zaiguojijinrongweijimanyan
，shijiejingjixingshifuzaduobiandehuanjingxia，geguozhengzhiliyutongguotiaozhengchanyejiegou，yingduijinrongweijidetiaozhan
，huifujingjizengchangdedongli。yucitongshi，zhongguoyezhengtongguojijidezhiduchuangxinyouhuachanyejiegouyubuju，baituojinrongweijideshufu，baochijingjichixu、健康和快速發展。2009年(nian)中(zhong)央(yang)經(jing)濟(ji)工(gong)作(zuo)會(hui)議(yi)特(te)別(bie)指(zhi)出(chu)要(yao)從(cong)製(zhi)度(du)安(an)排(pai)入(ru)手(shou)

，因(yin)勢(shi)利(li)導(dao)引(yin)導(dao)國(guo)際(ji)產(chan)業(ye)有(you)序(xu)地(di)向(xiang)本(ben)國(guo)轉(zhuan)移(yi)，亦(yi)是(shi)讓(rang)我(wo)們(men)充(chong)分(fen)利(li)用(yong)金(jin)融(rong)危(wei)機(ji)引(yin)致(zhi)的(de)全(quan)球(qiu)產(chan)業(ye)結(jie)構(gou)調(tiao)整(zheng)和(he)國(guo)際(ji)分(fen)工(gong)重(zhong)組(zu)的(de)曆(li)史(shi)契(qi)機(ji)
，吸(xi)引(yin)科(ke)技(ji)含(han)量(liang)和(he)產(chan)品(pin)附(fu)加(jia)值(zhi)高(gao)的(de)現(xian)代(dai)先(xian)進(jin)產(chan)業(ye)和(he)高(gao)端(duan)生(sheng)產(chan)環(huan)節(jie)向(xiang)本(ben)國(guo)轉(zhuan)移(yi)，推(tui)動(dong)我(wo)國(guo)產(chan)業(ye)結(jie)構(gou)的(de)優(you)化(hua)與(yu)升(sheng)級(ji)。引(yin)導(dao)國(guo)際(ji)產(chan)業(ye)轉(zhuan)移(yi)的(de)曆(li)史(shi)機(ji)遇(yu)

　　國guo際ji金jin融rong危wei機ji的de爆bao發fa導dao致zhi了le全quan球qiu經jing濟ji的de衰shuai退tui，促cu使shi世shi界jie各ge國guo設she計ji有you效xiao的de製zhi度du安an排pai調tiao整zheng產chan業ye結jie構gou，以yi作zuo為wei應ying對dui金jin融rong危wei機ji的de主zhu要yao手shou段duan，這zhe使shi得de金jin融rong危wei機ji有you可ke能neng為wei中zhong國guo引yin導dao和he承cheng接jie國guo際ji產chan業ye轉zhuan移yi創chuang造zao了le一yi次ci難nan得de的de曆li史shi機ji遇yu。

　　一方麵，金融危機為中國引導國際產業轉移創造了客觀的曆史機遇。從全球維度來看，雖然隨著世界經濟一體化的深入發展，資本
、jishuhelaodonglidengshengchanyaosuzaishichangjizhidezuoyongxiaquanqiuliudongyuzuhepeizhi，cuicuzheyiguohuodiquneibudechanyexiangjuyoubijiaoyoushidediquzhuanyi

