服务贸易论文文献

SERVICE INDUSTRYThe growth of the service industry in the past two decades has prompted a number of questions about this sector of the American economy and the reasons for this trend. Some questions about the growth of the service industry include: What is the service industry and what types of businesses operate in it? What are the trends in growth for the service industry and the reasons underlying its growth? How is the service sector affected by recessions and economic down-swings? What are the human resources issues associated with the service industry? How is offshoring affecting American service jobs? What is expected in the future for the service industry?DEFINITION OF THE SERVICE INDUSTRYIn the . economy, jobs can be categorized into sectors, which can then be split into divisions, each of which include various industries. There are two major sectors in the . economy, as identified by the . Standard Industry Classification System: the goods-producing sector and the service-producing sector. The goods-producing sector includes agriculture, forestry, and fishing; mining; construction; and manufacturing. The service-producing sector includes the divisions of (1) transportation, communications, and utilities; (2)wholesale trade; (3) retail trade; (4) finance, insurance, and real estate; (5) public administration; and (6) services. This sixth group—the services division—includes a number of areas of the services division are cyclical, which means that they are likely to experience slow growth or may even lose jobs during a recession. Engineering and management are the most cyclical areas of the services division and typically lose jobs in the average quarter of a recession. One reason for this is that these types of companies (., management consulting firms, architectural firms) depend heavily on projects, not on ongoing production, which are likely to be cut back in times of economic recession. Business services are also cyclical, particularly with personnel supply (., employment agencies) and computer services (., custom software creation). Other cyclical areas are in agricultural services, because of the landscaping and horticultural component; automotive services, such as car rentals and repairs; miscellaneous repairs; the lodging industry; personal services, such as laundry, cleaning, and garment services; and motion are five areas of the services division that are deemed at least minimally counter-cyclical—that is, they gain jobs more quickly during a recession than in normal times. Health care services are the most counter-cyclical, gaining jobs rapidly during an economic downturn. This is likely due to the nature of this industry; health care is unaffected by recession because consumers see it as a necessity rather than something that can be used less often depending on the economy. Moreover, because much of . health care costs are supplemented by Medicare, Medicaid, and private insurance, this funding is not susceptible to competition with other types of purchases, and the benefits continue to be available to Americans during times of recession and health care industry is one that is truly counter-cyclical; however, there is no strong consensus as to why this is. There is some evidence that health actually improves during economic recessions in the reduced use of tobacco and through improvements in diet an exercise. Thus, the demand for health care is unlikely to be driving the growth of this industry. Rather, some experts believe that the health care industry benefits from higher unemployment rates during a recession, because more people are likely to pursue jobs in the health care industry when unemployment is high. Because this industry tends to have many job vacancies, a recession may create a higher supply of employees to fill these other counter-cyclical service sector groups, as identified by the . Bureau of Labor Statistics, are not truly counter-cyclical, in that they do not show statistical significance of this characteristic. However, they are likely to be less cyclical than the other areas of the service sector. One of these ostensibly counter-cyclical areas is private education, which is in higher demand when more people are unemployed due to an economic recession. That is, if people can't find jobs, they tend to go back to school, resulting in higher demand for teachers and administrators in public education. The other areas—child day care, amusements and recreations, and private colleges—exhibit their counter-cyclical tendencies because they tend to have fairly unattractive, low-paying jobs, which people are less likely to take in strong economic conditions, but more likely to take when the unemployment rate is high. A higher unemployment rate means that more attractive job opportunities in other industries are less available, and people must turn to less attractive jobs. Labor shortages in these lower paying industries are likely to be high in times of economic expansions, and thus these areas are less likely to be cyclical in their RESOURCESIN THE SERVICES DIVISIONAs jobs in the . economy shift from the goods-producing sector to the services sector, so do many of the tasks involved in successful human resource management. Job analysis, recruitment and selection, training, performance appraisal, compensation, and labor relations are all likely to be affected by this current trend towards increased services jobs. There