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2017年1月20日,美国第45任总统特朗普宣布就职。特朗普的税制改革主张旨在促进美国再次强大,提升美国的全球竞争力,主要内容包括给中产阶级减税、简化税法、降低公司所得税税率等。同时,通过一些列配套财税改革,在减税同时尽量不增加债务和赤字。美国作为世界上最发达的国家,其一举一动都会对世界产生深远影响。中国坚持对外开放、坚持全球共享繁荣,在深化税制改革中需要对美国可能的税制改革动向提前做好准备。
January 20, 2017, the 45th U.S. President Trump announced his inauguration. Trump’s tax reform advocate aims to promote the United States once again strong and enhance the global competitiveness of the United States. The main contents include tax relief for the middle class, simplification of the tax law and reduction of the corporate income tax rate. At the same time, through a number of supporting fiscal and taxation reforms, we should try our best to reduce taxes and deficits while reducing taxes. The United States, as the most developed country in the world, will have far-reaching impact on the world with every move. As China persists in opening up to the outside world and upholds global sharing and prosperity, it needs to be prepared in advance for the possible tax reform in the United States in the process of deepening tax reform.