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全球及中国保理行业发展特点、趋势分析与政策建议 被引量:6
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作者 曲维玺 韩家平 《国际贸易》 CSSCI 北大核心 2019年第1期90-96,共7页
保理已成为全球范围内发展最快的供应链金融业务,在促进国内外信用贸易、满足中小企业融资、服务实体经济方面发挥着越来越重要的作用。21世纪以来,全球保理行业一直保持8%左右的年复合增长率,总体表现出强劲的发展势头和典型的逆周期... 保理已成为全球范围内发展最快的供应链金融业务,在促进国内外信用贸易、满足中小企业融资、服务实体经济方面发挥着越来越重要的作用。21世纪以来,全球保理行业一直保持8%左右的年复合增长率,总体表现出强劲的发展势头和典型的逆周期特点。2017年全球保理业务加速增长,对经济的贡献率有所上升,中国再次超过英国成为全球第一大保理市场,其中商业保理的贡献尤为突出。目前保理业务与科技加速融合、创新活跃,我国保理业务创新已走在全球前列。与此同时,我国保理行业(尤其商业保理行业)还面临法规不完善、支持政策缺乏、税负过重、外汇结转障碍、融资渠道狭窄和风险控制难等问题,亟须尽快加以解决。 展开更多
关键词 保理行业 供应链金融 中小企业 风险控制 金融科技 营改增
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关于商业保理行业增值税税收的一些思考
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作者 王雪凡 《中国经贸》 2023年第15期103-105,共3页
随着经济新常态的逐步确立,商业保理行业在为中小微企业提供融资支持方面发挥了重要作用。然而,作为增值税改革的重要内容,商业保理行业的增值税问题及其影响值得深入研究。本文分析了商业保理业务的类型和运营模式,探讨了有追索权和无... 随着经济新常态的逐步确立,商业保理行业在为中小微企业提供融资支持方面发挥了重要作用。然而,作为增值税改革的重要内容,商业保理行业的增值税问题及其影响值得深入研究。本文分析了商业保理业务的类型和运营模式,探讨了有追索权和无追索权保理业务。此外,还关注了商业保理公司的成本构成及增值税的影响,以及利息支出不得抵扣和保理公司成为贷款服务最终消费者等问题及税收筹划问题。最后,提出了一些政策建议,以推动保理行业差额征税政策的制定,强化和优化增值税抵扣链条,以及增强保理公司的税收筹划意识和能力。 展开更多
关键词 商业保理行业 增值税税收 政策建议
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浅论我国银行业国际保理业务的发展策略 被引量:1
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作者 王红斌 陈建南 《金融与经济》 北大核心 2002年第12期33-34,共2页
保理简而言之是一种信用管理和融资方法,源于英文"Factoring",从使用范围来说可分为国内保理和国际保理.国际保理业务(International Factoring)是指出口商以挂账、承兑交单等方式销售货物时,保理商买进出口商的应收账款,并... 保理简而言之是一种信用管理和融资方法,源于英文"Factoring",从使用范围来说可分为国内保理和国际保理.国际保理业务(International Factoring)是指出口商以挂账、承兑交单等方式销售货物时,保理商买进出口商的应收账款,并向其提供资金融通、进口商资信评估、销售帐管理、信用风险担保、账款催收等一系列服务的综合金融服务方式.国际保理商联合会(FCI)在2000年5月的年会上得出的两个主要的结论之一即是:保理在国际贸易中正变得越来越重要. 展开更多
关键词 中国 行业国际保理业务 发展策略
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浅析我国保理行业发展现状、问题、及解决思路 被引量:1
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作者 袁义林 《今日财富(中国知识产权)》 2019年第4期32-33,共2页
随着改革开放和对外开放程度的不断深入,我国在经贸领域的探索不断进行。保理业从进入中国到现在已有26年的发展历史,在发展过程中既有机遇又有挑战,作为我国在贸易领域的新兴业务,无论其成熟性、专业性、还是先进性都需要继续发力。本... 随着改革开放和对外开放程度的不断深入,我国在经贸领域的探索不断进行。保理业从进入中国到现在已有26年的发展历史,在发展过程中既有机遇又有挑战,作为我国在贸易领域的新兴业务,无论其成熟性、专业性、还是先进性都需要继续发力。本文从银行保理和商业保理两大保理发展的角度出发,先分析了我国现代保理业发展的现状,再对保理行业存在的问题进行剖析,最后对我国保理行业发展存在的问题提出相关解决思路。 展开更多
关键词 市场定位 保理行业 保理业务 解决思路
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基于建筑行业的“保理+基金”业务模式研究
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作者 李海鑫 《中文科技期刊数据库(全文版)经济管理》 2023年第5期17-20,共4页
反向保理业务主要是针对建筑行业核心企业对下游供应商应付账款偿付需求,由下游供应商对建筑行业核心企业的应收账款通过保理公司进行融资,以延长核心企业资金支付周期,缓解支付压力。逐步将保理业务的服务范围向核心企业的项目中前期延... 反向保理业务主要是针对建筑行业核心企业对下游供应商应付账款偿付需求,由下游供应商对建筑行业核心企业的应收账款通过保理公司进行融资,以延长核心企业资金支付周期,缓解支付压力。逐步将保理业务的服务范围向核心企业的项目中前期延展,将反向保理业务与基金业务相结合,以一揽子的资金解决方案助力主业单位高质量发展。 展开更多
关键词 保理+基金”业务模式 商业保理行业 反向保理业务 展业协同
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Molecular Simulation Study on Interaction of Thiophene Sulfides with Transition Metals 被引量:6
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作者 LiuYujian LongJun ZhouHan ZhuYuxia DaZhijian 《China Petroleum Processing & Petrochemical Technology》 SCIE CAS 2003年第4期43-49,共7页
The computer molecular simulation technique was applied to study the chemisorption of thiophene and tetramethylthiophene as the model sulfides on the simple oxides and complex oxides of some transition metals as the c... The computer molecular simulation technique was applied to study the chemisorption of thiophene and tetramethylthiophene as the model sulfides on the simple oxides and complex oxides of some transition metals as the catalytic materials. The study disclosed that the thiophene sulfides could enter into chemisorption with metal oxides such as VO, ZnO, NiO and Zn-Al-spinel. This interaction