美国税制改革对海外直接投资的影响——以中国对美国直接投资为例  

The Influence of American Tax Reform on Foreign Direct Investment

作　　者：石子云 

机构地区：[1]河北经贸大学,河北石家庄050061

出　　处：《对外经贸》2018年第2期83-85,共3页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：12月2日,美国参议院通过了对税收进行全面改革的法案,此次税改最明显的一点是将企业所得税的税率从之前的35%降到了20%。美国作为一个经济大国,对全球经济具有"领头羊"效应,而减税必将产生一定的影响。以中国对美国直接投资为例,来分析此次税改的影响,并提出相关对策。On December 2rid the US senate passed a sweeping overhaul of tax, the most obvious of which was a reduction in corporate income tax rates from 35% to 20%. As an economic power, the United States has a ＂bellwether＂ effect on the global economy, and tax cuts are bound to have some impact. This article will take China＇s direct investment in the United States as an example to analyze the impact of the tax reform.

关 键 词：美国税改 对外直接投资 企业所得税 

分 类 号：F817[经济管理—财政学]