美国减税政策对中国制造业的影响研究

Research Regarding the Impact of American Tax Reduction Policy on the Manufacturing Industry of China

特朗普制定了减税、重回制造业的一系列再工业化的政策,与其他国家争夺制造业产能。对中国而言,应积极应对特朗普减税政策给中国制造业所带来的影响。研究结果表明,特朗普减税能凸显美国税收优势,大幅缩小中美制造业成本差距,甚至出现差额逆转,兑现其在竞选中所做的承诺-经济政治全球溢出。而同时,美国也制定了相应的加税政策来平衡我国减税措施对其造成的影响。因此,我国应积极有效地应对特朗普的减税政策,全面实施降税率、调布局等应对手段,才能够保证中国制造业在新形势下的快速稳定发展。

Trump formulates a series of industrialized policies to reduce taxes and return to manufacturing,thereby competing with other countries for manufacturing capacity.China should actively take measures to reduce the impacts of Trump’s tax cuts on its manufacturing industry.The results of the study show that Trump’s tax reduction policy can highlight US tax advantages,significantly reduce the gap of manufacturing costs between China and US,and even reverse the balance,thereby fulfilling its commitment to the campaign:global economic and political spillovers.At the same time,the United States has also formulated corresponding tax increase policy to balance the impact of China’s tax reduction measures.Therefore,China should actively and effectively respond to Trump’s tax reduction policy,and fully implement tax rate reduction,layout adjustment and other means,in order to ensure the rapid and stable development of its manufacturing industry under the new situation.