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美国众议院共和党税收改革工作小组在2016年6月发布了一份税收改革蓝皮书,蓝皮书的核心内容就是以目的地现金流税(Destination-based cash flow tax,以下简称“DBCFT”)取代现行的联邦公司所得税。尽管学术界关于目的地现金流税的讨论已经有十多年历史了,但从政府层面对此方案进行推动还是首次。目的地现金流税能否成为特朗普政府税改的方向,目前并无一致的看法。对于这一税改方案,本文作者表达了不同的观点。美国业内专家的讨论与观点,对于国内读者原汁原味地认知DBCFT会有很大帮助。
In June 2016, the U.S. House of Representatives Tax Reform Working Group released a Blue Book on Tax Reform. The core content of the Blue Book is to replace the existing Destination-based cash flow tax (“DBCFT”) with the current Federal Corporation Income Tax. Although academic discussions on the destination cash flow tax have been around for more than a decade, it is the first time that this program has been promoted at the government level. Whether the destination cash flow tax can become the direction of the Trump administration’s tax reform does not currently hold a consensus. For this tax reform program, the author expressed different views. The discussions and opinions of the experts in the United States industry will be of great help to the domestic readers in their original understanding of DBCFT.