选址节约理念在转让定价管理中的应用与挑战

近年来,选址节约成为我国税务部门高度关注的一个重要转让定价问题,也是应对跨国公司税基侵蚀与利润转移的反避税新理念。本文结合汽车制造业的案例,运用"四步法"阐述了对选址节约进行转让定价调整的理论基础和实务操作,并对选址节约理念在新兴经济国家转让定价管理中的挑战进行了分析。     

关于“选址节约”若干误区的探讨

选址节约是意指很多跨国企业为了获得超额利润而将企业设于低成本国家。本文针对中国选址节约存在的几个误区分别作一剖析。     

浅谈客运专线箱梁场选址、规划及建设

文章结合大同至西安客运专线中铁二十一局临潼制梁场选址,探讨了客专箱梁场在选址、上遵循的一些原则,梁场在规划及建设中经济节约原则,梁场在建场期间遵循的施工主线,工装配置及大型设备进场安排等,为以后客专箱梁场选址、规划及建设提供参考,务求使梁场选址、规划及建设符合工期、节约目的.     

导读

全国人大代表、湖北省统计局副局长、中南财经政法大学教授叶青撰写的《从机场建设费看财政负担的优化》一文,从机场建设费的不合理性引出政府性基金存在的问题,并提出整改的意见,进而对财政负担的另一重要方面——税收制度的完善提出了简明的改革建议。"选址成本节约"是一个与转让定价及反避税关系密切的话题。随着经济全球化的不断发展,更多跨国公司进驻中国,"选址成本节约"及其相关的税务问     

路网养护中拌和站选址方法探究

通过研究、分析和总结国内外有关拌和站选址研究文献。将拌和站选址按适用对象分为单一线路、区域路网两类。阐述了现有选址方法的基本原理,并对现有拌和站选址理论进行优缺点分析,预测未来拌和站选址理论的发展方向,对未来拌和站选址有借鉴意义。     

基于灰色关联分析法的商业银行网点选址研究——以建设银行衡水分行为例

网点作为商业银行为客户提供金融服务的主要渠道,其选址合理性关系到商业银经营效果和竞争力。本文对影响网点选址的因素进行归类,构建分析指标,引入灰色关联方法,对建设银行衡水分行市区16个网点进行选址分析。通过计算各网点的灰色关联度,为网点选址决策提供依据。本文为商业银行网点布局选址提供了新的思路和视角,定量和定性相结合的方法可以成为商业银行网点科学选址的实用工具。     

柔性环境下配送中心选址影响因素分析

本文首先对柔性进行了阐述,得出柔性的一般特征,其次阐述了配送中心的定义及其选址的重要性,最后分析了在柔性环境下对单配送中心及多个配送中心的选址影响因素进行了分析,具体分析在整个流程中会有哪些具体的因素会影响配送中心的选址。     

模糊数学在物流中心选址评价指标体系中的应用

物流中。作为现代物流系统有形的基础设施,往往在物流业中率先得到发展，而物流中心的选址布局对其能否充分发挥规模效益和服务优势起着决定作用。因此对物流中心的选址，必须进行科学的定性和定量分析。本文将模糊数学应用在物流中心选址评价指标体系中，对物流中心选址进行定性分析。     

社会物流条件下物流中心选址规划

在分析社会物流条件下物流中心选址问题的基础上,考虑物流中心固定费用和可变费用,建立了物流中心选址的双层规划模型:上层规划为物流中心选址的综合规划,下层规划为不同运营机制下的物流配送方案,并对该双层规划进行了求解。对于物流中心选址方法的研究,为物流中心的发展提供一种更健全的思想。     