are a few specific concerns for human resources in the service industry:Job analysis, which involves gathering information to understand how to successfully perform a job, is likely to be conducted differently in service jobs than in manufacturing jobs. Because much of service work is knowledge work, in which job activities are less observable, this may mean differences in the way that job analysis is conducted. In service jobs, observation of job tasks may not be as useful as interviewing job incumbents or using a standardized form such as the Position Analysis and selection practices in the services sector are as varied as the types of positions in this sector. The areas that are counter-cyclical or non-cyclical, however, may require stronger or more creative recruitment practices. As mentioned previously, many of the job areas that grow during economic recessions do so because there are fewer attractive job options available. Thus, during strong economic conditions, these areas (., health care, day care, amusement and recreation, and private colleges) may have difficulty recruiting job applicants, and may need to be more innovative in their approach. During strong economic times, this may also mean that these counter-cyclical areas may find a lack of suitable job candidates, which may mean that selection criteria are changed, such that some skills are trained by the organization rather than having them present upon in the services sector may require increased attention to technology skills, as many service sector jobs now require the use of computers. Even entry-level retail jobs make use of computer technology for inventory and sales, and the ability to use these machines is critical. Additionally, customer-service skills are a crucial training need in many service industry jobs; thus, this type of training is likely to increase in value in service appraisal in the service sector is likely to be different than in the goods producing sector. While a physical accounting of performance through measuring production is possible in manufacturing and similar industries, it is less possible in service jobs. There may not be observable outcomes in service sector jobs. Thus, appraising performance by measuring behaviors is more appropriate for this sector. Additionally, outcomes other than production can be measured in service jobs: customer satisfaction, sales in a retail location, or other outcomes can be meaningful ways to measure in the goods-producing sector can be specifically linked to productivity (., actual goods produced), but tying compensation to outcomes in the services sector may be more difficult. Some outcomes are easy to measure, such as in the number and value of homes sold by a real estate agent, but others are more difficult to assess, such as the degree to which a customer service representative has successfully resolved a customer's problem. Thus, compensation that effectively rewards and motivates employees must be based on a performance appraisal that reliably and accurately captures performance. Human resources managers should use caution when developing rewards based on outcomes; a poorly designed incentive system may result in employees aiming for outcomes at the expense of customers. For instance, if a car repair shop pays employees for each new set of brakes they install, employees may begin to try to sell brakes to customers who don't need them in order to receive extra unions originally grew in prominence in goods-producing jobs but now also represent many employees in the service industry. Although labor union membership has declined overall in recent decades, unions are still a presence in both manufacturing and service jobs. For instance, the Service Employees International Union (SEIU) is the largest and fastest growing union in North America, representing employees in areas of health care (., nurses and nursing home employees), public services (., schoolteachers and other government employees), building services (., janitors and security guards), and industrial and allied employees (., services in industrial companies). The SEIU has actually grown in membership over the years, from 625,000 members in 1980 to over million today, and this growth has coincided with the increase of jobs in the services industry. Many service sector employees seek representation from a union due to concerns about pay, benefits, and job security that may not be as strong as in some other areas of the topic that is becoming increasingly important to the services division of the . economy is offshoring. Offshoring occurs when . jobs and production are relocated to a foreign country. Offshoring can be contrasted with outsourcing, which occurs when a company contracts with another company to perform part of their work, but does not necessarily shift to a foreign offshoring has received a great deal of recent media attention and increasing in the ., levels of job losses in the service sector due to offshoring are small relative to total . employment. McCarthy indicates that an estimated 103,000 jobs moved offshore in 2000, and Mark Zandi estimates that the loss in service jobs due to offshoring was about 75,000 per year from February 2001 to October 2003. . employment statistics further indicate the small risk for offshoring of service jobs, with approximately 14 million jobs currently at risk for offshoring, but about 96 million jobs at low risk for offshoring