国民待遇的误区与政策选择

近年来，我国对外商投资政策进行了一系列调整，外商投资企业除还保留一定所得税优惠外，与内资企业的待遇已基本拉平，近期，国家有关部门正考虑调整税收政策，其中这一就是要根据世界贸易组织的要求，对外商投资实行国民待遇，取肖对外商投资企业的所得税优惠，仔细分析，似乎对WTO国民待遇原同的理解有所偏差，并且目前取消外商投资优惠政策的条件也尚不成熟。     

外商投资国民待遇问题新探

<正> 外商投资待遇问题一直是国际投资法中的一个核心问题,而其中的国民待遇问题则尤其受到人们的关注。下面,笔者将从国民待遇的来源、内涵及与其他待遇制度的关系、适用惯例等角度出发,并联系我国当前的实际,对外商投资国民待遇问题试作一番新的探讨。     

向超国民待遇说"不"

所谓超国民待遇即指赋予外国人超过本国国民的待遇。改革开放以来，外商投资企业超国民待遇在我国大量存在，迄今仍然层出不止。对外商投资企业是否继续给予超国民待遇的争论已持续几年，特别是在我国加入世贸组织以来，争论更为激烈。逐步对外商投资企业实行国民待遇应是中国外资政策调整的主要方向，但还没有时间表。外商投资超国民待遇问题，十届全国人大第二次会议又被代表提出，现     

国民待遇、超国民待遇与次国民待遇

国民待遇又称平等待遇，在一般的贸易协定中，是指成员之间相互保证对方的公民、企业、船舶在本国境内享有与本国公民、企业、船舶同样的待遇。实施国民待遇必须是对等的，不得损害对方国家的主权，并只限制在一定的范围之内。世界贸易组织的国民待遇是指，对其他成员的货物、服务、服务提供或企业、知识产权所有或持有所提供的待遇，不低于本国同类货物、服务、服务提供或企业、知识产权所有或持有所享有的待遇。国民待遇强调的是对外国商品和投     

MNEs and policy networks: Institutional embeddedness and strategic choice

Political strategies are a crucial matter for MNEs in the context of globalization. We argue that MNEs’ influence on political decision-making depends on their insertion into policy networks, which define the institutional framework and the interaction patterns of business/government relations in different issue-areas. Then, we propose a stylized taxonomy regarding the differentiation of MNEs’ political leverage in various domains, at a home country level. Finally, we explore the influence of political power at home on MNEs’ strategic approaches to the host countries, taking into account the bargaining power of local actors in the concerned issue-areas.     

Climate policy and interest Groups—A Public choice analysis

Climate policy is particularly prone to the activities of interest groups. How have these shaped the development of policy targets and instruments?     

中国广告产业集群化发展的战略选择与制度审视

本文运用产业集群理论,阐述了中国广告产业集群化发展的现实必需及其战略意义。文章在审视中国广告产业现状的基础上,指出中国广告公司要实现对广告业发达国家的超越,必须创新广告产业发展路径,走专业化-专门化-集群化-规模化的产业发展之路,专业化和专门化是集群化发展的基础和保障,规模化是集群化发展的必然走向,而公共政策的制度供给则是广告产业集群化发展的迫切需求。     

Strategic trade policy with endogenous choice of quality and asymmetric costs

This paper examines strategic trade and joint welfare maximizing incentives towards investment in the quality of exports by an LDC and a developed country. Firms first compete in qualities and then export to an imperfectly competitive, third country market. Under Bertrand competition, unilateral policy involves an investment subsidy by the low-quality LDC and an investment tax by the developed country, whereas jointly optimal policy calls for the reverse so as to reduce price competition by increasing product differentiation. Under Cournot competition, unilateral policy is also reversed from the Bertrand outcome, but jointly optimal policy involves a tax in both countries.     

论文化软实力与国家发展战略选择

文化软实力是指一个国家的文化吸引力和影响力,是国家软实力的最重要组成部分,是关乎国家发展战略的重要因素.只有创新内需型和创新外需型发展战略,才能保证一个国家持续、长久的发展文章指出,中国国家发展战略的文化落点,一是围绕创新文化的构建,培育全民族创新精神;二是立足创新环境的建设,弘扬以"和"为核心的中国传统价值观:三是依靠文化产业的承载,提升国家形象.     

关于会计政策选择对会计行为影响的探讨

会计政策选择是企业选择会计目标和会计准则的行为,它贯穿于整个会计过程,是直接影响企业各利益方的决策行为.本文针对会计政策选择过程中面临的会计行为问题提出优化策略,以期通过本文的阐述使企业能够认真选择会计政策,使选择效果不断推向升级.     

Optimal monetary policy in a currency area

This paper investigates how monetary policy should be conducted in a two-region general equilibrium model with monopolistic competition and price stickiness. This framework delivers a simple welfare criterion based on the utility of the consumers that can be used to evaluate monetary policy in a currency area. If the two regions share the same degree of nominal rigidity, the terms of trade are completely insulated from monetary policy and the optimal outcome is obtained by targeting a weighted average of the regional inflation rates. These weights coincide with the economic sizes of the region. If the degrees of rigidity are different, the optimal plan implies a high degree of inertia in the inflation rate. But an inflation targeting policy in which higher weight is given to the inflation in the region with higher degree of nominal rigidity is nearly optimal.     

保税区外汇管理新法

新的《保税区外汇管理办法》已从10月1日起施行,它意味着国家已在着手理顺保税区政策。当前保税区发展的最大困扰是政策问题,包括政策不清、部门之间政策相互矛盾等。今年