锐意推进税制改革 重塑我国全球竞争力——中美税制比较及特朗普减税方案的启示

Promoting the Reform of Tax System and Reshaping Our Global Competitiveness

虽然减税在短期会减少财政税收,但可以起到"放水养鱼"作用。它不但能够为实体经济创造更加良好的营商环境,激活实体经济内生动力,而且可以逐渐扩大税基。从中长期来看,随着"拉弗曲线"效应的显现,降低税率反而有助于税收的增长。美国的减税政策对中国的全球竞争力来说是一大外部压力。中国有必要重新审视税费体制,从战略高度谋划新一轮税改,以重塑我国的全球竞争力。

Although tax cut in the short term will reduce the fiscal revenue, iwatering fish＂, t t can not onlycreate a more favorable business eactivate theendogenous power of real economy, and can gradually expand the tax base, From the mid -long term, with the emergence of the ＂Laffer Curve＂ effect, lowering the tax rate will help increasethe tax revenue, U, S, tax - cutting policy is a big external pressure on China ＂ s globalcompetitiveness, China needs to re-examine the tax system, design a new round of tax reform from a strategic height, to reshape our global competitiveness,