摘要
美国《大而美法案》已经特朗普总统签署生效,在国际社会引起较大反响。无论赞扬方还是批评方,均认为《大而美法案》将对国际经济合作带来较大冲击。本文从经济增长、劳动力供求结构、劳动报酬分配、宏观税负水平等方面分析法案出台的客观背景,深入剖析《大而美法案》的核心内容以及想要达成的宏观目标。美国《大而美法案》将对美国和国际社会带来多维效应及直接冲击,中国应从战略布局、宏观政策、国际经济合作等方面予以应对。
The One Big Beautiful Bill Act of the United States has been signed into law by President Trump and has caused significant reactions in the international community.Both the praising and criticizing sides believe that the One Big Beautiful Bill Act will have a significant impact on international economic cooperation.This article analyzes the objective background of the Bill's introduction from the aspects of economic growth,labor supply and demand structure,labor remuneration distribution,and macro tax burden level.It delves into the core content of the One Big Beautiful Bill Act and the macro goals it aims to achieve.This article also analyzes the multidimensional effects and impact intensity of the One Big Beautiful Bill Act on the United States and the international community,and proposes countermeasures and suggestions for China from the aspects of strategic layout,macro policies,and international economic cooperation.
出处
《国际税收》
北大核心
2025年第11期40-48,共9页
International Taxation In China
基金
中国国际税收研究会2025年度课题“新一届美国政府税改影响及对策研究”的阶段性研究成果。
关键词
大而美法案
税制改革
国际税收
One Big Beautiful Bill Act
Tax reform
International taxation
