对美国特朗普减税法案的评析

The Enlightenment of Trump’s Tax Cuts Act to China’s Fiscal and Tax Policies Reform

美国政府2018年1月1日起施行的减税法案对其国内投资环境和纳税人负担产生了一定的影响,同时也将波及国际财政环境。本文依次梳理税改相关文献,介绍特朗普税改的主要内容、理论渊源及其国内与国际政策背景,解析此次改革对于税制、经济与社会的各维度效应,最后基于国际税制与征管的合作协调提出思考,包括倡导将财政税收制度的中性、优化特征加入到主权信用评估指标体系等。

The tax cuts implemented by the US government in January 1, 2018 will have a significant impact on the domestic investment environment and the burden of taxpayers. Meanwhile it will also affect the international financial environment and intergovernmental relations. This paper combs the related documents of tax reform in succession, introduces the main contents, theoretical support and domestic and internationalpolicybackground of Trump＇s tax reform, analyzes the reform＇s impact in tax-systematic, economic and social dimensions.Finally,cooperation and coordination in international tax collection and management are proposed, including advocating that the optimization characteristicsof fiscal and taxation system should be considered as an index of sovereign credit evaluation system.