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服务贸易是国际收支经常性项目的主要内容之一,包括服务进出口、投资收支和其它非贸易收支.我国新国民经济核算体系参照国际货币基金组织的国际收支平衡表的标准表式,分别设计了国际收支平衡表和对外交易帐户,对我国的服务贸易进行较为系统的核算.但在确定服务贸易的常住者、统计界定及估价等方面还存在有许多模糊认识,从而影响了海关、外经外贸统计向国际收支表的过渡,并容易在填列项目时发生遗漏和重复,造成误差,因此有必要对此作深入讨论.
Service trade is one of the main items of the current balance of payments items, including import and export of services, investment income and expenditure, and other non-trade receipts and payments. China’s new national economic accounting system refers to the standard table of the International Monetary Fund’s balance of payments balance sheet. By designing the balance of payments and external trading accounts respectively, China has conducted a more systematic accounting of service trade. However, there are still many vague perceptions in determining the resident, statistical definition and valuation of service trade, and thus affecting The transition from the statistics of customs and foreign trade to the balance of international payments is easy to miss and duplicate when filling out the project, resulting in errors. Therefore, it is necessary to discuss this issue in depth.