美国国际税制改革初探  

A Preliminary Study on the U.S.'s Reform to Its International Tax Regime

作　　者：李超民[1] LI Chaomin(Shanghai University of Finance and Economics Institute of Public Policy and Governance, Shanghai 20043)

机构地区：[1]上海财经大学公共政策与治理研究院,中国上海200433

出　　处：《上海商学院学报》2018年第1期96-100,共5页Business Economic Review

摘　　要：本文对美国《2017年减税与就业法案》的"参与豁免税制"进行了初步研究。美国国际税制向红利豁免税制转型具有内在动因,这一举措顺应当前OECD国家国际税制的普遍潮流,可能提高美国企业竞争力,使联邦财政在短期内实现增收,并有利于美国增强国际经济的主动权,但也将使美国增加就业的愿望落空。对此,我国应做出积极应对。his author preliminarily studies the Participation Exemption System of the 2017 Tax Cut and Job Act, finding its causes of the transformation of the U. S. international tax regime. It concludes four points of strength of this reform as following the world＇s trend of international tax system, upgrading the U. S. competitiveness, increasing the federal revenue in a short time, initiatively controlling the international economy, however, its purpose to increase the domestic employment could be in vain. To combat the impact of this international tax change, it is necessary for China to be actively engaged in multi-sided reform of international tax and social policies.

关 键 词：美国联邦政府 国际税制改革 影响 

分 类 号：F810[经济管理—财政学]