，danshi
，youyufadaguojiabifazhanzhongguojiabiaoxianchujiaogaodejingjifazhanshuipinghejiaoqiangdekejililiang，shidetamenzaishijiefengongtixiheliyifenpeigejuzhongzhanjuzhudaodiwei。tamenjiangziyuanxiaohaohehuanjingwuranshuipinggao
、技ji術shu含han量liang和he產chan品pin附fu加jia值zhi低di的de產chan業ye向xiang發fa展zhan中zhong國guo家jia和he不bu發fa達da國guo家jia轉zhuan移yi，以yi騰teng出chu地di域yu空kong間jian發fa展zhan科ke技ji含han量liang和he產chan品pin附fu加jia值zhi高gao的de先xian進jin產chan業ye和he生sheng產chan環huan節jie，以yi維wei持chi自zi身shen在zai產chan業ye價jia值zhi鏈lian高gao端duan的de優you勢shi地di位wei。然ran而er，由you於yu處chu於yu產chan業ye價jia值zhi鏈lian高gao端duan的de生sheng產chan環huan節jie和he先xian進jin產chan業ye多duo是shi資zi本ben與yu技ji術shu密mi集ji型xing的de非fei物wu質zhi生sheng產chan環huan節jie和he產chan業ye，國guo際ji金jin融rong危wei機ji的de爆bao發fa使shi得de金jin融rong資zi本ben斷duan裂lie，導dao致zhi非fei物wu質zhi生sheng產chan環huan節jie和he產chan業ye缺que乏fa金jin融rong資zi本ben的de支zhi撐cheng，因yin而er，金jin融rong危wei機ji強qiang烈lie地di衝chong擊ji了le發fa達da國guo家jia內nei部bu不bu合he理li的de剛gang性xing產chan業ye結jie構gou，必bi然ran促cu使shi它ta們men重zhong新xin協xie調tiao非fei物wu質zhi生sheng產chan環huan節jie和he產chan業ye與yu實shi物wu生sheng產chan環huan節jie和he產chan業ye的de相xiang對dui比bi重zhong，將jiang一yi部bu分fen處chu於yu產chan業ye價jia值zhi鏈lian高gao端duan的de生sheng產chan環huan節jie和he資zi本ben與yu技ji術shu密mi集ji型xing的de先xian進jin產chan業ye向xiang海hai外wai轉zhuan移yi，由you此ci可ke能neng形xing成cheng國guo際ji產chan業ye轉zhuan移yi的de新xin浪lang潮chao。

　　另ling一yi方fang麵mian，金jin融rong危wei機ji為wei中zhong國guo引yin導dao國guo際ji產chan業ye轉zhuan移yi創chuang造zao了le主zhu觀guan的de曆li史shi機ji遇yu。改gai革ge開kai放fang三san十shi多duo年nian的de曆li史shi經jing驗yan表biao明ming
，中zhong國guo成cheng功gong的de製zhi度du轉zhuan型xing有you效xiao地di促cu進jin了le經jing濟ji結jie構gou的de優you化hua和he經jing濟ji增zeng長chang方fang式shi的de轉zhuan變bian，產chan生sheng了le“經濟增長奇跡”，jidadisuoxiaoleyufadaguojiadejingjifazhanchaju。jishiguojijinrongweijixijuanquanqiu
，zhishishijiegeguojingjixiahua
，zhongguosuiranyewuyiliwaidibunengxingmian

，raner，zhengdangshijiegeguozhiliyuxunzhaojinrongweijideyingduizhiceshi
，zhongguopingjieduiwaikaifangsanshiduoniansuojileidewuzhijichuhejishiyouxiaodezhiduanpai，lvxianzouchulejinrongweijideyinmai
，shidefadaguojiadekuaguogongsizaimianlinbentushengchanyujingyinghuanjingehuashi，zhongxinshenshizhongguodeshengchanchengbenhejiaoyichengbenyoushisuodailaideshengchanhejingyinghuanjingdegaishan。cishi，zhongguoyoukenengyikaozhiduzhuanxingsuoleijidejingyan，jinyibutiaozhengzhengcehechuangxinzhidu，chuangzaochanyeshengjidexinhuanjing，zhudongyindaohechengjieguojixianjinchanyezhuanyi，bingzaibenguopeiyuwanzhengdechanyejiazhilian，youhuachanyedekongjianbuju
，tuidongchanyejiegoushengji。yindaoguojichanyezhuanyidezhiduchuangxin

　　zhongguozuoweizhengchuyugongyehuajinchengzhongdeshijieshangzuidadefazhanzhongguojia，yaoqiaojiejinrongweijidelishijiyu，jiakuaixiandaigongyehuajincheng，shixiandaguodejingjiganchao，biranxuyaotongguozhiduchuangxinyindaoguojixianjinchanyehechanyejiazhiliangaoduandeshengchanhuanjiexiangbenguozhuanyilaishixian。weici
，womenyouzhenduixingditichuyindaoguojixianjinchanyehegaoduanshengchanhuanjiezhuanyidezhengcetiaozhenghezhiduchuangxin：

