——访中国民航大学经济与管理学院教授、中国国际税收研究会学术委员励贺林 图片来源/新华社 ■ 中国经济时报记者 郭锦辉 数字经济发展带来新经济、新业态、新模式，在改变人们的生产生活方式、重塑经济社会发展格局的同时，也对现行税收体系带来了冲击。如何看待数字 经济全球税收治理带来的重要影响？中国经济时报记者专访了中国民航大学经济与管理学院教授、中国国际税收研究会学术委员励贺林。 数字经济全球税收治理博弈激烈 中国经济时报：目前，数字经济全球税收治理呈现怎么样的格局？数字经济税收对国际税收规则产生了哪些影响？ 励贺林：当前，国际形势变乱交织，联合国和多边主义受到冲击，全球治理赤字持续扩大，数字经济全球税收治理同样遇到重大挑战，国际税收合作的道 路并不平坦。在2021年10月13日于美国召开的二十国集团（G20）财长和央行行长会议上，各国财长和央行行长就应对经济数字化税收挑战的"双支柱"方 案达成最终共识，这是世界各国携手共同解决全球性问题的一次成功实践，对于建立公平合理的国际经济秩序具有十分重要的现实意义和深远的历史意 义。然而，国际税收新规则的道路并不平坦，尤其是特朗普开启第二个美国总统任期以来，数字经济全球税收 ...

原标题：加快完善高水平对外开放体制机制 开放是中国式现代化的鲜明标识。党的十八大以来，以习近平同志为核心的党中央坚持对外开放的 基本国策，推动形成更大范围、更宽领域、更深层次对外开放格局。随着全球经贸格局深刻调整、外部 环境不确定性进一步上升，世界经济发展面临诸多挑战。习近平总书记科学把握世界大势，多次强调坚 定不移推进高水平对外开放。党的二十届四中全会通过的《中共中央关于制定国民经济和社会发展第十 五个五年规划的建议》把"高水平对外开放体制机制更加健全"列入"十五五"时期经济社会发展的主要目 标，对"扩大高水平对外开放，开创合作共赢新局面"作出战略部署。这些重要论述和部署要求，既是立 足当下应对外部风险挑战的主动作为，又是着眼长远、引领全球合作的战略谋划，为进一步全面深化改 革、推进高水平对外开放指明了方向。 深刻领会重要意义 从改革开放初期设立经济特区，到加入世界贸易组织、推动共建"一带一路"和推进自贸试验区建 设，我国经济在开放中实现历史性跨越，创造了举世瞩目的发展奇迹，开放型经济新体制建设取得显著 进展。 历史和实践充分证明：开放带来进步，封闭必然落后。改革开放以来，我国经济持续快速发展正是 在不断扩 ...

Core Insights - The China International Import Expo (CIIE) has significantly enhanced China's integration with global markets, showcasing the country's commitment to international economic cooperation and an open economy [1] Group 1: Cross-Border Financial Services - The scale of cross-border financial services in China's banking sector is expanding, with state-owned banks leveraging their global networks to support capital flow between domestic and foreign enterprises [1] - The demand for cross-border financial services is becoming increasingly diversified, as Chinese companies "go global" and require more complex financial solutions beyond traditional payment and trade financing [2] Group 2: Financial Service System Improvement - Financial institutions need to enhance their cross-border financial service systems to better support service trade and digital trade, including promoting RMB payments for cross-border e-commerce [3] - Utilizing technology such as blockchain and AI, banks should innovate their cross-border financial products and services to improve efficiency and responsiveness to market changes [3] Group 3: Financial Industry Opening - China's financial industry has made significant progress in opening up, with measures such as the removal of foreign ownership limits and the establishment of various financial connectivity programs [4] - Upcoming initiatives, including the establishment of a trading report database and a digital RMB international operation center, are expected to further enhance the financial market's openness and competitiveness [4] Group 4: Future Outlook - The financial sector is poised to accelerate its role in promoting high-level openness, providing new opportunities for foreign investors to share in China's development [5]

