特朗普政府企业所得税改革方案及对我国制造业的影响和对策分析

Corporate Income Tax Reform Plan Proposed by Trump Administration and Its Impact on China's Manufacturing Industry and Countermeasures

2017年9月27日,特朗普政府税改框架出炉,虽然税改框架改革力度不及特朗普此前承诺,但仍在世界范围内引起不小轰动。2017年11月2日,美国税改再出新动向,众议院公布了长达429页的税法改革方案(草案),进一步细化了诸多税改细节。美国税改近来动作频频,旨在吸引制造业回归美国,使海外利润回流加大对本国投资,同时防止美国资本和岗位进一步外流。如果方案一旦通过,将对我国制造业造成多重冲击,必须高度重视。本文在对特朗普政府税改方案目标意图及企业所得税改革主要内容分析的基础上,对历次税改方案进行了比较评述,最终着眼于企业所得税改革方案对我国制造业可能的影响以及应对措施。

On September 27, 2017, a framework of tax reform was released by the Trump administration. Although the intensity of reformin this framework lagged behind which was promised by Trump earlier, it still caused widespread concern around the world. Later, a draft of tax reform bill titled "Tax Cuts and Jobs Act" was released by the House of Representatives on November 2, 2017. The bill further refines many details of tax reform. American tax reform policy has been released frequently recently, aiming to attract manufacturing back to the United States, return overseas profits, increase investment in the country, and prevent further outflow of American capital and jobs. If the tax reform bill is passed, it will cause multiple impacts on China's manufacturing industry, which must be attached great importance to. Based on the analysis of the main intention of the Trump administration's tax reform plan and the main contents of the corporate income tax reform, this paper makes a comparative review of the previous tax reform plans, and finally focuses on the possible impact of the corporate income tax reform plan on China's manufacturing industry and the countermeasures.