特朗普税改法案的总体评析

An Overall Analysis of the Tax Cuts and Jobs Act

特朗普的税改法案以减税为主要内容,意图通过降低公司所得税、个人所得税、国际税收等方面的税负来实现促进经济增长、增加就业和居民收入、制造业回流等目标。但特朗普税改法案在大规模减税的背景下也包含了许多增税的措施,其实质上是一场有增有减的税制结构性改革。总体上看,特朗普税改法案是一个在国内和国际社会引起广泛争议的法案,能否给美国带来经济繁荣还存在较大变数,其大幅降低公司所得税税率的措施将加剧世界公司所得税税率的逐底竞争,其在国际税收方面的一些措施将削弱世界各国加强国际税收合作的努力。

The Tax Cuts and Jobs Act is characterized by tax cuts and designed to promote economic growth, increase employment and household income and enable manufacturing return to the U.S. through reducing the tax burdens on corporate income tax, personal income tax and international tax revenue. However, the Tax Cuts and Jobs Act contains a number of tax increases in the context of the massive tax cuts. In essence, it makes structural adjustment including both tax cuts and tax increases. On the whole, the Tax Cuts and Jobs Act has aroused widespread controversy both at home and in the international community. Whether it can bring about the expected economic prosperity to the United States is still a large variable. The drastic reduction of the corporate income tax rate will exacerbate the bottom-up competition in corporate income tax rates in the world and some measures about international taxation thereof will undermine achievements of strengthened cooperation with regard to the international taxation made by numerous countries.