　　diyi，tigaotouzizhengcedechayihuachengdu，pochuwuxingdetouzizhengcebilei。weilechengjieguojixianjinchanyehegaoduanshengchanhuanjiezhuanyi，duibutongdiquchengjiebutongchanyehuoshengchanhuanjiedetouzizhengceyingjinkenengchabieduidai，bingzengqiangtouzizhengcedetoumingdu，xiaochuzhengcexingqishi。yifangmian，youyuzhongguogediquziyuanbingfu
、jishushuipinghejingjifazhanshuipingcunzaichayi，guojiazaizhidingtouzizhengceshi，yingkaolvgeiyugediquyidingdezizhuxing
，caiquguojiazhidingtouzizhengcezhidaoyuanze
，gediquyijuciyuanzejiehezishendejingjifazhanshuiping
，chayihuadizhidingguli、限xian製zhi和he禁jin止zhi外wai商shang投tou資zi產chan業ye的de政zheng策ce。另ling一yi方fang麵mian
，地di方fang政zheng府fu主zhu管guan部bu門men應ying加jia快kuai清qing理li與yu降jiang低di投tou資zi壁bi壘lei和he投tou資zi政zheng策ce透tou明ming度du原yuan則ze不bu相xiang適shi應ying的de政zheng策ce規gui章zhang
，並bing逐zhu步bu廢fei除chu一yi些xie與yu促cu進jin投tou資zi自zi由you化hua的de國guo際ji規gui則ze相xiang衝chong突tu的de法fa律lv法fa規gui，且qie進jin一yi步bu完wan善shan促cu進jin不bu同tong地di區qu各ge類lei產chan業ye投tou資zi相xiang適shi應ying的de自zi由you化hua規gui則ze，同tong時shi，還hai應ying加jia強qiang投tou資zi自zi由you化hua政zheng策ce的de對dui外wai宣xuan傳chuan，及ji時shi對dui外wai公gong布bu鼓gu勵li
、限製和禁止外商投資產業信息，並確保這些信息的國際傳播。

　　第(di)二(er)
，調(tiao)整(zheng)稅(shui)收(shou)政(zheng)策(ce)優(you)惠(hui)方(fang)式(shi)，增(zeng)強(qiang)稅(shui)收(shou)政(zheng)策(ce)的(de)相(xiang)對(dui)有(you)效(xiao)性(xing)。稅(shui)收(shou)政(zheng)策(ce)反(fan)映(ying)了(le)政(zheng)府(fu)對(dui)企(qi)業(ye)與(yu)個(ge)人(ren)收(shou)益(yi)的(de)征(zheng)稅(shui)水(shui)平(ping)，因(yin)此(ci)，稅(shui)收(shou)政(zheng)策(ce)一(yi)直(zhi)是(shi)作(zuo)為(wei)世(shi)界(jie)各(ge)國(guo)引(yin)導(dao)產(chan)業(ye)資(zi)本(ben)流(liu)向(xiang)的(de)重(zhong)要(yao)手(shou)段(duan)。為(wei)了(le)提(ti)高(gao)國(guo)際(ji)先(xian)進(jin)產(chan)業(ye)和(he)生(sheng)產(chan)環(huan)節(jie)的(de)轉(zhuan)移(yi)效(xiao)率(lv)，應(ying)依(yi)據(ju)地(di)區(qu)特(te)征(zheng)和(he)產(chan)業(ye)的(de)特(te)性(xing)，采(cai)取(qu)多(duo)樣(yang)化(hua)的(de)稅(shui)收(shou)政(zheng)策(ce)優(you)惠(hui)方(fang)式(shi)。一(yi)方(fang)麵(mian)

，應(ying)適(shi)時(shi)地(di)依(yi)據(ju)地(di)區(qu)和(he)產(chan)業(ye)政(zheng)策(ce)的(de)需(xu)要(yao)，協(xie)調(tiao)采(cai)用(yong)各(ge)種(zhong)稅(shui)收(shou)政(zheng)策(ce)優(you)惠(hui)方(fang)式(shi)。由(you)於(yu)間(jian)接(jie)稅(shui)收(shou)優(you)惠(hui)方(fang)式(shi)能(neng)對(dui)投(tou)資(zi)周(zhou)期(qi)長(chang)

