特朗普执政百日有余,在否决奥巴马医保法案、禁穆令等改革屡屡受挫后,美国联邦政府推出了“史无前例”的税改方案,其中企业所得税从35%降至历史性的15%,必将对全球经济和资本流动产生深远影响。特朗普的税改新政,不仅受到来自美国国内的反对声浪,中国的媒体也发声指出:“美国税改新政将挑起全球税收战 Trump has been in power for more than a hundred days, and the U.S. federal government has launched an ”unprecedented“ tax reform program after the reforms such as the Obama Medical Insurance Act and the Prohibition of Mutual injustice have been repeatedly frustrated. Among them, the corporate income tax has dropped from 35% to a historic 15 %, Will have a profound impact on the global economy and capital flows. Trump’s tax reform, not only by opposition from within the United States, the Chinese media also pointed out: ”The new tax reform in the United States will provoke a global tax battle