外商投资企业转移定价及其法律应对

"转移定价"是外商投资企业管理中一个十分突出的问题。转移定价行为带来了收入与支出的跨国不正常分配、带来了外商投资企业虚亏实盈、带来了外商直接投资的关联效应的降低。转移定价主要原因在于:我国相关税收法律制度的适应性相对薄弱、调整方法和使用顺序值得商榷、产生企业转移定价的根本性问题依然没有得到解决。对此,应完善我国关联交易转移定价相关法律规范,加强对关联交易转移定价信息披露的法律监管,同时,积极制定预约定价法律制度。     

对外开放格局下承接农业产业转移对现代农业发展的影响研究

加快现代农业发展是十二五期间我国农业发展的重要战略。在国际及国内区际产业转移背景下,承接农业产业转移对承接地区现代农业发展具有重要的推动作用,一是推动农业技术体系的转型和升级,二是推动农业生产方式的全面革新,三是推动现代农业产业结构体系的形成。必须创新农业发展策略,以发挥承接农业产业转移对现代农业发展的积极作用,加快现代农业发展。     

管理层收购中国有股权转让价格的辩析

MBO价格低于每股净资产值,其中最重要的一点就是对企业管理层历史贡献的合理补偿,这也是对企业家人力资本价值的承认,是按要素分配原则的体现。     

市场竞争、东道国引资政策与跨国公司的技术转移

在一个两阶段古诺竞争模型基础上,本文研究了东道国引资政策对跨国公司技术转移的影响,结果显示,跨国公司对东道国的技术转移取决于东道国市场竞争程度、本地企业的模仿能力与跨国公司的技术转移成本。在东道国企业模仿能力有限的情况下,跨国公司低技术的直接投资将损害东道国企业,从而降低东道国的国民福利水平;文章同时研究了市场竞争对跨国公司技术转移的影响,结果表明,对东道国来说,维持一个适度有序竞争的国内市场,同时对跨国公司的直接投资进行有选择地甄别与吸收,比单纯的竞争战略更有利于跨国公司的技术转移与技术扩散。     

Transfer payments from the central government to the local governments and the local governments' efforts on taxation: taking China as an example

The influence of the transfer payments from the central government to the local governments on the local governments' efforts on taxation must be taken into consideration by every country for the design of the transfer payments. Based on the theoretical analysis on the influence of the transfer payments from the central government to the local governments on the local governments'payments, this paper indicates that the local governments'efforts on taxation depends on the demand elasticity of the district for public goods. It increases with the increase of the elasticityλ.Judge the degree of the local government's efforts on taxation by measureλ. After an empirical analysis on the transfer payments from the central government to the local governments from 2000 to 2004, thins paper gets the conclusion that the local governments'efforts on taxation abates with the increase of supporting payments or with the increase of the ratio of transfer payments to local willing public payments. Under specific circumstances, the higher the ratio of transfer payments to the local fiscal expenditure is, the smaller the local governments' efforts on taxation is under the central payments, whereas the higher the local income is, the higher the efforts is under the eentral payments. Based on this. this paper gives the meanmg of its corresponding policies.     

Export-promoting production subsidies and the dynamic gains from experience

This paper examines export-promoting production subsidies in a dynamic product-cycle model with learning by doing and spillovers from experience. History dictates that the South is less experienced than the North and, thus, produces less advanced goods. Non-uniform Southern export promoting production subsidies applied to a small set of marginal industries that are on the verge of being internationally competitive, generate conventional static benefits for the South and costs for the North. Since such an industrial policy expands the South's range of production, it ultimately enhances Southern learning. The South's rate of production and technology transfer and the North's rate of innovation both increase, creating dynamic benefits for each country. While the South must gain overall, the North will also gain if the dynamic benefits outweigh the static costs.     

农村剩余劳动力转移与教育投资主体多元化

现阶段我国面临农村剩余劳动力转移的巨大压力,而农村教育水平低是制约农村剩余劳动力转移的根本性原因。在农村教育投资机制中,政府、企业与农户均呈现出投资不力状况,建立多元化的农村教育投资新机制,鼓励多方投资农村教育,提高农民素质,实现农村剩余劳动力的转移。     

论政府间转移支付的分类

进一步完善我国政府间转移支付体系是当前和今后面临的一个重大课题.我们认为,政府间转移支付按照目标和功能的不同,可分为以下4类:以均等化为目标的转移支付、解决辖区间外溢性问题的转移支付、中央委托地方事务引致的转移支付、以增强国家政治控制力为目标的转移支付.     

我国转让定价税务管理中存在的问题及改进建议

外资企业在我国投资、经营过程中,存在运用转让定价等手段转移利润、逃避税收负担的问题。为了消除转让定价避税带来的危害,我国出台了一系列转让定价税务管理法律法规,不断建立健全转让定价税务管理制度,取得了一定的成效。但我国转让定价税务管理还存在诸如管理制度不完善等问题。本文认为,针对我国转让定价税务管理的现状,我们要在建立科学、完备的转让定价税收法律法规体系,扩大转让定价审计的数量和范围等方面下功夫,不断改进我国转让定价税务管理。     

国外农村土地信托:研究现状及借鉴

国外关于农村土地信托的研究主要涉及土地信托的产权基础、土地信托的目的和作用、土地信托中的公私关系、组织形式和运作模式几个方面,主要以土地所有权私有化为前提,但已将研究重点从所有权转移到使用权和控制权,且成果主要集中在农村土地改革和土地资源保护方面.因此,通过对国外上述研究成果综述和简要评论,可以为我国在该领域的研究提供借鉴.