Over the past decade,the Chinese tax authorities have been actively supporting the development of the Belt and Road Initiative,by creating a unique cross-border tax and fee service model with Chinese characteristics,w...Over the past decade,the Chinese tax authorities have been actively supporting the development of the Belt and Road Initiative,by creating a unique cross-border tax and fee service model with Chinese characteristics,which has laid a solid foundation for the establishment of the"TaxExpress"cross-border service brand.In October 2023,the State Taxation Administration of China(STA)officially launched the"TaxExpress"brand,focusing on one service matrix,two service teams,three service mechanisms,and four knowledge products.The brand aims to enhance cooperation between ministries and commissions,promote international exchanges,and establish a framework for effective cross-border tax and fee services.Moving forward,the STA will continue to leverage existing resources to support high-level opening up,by enhancing brand value,improving measures for international tax and fee services,expanding cross-border tax and fee services,strengthening professional talent teams,so as to develop a cross-border tax and fee service system that combines Chinese characteristics with international best practices.展开更多
In the middle of current finance tsunami,there demand measures from the governments across the border between Hong Kong and Mainland to alleviate the financing difficulties faced by the Hong Kong invested enterprises ...In the middle of current finance tsunami,there demand measures from the governments across the border between Hong Kong and Mainland to alleviate the financing difficulties faced by the Hong Kong invested enterprises in Pearl River Delta(PRD).The paper describes the issues surrounding how innovative logistics techniques can be used to overcome border barriers to provide financing services to Hong Kong invested Processing Trade Enterprises(PTE)in PRD.The problems are identified for cross board financing.An analysis tool through risk transfer diagram is developed for service identification.Different financing instruments are reviewed using the tool developed in which the necessary financing logistics functions are identified.Service architecture is given for these financing logistics functions.A case study for cross border financing development in the context of bonded logistics parks shows that a cross border financing logistics park could be a viable approach to facilitating cross border financing development.展开更多
Cross-border e-commerce(CBEC)significantly stimulates foreign trade development and the flow of goods and services.This study,using Chinese city-level data and a multiperiod difference-in-differences model based on CB...Cross-border e-commerce(CBEC)significantly stimulates foreign trade development and the flow of goods and services.This study,using Chinese city-level data and a multiperiod difference-in-differences model based on CBEC comprehensive pilot zones,explores the impact of CBEC reform on urban service industry entrepreneurship.The results show that CBEC reform increased entrepreneurial activity,and this is confirmed by robustness tests.The mechanisms driving this efect include the attraction of foreign direct investment,improved information infrastructure,and talent development.Regional analysis reveals stronger effects in central,western,and noncoastal cities,and industry analysis highlights public and consumer services.Spatial heterogeneity shows that the reform's impact diminished with distance from pilot zones,with potential inhibitory efects in remote areas.This study demonstrates how CBEC reform can stimulate entrepreneurship and foster economicgrowth.展开更多
文摘Over the past decade,the Chinese tax authorities have been actively supporting the development of the Belt and Road Initiative,by creating a unique cross-border tax and fee service model with Chinese characteristics,which has laid a solid foundation for the establishment of the"TaxExpress"cross-border service brand.In October 2023,the State Taxation Administration of China(STA)officially launched the"TaxExpress"brand,focusing on one service matrix,two service teams,three service mechanisms,and four knowledge products.The brand aims to enhance cooperation between ministries and commissions,promote international exchanges,and establish a framework for effective cross-border tax and fee services.Moving forward,the STA will continue to leverage existing resources to support high-level opening up,by enhancing brand value,improving measures for international tax and fee services,expanding cross-border tax and fee services,strengthening professional talent teams,so as to develop a cross-border tax and fee service system that combines Chinese characteristics with international best practices.
文摘In the middle of current finance tsunami,there demand measures from the governments across the border between Hong Kong and Mainland to alleviate the financing difficulties faced by the Hong Kong invested enterprises in Pearl River Delta(PRD).The paper describes the issues surrounding how innovative logistics techniques can be used to overcome border barriers to provide financing services to Hong Kong invested Processing Trade Enterprises(PTE)in PRD.The problems are identified for cross board financing.An analysis tool through risk transfer diagram is developed for service identification.Different financing instruments are reviewed using the tool developed in which the necessary financing logistics functions are identified.Service architecture is given for these financing logistics functions.A case study for cross border financing development in the context of bonded logistics parks shows that a cross border financing logistics park could be a viable approach to facilitating cross border financing development.
基金support from the National Natural Science Foundation of China (No.72341014).
文摘Cross-border e-commerce(CBEC)significantly stimulates foreign trade development and the flow of goods and services.This study,using Chinese city-level data and a multiperiod difference-in-differences model based on CBEC comprehensive pilot zones,explores the impact of CBEC reform on urban service industry entrepreneurship.The results show that CBEC reform increased entrepreneurial activity,and this is confirmed by robustness tests.The mechanisms driving this efect include the attraction of foreign direct investment,improved information infrastructure,and talent development.Regional analysis reveals stronger effects in central,western,and noncoastal cities,and industry analysis highlights public and consumer services.Spatial heterogeneity shows that the reform's impact diminished with distance from pilot zones,with potential inhibitory efects in remote areas.This study demonstrates how CBEC reform can stimulate entrepreneurship and foster economicgrowth.
