摘要
基于当前特朗普税改和我国减税降费的政策导向,本文分别从减税政策实施动因、减税方向与结构、减税空间、宏观税负、减税成效、国际税收竞争等六个方面来对比中国和美国结构性减税的内容。就减税实质而言,我国减税降费是用于优化国内市场环境,实行普惠式减税,真正做到让企业减税,从长久来看是涵养税源,而美国更倾向于对资本形成利益转移,减税红利更多流向了富人阶层。在此背景下,我国要提前做好对美国乃至国际税收竞争形势的评估,继续发挥我国结构性减税普惠性和稳定优势,科学分析减税降费对地方经济发展的促进效应,主动积极应对特朗普税改给国内带来的一系列冲击和影响。
Based on the current Trump's tax reform and the policy guidance of tax cuts and fee reductions in China,this paper compares the structural tax reduction in China and in the United States from six aspects,including the implementation motivation,the direction and structure of tax reduction,tax reduction space,the macro-tax burden,the tax reduction effect and the international tax competition.In terms of the nature of the tax cuts,the Chinese tax cut-off is applied to optimize the domestic market environment,to implement the inclusive tax reduction,and to actually reduce taxes for enterprise,which will result in the preservation of the tax source in a long run.However,by the tax reform,the US inclines more to transfer the benefits of capital formation and the tax reduction and the dividend will flow to the upper class.In this context,China should arrange a re-estimation of tax competition from America and even the international community,and continue to apply its structural tax cuts,which can accumulate the universality and stability advantages.Besides,we should scientifically evaluate the promotion effect of tax reduction and fee reduction on local economic development,and actively respond to a series of domestic impacts and influences brought by Trump's tax reform.
作者
方铸
陈俊言
王敏
Fang Zhu;Chen Junyan;Wang Min(Public Policy Research Center,Yunnan University of Finance and Economics,Kunming 650221,Yunnan,China;School of Finance and Public Management,Yunnan University of Finance and Economics,Kunming 650221,Yunnan,China)
出处
《学术探索》
2020年第6期76-85,共10页
Academic Exploration
基金
国家社会科学基金重大项目(17ZDA053)
云南省教育厅科学研究基金项目(2020J0386)。
关键词
特朗普税改
减税降费
结构性减税
Trump's tax reform
tax cuts and fee reductions
structural tax reduction
