美国属地征税新政评析

Analysis in U.S.New Tax Reform with Territorial Taxation Principle

2017年底,美国通过的《减税与就业法案》确立了"属地征税"原则,标志着美国的国际税收规则和治税理念发生了重大转变,将对全球税收治理体系产生外溢效应。本文简要介绍了美国属地征税新政的主要内容,深入分析了属地征税的内涵与影响,并从提升我国税制国际竞争力、逐步完善我国跨境税制以及参与全球税收治理体系建设等方面提出了应对建议。

At the end of 2017, US passed〈 Tax Cuts and Job Act〉, it choosed territorial taxation principle, this is an important big change in US international taxation principle and tax management framework and it will have spillover effect on global tax governance system. The thesis briefly introduces main contents of US territorial taxation principle, has an in-depth analysis in its underlying implication and presents our recommendations in how China react from such respective as improving the international competitive advantage of our taxation system, strengthening cross-border taxation system step by step and participating the build-up of global tax governance system.