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本文全面总结和分析了美国共和党政纲“更好的道路”(A Better Way)中提出的税制改革方案,对使用“基于消费地的现金流量税”(Destination-Based Cash-Flow Tax,DBCFT)代替联邦企业所得税改革方案的性质、可能性及影响进行了研究。认为,方案允许固定资产和无形资产投资在当期全额税前扣除(而非折旧抵税)、基于消费地实行“边境调整”(Border Adjustments)等,将对美国的企业投资和商品出口产生促进作用,同时也会对美国的财政收入和国际税收关系带来潜在挑战。此外,本文还对美国税制改革可能对世界经济和我国投资与税收形势产生的影响进行了展望和剖析,提出我国的应对措施。
This paper provides a comprehensive summary and analysis of the tax reform proposed in the U.S. Republican Party’s A Better Way, which addresses the issue of using the “Destination-Based Cash-Flow Tax” , DBCFT) to study the nature, likelihood and impact of the federal EIT reform program. Argues that the plan allows investment in fixed assets and intangible assets to be fully deducted before taxes (not depreciation credits) for the current period, and based on consumer spending “Border Adjustments” And will also pose potential challenges to the United States’ fiscal revenue and international tax relations. In addition, the article also looks forward to the analysis of the possible impact of the tax reform in the United States on the world economy and the investment and tax situation in our country, and puts forward our response measures.