电子发票在促进数字贸易中的作用:全球数字贸易促进指数分析报告(2023)  

The Role of Electronic Invoices in Promoting Digital Trade:Global Enabling Digital Trade Index Analysis Report(2023)

作　　者：沈玉良[1] 彭羽[1] 徐乾宇 李鑫 杨碧舟 丁佰林 SHEN Yuliang;PENG Yu;XU Qianyu;LI Xin;YANG Bizhou;DING Bailin

机构地区：[1]上海社会科学院世界经济研究所

出　　处：《世界经济研究》2024年第11期18-30,M0002,共14页World Economy Studies

摘　　要：文章基于市场准入、基础设施、法律政策环境和商业环境四个评价维度,对2023年全球74个经济体的数字贸易促进指数(EDTI)得分与排名变化进行分析。在市场准入领域,智利-厄瓜多尔FTA、新加坡-韩国DPA、英国-澳大利亚FTA签署后,厄瓜多尔、新加坡和澳大利亚的市场准入指数排名上升明显。在基础设施领域,沙特、韩国、秘鲁、瑞士、希腊等经济体的基础设施子指数排名有所提升。同时,文章通过对EDTI分项指数与各经济体数字贸易指标的拟合发现,EDTI指数得分的改善与经济体在线购物互联网用户占比(数字化订购)和数字服务贸易额(数字化交付)的提升正相关。文章同时分析了电子发票在促进全球数字贸易中的作用,电子发票规则在双边和区域层面已开展相关合作和试点,WTO层面的电子发票条款也取得积极进展,但条款的执行标准及其与相关议题的关系仍是影响其具体落实的重要因素。下一步,WTO电子商务谈判与区域协定层面的数字贸易/数字经济规则将并行推进,为未来全球数字贸易的包容及可持续发展提供规则保障。Based on four evaluation dimensions of market access,infrastructure,legal policy environment,and business environment,this article analyzes the changes in scores and rankings of the 2023 Digital Trade Promotion Index(DTPI)for 74 economies worldwide.In the field of market access,afer the signing of Chile-Ecuador FTA,Singapore-Korea DPA and UK-Australia FTA,the market access index rankings of Ecuador,Singapore and Australia have risen significantly.In the field of infrastructure,the infrastructure sub-index rankings for Saudi Arabia,South Korea,Peru,Switzerland,Greece and other economies has improved.At the same time,the article found through the ftting of the DTPI sub-index and the digital trade indicators of various economies that the improvement of the DTPI index score is positively correlated with the increase in the proportion of online shopping Internet users(digital order)and the trade volume of digital services(digital delivery)in economies.The article also analyzes the role of electronic invoices in promoting global digital trade.Some cooperation and pilots on electronic invoice rules have been carried out at bilateral and regional levels.At the same time,positive progress has been made in electronic invoice provisions at the WTO level.However,the implementation standards of these provisions and their relationship with related issues remain important factors influencing their effective execution.Looking ahead,WTO e-commerce negotiations and digital trade/digital economy rules at the regional agreement level will be advanced in tandem.This dual approach aims to provide regulatory safeguards for the inclusive and sustainable development of global digital trade in the future.

关 键 词：全球数字贸易促进指数 电子发票 数字贸易规则 

分 类 号：F49[经济管理—产业经济] F742