2018年《减税与就业法案》实施对世界和中国经济的影响
文章摘要:《减税与就业法案》是美国近30年来最大的商业税制改革。新税法贯彻美国优先原则,以增强美国商业税制的全球竞争力为核心目标。围绕这一目标,新税法大幅下调了企业所得税率,调降了个人所得税边际税率,并设计了有利于利润回流和资本流入的涉外税收规则。从经济影响看,税改对美国经济有短期促进作用,但长期拉动作用不明显。一方面政府财政赤字增大和债务占GDP比的提高可能使减税有所反复;另一方面中美贸易冲突也可能抵消减税对经济的长期贡献作用。外溢效应上,新税法... 展开
Abstract:The Cuts and Job Act (TCJA)is the largest commercial tax reform in the United States during the past 30 years. The new tax law implements the US priority principle and aims to enhance the global competitiveness of the US commercial tax system. To achieve this goal,the new tax law has significantly lowered the corporate income tax rate,lowered the personal income tax marginal rate,and designed foreign-related tax rules that are co... 展开