摘要
12月2日,美国参议院通过了对税收进行全面改革的法案,此次税改最明显的一点是将企业所得税的税率从之前的35%降到了20%。美国作为一个经济大国,对全球经济具有"领头羊"效应,而减税必将产生一定的影响。以中国对美国直接投资为例,来分析此次税改的影响,并提出相关对策。
On December 2rid the US senate passed a sweeping overhaul of tax, the most obvious of which was a reduction in corporate income tax rates from 35% to 20%. As an economic power, the United States has a ＂bellwether＂ effect on the global economy, and tax cuts are bound to have some impact. This article will take China＇s direct investment in the United States as an example to analyze the impact of the tax reform.
出处
《对外经贸》
2018年第2期83-85,共3页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
美国税改
对外直接投资
企业所得税
the Tax Reform
Outward Direct Investment
Enterprise Income Tax
