关于资产重组中涉及流转税政策的思考

企业通过资产重组，优化资本结构，从而获得比较有利的发展空间。但其中涉及到的流转税问题不容忽视。     

室内空气检测仪器设备期间核查

仪器设备的准确性是保证检测工作质量、获得可靠测量数据的基础,按期进行仪器设备周期检定/校准,并进行期间核查,是保证检测数据准确性的必要手段。     

激发极化法在寻找金矿中的应用

某地经由前期地质人员通过大量实地查勘与槽探工作,大致查明了区内基本地质特征、金矿点分布和矿体的规模、产状、形态,初步查明了矿石的结构构造、物质成份等。但要开展生产活动,仍需进一步对矿区内不同岩性及矿层的物性差异进行测试分析;寻找和圈定硫化物富集体及成矿有利带,推断其金矿(化)体分布范围、规模及赋存状态。利用激发极化法对矿区进行中梯扫面及测深工作,更好地为地表工程揭露和深部工程验证提供了依据。     

产业内贸易对中国技能 工资差距的影响

本文试图考察产业内贸易对技能工资差距的影响,理论分析表明：它随劳动力条件的变化而变化,在劳动力无限供给条件下它取决于技术劳动力的绝对需求,由于产业内贸易必能刺激技术劳动力的绝对需求,因此必然会扩大工资差距。但在劳动力条件转向有限供给后,它又取决于技术劳动力的相对需求,而产业内贸易未必使之扩大,特别是对两类劳动力替代弹性较大的部门来说,可能会使技术劳动力的相对需求下降,并使技能工资差距收缩。本文基于中国33个产业的5年面板数据验证了上述假说。     

浅析工程施工阶段的工程造价控制

我国作为基建大国,施工阶段的工程造价控制不容忽视,尤其是进行工程投资的中间成本管控,对降低投资成本,规范建筑市场、提高投资效益、推动基础设施建设具有重要的意义。     

Foreign sourcing and exporting

The aim of this paper was analysing the role of sourcing intermediate inputs internationally on export decisions and distinguishing whether intermediates are sourced from firms belonging to the same business group or from independent suppliers. To analyse firms' export decisions, we use a specification that also accounts for sunk costs and accumulated experience in export markets (i.e., export market learning). We consider that importing intermediates might have direct and indirect effects (operating through enhanced productivity) on the export participation decision. The direct effects on exporting are isolated once we control for productivity and the effects of belonging to an international group. We use a manufacturing panel data set drawn from the Spanish Survey on Business Strategies (ESEE) for the period 2006–14. Both productivity and inward or outward FDI increase the probability of exporting. Moreover, our results uncover the existence of sunk costs and export market learning, and also the relevant role played by intermediate imports in firms' export choices. Their effects act both through the (indirect) channel of enhancing firms' productivity and through a direct effect related to product upgrading, more competitive selling prices or learning from the firm's import experience.     

国内商品贸易与居民消费水平——最终消费品及中间品流通的支撑作用

构建商品自由流通的国内统一市场能够增进消费者福祉。在地区间市场开放的条件下，对于有大量商品销往外地的地区而言，其中相应产业应具有较强的竞争力，且该商品在当地的消费市场应更为发达；而当一个地区特定产业的生产规模较小时，外地商品流入将对当地的居民消费产生支撑作用。进一步地，以中间品流通为基础的国内价值链分工能够提升产品竞争力,表现为大量商品外销的地区中交通运输、批发零售等流通行业活动的中间投入需求较大。以全国31个省2007、2012年投入产出表及经济运行数据为基础构建计量模型进行实证分析，结果印证了上述地区间商品贸易与居民消费水平间的关系机制。由此可以说明，促进地区间最终商品和中间品市场整合对于提升居民消费具有积极意义。     

Country size and trade in intermediate and final goods

This paper documents a negative relationship between country size and the share of final consumption goods in total exports. A model is developed, based on the division of labour and comparative advantage, to explain this relationship. Labour is used to produce traded intermediate inputs which are used in the production of traded final goods. Large countries gain relatively more from comparative advantage than from the division of labour, while the opposite is true for small countries. As in the data, large countries export a smaller share of final goods and a larger share of intermediate goods than small countries. It is shown that the model developed in the paper yields the same results as a model based on monopolistic competition.     

物流业与制造业产业关联研究

基于2012、2015及2017年投入产出表,通过计算中间需求率、中间投入率、影响力系数及感应度系数等指标,分析我国物流业与制造业的产业关联现状。研究结果表明:制造业对物流业的中间需求相对稳定,物流服务投入在制造业总投入中的比重虽然较低,但也基本稳定;且制造业对物流业的拉动能力强于物流业对制造业的拉动能力。因此我国物流业与制造业的关联性仍有待提高。