美国境外所得税制演进:历程、动因及启示  

Evolution of the Income Tax System outside the United States:History,Motivation and Enlightenment

作　　者：冯静[1] FENG Jing(National Academy of Economic Stralcgy,CASS,10006)

机构地区：[1]中国社会科学院财经战略研究院,北京市100006

出　　处：《财经智库》2022年第5期97-110,147,148,共16页Financial Minds

摘　　要：美国境外所得税制度自设立以来一直被政府视为重要的宏观战略手段。百年来,美国从资本输入国转变为最大的资本输出国,再到资本输入与输出并重,逐渐成为国际税收规则制定者与引领者,依据国内外政治经济形势和对外战略导向变化,不断调整境外所得税制度,影响国际税收收入分配以及资源的流向配置,实践国家战略目标。本文通过梳理美国境外所得税的演进脉络,探讨制度变迁动因与影响,总结规律、提炼经验,以期为处于重要战略期的中国改革境外所得税,在保障国家税收利益、提升国际竞争力以及积极参与国际治理等多元目标间寻求平衡提供一些镜鉴与启示。Since its establishment,overseas income tax system has been regarded as an important macro-strategic means by the U.S.government.In the past one hundred years,the United States has changed from the capital importer to the world’s largest capital exporter,and then entered a phase of paying equal attention to capital import and capital export.Gradually,it became the rule maker and leader of the international tax system.Based on the domestic and international political and economic situations,the U.S.government constantly adjusted its overseas income tax system.At the beginning of the introduction of overseas income tax,benefit principle was adopted.From post-the World WarⅡto the 1970’s,the U.S.government implemented capital export neutrality in order to boost rapid expansion of foreign trades and great development of foreign investments.After that,the United States didn’t adjust its fundamental principle of overseas income tax until the early 21 century.To support financial liberalization,international tax policies to reduce tax burden and encourage capital flow put into effect.But now,against the background of digital economy,the United States cannot cope with the problem of profit shifting and tax base erosion by itself.Therefore,it has to rely on coordination and cooperation with the rest of the world,and then shared governance in the field of international taxation comes into being.By adjusting overseas tax policy,the U.S.government aimed to affect the distribution of global tax revenue and resource allocation,and pursue balance between multiple objectives such as safeguarding national tax interests,improving international competitiveness,and actively participating in global governance.This paper attempts to sort out the evolution of the U.S.overseas income tax system,explores the motivations and impacts of international tax system changes,and then provides the insights and enlightenments for China in an important strategic transition period to reform its overseas income tax system.

关 键 词：美国境外所得税 国际税收规则 国际税收秩序 全球税收治理 

分 类 号：F817.12[经济管理—财政学]