摘要
美国2017年颁布实施的《减税与就业法》改革了1986年实施的《税制改革法》的国际税制,主要针对跨国投资活动造成的避税和漏税问题,以及高新技术企业跨国投资的税收难题,设置全新的全球无形收入所得税、海外无形收入所得税、税基侵蚀与反滥用税立法。美国对跨国企业在海外递延的巨额盈利实施降低税率,推动资本回流措施,实现了从全球征税制向有限辖地征税制的转型,美国新国际税制的模式是参与豁免体制。国际税制的转型既会对美国海外资本流动产生影响,也会影响包括中国企业在内的外资企业的在美投资,尤其是对于在美大银行业务将产生潜在影响。未来,中美两国仍需继续展开双边投资协定的谈判,签订中美两国双边投资协定将有助于改善中美关系,重塑中美相互投资的格局。
The 2017 Tax Cut and Job Act(Pub.L.115-97,TCJA)reformed the international tax system embodied in the Tax Reform Act of 1986(Pub.L.99-514,TRA).This reform directly addresses American Multinational Corporation's(MNC)longtime tax evasions,and the tax loopholes in international investment which has been conveniently exploited by the technology giants.The 2017 TCJA regulates three new tax rules of GILTI,FDII and BEAT.It is believed that President Trump's international tax reform will bring huge American tax fund inbound and bring back investment to the U.S.,and he can achieve the grand goal of“Make America Great Again”.2017 TCJA transforms the U.S.World-Wide Tax System into a Quasi-Participation Exemption Tax System(DRD),which keeps pace with the international tax trend.American new international tax reform has important impacts on the bilateral investment between China and the United States,and it is advised that China should be alerted with impacts of this reform on Chinese banking and invertment in the United States.China should renew the Bilateral Investment Treaty(BIT)talks with the United States,and if a deal could be reached,it will help to stabilize the bilateral relations,and reshape the bilateral investment in the future.
作者
李超民
刘新利
LI Chaomin;LIU Xinli(Institute of Public Policy and Governance,Shanghai University of Finance and Economics;Large Enterprise Department,State Taxation Administration of China)
出处
《当代美国评论》
2018年第4期44-60,121,122,共19页
Contemporary American Review
基金
2018年国家社会科学基金课题"美国财税改革对美在华高科技企业影响及我国的对策研究"(18BGJ003)的阶段性成果
关键词
美国经济
特朗普政府税制改革
《减税与就业法》
有限辖地征税制
Trump Administration
The Tax Cut and Job Act of 2017
GILTI,FDII and BEAT
Quasi-Participation Exemption Tax System
