美国历次减税的启示与中国减税权问题研究

The Implications of Tax Cuts in the United States and the Problems of Tax-Reduction Right in China

减税领域存在的诸多问题都与减税权的不当行使和不当配置有关。美国历经了多次减税改革,其减税权的运行既有值得借鉴之处,包括减税权法律来源的明确性和总体规模的限度性等;但也有值得警惕的经验教训,如减税对象的选择倾向于富人,有违分配正义和减税公平。我国也存在自身的减税问题,应当以减税权为逻辑起点,妥善处理国内的减税权问题以及他国减税权运行所带来的外部性问题。

Many problems of tax cuts are related to improper exercise and configuration of tax-reduction right. The United States has undergone many tax reduction reforms, and its experience in the exercise of tax-reduction right is worth learning. For example, the legal source is clear, and the overall scale is limited. However, there are also many lessons that we can learn from. For example, it tends to reduce taxes on the rich, which violates the principles of distributive justice. China also has its own issues of tax deduction. Therefore, it should take the tax-deduction right as the logical starting point, and properly deal with domestic issues of tax cuts, as well as the external issues brought by the operation of tax-reduction right in other countries.