务贸易的发展呈现出新的特征:服务可贸易性大大提高,技术知识密集性服务贸易发展很快,发展中国家在服务贸易中的地位在上升,服务贸易壁垒更加隐蔽化。中国的服务贸易虽然在改革开放后有了较大发展,但国际竞争力仍然较低。主要体现在:服务贸易开放度不高;年增长率较高但相当一部分靠进口维持;国际占有率不高;技术、知识型服务偏低。中国服务贸易的显示比较优势指数不仅低于发达国家,甚至与一些发展中国家也有差距。     

Trends,Countertrends, and Gaps in Women's Employment

The factors driving global integration, namely, trade expansion, technological change, and the internationalization of production have altered production patterns and changed the composition of output in both developed and developing countries. As global patterns and modes of production have changed there has been a general shift away from agriculture toward industry and services. Along with these output changes have come significant changes in regional and national employment. In developing and developed countries, these changes span divergent trends. On the one hand, there is the increased availability of more and better quality employment as workers shift out of agriculture and subsistence production and into waged employment in the expanding manufacturing and service sectors. On the other hand, there have been sectors where the trend has been away from formalization toward the informalization and semi-formalization of production activities and employment practices. Women have generally benefited from improvements in the world economy. This article demonstrates, however, that patterns of employment and income generation among women often diverge, however, from global trends in important ways that suggest that the forces shaping global integration effect women differently. The article frames a policy discussion that the International Center for Research on Women led to debate the implications of recent trends in women's employment in the developing and developed world. The six articles in this section represent this discussion. They span a range of empirical and theoretical inquiry, exploring global employment trends and highlighting changes in women's participation in formal and informal economic activities.     

The Impact of FDI on Developing Countries

I. IntroductionForeign direct investment (FDI) has been one of the defining features of the world economyover the last two decades. It has grown at an unprecedented pace for more than ten years,with only a slight interruption during the recession of the early 1990s. Almost all economiesnow are competing to attract multinational corporations (MNCs). Inward FDI flows havebeen far exceeding private debt flows until recently in some emerging market economies. Interms of geographic distributio…