【摘要】：只有先認識美國現(xiàn)行稅制的問題,才能更好地理解特朗普為何要進行稅改、如何改,以及改革之后對美國國內(nèi)和包括中國在內(nèi)的國際社會的影響。筆者從個人所得稅、穿透實體稅收和公司稅三方面分析美國現(xiàn)行稅制的問題,闡釋了在這三方面特朗普的稅改提議與現(xiàn)行稅制之間的邏輯�；谏鐣谶@三方面的不同意見分析了特朗普稅改的可行性。特朗普的個人所得稅改革能簡化現(xiàn)行稅制,但只有最高收入人群才是最大獲利者。穿透實體稅改雖然能為高收入人群減稅,卻有可能導(dǎo)致高收入人群的激進避稅,且不惠及中低收入人群。公司稅改革也是一把雙刃劍。進而,筆者分析了特朗普稅改對國際社會可能造成的影響,以及中國可準備的應(yīng)對策略。
[Abstract]:Only by understanding the current tax system in the United States can we have a better understanding of why Trump should reform the tax system, how to change it, and the impact of the reform on the United States and the international community, including China. The author analyzes the problems of the current tax system in the United States from three aspects: personal income tax, penetration entity tax and corporate tax, and explains the logic between Trump's tax reform proposal and the current tax system in these three aspects. Based on the different views of society in these three aspects, this paper analyzes the feasibility of Trump tax reform. Trump's personal income tax reform can simplify the current tax system, but only the highest income group is the biggest beneficiary. Although penetrating physical tax reform can cut taxes for high-income people, it may lead to radical tax avoidance for high-income people and not benefit low-and middle-income people. Corporate tax reform is also a double-edged sword. Furthermore, the author analyzes the possible impact of Trump's tax reform on the international community and the strategies that China can prepare to deal with.
【作者單位】： 上海財經(jīng)大學(xué);
【基金】：國家稅務(wù)總局2017年競爭性課題“中美稅制競爭力分析研究”(課題編號2017110092)
【分類號】：F817.12

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