Group 1 - The core viewpoint of the article emphasizes five new key tasks for China's opening-up strategy as outlined in the report of the 20th National Congress of the Communist Party of China, focusing on institutional opening, service trade, Belt and Road Initiative, free trade, and the internationalization of the Renminbi [1][2][3] Group 2 - The first task is to achieve the integration of internal and external circulation mechanisms, ensuring that the rules and standards for imports, exports, and domestic sales are consistent, thereby creating a unified trade system [1] - The second task is to increase the proportion of service trade in China's overall trade, highlighting that a strong service trade sector is essential for becoming a true trade power [1] - The third task involves enhancing the Belt and Road Initiative to promote coordinated opening among different regions of China, addressing the disparity between coastal and inland areas through improved trade routes [2] - The fourth task is to advance free trade by transforming China's free trade zones from isolated points into a network that covers over 30 provinces and cities, laying the groundwork for future economic cooperation with the US, Japan, and Europe [2] - The fifth task is to orderly promote the internationalization of the Renminbi, indicating that there is significant potential for growth in its international status, which requires further efforts in cross-border trade and the development of offshore markets [3]

新闻1.jpg 敬艳辉参赞表示，中国共产党二十届四中全会强调大力发展服务贸易，鼓励服务 出口，完善跨境服务贸易负面清单管理制度，提升服务贸易标准化水平，这为深化中 国与世界各国服务贸易合作指明方向，也将为包括巴西在内的各国企业提供巨大商 机。此次推介会将为中巴双方相关机构和企业搭建合作桥梁，不断拓展中巴经贸合作 新空间。 新闻2.jpg （原标题：敬艳辉参赞出席全球服务贸易联盟巴西推介会） 全球服务贸易联盟秘书长赵卫东、北京全球服务贸易发展促进中心主任谭成海、 巴中友协主席恩里克、巴西外贸商会联合会主席阿代尔，以及巴西地方政府、商协 会、文化机构和企业代表约50余人出席推介会，现场气氛友好热烈。 2025年11月5日，全球服务贸易联盟在里约热内卢市举办巴西推介会，敬艳辉参赞 应邀出席并致辞。 ...

Group 1 - Hainan Free Trade Port will start full island closure operations on December 18, 2023, leading to various companies disclosing their business layouts [1] - Hainan Strait Shipping Co., Ltd. reported that the preferential tax policies of the Hainan Free Trade Port will lower operational costs and attract more investors [1] - Hainan Shennong Seed Industry Co., Ltd. indicated that its aquaculture project will benefit from policies supporting the introduction of germplasm resources [1] Group 2 - Industry experts believe that the closure will positively impact multiple sectors, prompting companies to accelerate their business layouts [2] - The closure will create opportunities in logistics, healthcare, tourism, and modern agriculture, with companies leveraging their core advantages [2] Group 3 - The closure will establish Hainan Island as a special customs supervision area, implementing a policy of "one line open, one line controlled, and free flow within the island" [3] - The "zero tariff" policy will cover approximately 6,600 tax items, accounting for about 74% of all goods, significantly increasing the coverage compared to pre-closure policies [3] Group 4 - Hainan is expected to become a global duty-free goods distribution center, with a low tax environment boosting consumer goods sales [4] - The service trade sector is experiencing significant growth, with service exports increasing by 79.7% year-on-year in the first half of the year [4] Group 5 - Companies like Hainan Huluwa Pharmaceutical Group are optimistic about the new opportunities presented by the "zero tariff" and low tax policies [5] - Jiangxi Huangshanghuang Group is expanding its operations in Hainan to leverage the Free Trade Port policies for market expansion [5] Group 6 - Special One Pharmaceutical Group has established a solid foundation for local business development through its subsidiaries in Hainan [6] - Companies are encouraged to align with the four leading industries outlined in the Hainan Province's action plan, utilizing cross-border conveniences for resource optimization [6]

今日摘要 习近平同斐济总统就中斐建交50周年互致贺电。李强同斐济总理互致贺电。 习近平总书记指出，中国始终坚持对外开放的基本国策，以实际行动推动建设开放型世界经济。系列报 道【新思想引领新征程】今日播出：扩大高水平对外开放，开创合作共赢新局面。 李强出席第八届中国国际进口博览会开幕式并发表主旨演讲。 丁薛祥访问乌拉圭。 习近平总书记强调，中国始终坚持对外开放的基本国策，以实际行动推动建设开放型世界经济。当前， 我国正积极扩大自主开放、推动贸易创新发展，高质量共建"一带一路"，以高水平开放推动高质量发 展，不断拓展国际合作新空间。 李强出席第八届中国国际进口博览会开幕式并发表主旨演讲 11月5日，国务院总理李强在上海出席第八届中国国际进口博览会暨虹桥国际经济论坛开幕式，并发表 主旨演讲。 韩正出席第二届社会发展世界峰会并在一般性辩论上发言。 学习贯彻党的二十届四中全会精神中央宣讲团成员在金融系统、湖北省、陕西省、福建省宣讲。 今年前三季度，我国机器人产量快速增长。 美国国会参议院再次未通过临时拨款法案，美国联邦政府"停摆"时长创纪录。 内容速览 习近平同斐济总统就中斐建交50周年互致贺电 李强同斐济总理互致贺电 ...

