特朗普税改及影响分析
发布时间：2019-05-25 02:25
【摘要】：只有先认识美国现行税制的问题,才能更好地理解特朗普为何要进行税改、如何改,以及改革之后对美国国内和包括中国在内的国际社会的影响。笔者从个人所得税、穿透实体税收和公司税三方面分析美国现行税制的问题,阐释了在这三方面特朗普的税改提议与现行税制之间的逻辑。基于社会在这三方面的不同意见分析了特朗普税改的可行性。特朗普的个人所得税改革能简化现行税制,但只有最高收入人群才是最大获利者。穿透实体税改虽然能为高收入人群减税,却有可能导致高收入人群的激进避税,且不惠及中低收入人群。公司税改革也是一把双刃剑。进而,笔者分析了特朗普税改对国际社会可能造成的影响,以及中国可准备的应对策略。
[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.
【作者单位】： 上海财经大学;
【基金】：国家税务总局2017年竞争性课题“中美税制竞争力分析研究”(课题编号2017110092)
【分类号】：F817.12
本文编号：2485410
[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.
【作者单位】： 上海财经大学;
【基金】：国家税务总局2017年竞争性课题“中美税制竞争力分析研究”(课题编号2017110092)
【分类号】：F817.12
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