摘要
本文系统分析拜登政府近期推出近六万亿美元财政预算收入项目和支出项目的背景、内容和影响,并和特朗普执政时期推出的减税法案对比,研判美国财政政策未来走势。通过分析,本文认为该财政预算如果顺利实施,短期内对美国经济影响不大,但长期来看将产生较大影响;应密切跟踪美国政府对高科技产业的扶持措施和效果,积极调整产业政策予以应对;警惕美国政府促使制造业回流的相关措施,扩大开放积极应对;顺应时代潮流,积极争取欧美主要互联网企业在华利润应获得的征税权。
The article generally analyzes the background,content and effect of US$6 trillion budget revenue and expenditure items released by Biden Administration recently,compares it with the tax reduction act issued by Trump Administration,projects the future trend of US public finance policies.It article thinks that if the fiscal budget passed,there was no big effect on US economy in the short term while it would have a big effect in the long term,the measures taken by US government on supporting its high tech industry should be followed and react with our industry policy adjustment.China must pay attention to US policies that supporting the manufacturing return,react positively with more opening and reform,try to gain the tax right on the profits that US and Europe main internet enterprises gains from China market by taking advantage of current trends.
出处
《财政科学》
CSSCI
2021年第6期110-123,134,共15页
Fiscal Science
关键词
拜登政府
财政政策
财政预算
Biden Administration
Public Finance Policy
Financial Budget