Core Insights - China's service trade showed steady growth in the first three quarters of 2025, with total service trade volume reaching 59,362.2 billion yuan, a year-on-year increase of 7.6% [1] - The export of services was 26,015 billion yuan, growing by 14.4%, while imports reached 33,347.2 billion yuan, increasing by 2.8%, resulting in a service trade deficit of 7,332.2 billion yuan, which decreased by 2,382.4 billion yuan year-on-year [1] Group 1: Service Trade Performance - Knowledge-intensive services are the main driver of China's service trade, with imports and exports totaling 22,705.9 billion yuan, a growth of 6.4% [1] - Knowledge-intensive service exports reached 13,177.6 billion yuan, growing by 9.2%, while imports were 9,528.3 billion yuan, increasing by 2.8%, leading to a surplus of 3,649.3 billion yuan, which expanded by 857.3 billion yuan compared to the previous year [1] Group 2: Professional Services and Travel - China's international recognition and market competitiveness in professional services continue to improve, with significant growth in high-end professional service exports, including technology services and intellectual property [2] - Travel service exports grew the fastest, reaching 16,372.5 billion yuan, an increase of 8.8%, with exports rising by 54.4% and imports by 2.7% [2] Group 3: Policy Impact and Future Outlook - The implementation of policies such as visa exemptions and tax refunds has significantly increased the number of travelers and the amount of tax refunds, with a 229.8% increase in travelers and a 97.4% increase in refund amounts year-on-year [3] - To maintain steady growth in service trade, it is essential to enhance policy implementation, industry support, and international cooperation, focusing on quality improvement in key export areas and digital transformation [3]

Core Insights - China's service trade shows steady growth in the first three quarters of 2025, with a total import and export value of 59,362.2 billion RMB, reflecting a year-on-year increase of 7.6% [1] Summary by Categories Overall Service Trade Performance - Total service trade reached 59,362.2 billion RMB, with exports at 26,015 billion RMB (up 14.4%) and imports at 33,347.2 billion RMB (up 2.8%) [1] - The service trade deficit decreased to 7,332.2 billion RMB, a reduction of 2,382.4 billion RMB compared to the previous year [1] Knowledge-Intensive Service Trade - Knowledge-intensive service trade maintained growth, with a total import and export value of 22,705.9 billion RMB, increasing by 6.4% [1] - Specific sectors such as other business services and telecommunications, computer, and information services recorded imports and exports of 9,663.8 billion RMB and 7,940.6 billion RMB, with growth rates of 3.9% and 10.6% respectively [1] - Knowledge-intensive service exports reached 13,177.6 billion RMB (up 9.2%), while imports were 9,528.3 billion RMB (up 2.8%), resulting in a surplus of 3,649.3 billion RMB, an increase of 857.3 billion RMB year-on-year [1] Travel Services - Travel services experienced rapid growth, with total imports and exports amounting to 16,372.5 billion RMB, marking an increase of 8.8% [1] - Travel service exports surged by 54.4%, while imports grew by 2.7% [1]

Core Insights - China's service trade has shown steady growth in the first three quarters of 2025, with a total import and export value of 59,362.2 billion yuan, reflecting a year-on-year increase of 7.6% [1] Summary by Categories Overall Service Trade Performance - Total service trade reached 59,362.2 billion yuan, with exports at 26,015 billion yuan (up 14.4%) and imports at 33,347.2 billion yuan (up 2.8%) [1] - The service trade deficit was 7,332.2 billion yuan, a decrease of 2,382.4 billion yuan compared to the previous year [1] Knowledge-Intensive Service Trade - Knowledge-intensive service trade maintained growth, with a total import and export value of 22,705.9 billion yuan, increasing by 6.4% [1] - Specific sectors such as other business services and telecommunications, computer, and information services had import and export values of 9,663.8 billion yuan and 7,940.6 billion yuan, with growth rates of 3.9% and 10.6% respectively [1] - Knowledge-intensive service exports were 13,177.6 billion yuan (up 9.2%), while imports were 9,528.3 billion yuan (up 2.8%), resulting in a surplus of 3,649.3 billion yuan, an increase of 857.3 billion yuan year-on-year [1] Travel Services - Travel services experienced rapid growth, with total import and export value reaching 16,372.5 billion yuan, an increase of 8.8% [1] - Travel service exports surged by 54.4%, while imports grew by 2.7% [1]