基于熵权法和灰色关联的商业银行网点选址分析

银行网点作为商业银行为客户提供金融服务的基础设施,其选址是否合理关系到商业银经营效益和竞争力。在资源有限条件下坚持费用最小化原则,以市场供求关系为导向对网点选址进行科学决策,充分发挥网点的综合效应。首先将各类影响网点选址的因素进行归类,构建二级指标,然后利用信息熵来求得各因素的熵权,进而在信息不完全条件下引入灰色关联方法对商业银行的多个备选网点进行选址分析,通过计算得到备选网址的灰色关联度,最后根据具体关联度进行选址决策。     

“中国储蓄率之谜”的再探讨

本文针对“中国储蓄率之谜”问题进行研究,探究中国储蓄率如此之高的原因。文中构建了一个生命周期模型,并利用面板VAR模型得出了影响中国家户储蓄率如此之高的原因。文中构建了一个生命周期模型,并利用面板VAR模型得出了影响中国家庭储蓄率的因素。研究认为,储蓄率具有一个滞后效应,即本期储蓄率很大程度上受上一期储蓄率影响。家庭中子女数与储蓄率具有正相关关系,而教育成本的增加则会对储蓄率产生一个负向影响。此外,工资增长率的增加会使储蓄率上升,而人均资本率的增加会使储蓄率下降。     

Early influences on saving behaviour: Analysis of British panel data

Using data from the British Household Panel Survey and Understanding Society, we examine the saving behaviour of individuals over time. Initially, we explore the determinants of the saving behaviour of children aged 11–15. Our findings suggest that parental allowances/pocket money (earnings from part-time work) lower (increase) the probability that a child saves. There is also evidence that the financial expectations of the head of household have an influence on their offspring’s saving behaviour, where children of optimistic parents have a lower probability of saving by approximately 2 percentage points. However, there is no evidence of an intergenerational correlation in savings behaviour: the saving behaviour of parents appears to have no bearing on the saving decisions of their offspring. We then go on to explore the implications of the saving behaviour of children for their savings decisions in later life, specifically when observed in early adulthood. We find that having saved as a child has a large positive influence both on the probability of saving on a monthly basis and on the amount saved as an adult. This finding is robust to alternative empirical strategies including IV analysis where the most conservative estimates show that having saved as a child increases the probability of saving during adulthood by 12 percentage points.     

On the Relationship between Domestic Saving and the Current Account: Evidence and Theory for Developing Countries

We examine the relationship between domestic saving and the current account in developing countries. Our three main findings are that: (i) domestic saving has a small effect on the current account; (ii) domestic saving has a significant positive effect on the trade balance—this effect is much larger than the effect that domestic saving has on the current account; and (iii) domestic saving has a significant negative effect on net-current transfers. We use countries in the SSA region during the period 1980-2009 as a laboratory for an instrumental variables (IV) approach. The IV approach enables to obtain estimates of causal effects. Underlying the IV approach is the significant positive first-stage response of domestic saving to plausibly exogenous annual rainfall: an unanticipated, transitory supply-side shock. We construct a small open-economy DSGE model with debt adjustment costs and endogenous current transfers to match the empirical findings. The model enables to examine the relationship between domestic saving and the current account for different types of shocks. An important message of our paper is that, for developing countries, estimates of the relationship between domestic saving and domestic investment are not informative for answering the question how domestic saving affects a country's accumulation of net foreign assets.     

The Saving Gateway: Implications for Optimal Saving*

The Saving Gateway is a government saving initiative aiming to ‘kick‐start a saving habit among people on lower incomes’. Funds saved in a Saving Gateway account up to a monthly limit are matched by the government after two years at a rate of £0.50 per £1 saved. In this paper, a Saving Gateway account is embedded alongside an ordinary interest‐bearing account in a simple life‐cycle model of saving to assess the implications of the scheme for optimal saving. Among the findings are that, for agents with access to credit, the Saving Gateway is associated with a fall in saving during the life of the account and a rise in consumption. However, the scheme increases saving by the credit‐constrained. On their own, empirically plausible levels of habit formation in consumption preferences have too small an effect on saving to justify the scheme.     

