中美贸易差额中的税制因素  

Tax-related Factors in China-U.S. Trade Balance

作　　者：熊鹭[1] Lu Xiong

机构地区：[1]厦门大学经济学院

出　　处：《国际税收》2019年第10期35-40,共6页International Taxation In China

摘　　要：本文首先指出,中美贸易现状及贸易摩擦中,美方主要运用反倾销税、反补贴税和关税三种税收手段;其次认为,美国的现行税制设计是造成其与中国、日本及欧盟等主要经济体对外商品贸易持续逆差的重要原因之一。最后,本文提出应对中美贸易摩擦的几点建议,包括:中国应积极应对反倾销税,积极应对美国反补贴和反倾销立法中的矛盾问题,推动美国立足本国税制进行改革,切实改善中美贸易。This article first points out that the United States mainly uses anti-dumping duty, anti-subsidy tax and tariff as three kinds of tax means in the current trade situation and trade friction between China and the United States. Then it points out that one of the important reasons for the sustained foreign trade deficit between the United States and China, Japan and the European Union is the design of the current tax system in the United Sates. This article puts forward some suggestions to deal with China-U.S. trade friction, including China should actively deal with anti-dumping duties, and clarify the problems of anti-subsidy and antidumping legislation in the United States, promote the United States to reform its own tax system, and improve the trade balance between China and the United States.

关 键 词：中美贸易 贸易逆差 反倾销税 反补贴税 关税 

分 类 号：F810.42[经济管理—财政学]