、風險高的資本與技術密集型產業帶來更為實際的政策優惠
，因此，應逐步采取以加速折舊、虧(kui)損(sun)彌(mi)補(bu)等(deng)間(jian)接(jie)稅(shui)收(shou)優(you)惠(hui)方(fang)式(shi)為(wei)主(zhu)，促(cu)進(jin)資(zi)本(ben)和(he)技(ji)術(shu)密(mi)集(ji)型(xing)產(chan)業(ye)投(tou)資(zi)。另(ling)一(yi)方(fang)麵(mian)，政(zheng)府(fu)應(ying)依(yi)據(ju)地(di)域(yu)特(te)征(zheng)和(he)產(chan)業(ye)特(te)性(xing)製(zhi)定(ding)細(xi)化(hua)的(de)稅(shui)收(shou)優(you)惠(hui)政(zheng)策(ce)，並(bing)在(zai)地(di)區(qu)之(zhi)間(jian)、行(xing)業(ye)之(zhi)間(jian)和(he)生(sheng)產(chan)環(huan)節(jie)之(zhi)間(jian)體(ti)現(xian)稅(shui)收(shou)政(zheng)策(ce)優(you)惠(hui)的(de)相(xiang)對(dui)有(you)效(xiao)性(xing)。對(dui)於(yu)技(ji)術(shu)密(mi)集(ji)型(xing)的(de)先(xian)進(jin)產(chan)業(ye)或(huo)生(sheng)產(chan)環(huan)節(jie)，可(ke)賦(fu)予(yu)相(xiang)對(dui)於(yu)其(qi)他(ta)產(chan)業(ye)或(huo)生(sheng)產(chan)環(huan)節(jie)更(geng)為(wei)優(you)厚(hou)的(de)稅(shui)收(shou)優(you)惠(hui)，同(tong)時(shi)，為(wei)了(le)鼓(gu)勵(li)落(luo)後(hou)地(di)區(qu)吸(xi)引(yin)產(chan)業(ye)轉(zhuan)移(yi)，可(ke)適(shi)當(dang)獲(huo)得(de)相(xiang)對(dui)於(yu)經(jing)濟(ji)發(fa)達(da)地(di)區(qu)而(er)言(yan)更(geng)為(wei)優(you)厚(hou)的(de)稅(shui)收(shou)政(zheng)策(ce)
，以(yi)提(ti)高(gao)稅(shui)收(shou)優(you)惠(hui)政(zheng)策(ce)在(zai)經(jing)濟(ji)落(luo)後(hou)地(di)區(qu)的(de)相(xiang)對(dui)有(you)效(xiao)性(xing)。

　　第三，創新商業交易製度，減少企業與政府之間的交往成本。為了更好地承接國際先進產業的轉移，中國應簡化對現代先進企業的創立、變(bian)更(geng)與(yu)退(tui)出(chu)生(sheng)產(chan)與(yu)經(jing)營(ying)活(huo)動(dong)的(de)授(shou)權(quan)與(yu)彙(hui)報(bao)程(cheng)序(xu)。首(shou)先(xian)，可(ke)以(yi)嚐(chang)試(shi)由(you)中(zhong)央(yang)部(bu)委(wei)出(chu)台(tai)各(ge)地(di)區(qu)審(shen)批(pi)外(wai)資(zi)企(qi)業(ye)的(de)原(yuan)則(ze)，並(bing)在(zai)各(ge)個(ge)級(ji)別(bie)的(de)行(xing)政(zheng)區(qu)劃(hua)單(dan)位(wei)設(she)立(li)審(shen)批(pi)機(ji)關(guan)且(qie)給(gei)予(yu)他(ta)們(men)與(yu)地(di)區(qu)經(jing)濟(ji)發(fa)展(zhan)規(gui)模(mo)相(xiang)應(ying)的(de)審(shen)批(pi)權(quan)限(xian)，且(qie)以(yi)法(fa)律(lv)形(xing)式(shi)加(jia)以(yi)固(gu)定(ding)。在(zai)國(guo)家(jia)對(dui)外(wai)商(shang)設(she)立(li)企(qi)業(ye)規(gui)定(ding)審(shen)批(pi)原(yuan)則(ze)的(de)條(tiao)件(jian)下(xia)，為(wei)了(le)鼓(gu)勵(li)直(zhi)轄(xia)市(shi)和(he)經(jing)濟(ji)發(fa)達(da)地(di)區(qu)承(cheng)接(jie)國(guo)外(wai)先(xian)進(jin)產(chan)業(ye)的(de)轉(zhuan)移(yi)，中(zhong)央(yang)可(ke)適(shi)當(dang)給(gei)予(yu)地(di)區(qu)政(zheng)府(fu)對(dui)於(yu)現(xian)代(dai)先(xian)進(jin)產(chan)業(ye)較(jiao)高(gao)的(de)審(shen)批(pi)權(quan)限(xian)。其(qi)次(ci)，盡(jin)可(ke)能(neng)簡(jian)化(hua)外(wai)商(shang)投(tou)資(zi)申(shen)請(qing)設(she)立(li)現(xian)代(dai)先(xian)進(jin)企(qi)業(ye)的(de)審(shen)批(pi)手(shou)續(xu)，增(zeng)強(qiang)審(shen)批(pi)的(de)透(tou)明(ming)度(du)和(he)提(ti)高(gao)審(shen)批(pi)效(xiao)率(lv)。審(shen)批(pi)機(ji)關(guan)可(ke)適(shi)當(dang)簡(jian)化(hua)外(wai)資(zi)的(de)審(shen)批(pi)和(he)聯(lian)合(he)年(nian)檢(jian)手(shou)續(xu)，實(shi)行(xing)“一站式”服務，且在經營期內
，企業因投資總額和生產經營規模等發生變化而需減少、增加或轉讓注冊資本
，或是將其