in 2000. However, these estimates may either understate or overstate the total effect of offshoring on . employment. New jobs may have been created overseas by . companies, rather than shifting existing jobs away from the of service jobs has increased and is likely continue to do so, experts believe. Research indicates that offshoring has increased pace in recent years. This trend is worrisome, because of the possible impact on the . economy. Some analysts believe that the service sector taking longer to rebound from the 2001 recession is partly due to offshoring. McCarthy estimates that a cumulative job loss of million jobs and respective wage loss of about $151 billion will occur by 2015. The increase in offshoring has caught the attention of . lawmakers, as Congress and state legislators have focused attention on the issue and have even introduced legislation to limit has gained many . service sector jobs through offshoring in recent years. Much of this is due to India's focus on becoming more prominent in the world in their information technology capabilities. Additionally, many Indians now pursue higher education to give them skills that prepare them for jobs in which there is a labor shortage. For instance, many . employers are now hiring Indian call center agencies to provide customer service to clients in North America. Calls from overseas (., American) customers are routed to an Indian call center, where an Indian employee who speaks English (often with little Indian accent) assists the customer with his or her computer problem or other customer service need. Because skilled Indian employees cost far less than similarly skilled American employees, offshoring for this job is very attractive to American companies wanting to cut costs. Author Paul Davies notes that the annual cost in 2003 of an American employee in a . call center was about $43,000 but that a similarly skilled Indian employee cost about $ FUTURE OF THE SERVICE INDUSTRYAs detailed above, the . economy has experienced a shift from goods-producing jobs to service-sector jobs. Projections by the . Department of Labor's Bureau of Labor Statistics expects this trend to continue with service jobs accounting for approximately million of the million new jobs from 2002 to 2012. In particular, jobs in the education and health services areas are expected to grow the fastest, adding more jobs than any other area of this sector at an estimated percent Additionally, professional and businesses services (., employment services; professional, scientific, and technical services; computer systems design; management jobs) will grow at a high rate ( percent). Jobs in information will increase by an estimated percent; this area includes jobs related to software and Internet publishing and broadcasting, and Internet service providers. Another area that will increase is leisure and hospitality, with employment growing by percent due to an increased demand for leisure activities, accommodations, and food services. Trade, transportation, and utilities will increase by percent in jobs related to transportation and warehousing; the retail trade; and water, sewage, and other utilities. A percent growth is expected in employment in financial activities, with increases in jobs in real estate, finance, and insurance. Governmental service jobs should also grow at a rate of percent, with jobs in public education and hospitals, state and local governments, and the federal government increasing in number. Finally, other non-governmental services that should increase at a predicted percent are jobs in religious organizations, personal care services (., hair stylists), and private household employment (., cleaning services).The services sector is distinct from the goods-producing sector in the . economy, and includes a very wide variety of industries and jobs. The number of jobs in the services sector has been growing in recent years, and data from the . government indicate that this trend will continue. While many service sector jobs are believed to be recession-proof, only some areas of that sector are truly counter-cyclical, and some are simply noncyclical, meaning that they resist job loss during times of economic downturn. As service sector jobs increase in number, there are new concerns for managing human resources, one of which is the issue of offshoring, which is increasingly ALSO: Human Resource Management; Outsourcing and Offshoring; Service Factory; Service Operations; Service Process MatrixMarcia J. SimmeringFURTHER READING:Davies, Paul. What's This India Business?: Offshoring, Outsourcing, and the Global Services Revolution. Yarmouth, ME: Nicholas Brealy Publishing, , C. Alan. "Offshoring in the Service Sector: Economic Impact and Policy Issues." Economic Review—Federal Reserve Bank of Kansas City 89, no. 3 (2004): 5–, Bill, and Reid Steadman. "Services: Business Demand Rivals Consumer Demand in Driving Job Growth." Monthly Labor Review, April , William C. "Employment in Services Industries Affected by Recessions and Expansions." Monthly Labor Review, October , John C. " Million . Service Jobs to Go Offshore." WholeView TechStrategy Research, 11 November 2002.——. "Near-Term Growth of Offshoring Accelerating." Trends, 14 May . Department of Labor, Bureau of Labor Statistics. "Tomorrow's Jobs." Occupational Outlook Handbook 2004-05 ed. Available from http://.Zandi, Mark. "OffShoring Threat." 24 October 2003.

