International Trade and Health Policy: Implications of the GATS for US Healthcare Reform

This paper examines the implications of the General Agreement on Trade in Services (GATS), the World Trade Organization’s agreement governing trade in health-related services, for health policy and healthcare reform in the United States. The paper describes the nature and scope of US obligations under the GATS, the ways in which the trade agreement intersects with domestic health policy, and the institutional factors that mediate trade-offs between health and trade policy. The analysis suggests that the GATS provisions on market access, national treatment and domestic regulation, which are designed to eliminate ‘regulatory barriers’ to global trade in health services, limit the range of options that state and federal regulators and legislative bodies can employ to regulate the health sector and implement healthcare reforms. As such, the paper identifies the broader social and ethical implications of free trade policy.     

美国会计准则体系的重大变革及启示

安然事件及近年来的金融危机暴露出美国会计准则体系结构混乱、难以检索、难以应用的缺陷,因此美国对其会计准则体系作出重大变革,重整公认会计原则(GAAP)结构,正式启用,从根本上消除了美国以往由多个机构以多种形式发布多种准则文献的状况.这一举措将极大改善美国会计准则的质量,减少"准则超载"现象.降低准则复杂性,并推动美国会计准则与国际准则的趋同,最终将对各国会计准则的制定形式、格局和走向产生重大影响.     

FDI对我国税收政策敏感性分析

通过对我国1985-2006年间外商直接投资、税收优惠额以及外资企业有效税率之间的协整检验,计算了外商直接投资对税收优惠额和有效税率的敏感度系数。通过方差分解,指出有效税率对吸引FDI的贡献度比税收优惠额对吸引FDI的贡献度更为显著。通过脉冲响应分析发现,税收政策的变动在早期对吸引外商直接投资的影响较为明显;从长期来看,其影响力会随着时间而逐渐衰减,最终趋于平稳。本文利用以上结果,分析了"两税合一"对我国吸引外商直接投资的动态作用机制。     

Chinese FDI in the US:Beyond the Smoke Screen

The past 12 months have seen a string of front page news items on Chinese investment into the US.Most recently,the Chinese government complained to US counterparts after technology firm Huawei's acquisition of a small US telecom firm,ran into political opposition,forcing Huawei to give up on its purchase plans.The latest incident followed a couple of other failed acquisition attempts by Huawei that likewise encountered political resistance.     

国际税收协定与FDI相关性研究综述

目前学术界对国际税收协定能否促进一国的外商直接投资(FDI)流入存在较大的争议,多数早期的实证研究并没有找到支持该观点的证据.不过近年来有不少文献用新方法得出结论,认为国际税收协定对FDI确实存在正向激励效应.文章将主要循着理论分析及实证研究的思路,分别从三个方面对现有的相关文献作综述性回顾及总结.     

The deceptive allure of a Transatlantic Free Trade Agreement: A US perspective

The idea of a Transatlantic Free Trade Agreement enjoys strong support in both the United States and Europe. Our author takes a critical view of such an agreement in the light both of his overall assessment of the implications of regional trading pacts for the larger multilateral trading system and of issues raised by the particular details of a US-EU agreement. This article is based on a paper presented at the 1998 Congress of Istanbul, The New Atlantic Initiative, May 1–3, 1998.     

Subsidies for FDI: Implications from a model with heterogeneous firms

This paper analyzes the welfare effects of subsidies to attract multinational corporations when firms are heterogeneous in their productivity levels. I show that the use of a small subsidy raises welfare in the FDI host country, with the consumption gains from attracting more multinationals exceeding the direct cost of funding the subsidy program through a tax on labor income. This welfare gain stems from a selection effect, whereby the subsidy induces only the most productive exporters to switch to servicing the host's market via FDI. I further show that for the same total subsidy bill, a subsidy to variable costs delivers a larger welfare gain than a subsidy to the fixed cost of conducting FDI, since a variable cost subsidy also raises the inefficiently low output levels stemming from each firm's markup pricing power.     

中国税制改革十大走势

一、国内外企业所得税将趋合并 中国加入WTO后,国内外企业税制改革势在必行.新税制重要内容之一就是国内外企业所得税合并,所得税率大约为25%左右,为时需五年时间.而目前国内企业为33%,外资企业为15%,税负不公平.     

波兰养老保险制度改革及对中国的启示

波兰是前社会主义国家,随着“和平演变”,波兰长期推行的“国家保障型”社会保障模式也随之发生改革．养老保险制度改革则是首当其冲。波兰自1999年养老保障体系实行社会化改革,建立起多支柱养老保障体系。从目前来看,新的养老保障体系符合波兰国情,运行状况良好,改革颇有成效。波兰与我国国情有较大差异．但改革的根本原因都是市场经济转轨的需要和应对人口老龄化的挑战,我国可以从其改革的经验教训中获得启示。     

物业税改革框架下的购房需求变化

物业税改革的主要内容包括该税种的开征、实行土地年租金制及其他配套的房地产税收改革.通过构建物业税改革前后购房者的总持有成本函数、自住型和投资型购房者的需求函数并进行对比分析,得出如下结论:开征物业税和土地年租金对房价的影响效果并不确定,不会直接降低总房价故并不会对自住型购房需求带来实质性影响;物业税的相关减免政策能够鼓励合理的住房消费并抑制奢侈性住房需求;开征物业税、实行土地年租金以及房地产税收改革的配套措施能够有效阻滞投资型购房需求.     

