摘要
2017年,美国税改政策的出台是特朗普宣布总统就职以来所实现的首个重大减税政策,同时也是美国近30年来的减税之最。此次税改关联美国国内外企业及美国公民,是一次重要的税改立法。然而,拥有发达经济体制的美国是世界上经济体制最为发达的国家,减税政策的出台对美国的政治经济以及中国的经济发展均产生了极大影响。我国政府要对特朗普政府的税改政策给予密切关注,集聚各种因素全面分析、统筹思考、积极应对,避免陷入被动局面。
In 2017, the introduction of the US tax reform policy was the first major tax reduction policy since Trump's inauguration, and it was also the largest tax reduction in the United States over the past 30 years. Being related to all American enterprises and citizens over the world, this tax reform was an important event in American legislation. Fur thermore, the introduction of tax cuts exerted great impact on the political economy of the United States and the economic development of China as well for the United States has the most developed economic system of the world. The Chinese government must pay close attention to the Trump administration's tax reform policy, take all kinds of factors into the analyses, make overall plans, respond actively, and avoid a passive situation.
作者
闫昭宁
YAN Zhao-ning(School of Marxism,Collaborative Innovation Center for Territorial Sovereignty and Maritime Rights,Zhengzhou University,Zhengzhou,Henan 450001,China)
出处
《长沙理工大学学报(社会科学版)》
2018年第5期88-94,共7页
Journal of Changsha University of Science and Technology:Social Science
基金
2014年河南省哲学社会科学规划项目(2014BKS020)
关键词
特朗普
税改政策
影响
应对策略
Trump
tax reform policy
impact
countermeasures