随着国际服务贸易的迅速发展和其对国民经济整体的效率促进和质量提高的特殊作用,服务贸易研究成为世界性的前沿课题。下面是我为大家整理的服务贸易论文，供大家参考。

服务贸易论文 范文 一：我国企业服务贸易下税收政策论文

一、服务贸易相关产业的税收政策有待完善

(一)旅游业的税收政策及其不足

与旅游业密切相关的规定是2008年修订发布的《中华人民共和国营业税暂行条例》中第五条第二款。明确以全部价款减除可扣除的费用之后作为营业额，适用税率为5%。旅游业相关税收政策存在以下不足。1.旅游涉税政策单一，但影响行业税负因素较多。旅游涉税政策主要就是营业税暂行条例，缺少对整个行业上下游及周边服务行业一起考虑的综合性政策。与旅游相配套的包括吃、住、行、娱、购等各行业，而这些相关行业税负的叠加也将间接带动我国旅游业的税负上升。对以门票收入、代理收入缴纳营业税的企业，因自身业务开展而发生的费用无法在流转税环节扣除，存在重复征税的可能性。2.旅游税收优惠政策较少。对于旅游消费者而言，在境外旅行购物时，一般都会考虑购物的免税或退税政策，而在国内旅游购物税收政策较少，仅为海南省离岛免税政策和上海在世博会期间的世博园区相关政策。对于旅游服务的开发和提供者而言，可以享受到的旅游行业税收优惠政策也十分有限。

(二)交通运输业税收政策及其不足

目前，对交通运输业已实施征收营业税向征收增值税改革，税率从营业税3%变为增值税11%(小规模纳税人3%)，交通运输业税收政策不足在于以下两点：1.交通运输相关产业税收优惠政策较少。税收政策对于交通工具装备制造、国际运输服务公司背后的支持或辅助等行业的扶持有限。例如研发费用中，用于营业税项目的原材料消耗进项税额不能扣除;还有对基于互联网商务而迅速发展起来的物流业，其相应的仓储厂房可享受土地使用税、房产税优惠等较少。2.船舶登记政策、船员优惠政策力度较小。船舶购置往往金额巨大，购进时的关税、进口增值税等税收成本较高，对中方所有者的“方便旗”船舶进行单独发文的税收减免力度较小。此外，中方船舶往往青睐于雇佣中籍船员，但我国对于中籍船员的个人所得税方面的税收优惠政策较少。

(三)与企业走出去的税收政策待完善

与企业走出去密切相关的税收政策主要是企业所得税法第二十三条，及在 财税 [2009]125号文件中详细规定了关于企业境外所得税收抵免有关问题。此外，尽管已与一百一十多个国家签署税收协定，但也有尚需完善之处。一是需要用实物及配套服务等形式出资进行对外投资的企业，若不具备出口经营权则不能享受增值税免抵退政策。二是对于境外不具有独立纳税地位的分支机构取得的各项境外所得，无论是否汇回中国境内，均应计入该企业所属纳税年度的境外应纳税所得额，这使得企业在应对不可预见的经营风险时，容易遇到资金瓶颈。三是对于国家鼓励支持、或战略需要、以及具有明显贸易创造效应的被投资企业，其经营产品(如矿石、原油等)或服务的进口没有对应的关税、增值税减免。

二、提升服务贸易相关行业国际竞争力的政策建议

按照十八届三中全会决策部署，推进金融、 教育 、 文化 、医疗等服务业领域有序开放，放开育幼养老、建筑设计、会计审计、商贸物流、电子商务等服务业领域外资准入限制。加快培育参与和引领国际经济合作竞争新优势，提升我国服务贸易竞争力，需要完善相关税收政策以营造良好的政策环境。

(一)加快推进“营改增”步伐，使增值税进一步扩围到服务贸易相关领域

对服务业课征增值税是国际较为通行的做法。目前，我国服务贸易项目中的旅游、建筑、 保险 、金融尚处于应纳营业税范围。今后，对已经适用增值税的服务项目中，需要在退税政策方面予以创新，探索适用于生产性服务业的免抵退税政策;对于尚未达到条件扩围入增值税范围的如金融、保险等服务应当考虑给予跨境服务减免营业税;探索不限于技术性离岸服务外包的增值税免税政策。

(二)构筑有助于服务业产业链上下游发展的税收政策体系

从有助于服务业发展出发，针对服务业产业链各环节，构筑和完善相关的税收政策。比如：促进旅游业发展，可参考扶持高新技术企业的优惠政策，对符合条件的企业实施企业所得税税率为15%的优惠政策;给予旅游业企业在品牌推广、服务提升等方面研发支出予以加计扣除。重视如旅游、船运、航空等行业从业人员的培养，给予特定职业或岗位个人所得税优惠。为激发旅客购物需求，除机场免税购物以外，可在部分城市试点境外游客购物退税政策，并考虑在合适的旅游景点推广。

