摘要
2017年12月22日,美国总统特朗普签署了美国近三十年来最为重要的税收立法法案——《税改和就业法案》。本文简要分析了该法案的主要措施、影响以及几点启示。
President Trump signed the Tax Cuts and Jobs Act, on December 22 2017,which is the most important tax legislation in three decades. This article has briefed the main measures of Trump＇s tax reform, the potential influences, and puts forward some enlightenments.
出处
《财政科学》
2018年第1期152-156,共5页
Fiscal Science
关键词
特朗普税改
税改措施
税改影响
Trump＇s Tax reform
Measures of Trump＇s Tax Reform
Tax Reform Implications
