后疫情时代“新基建”的投资与发展研究

“新基建”是指以5G、人工智能、工业互联网、物联网为代表的信息数字化基础设施建设。受新冠肺炎疫情影响,我国提出大力发展“新基建”作为加大投资、拉动内需的重要经济调节手段。同时,疫情期间催生的各类线上活动和国内巨大的市场需求也需要“新基建”来奠定发展基础。但仍需关注“新基建”目前盈利模式不明、重复投资显现、产业低端发展等问题的出现。文章提出通过加强顶层设计、深化共建共享、引导释放消费等方式来助力“新基建”,从而把握住第四次工业革命开端的历史机遇。

综合评估县域配电系统投资与发展状况的新方法

县域配电系统投资与发展状况综合评估是配电系统规划和投资需求分析的一个重要环节,也是值得研究的重要问题。县域配电系统评估指标具有混合多属性特征,为此首先提出一种面向对象的综合评估指标体系;然后采用组合权重法和自适应变权重机制确定指标体系的权重,其中组合权重法将指标权重分解为排序权重和分类权重,以分别反映评估指标的不同属性和不同评估对象之间指标样本值的整体差异对评估结果的影响程度,并分别借助序关系分析法和投影寻踪原理确定,进而再根据最小鉴别信息原理确定组合权重;之后采用自适应变权重机制对存在指标值严重偏离正常范围的评估对象进行权重修正;最后采用某省的5个县域配电系统实例对所提出的方法进行测试,并借助雷达图寻找电网建设的薄弱环节。仿真结果表明:所提出的评估方法能够合理反映县域配电系统的投资与发展状况。

促进非公有资本进入文化产业的思路和对策

随着非公有制经济的不断发展,其资本进入文化产业已呈不可阻挡之大势。如何尽快使非公有制经济与文化产业联姻,以推动文化产业的协调发展,是促进文化产业健康和谐发展的关键点。

Compliance of Documentation Transfer Pricing Requirements in Foreign Direct Investment Enterprises in Vietnam

The increase of inter-boundary transactions brings a number of benefits for enterprises. However, even when benefits of transfer pricing are evident, multinational organizations still face legal challenges, including performing parts of transactions in another jurisdiction and motives of tax officials in investigating transfer pricing. This is especially true when countries do not want to lose benefits from tax collection. Therefore, many countries and organizations such as the Organization for Economic Cooperation and Development （OECD）, Pacific Association of Tax Administrators （PATA）, the European Union （EU）, and Vietnam have introduced requirements for transfer pricing documentation to prevent transfer pricing manipulation and maintain benefits from taxes. The aim of this research was to assess the compliance of those requirements of foreign direct investment （FDI） enterprises in Vietnam. This article which is a summary of our research includes the following sections： （1） OECD guidelines of transfer pricing documentation; （2） Vietnam regulations of transfer pricing documentation; （3） results of the research; and （4） discussion and conclusion.