(三)进一步完善鼓励企业走出去相关的税收政策

对风险投资型、资源获取型、贸易互补型、实物输出型等不同特征投资形式，针对性地制定优惠政策。如对海外非上市公司的投资收益给予一定比例的免税额度;被投资企业的当地产品进口时减免对应的关税、增值税;国内企业以实物及相关服务出口投资给予增值税出口退税认定等。考虑到汇率波动对大额交易可能产生的影响，允许企业选择一定时期内最优汇率计算缴纳企业所得税;对于不以避税为目的企业利润留存给予一定的免税期限，以提高企业在当地再投资和扩大生产经营的能力;用已征收税款建立应对海外投资综合风险的税款资金池，在企业遇到对应风险项目时，给予适当退税帮助。

服务贸易论文范文二：CEPA实施对服务贸易合作的影响

CEPA实施对香港与内地服务贸易合作的影响

20世纪80年代初至90年代中期，受内地市场准入限制及其他因素的影响，香港与内地服务贸易的发展远远滞后于货物贸易[1]。1995年，香港输往内地的港产口占香港外发加工贸易的比重为，而香港至内地的服务输出仅占香港服务总输出的。此后，香港与内地之间的服务贸易逐渐出现上升趋势，特别是1997年香港回归后，香港与内地的服务贸易更加紧密。至2000年，中国内地首次取代美国成为香港的第一大服务贸易输出地和输入地。

在香港与内地服务贸易顺利发展以及香港服务经济与内地产业转型升级需要的背景下，CEPA出台对于加快香港与内地服务贸易合作的促进效应受到广泛关注。CEPA主要涉及三方面的内容：两地实现货物贸易零关税、扩大服务贸易市场准入以及实行贸易投资便利化。内地对香港扩大服务贸易市场准入主要涉及的42个行业，包括管理咨询服务、会展服务、 广告 服务、会计服务、建筑及房地产、医疗及牙医、分销服务、物流、旅游、银行、证券及期货等服务行业及专业技术人员资格考试。服务行业的开放方式主要为两种：一种是完全开放，即以独资的形式从事特许经营，如物流、零售服务等;另一种是以比世界贸易组织更低的门槛进入内地市场开设分去机构，如银行及保险。2004年CEPA实施以来，香港至内地的服务输出与输入上升趋势更加显著,特别是香港至内地的服务输入。近年来，香港与内地互为双方最大的服务贸易伙伴，且继续保持着上升趋势。2004年以前，香港至内地的服务输入基本处于持平状态;2004年以后，香港至内地服务输入明显上升。从服务贸易总量分析，2010年，香港至内地服务输出额为2305亿港元，是2004年CEPA开始实施时服务输出额的两倍，占香港服务输出总额的;香港至内地服务输入额为1047亿港元，占香港服务输入总额的。从服务贸易部门类别分析，香港自内地的服务行业进口基本保持稳定，2004~2007年，香港自内地的商贸服务、旅游服务、运输服务进口额在香港相应行业服务进口总额中的占比分别保持在45%、30%、25%左右。除旅游服务外，香港与内地的服务贸易主要是运输贸易和与贸易相关的服务，这两项服务贸易的发展和香港对内地(特别的珠三角地区)的直接投资及由此形成的“前店后厂”产业分工格局密切相关，同时与香港的国际贸易中心和物流中心的地位密切相关[2]。

实证分析

1理论基础

CEPA虽然没有对外设立统一关税，但其零关税、开放服务贸易等规定同样适用关税同盟理论。维纳提出用“贸易创造”和“贸易转移”来衡量关税同盟的效果。贸易创造效应是指由于关税同盟国之间取消了关税，从而引起的在本地生产成本较高的产品被同盟国生产成本相对较低的产品所取代，因而新的贸易在同盟国之间被创造出来。贸易转移效应是指由于同盟国之间的关税保护相当于对非同盟国的减税歧视，使得原来来源于生产成本较低的非同盟国的产品转而向生产成本较高的同盟国转移。

