美国边境调节税的概念、机理和影响分析

An Analytical Study on the US Border Tax Adjustment——based on its Concept,Mechanism and Impact

尽管美国近期宣布本年度新的税改方案核心是为美国家庭减税,并使小企业的税率更低,不包括极具争议的边境税实施计划,但作为美国国家战略考量,弥补巨额财政赤字,意图以统一税率的边境调节税替代公司所得税,并建立一套新的遵循税收目的地原则的现金流税体系的惯性思想依旧大有市场。即使今后有变异的实施方案出台,也一定会促使美国国内贸易和税收政策发生重大的改变,而且还会对现有的国际贸易规则体系与全球产业链造成剧烈冲击。鉴于此,有必要对美国的这项潜在的税改措施进行持续的观察和深入分析,包括其实施动因、运行机制、与国际法的相容性、对世界金融、经贸的影响等,并根据我国国内及周边形势的变化提出前瞻性应对建议措施。

Although American new-round tax reform plan released on July this year does not include highly controversial proposal of border adjustment tax,it focuses on the core idea of cutting taxes for American families and small businesses. As for the national strategic considerations,the impetus of establishing a new revenue system propped up by destination-based cash flow tax still prevails among some politicians and entrepreneurs for the purpose of replacing current corporate tax,and bridging over huge budget gap. Once a final revised tax scheme emerges,it will surely turn a new page for the country＇s foreign trade and tax policies. Moreover,it will inevitably give rise to severe impact on the existing international trade norms and rules,and the global industrial chains as well. For this reason,it is necessary to carry out a close but keen observation and work out in-depth analysis regarding the potential tax reform in the US,including its implementation motivation,operating mechanism,compatibility with international law, and the impact on the global finance, economy and trade. And according to the change of domestic and international situation,the article will put forward some policy suggestions and forward-looking measures.