摘要
本文首先探讨特朗普的税改理念价值取向,剖析美国税制改革深层次影响,认为美国即将开始的税改将提升它在资本回流和吸引FDI流向的竞争力,并有可能成为其科技革命的新引擎,分析美国税改对我国企业竞争力、资本流向和国际贸易的负面影响。其次,通过对美国新税改的研究,构建雄安新区的税务设置策略。在分析雄安新区战略定位的基础上,论述新区在前瞻规划、产业体系、房价和路径一致性等方面的发展瓶颈,最终在税制顶层设计和关键细节上提出优化的税务设置策略,通过税基从劳动价值转向资产价值、减税与简政相结合和改善资源分配形式,激励企业和人才迁入这三个方面,突破雄安新区建设瓶颈期,使减税成为带动新区经济发展的新引擎。
This article first discusses the Trump of the concept of tax reform value orientation, analyzes the impact of tax system reform deeply, that America's tax reform is about to start will enhance the competitiveness of American capital return and attract FDI flows, and is likely to become the new engine for its science and technology revolution, analysis the tax reform of our country enterprise competitiveness, the negative impact of capital flows and international trade. Secondly, based on the research of the new tax reform,build the Xiong'an district tax strategy.Based on the analysis of the Xiong'an strategic orientation, discusses the new city in the forward planning and industrial system, house prices and the path consistency of development bottleneck, finally put forward the optimization on tax top-level design and key details of the tax set strategy, through the tax base from labor value to asset value, the tax cuts combined with new and improved form of resource allocation, encourage enterprises and talents to move in these three aspects,bottleneck breakthrough Xiong'an district construction period, make tax cuts a new engine driving the development of district economy.
出处
《财会通讯（中）》
北大核心
2018年第1期122-125,共4页
Communication of Finance and Accounting
关键词
美国税改
雄安新区
减税降费
The United States tax reform
Xiong'an district
Tax cut
