美国《通货膨胀削减法案》的政策背景、形成过程和应对思路  

Policy Background, Formation Process and Countermeasures of the Infation Reduction Act in the United States

作　　者：周静虹 胡怡建[1] ZHOU Jinghong;HU Yijian

机构地区：[1]上海财经大学公共政策与治理研究院

出　　处：《国际税收》2023年第3期39-44,共6页International Taxation In China

摘　　要：2022年美国出台的《通货膨胀削减法案》提出了促进绿色发展、削减弱势群体医疗负担、促进税制更加公平和应对财政赤字等一揽子经济改革计划,将对美国经济及世界经济带来一定影响。本文从美国当前面临的通货膨胀、气候问题、贫富不均三大现实困境入手,分析《通货膨胀削减法案》的政策背景与形成过程,并对我国积极应对该方案提出建议。The Inflation Reduction Act introduced in the United States in 2022 proposes a package of economic reform plans to promote green development,ease the medical burden of vulnerable groups,promote a fairer tax system and address the fiscal deficits,which will have a certain impact on the US economy and the world economy.Starting from three practical dilemmas currently faced by the United States,namely infation,climate and inequality,this paper analyzes the policy background and formation process of the Inflation Reduction Act and puts forward suggestions on China's response to it.

关 键 词：通胀削减法案 税制改革 能源改革 医疗改革 

分 类 号：F810.42[经济管理—财政学]