特朗普税改属地主义转向对我国的启示

Insights from Territorial Principles in Donald Trump's Tax Reform

美国参众两院于2017年12月20日就《减税与就业法案》最终版本达成一致,紧接着美国总统特朗普于12月22日正式签署了该法案,这标志着本次特朗普的税收改革最终尘埃落定。经过本轮美国税改,外界普遍认为其企业所得税制度由全球税制转向属地税制。尽管此前美国国内一直存在企业所得税税制转变的呼声,但由特朗普政府所主导的本次税改却并未使得美国的税制转向属地主义,鉴于全球税制与属地税制所固有的局限性,混合税制才是美国乃至世界各国的最终选择。我国应对本次美国税制改革进行综合分析考量,立足于自身的国际税收地位,适时凸显我国税制中的属地主义要素,并辅之以适当的全球征税举措,在加速我国外向型经济战略布局的同时捍卫我国的国际税收利益。

With an agreement about the final version of Tax Cuts and Jobs Acts reached by the House on Dec. 20,2017 and the official signing ceremony by American president,Donald Trump,on Dec. 22,tax reform of Donald Trump is settled. It is widely believed that the tax reform shifts the quality of corporate income tax system from global system to territorial system. Regardless of some voices supporting the shift to territorial system,the tax reform led by Donald Trump doesn＇t make the change. In view of limitations of global system and territorial system,the mixed system of the two would be the final choice for the US and many other countries. We should make an analysis on the US tax reform,based on our status in international tax,highlight the territorial factors in our tax system and also makes some measures about global taxation,accelerate the export-oriented economic strategy and also defend the international tax interests of our country.