|
|
|
| Chinese Tax Scheme from Trump Tax Reform and Effect:in the View of S&T Innovation |
| Xue Wei 1, Liu Zhifang 2, Li Xinfei3 |
1.Chinese Academy of Science and Technology For Development,Beijing 100038,China;
2.The Open University of China,Beijing 100039,China;
3.Beijing Forestry University,Beijing 100083,China |
|
|
|
|
Abstract Trump tax reform to maintain the US tax system's general incentives for innovation and entrepreneurship is conducive to the United States to set off a new wave of innovation and entrepreneurship;greatly enhance the attractiveness of the US tax system to invest in the United States,and help the United States “re-industrialization”.In the face of Sino-US trade disputes,we must carefully assess the Trump tax reforms may bring greater pressure and impact on China's attraction of foreign investment,manufacturing transformation and upgrading,and innovation-driven development.In particular,it is necessary to re-examine China's tax system by Trump tax reform:VAT is not suitable for industrial development in the digital economy era,and the value-added tax of innovative enterprises is relatively high.It is recommended to accelerate the construction of tax structure with income tax as the main body.Tax incentives for small enterprises are still insufficient or difficult to implement,and it is recommended to innovate small business tax incentives to form truly effective incentives.
|
|
Received: 20 October 2018
|
|
|
|
|
|
[1]Tax Cuts and Jobs Act of 2017[EB/OL].(2017-12-18)[2018-04-21].http://docs.house.gov/billsthisweek/20171218/CRPT-115HRPT-466.pdf.
[2]CBO.The Effects of the 2017 Tax Act on CBO's Economic and Budget Projections[EB/OL].(2018-04)[2018-04-21].https://www.cbo.gov/system/files/115th-congress-2017-2018/reports/53651-outlook.pdf#page=133.
[3]Tax Foundation.Preliminary Details and Analysis of the Tax Cuts and Jobs Act[EB/OL].(2017-12-20)[2018-04-21].https://files.taxfoundation.org/20171220113959/TaxFoundation-SR241-TCJA-3.pdf.
[4]Tax Policy Center.Macroeconomic Analysis of the Tax Cuts and Jobs Act as Passed by the Senate Finance Committee[EB/OL].(2017-12-01)[2018-04-21].https://www.taxpolicycenter.org/publications/macroeconomic-analysis-tax-cuts-and-jobs-act-passed-senate-finance-committee.
[5]Trading Economics[EB/OL].[2018-04-21].https://tradingeconomics.com/united-states/government-debt-to-gdp.
[6]Tax Foundation.An Overview of Pass-through Businesses in the United States [EB/OL].(2015-01)[2018-04-21].https://files.taxfoundation.org/legacy/docs/TaxFoundation_SR227.pdf.
[7]薛薇,等.科技创新税收政策国内外实践研究[M].北京:经济管理出版社,2012.
[8]Tax Policy Center.Distributional Analysis of the Conference Agreement for the Tax Cuts and Jobs Act [EB/OL].(2017-12-18)[2018-04-21].https://www.taxpolicycenter.org/publications/distributional-analysis-conference-agreement-tax-cuts-and-jobs-act/full.
[9]Bureau of Economic Analysis,Data on new foreign direct investment in the United States[EB/OL].(2017-08-17)[2018-04-21].https://www.bea.gov/scb/pdf/2017/08-August/0817-new-foreign-direct-investment-in-the-united-states.pdf.
[10]德勤.2016全球制造业竞争力指数[EB/OL].(2016-04-01)[2018-04-21].https://www2.deloitte.com/cn/zh/pages/manufacturing/articles/2016-global-manufacturing-competitiveness-index.html.
[10]World Bank Group.Doing Business 2017[EB/OL].(2016-10-25)[2018-04-21].http://www.doingbusiness.org/reports/global-reports/doing-business-2017.
[11]美报告.中国科技实力迅速提升[EB/OL].(2018-01-24)[2018-04-21].http://world.people.com.cn/n1/2018/0124/c1002-29784998.html.
[12]Homeland Security.Table 1 of Yearbook of Immigration Statistics 2016[EB/OL].[2018-04-21].https://www.dhs.gov/immigration-statistics/yearbook/2016/table1.
[13]中国科学技术发展战略研究院.中国创业投资发展报告2017[M].北京:经济管理出版社,2017.
[14]普华永道,2017年上半年中国企业并购市场中期回顾与前瞻[EB/OL].(2017-08-24)[2018-04-21].https://www.pwccn.com/zh/services/deals-m-and-a/publications/ma-2017-mid-year-review-and-outlook.html.
[15]中商产业研究院.中国留学生回国数据分析[EB/OL].(2017-11-29)[2018-04-21].http://www.sohu.com/a/207271285_350221.
[16]薛薇,魏世杰.创新驱动发展迫切需要降低增值税标准税率[J].全球科技经济瞭望,2018(3). |
|
|
|
2019, Vol. 0 
