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[前沿资讯 ] 跨境电商迎来新政策支持 出口商品退运可实现“零税负” 进入全文
新华社
财政部、海关总署、国家税务总局近日联合发布公告称，自公告印发之日起1年内在跨境电子商务海关监管代码（1210、9610、9710、9810）项下申报出口，因滞销、退货原因，自出口之日起6个月内原状退运进境的商品（不含食品），可实现退运进境“零税负”。 近年来，随着跨境电商贸易机制逐步完善、国际物流网络持续疏通，我国跨境电商渠道加快拓宽，越来越多的市场主体通过这一渠道实现“买全球、卖全球”。 业内人士分析，部分跨境电商出口商品可能会滞销或者退换货，其中的多数商品被企业在海外以促销、转卖或销毁等方式处理，但仍有少量需退运进境。 此次出台的政策旨在为这些出口退运商品减少税收负担。根据财政部、海关总署、国家税务总局发布的《关于跨境电子商务出口退运商品税收政策的公告》，符合条件的退运商品可免征进口关税和进口环节增值税、消费税；出口时已征收的出口关税准予退还，出口时已征收的增值税、消费税参照内销货物发生退货有关税收规定执行，企业已办理的出口退税应进行补缴。 “按现行规定，除《中华人民共和国进出口关税条例》第四十三条规定的情形外，出口退运进境的商品均应征收进口关税和进口环节增值税、消费税。此次出台的政策，有利于降低跨境电商企业出口退运成本，稳定企业出口预期，支持跨境电商、海外仓等外贸新业态发展。”北京国家会计学院财税政策与应用研究所所长李旭红说。 “这一政策将为跨境电商出口企业挽回不少退运成本，使企业减少后顾之忧，也将为跨境电商行业发展注入信心。”湖南至美通供应链管理有限公司创始人兼董事长张昊铱表示。 在具体操作上，根据公告，企业申请办理进口免税等手续时，需按要求提供有关证明材料。对于偷税、骗税等违法违规行为，按照国家有关法律法规等规定处理。 “这项政策无疑将促进跨境电商行业更好发展。”在中国人民大学公共管理学院教授许光建看来，推动政策落地落实，不仅需要相关部门的协调配合，更需要跨境电商企业依法经营，严格按照政策规定享受税收优惠。 近年来，为积极支持跨境电商发展，财政部出台了多项举措。2022年2月，财政部等八部门发布公告称，自2022年3月1日起，优化调整跨境电子商务零售进口商品清单，增加了滑雪用具等29项近年来消费需求旺盛的商品，新增商品一经上线就受到消费者青睐。同时，调整了清单备注的部分监管要求，与相关国际公约、进口管理办法更好衔接，更加方便相关商品进口。 在许光建看来，财政部会同有关部门出台的优化调整跨境电商零售进口商品清单政策，以及此次出台的跨境电商出口退运商品税收政策，充分考虑了跨境电商企业的诉求和利益，推动我国进出口税收政策更加完善。
[学术文献 ] 农产品贸易对农业绿色全要素生产率的空间溢出效应——基于农业产业集聚的调节作用 进入全文
中国农业资源与区划
[目的]发展绿色农业，是实现我国农业可持续发展与绿色转型的一个新发展模式，探究农产品贸易和农业产业集聚对农业绿色全要素生产率的影响，为我国农业绿色发展提供参考。[方法]基于新地理经济学，建立空间面板模型，利用2004—2020年中国31个省区市的面板数据，实证研究了农产品贸易对农业绿色全要素生产率的影响，以及农业产业集聚对上述影响的调节作用。[结果]全国及4大地区的农业绿色全要素生产率、农业技术进步和农业技术效率都呈上升发展趋势；全国层面看，农产品贸易对农业绿色全要素生产率和农业技术进步有显著的倒“U”型影响，对农业技术效率有显著的“U”型影响；而邻近地区的农产品贸易水平只会对本地的农业技术进步有“U”型影响，对农业绿色全要素生产率和农业技术效率没有显著影响；农产品贸易对农业绿色全要素生产率、农业技术进步和农业技术效率在4大地区、不同农产品贸易水平和不同农产品贸易结构地区存在异质性影响；农业产业集聚的调节作用在不同区域也存在异质性。[结论]要推动农产品贸易由“数量增加”向“质量提升”转变，围绕提升农业绿色全要素生产率实施农产品贸易非均衡发展策略，同时倡导适度规模经营，更好地发挥农业产业集聚的绿色发展功能。
[学术文献 ] 发达国家和地区引进外籍农业劳动力的政策特点及启示——以欧盟、美国和韩国为例 进入全文
世界农业
欧盟、美国和韩国等发达国家和地区为缓解农业劳动力短缺问题，多年来实行引进外籍农业劳动力政策。基于本区域发展现状和特点，这三个发达国家和地区在制定政策方面各有侧重。欧盟对于外籍农业劳动力工作许可的有效期限较短，注重外籍农业劳动力的权益保障和职业培训。美国赋予外籍农业劳动力弹性入境期限，引进过程体现雇主主导、政府监督配合的自下而上型特征。韩国向外籍农业劳动力提供的签证种类多样且具有互补性，且因农业人口老龄化现象严重，引进过程呈现政府主导的自上而下型特征。此外，相较于欧盟和美国，韩国在引进外籍农业劳动力数量方面配额特征明显，对申请条件规定得更为具体且明确。鉴于此，本文建议在农业“用工荒”警报拉响前做好引进外籍农业劳动力的政策制度设计，同时构建与现代农业相适应的统计监测体系有效辅助相关政策制定和落实，并充分利用人文及地理优势条件实现农业劳动力优化配置，以缓解中国农业劳动力结构性短缺和实现农业劳动力有效供给。
[前沿资讯 ] FAO and SEED launch SDG Agrifood Accelerator Programme for innovators 进入全文
联合国粮农组织FAO
The Food and Agriculture Organization of the United Nations (FAO) and the SEED partnership today officially launched the SDG Agrifood Accelerator Programme, an instrument designed to help agrifood system start-ups develop their businesses while contributing to the UN's Sustainable Development Goals (SDGs). Alternative approaches and innovative solutions are needed to transform global agrifood systems in the face of challenges such as rapid population growth, economic downturns, extreme climates and changing consumption patterns. During a virtual event held at FAO's headquarters in Rome, 12 innovators from around the world used a workshop to showcase how they are contributing to the SDGs while supporting such a transformation in their local context. The small- and medium-sized enterprises were selected among the hundreds that comprise the portfolio of the adelphi-hosted SEED partnership. They are to be supported by the programme in three areas: financial readiness, innovation potential, and market reach. The kind of help they will receive includes assistance in the development of business, marketing or investment plans, as well as advice on how to approach potential financiers or on how to go digital. “Together with SEED we want to explore how the innovators involved can make a difference in the transformation of agrifood systems locally as we work towards achieving the SDGs globally," said Stefanos Fotiou, Director of FAO’s Office of Sustainable Development Goals. "Leveraging the network of innovators from SEED and nurturing local agrifood solutions through a tailored innovation support package opens new ways for FAO to have an on-the-ground impact." SEED Executive Director Arab Hoballah said: “The calibre of the twelve selected SDG Agrifood Innovators is inspiring, leading by example for replication and acceleration of change. We are excited to further their SDG contributions with FAO through our joint Programme. We strongly encourage policymakers and financers to take a closer look at these innovative SMEs as they have the potential to become key partners in transforming global food systems in the transition to circularity and sustainability.”
