| 摘要: |
| 2017年4月26日，美国白宫公布了公司税改革计划的主要原则和基本框架，这是自
20世纪80年代里根政府以来规模最大的一次税改。方案包括将公司所得税税率从当前的35%
降至15%，取消公司替代性最低税，对美国公司留存海外的利润给予一次性征税等。目前，
美国公司税改革计划的核心内容和具体细节尚未达成广泛共识，势必会有重大修改和完善，
2018年美国中期选举前有望正式出台。此次美国公司税改革将对美企利润汇出、我国境内赴
美投资等跨境资金流动产生重大影响。为此，本文分析了此次美国公司税改革的动因、可行
性及相关影响，并提出相关建议。 |
| 关键词: 公司税；改革；可行性；跨境资金 |
| DOI： |
| 分类号:F810.42 |
| 基金项目:本文主要针对变动幅度较大且对国际税收和跨境资金流动影响显著的美国公司所得税改革进行探讨，个税改革
不是本文关注重点。 |
|
| Study on Causes, Feasibility and Effectsof US Corporate Tax Reform |
|
Song Xiangyan，Hu Haitao
|
|
The People's Bank of China，American Representative Office
|
| Abstract: |
| On 26th April 2017, the white house unveiled the fundamental principles and framework for the
American tax reform which it called the biggest tax cuts and the most significant tax reform since the 1980s of Reagan
era, which would slash U S corporate tax rates from 35% to 15%, and cut the alternative minimum tax （AMT）,as
well as give an one-time income tax on profits of U S overseas companies. There is no consensus reached on the kernel
details of the tax reform plan at present, which is doomed to undergo large scale adjustments and modifications, and
will hopefully promulgate and implement before the midterm elections in 2018. American tax reform will exert great
influence on outward remittance of dividends of U S firms in China, as well as on cross border flow of funds triggered
by increased Chinese firms investing in U S. This article analyzed the causes, feasibility and effects of the tax reform,
and put forward the recommendations accordingly. |
| Key words: Corporate Tax；Reform； Feasibility；Cross-border Flow of Funds |