　　財產權益對外抵押、轉讓，以及政府商務、財政、工商行政管理
、稅shui務wu等deng各ge部bu門men對dui外wai資zi企qi業ye實shi行xing聯lian合he年nian檢jian時shi，應ying提ti高gao行xing政zheng機ji關guan審shen批pi和he辦ban理li的de效xiao率lv和he透tou明ming度du，盡jin可ke能neng地di簡jian化hua辦ban理li手shou續xu，減jian少shao企qi業ye支zhi付fu行xing政zheng審shen批pi和he年nian檢jian的de成cheng本ben。再zai次ci，改gai變bian以yi往wang外wai商shang投tou資zi企qi業ye因yin經jing營ying期qi限xian滿man而er終zhong止zhi經jing營ying的de“一刀切”banfa，duiyuwaishangzaibenguotouzixiandaixianjinqiye
，caiyongleisiyuneiziqiyedezhongzhijingyingdebanfa
，kexianyouqiyepinyongqingsuanjigouchujujuyoufalvxiaoyingdeqingsuanbaogao，zaibaoshenpijiguanshenhe
，shixianneiwaiziqiyezaishenpishouxushangdengtongduidai。

　　disi
，jianquanchanquanbaohuzhidu，jiangdiqiyeshengchanyujingyingzhongdebuquedingxing。weileyouxiaoyindaoguojixianjinchanyeyouxuxiangbenguozhuanyi，womenjiyaojiadazhishichanquanbaohuzhidudechuangxinlidu
，youyaonulitigaorenlizibenchanquandebaohushuiping。duiyuzhishichanquanbaohuzhidudechuangxin，yifangmian，yingnuliwanshanzhishichanquanbaohufalv，zhubufugaidangqianfalvtiaowensuobunenghangaidemangqu，bingyijuxingyehuoshengchanhuanjieduizhishichanquandeminganchengdubutong

，shishidizhidingxiangguandezhishichanquanbaohufagui;另ling一yi方fang麵mian，應ying增zeng強qiang知zhi識shi產chan權quan的de執zhi法fa力li度du，加jia大da對dui侵qin犯fan知zhi識shi產chan權quan的de懲cheng罰fa力li度du，提ti高gao知zhi識shi產chan權quan侵qin權quan的de成cheng本ben。對dui於yu人ren力li資zi本ben產chan權quan保bao護hu，首shou先xian應ying適shi時shi地di修xiu訂ding與yu完wan善shan《勞動法》、《合同法》、《公司法》、《勞動合同法》等相關法律
，消除這些法律法規中相互衝突的規則，加強法律之間的相互銜接與協調
；qici
，tongguojiadaxiangguanfalvfaguidezhixingliduhetuokuanfugaimian，quebaorenlizibenjiaoyishuangfangzaipingdenghulideqiantixia
，wanshanrenlizibenchanquandejiaoyichengxu
，jianshaorenlizibenjiaoyidebuquedingxing;zaici，dalifazhanrenlizibenshichanghejianlirenlizibenshichangjiaoyizhidu，kuodazibenxinxijiaoliuqudao，tigaorenlizibenxinxigongxiangshuiping，jiangdiqiyehuoqurenlizibendexinxichengben，fahuifanyingrenlizibenjiazhideshichangjizhi，baozhangrenlizibenchanquan
，fangzhirenlizibenchanquanjiaoyi“事前”和“事後”的機會主義行為，提高人力資本的利用效率。（作者 林長華 楊晶晶 單位：北京大學、湖南大學）