[前沿资讯 ] Biden-Harris Administration Provides $262 Million to Improve Access to Jobs, Health Care and Infrastructure Across the Rural Partners Network 进入全文
美国农业部USDA
U.S. Department of Agriculture (USDA) Rural Development Under Secretary Xochitl Torres Small today announced that USDA is providing $262 million to improve access to jobs, health care and infrastructure for people in historically underserved communities across the Rural Partners Network (RPN). “The Biden-Harris Administration and USDA are committed to ensuring that people in rural areas have every opportunity to succeed – and that they can find those opportunities right at home in rural America,” Under Secretary Torres Small said. “From renewable energy and new jobs to clean water and quality health care, the Rural Partners Network is connecting rural people to resources that will help them create new and lasting prosperity on their own terms.” The Biden-Harris Administration established RPN to transform the way federal agencies partner with and serve rural people and places, including Native American communities. Led by USDA with support from more than 20 federal agencies and commissions, RPN is central to President Biden’s commitment to ensure all rural people can benefit from federal resources. This includes historic funding from the American Rescue Plan Act, the Bipartisan Infrastructure Law and the Inflation Reduction Act. Torres Small announced the $262 million in funding while visiting with people and organizations in North Carolina participating in RPN. While there, she unveiled an annual report documenting RPN’s accomplishments in its first year and how the network is helping to shape investment strategies for rural communities. The funding announced today will support 68 projects in Alaska, Arizona, Georgia, Kentucky, Mississippi, New Mexico, North Carolina, West Virginia, Wisconsin and Puerto Rico. The funding will create jobs for rural people and help them expand their businesses. It will provide affordable, well-built homes for seniors and low-income families in rural areas. It will help farmers and ranchers transition to clean energy and find new and better markets for their products. And it will give people in remote areas access to modern water and wastewater systems, and quality education and health care services.
[学术文献 ] Home environment and nutritional status mitigate the wealth gap in child development: A longitudinal study in Vietnam 进入全文
BMC Public Health
Background: Inequity in child development is found at early age, but limited evidence exists on whether these gaps change over time and what are the mediators. Objective: We aim to (1) quantify wealth related gaps in cognitive and socio-emotional development in early and middle childhood; (2) examine how these gaps were mitigated by maternal, child factors and home environment. Methods: We assessed the offspring of women who participated in a randomized controlled trial of preconception micronutrient supplementation in Vietnam (n = 1599). Child development was measured by the Bayley Scales of Infant Development-III (at 1-2y) and the Wechsler Intelligence Scale for Children®—IV (at 6-7y). We used multivariable regression to estimate the changes in wealth gaps for child development over time, adjusting for potential factors that potentially influence cognitive development. Results: We found significant wealth gaps in cognitive development during early childhood (gaps between top and bottom quintiles: 0.5 SD); these gaps increased substantially in middle childhood (0.9 SD). Wealth disparity in social emotion did not change over time (0.26–0.28 SD). Maternal factors, quality of home environment, and child nutritional status mitigated the wealth gap in cognitive development (7-42%) in early childhood. The contribution of these mitigating factors was smaller in middle childhood (2- 15%). Wealth gap in social emotion reduced by 13% and 43% among children with better nutritional status at 2y and higher quality of home environment at 6-7y, respectively. Conclusion: Interventions focusing on improving quality of home environment, maternal education, wellbeing, and child nutrition status may help reduce developmental deficits associated with poverty.