could lead to thiophene molecular structure deformation to be in an activated adsorption state, which could help to promote the conversion of thiophene sulfides in the course of catalytic cracking. The VO with a valence of 2 could provide relatively strong selective adsorption sites for the conversion of thiophene sulfides to apparently transform the molecular structures and electron cloud states of such heterocyclic sulfur compounds such as thiophene and tetramethylthiophene into an activated adsorption state. The effect of this interaction was more pronounced with respect to tetramethylthiophene. 展开更多
关键词 catalytic cracking sulfur reducing mechanism THIOPHENE molecularsimulation transition metal oxides VANADIUM
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Environmental Issues and Management for Hydropower Peaking Operations
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作者 Helen Locher 《Small Hydro Power News》 2005年第81期15-19,共5页
Many hydropower plants are operated as peak generators or frequency controllers, because they can change their output quickly to follow the fluctuating power demand. When meeting peak load requirements, a power statio... Many hydropower plants are operated as peak generators or frequency controllers, because they can change their output quickly to follow the fluctuating power demand. When meeting peak load requirements, a power station is turned on at a particular time during the day, generates power at a constant load for a certain number of hours, and is then turned off or set to a different load for another time period, resulting in a high variability inflow discharges. Where reservoir hydro schemes are operated primarily to provide peak load services, there are particular environmental risks that should be considered in any environmental impact assessment. At a minimum these should focus on water quality, fluvial geomorphology, riparian vegetation, macro-invertebrate and fish communities underpinned by a sound hydrological analysis. Frequent temperature changes may occur downstream of a peaking power station; increased seepage-induced erosion of riverbanks due to frequent water level drawdowns; and impacts to macro-invertebrate and fish communities due to rapid and frequent in channel habitat conditions. With a sound understanding of the potential environmental issues, there are strategies that can be employed at the siting and design stage to minimize or mitigate these risks, including but not limited to minimum environmental flows, ramping rules, utilization of a re-regulation storage and localized treatment works. 展开更多
关键词 HYDROPOWER ENVIRONMENTAL peaking HYDROPEAKING MITIGATION
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Pricing Catastrophe Bond by Esscher Transform
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作者 Jianxiang Shi Ruiguang Gong 《Journal of Systems Science and Information》 2008年第1期35-44,共10页
This paper developed a model for pricing catastrophe bond whose trigger is loss index. In the model Esscher transform which is a facility usually used in actuarial science now provides an easy way to calculate Radon-N... This paper developed a model for pricing catastrophe bond whose trigger is loss index. In the model Esscher transform which is a facility usually used in actuarial science now provides an easy way to calculate Radon-Nikodym derivative so that the whole pricing process becomes easier to understand. At the end of this paper we use this model to price a China typhoon catastrophe bond which is also designed by us. 展开更多
关键词 esscher transform catastrophe bond PRICING
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