现行个人所得税制改革的思考

随着我国经济的高速发展 ,城乡居民的个人收入增长迅速 ,个人所得税法在新的经济形势下暴露出诸多问题。所得税制度不合理 ,工资薪金所得费用扣除标准过低 ,边际税率过高 ,审报制度不规范 ,配套措施不健全 ,个人所得税的调节作用失灵 ,为适应我国目前实际情况的需要 ,针对以上问题 ,必须尽快对我国个人所得税制度进行改革     

浅析个税改革

我国于2018年8月31日通过了新修订的《中华人民共和国个人所得税法》。这是自1980年个税立法以来的第七次修改,与上次修改时隔7年,个人所得税是我国仅次于增值税、企业所得税的第三大税种,且个人所得税制度关系到社会公平和广大群众福祉,所以这次修改引起了全社会的广泛关注。个人所得税法的修改,既是落实党中央、国务院要求的重大战略举措,更是顺应民意和民心、中央主张和人民意志有效结合的一次重大改革。就个人所得税法修订内容,简要分析本次个税改革的利好效应和尚存在的不足之处及优化个人所得税的对策。     

论个人所得税制度的改革

我国现行的个人所得税制度经过十多年的实践,其弊端日渐突出:征税范围过于狭窄;现行的分类课税模式不符合按能负担原则;费用扣除不规范;税率结构不合理;征管方式落后。因此必须进行改革,使个人所得税整体功能得到正常发挥。     

Reform of the Japanese food distribution system: Implications for consumers

Economic and social change in Japan together with foreign pressure, has forced the Japanese government to alter government regulations affecting product distribution in Japan. The most important of these regulations is the Large-Scale Retail Store Law. Changes to this regulation, combined with other developments in the Japanese economy and society, have pressured established retailers, particularly the department stores and mom and pop shops. More supermarkets have been built and discount stores are becoming a force in the retail industry. This paper will discuss these developments and outline possible implications for Japanese consumers.

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Die Reform des japanischen Verteilungssystems für Nahrungsmittel: Implikationen für die Verbraucher

Zusammenfassung Wirtschaftlicher und sozialer Wandel in Japan in Verbindung mit ausländischem Druck haben die japanische Regierung gezwungen, Maßnahmen zur Regulierung der Produktverteilung und des Einzelhandels zu ändern. Änderungen der einschlägigen Gesetzgebung und andere Entwicklungen in der japanischen Wirtschaft und Gesellschaft haben den angestammten Einzelhandel stark in Bedrängnis gebracht, insbesondere die Warenhäuser und die Tante Emma-Läden, von denen es in Japan traditionell viele gibt. Stattdessen sind mehr Supermarktketten und Discountläden entstanden, die sich eine starke Stellung im Einzelhandel erarbeitet haben. Der Beitrag diskutiert diese Entwicklungen und skizziert ihre Bedeutung für die japanischen Konsumenten.

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Paul Riethmuller is Senior Lecturer, Department of Economics, The University of Queensland, Brisbane Qld 4072, Australia.Funding for this paper has been provided by the Rural Industry Research and Development Corporation.     

外国直接投资对我国税收贡献及影响的实证分析

在实证分析外国直接投资对我国各项税收总额及关税的定量贡献的基础上,采用行业分析的方法分析了外国直接投资对我国税收贡献的现状及存在的问题。本文认为虽然外国直接投资极大地促进了我国涉外税收、各项税收总额以及关税的增长,但给予其税收优惠也在一定程度上侵蚀了我国的税基,减少了税收收入。有必要分步骤地进行现有税收制度改革,最终统一内外资企业的税收制度。     

美在华直接投资对中美贸易不平衡的影响

本文利用美在华直接投资和中美贸易的相关数据通过协整检验并构建误差修正模型,较为清晰地说明中美贸易不平衡问题在很大程度上是由美在华直接投资所引致并扩大,这种引致过程主要通过美在华投资企业加工贸易返销美国造成。实质上体现了国际产业结构演进的必然结果,中美贸易不平衡的局面会作为投资贸易一体化趋势下的全球各国经济关系中的重要现象而长期存在。同时,这种贸易不平衡局面会在中国经济各方面快速发展的一个相对长期的过程中趋于平衡。     

外资企业税收负担与FDI规模——基于省级面板数据的分析

本文将外资企业的增值税和企业所得税税负作为主要的解释变量,利用省级面板数据来实证检验其对地区FDI规模的影响,并通过测算相关系数来分析FDI对增值税和企业所得税税负的敏感程度,分析表明：不论是增值税税负还是企业所得税税负,都对地区的FDI规模有较强的负面影响,相比于增值税税负,FDI对企业所得税税负的敏感程度更高。     

分税制下税收征管体制改革探讨

分税制下的税收征管体制已经实行了10年之久,财政界和学术界对其运行效果十分关注,是否需要改革说法不一.本文分析了目前税收征管体制存在的问题及其原因.在此基础上,借鉴国内的经验,参考国外的情况,提出国税局和地税局应该走合并的道路,从而减少征管成本,提高征收效率.     

A Gap Analysis of a CPA Tax Service and the Implications for Enhancing Service Quality

ABSTRACT

Certified Public Accounting (CPA) firms are “pure” services where the customer is buying the knowledge and expertise of the accounting professional. Marketing the “expertise” of certified public accounting firms is challenging because the client's expected and perceived levels of service quality is not clearly understood. This article presents a service blueprint of an income tax service and highlights potential failure points that can impact process and outcome qualities. Some recommendations are made for improving the tax service to achieve higher levels of service quality.