特朗普政府减税政策的影响及对策

Trump Government’s Tax Reduction Policy: Impact and Countermeasure

特朗普政府于2018年正式实施新版减税法案,美国本次减税规模是自上世纪八十年代以来最大规模的一次,这次税改将对美国经济产生较为长远的影响,通过政策的溢出效应,也会将这种影响传递至我国。通过比较美国里根政府减税政策和特朗普政府减税政策的相关内容,详细分析了特朗普政府减税对我国经济的影响。特朗普减税政策会通过国际资本流动、财富管理发展、人民币汇率和实体经济贸易等渠道影响我国经济,我国应及早采取措施应对:加快推进供给侧结构性改革和财税体制改革;加强金融监管与健全国内财富管理市场建设,预防资本流动冲击;主动降低宏观税负,对冲美国减税的负面影响;全面深化改革开放和扎实推进“一带一路”建设;加大科研投入,培育我国科技核心竞争力。

Trump government officially implemented the new tax reduction bill in 2018. The scale of the tax reduction in the United States is the largest one since the 1980s. This tax reform will have a long-term impact on the U.S. economy. Through the spillover effect of the policy, it will also transmit this impact to China. By comparing the tax reduction policies of Reagan Administration and Trump Administration in the United States, this paper makes a detailed analysis of the impact of Trump Administration's tax reduction on China's economy and its countermeasures. Trump tax reduction policy will affect China's economy through international capital flow, RMB exchange rate and real economy and trade channels. China should take precautious measures as soon as possible to deal with these problems including accelerating supply-side structural reform and fiscal and taxation system reform, strengthening financial supervision and improving domestic wealth management market construction to prevent capital flow shocks, initiatively reducing macro-tax burden and hedging negative effects of tax reduction in the United States, comprehensively deepening reform and opening up and push forward the construction of "one belt and one road", increasing investment in scientific research and cultivating the core competitiveness of science and technology in China.