摘要
美国税改有可能引起新一轮的全球减税浪潮。笔者从制度性交易成本的理论视角,认为减税促进经济增长的关键是降低了企业家的总成本。在此基础上,笔者对美国税改的主要内容和可能产生的影响进行了深入阐述,并重点解构我国当前的制度性交易成本与税收结构,提出我国应当大力以降低制度性交易成本、优化营商环境为主要抓手,打出一套应对美国税改的中国式减税降费"组合拳"。具体包括:深入推进我国税制转型、全面落实税收法定、适度降低企业所得税的名义税率、清理各类税外收费、整并政府性基金、推进社会保障费改税、深化中央地方财政体制改革等。
The United States Tax reform is likely to spark a new wave of global tax cuts. From the theoretical perspective of institutional transaction cost,the author believes that the key reason why tax reduction can promote economic growth is to reduce the total cost faced by entrepreneurs. On this basis,the main contents and possible effects of tax reform in the United States are expounded in this paper,and further focus on deconstructing the current institutional transaction cost and tax structure in China,It is suggested that China should make great efforts to reduce the institutional transaction cost to optimize the business environment specifically included： deepening the reform of China＇ s tax system,full implementation of the statutory tax,moderately reduction of the nominal tax rate of enterprise income tax,clean up all kinds of out-of-tax charges,integrated of governmental funds,pushing Social Security fees to tax,deepening the reform of the central and local financial system,etc.
作者
冯俏彬
李贺
FENG Qiao-bin ,LI He
出处
《中央财经大学学报》
CSSCI
北大核心
2018年第5期13-21,共9页
Journal of Central University of Finance & Economics
基金
华夏新供给经济学研究院2017重大项目"重整政府收入结构降低社会负担"
关键词
美国税改
制度性交易成本
减税降费
The United States tax reform Institutional transaction cost Reduce taxes and fee
