美国税制结构是长期贸易赤字的重要原因

The Tax Structure of USA is An Important Reason for the Trade Deficit

美国长期的贸易赤字一直是世人关注的焦点。关于美国贸易赤字的原因,国际社会众说纷纭,但世人却忽视了美国税制结构这一重要原因。近四十年来,世界多数国家都引进了增值税,该税对进口产品公平征税与出口产品准确退税的机制,促进了世界贸易的发展。在此期间,美国一直是以所得税为主的税制结构,根据WTO的规则,这种税制对进口产品不能征税,对出口产品不能退税,所以是导致美国长期贸易赤字的重要原因。统计资料也显示,美国贸易赤字的增长,与其主要贸易伙伴实行增值税国家的增加呈明显相关性。美国只有改变税制结构,消除导致长期贸易赤字的税制因素,才能促进贸易平衡。

The trade deficit of USA has been the focus of the world.The international community has different comments on the reason of the trade deficit,but the most people of the world have ignored the very important cause of the tax structure.Nearly 40 years,most countries in the world have introduced the VAT,and the mechanism of the VAT which impose duties on import and export products fairly and refund the tax on exports accurately has promoted the development of the world trade.In this period,the United States had been in income tax structure,according to the WTO rules,the taxation not only can′t levy taxes on imports,but also can′t make tax refunds for exports,which merely causes American trade deficits for a long time.Statistics also shows that the increasing of USA trade deficits has obvious relevance with the increasing of countries in its major trading partners to carry out VAT.To promote trade balance,the USA has to change the tax structure,and eliminate the trade deficit which cansed by the taxation.