美国应对金融危机的税收政策及其借鉴

• 作 者: 南京市国际税收研究会课题组 林克勤
• 出 处: 涉外税务
• 发表日期: 2009年12期
• 关键词: 金融危机 扩大内需 抵免 经济刺激 个人所得税 所得税优惠 选择税 优惠政策 税收规模 税收政策

作为本次金融危机的肇始国,美国最先针对金融危机采取对策,并在经济形势持续恶化的情况下出台了一系列经济刺激法案,从而促进了国内经济形势的有效好转。本文在介绍美国应对金融危机税收政策的基础上,探析了其对我国扩大内需税收政策的借鉴之处,并提出了在金融危机背景下扩大我国内需的税收政策建议。

As the starting country of this financial crisis, the United States first took measures against the financial crisis and introduced a series of economic stimulus bills in the face of the deteriorating economic situation, thus contributing to the effective improvement of the domestic economic situation. Based on the introduction of the United States tax policy to deal with the financial crisis, this article analyzes its reference to China’s policy of taxation of expanding domestic demand, and puts forward some tax policy proposals to expand China’s domestic demand in the context of the financial crisis.