美国国际税改法案对中国的冲击及应对

Impacts of U.S. International Tax Reform Plan on China and the Counter Measures

美国国会于2017年12月15日公布了最终版的《减税与就业法案》,并于12月20日投票表决通过。该法案中与国际税收有关的内容主要体现在降低企业所得税税率和引入参股豁免制度这两个方面,后者标志着美国开始从全球征税制转向有限的属地税制。美国此次税改在宏观层面上可能引发新一轮的国际税收竞争和税制改革,在微观层面上有利于鼓励海外资本回流和吸引外商投资。面对全球减税浪潮和发达国家逐渐转向属地税制的趋势,仍实行全球征税制的中国应当完善关于境外利润汇回的税收制度,即税收抵免和饶让制度,考虑在受控外国公司规则中引入"补充税",以减轻中国"走出去"企业的总体税负、提高企业的海外竞争力。

The U.S.Congress promulgated the final version of the Tax Cuts and Jobs Act on December 15,2017,and voted it through on December 20 th.President Trump signed the bill on December 22,which made it a formal act.There are mainly two aspects with regard to international tax in this Act,that is,the reduction of corporate income tax rates and the introduction of participation exemption system,which signifies that the U.S.begins to shift from the worldwide taxation system to limited territorial taxation system.At the macroeconomic level,this tax reform may trigger a new round of international tax competition and tax reform.At the micro level,this Act may encourage the return of overseas capital and attract foreign investment.Facing the worldwide tax cuts tides and developed countries＇ shifting toward the territorial taxation system,China,which still enforces worldwide taxation system,should improve the tax system on overseas profits repatriation.It is suggested that the foreign tax credit and sparing system be improved,the＂top-up tax＂be introduced into the controlled foreign companies rules so as to alleviate the overall tax burden of Chinese＂going global＂enterprises and enhances their overseas competitiveness.