Personal and Corporate Saving in South Africa

Low domestic saving rates in South Africa may perpetuate a low-growthtrap. The decline in government satfing, a major reason forthe overall decline in saving, is now being reversed. However,personal saving rates have fallen since 1993, and corporaterates since 1995, and both may decline further with lower realinterest rates. It is important to understand both personaland corporate saving behavior in order to formulate policiesto raise the domestic saving rate in line with the needs ofeconomic growth. This article summarizes previous work on thehousehold sector, emphasizing the role of financial liberalization,assets, and income expectations, and explains sectoral linksand policy implications. Further, it analyzes South Africa'scorporate saving rate in detail. Models are developed both forthe share of profits in national income, including the rolesof the terms of trade, tax effects, and the price to unit laborcost ratio, and for the share of corporate saving in profits,which is found to depend on inflation, the real interest rate,dividend taxation, and financial liberalization. Corporate savingis remarkably underresearched, given its importance in manyeconomies. This research thus puts the saving and growth concernsof Kaldor into a modern empirical context.     

Income Distribution and Aggregate Saving: Theory and China’s Evidence

Using a parsimonious heterogeneous-agent general equilibrium model, this study reveals a positive causal effect of income inequality on the aggregate saving rate. In the model economy, benevolent individuals save to leave offspring bequests. Since bequests are luxury, the rich have a higher marginal propensity to save. Then, else equal, a fall in income inequality will lower the economy-wide saving rate. The model predicts an augmented aggregate saving function: the aggregate saving rate depends positively not only on the aggregate income level, but also on the dispersion of income. We find some empirical support for this hypothesis using China’s province-level longitudinal data.     

Comparative precautionary saving under higher-order risk and recursive utility

Measuring and comparing the precautionary saving motive rest almost exclusively on the expected utility framework, and only focus on income risk or coefficients of the Arrow–Pratt type. We generalize the standard approach by characterizing comparative precautionary saving under recursive utility for increases in income risk and increases in risk on the saving return, including higher-order risk effects. We express the comparisons in terms of precautionary premia. In addition, we define a new class of preference coefficients, and derive the associated conditions to predict a stronger precautionary motive. The coefficients provide a detailed picture of the preferences sustaining precautionary saving and could be useful in applications.     

Capital mobility and the relationship between saving and investment rates in OECD countries

This paper considers tests that use data on saving and investment rates to determine the degree of international capital mobility. Two types of evidence are presented to show that a high correlation between saving and investment rates across OECD countries can be consistent with a high degree of capital mobility. This evidence qualifies the conclusions of previous studies and casts doubt on the usefulness of testing hypotheses about capital mobility with data on saving and investment rates.     

Can Africa's Saving Collapse Be Reversed?

Private saving in Sub-Saharan Africa declined from more than11 percent of disposable income in the 1970s to less than 8percent in the 1980s and only partially recovered (to less than9 percent) in the 1990s. This article analyzes the determinantsof private saving in Sub-Saharan Africa, seeking to explainthe region's dismal performance and identify policies that couldhelp to reverse the region's decline in saving. The analysisshows that in Sub-Saharan Africa causality runs from growthto investment (and perhaps to private saving), whereas a risein the saving rate Granger-causes an increase in investment.Foreign aid Granger-causes a reduction in both saving and investment,and investment also Granger-causes an increase in foreign aid.The empirical analysis of private saving in Sub-Saharan Africaand other regions over 1970–95 suggests that private savingin Africa can be explained by standard behavioral models. Accordingto these models private saving in Africa lags behind that inother regions (most notably, the high performing Asian economies)because of the region's lower per capita income, high young-agedependency ratio, and high dependence on aid. The combined effectsof these factors substantially outweigh Africa's advantage fromits lower public saving and higher government consumption. Finally,analysis of the experiences of Kenya, Zimbabwe, and Botswanaprovides further insight into the saving process in Sub-SaharanAfrica.