2模型构建和数据采集

巴拉萨模型是研究贸易创造和贸易转移效应的经典模型。该模型假定：区域贸易合作之前进口需求收入弹性是固定不变的，区口需求收入弹性大于合作前的进口需求收入弹性，则表明存在贸易创造效应;当区域外贸易合作后的进口需求收入弹性小于合作前的进口需求收入弹性，则表明存在贸易转移效应。本文试图运用巴拉萨模型对CEPA实施前后香港和内地的进口需求收入弹性进行比较，进而得出两地在服务贸易领域的贸易创造和贸易转移效应。为方便检验CEPA实施前后的贸易创造和贸易转移效应，本文在巴拉萨模型中加入虚拟变量D，CEPA实施前D=0,实施后D=1。本文选取1995～2010年的香港服务输入、香港来源于内地服务输入和内地服务总进口值作为样本进行计量分析。其中，香港相关服务贸易数据来源于香港政府统计处网站公布的统计数据;内地服务进口数据来源于中国服务贸易统计年鉴。因内地按来源服务输入尚未进行统计，本文采用香港政府公布的按目的地划分的至内地服务输出值来代替内地区域内服务进口值。

3实证结果分析

通过软件对应用的巴拉萨模型进行线性回归。各回归方程F检验结果显著，拟合优度在以上。从表1可以看出，CEPA对香港与内地的贸易创造和贸易转移效应不同。CEPA实施后，香港的服务总进口需求收入弹性和区外进口需求收入弹性均大于CEPA实施前，说明香港存在总服务贸易创造效应，但不存在维纳的贸易创造和贸易转移效应。具体地讲，香港总进口的需求收入弹性增加了，而区内进口的需求收入弹性降低了，说明香港从内地进口的一部分服务产品大于本地生产。区外进口的需求收入弹性上升了，表明香港同其他国家和地区进行成本低于内地的服务贸易。内地的总服务贸易创造效应明显，但同样不存在维纳的贸易创造和贸易转移效应。内地总进口需求收入弹性增加了，区内进口的需求收入弹性降低了，说明内地从香港进口的一部分服务产品成本大于本地。CEPA实施后区外进口需求收入弹性比CEPA实施前高，所以内地没有以香港的服务贸易来替代其他国家的服务贸易。可见，香港与内地仍未充分享受到CEPA的优惠政策。

结论与建议

本文通过对香港与内地服务业发展状况和分部门服务业出口竞争力优势的分析表明：香港与内地在交通运输、旅游及金融等服务贸易方面有较强的互补性。在内地有明显比较劣势的交通运输和金融方面，作为国际转口贸易中心、航运中心、贸易中心与金融中心的香港具有明显的比较优势;而在香港有明显比较劣势的旅游领域，内地具有较强的比较优势。在服务产业结构上，香港的会展、中介等领域的丰富 经验 、优秀人才及国际标准能够弥补内地的相应不足。因而，CEPA的实施会有利于两地经济的发展。根据数据统计，香港与内地的贸易依存度在逐年增加，服务贸易关系更加紧密。然而通过巴拉萨模型检验发现，香港与内地仅存在总的贸易创造效应，而不存在区内的贸易创造效应和转移效应，表明CEPA的实施效果在香港与内地之间的服务贸易领域还未充分体现。香港与内地之间服务贸易受内地市场制度、政府壁垒等因素限制仍需大力推进CEPA的各项政策实施，加快内地与香港在服务业制度等方面的制度对接与资源整合。不同社会体制和法律体制、人文环境、语言环境等均会造成两地服务业合作在实际操作中的障碍，例如法律制度、会计准则等。因此，相关政府部门应该做到以下几点：(1)加强对CEPA优惠 措施 的落实，进一步改善内地经济环境，提高服务效率，降低港商向内地扩展服务贸易的交易成本。(2)虽然CEPA降低了香港服务贸易进入内地市场的门槛，但是审批程序的耗时耗力，在操作过程中的不规范大大削弱了CEPA对两地服务贸易的促进效应。(3)作为亚洲金融中心，香_特的金融优势应发挥在服务贸易领域，尽快完善香港人民币清算体系，建立香港人民币离岸市场，消除服务贸易中不同币种的限制。同时，充分发挥香港的金融体系，香港银行应在内地增设营业机构和代表处，为内地企业提供先进的金融服务，加强两地在金融行业的服务贸易合作。

服务贸易论文范文相关 文章 ：

1. 中国服务贸易论文

2. 毕业论文——国际贸易

3. 对外贸易论文

4. 对外贸易方面的论文

5. 经济环境会计毕业论文

6. 对外经济贸易论文

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