自奥巴马就任以来,美国联邦政府债务持续的以一种不能以超过财政收入速率增长。伴随与此,美国大量企业为了避免被征收高额的企业所得税纷纷选择“税收倒置”这一手段,收购海外企业并将公司总部转移至税率较低的国家,这使得财政收入问题更加恶化,大量的财政收入流失到海外,侵害美国税收利益。笔者从税收倒置问题中引发思考,简略分析税收体质问题,提出关于美国企业税收改革的相关思考。 Since Obama took office, U.S. federal government debt has continued to grow at a rate that does not exceed its fiscal revenue. Accompanying this, a large number of U.S. companies have exacerbated their fiscal revenue problems by choosing “tax inversions” to avoid being subject to high corporate income taxes, acquiring overseas companies and relocating their corporate headquarters to countries with lower tax rates , A large amount of fiscal revenue has been lost overseas and the U.S. tax revenue has been infringed upon. The author from the tax inversion problem triggered thinking, a brief analysis of the tax constitution, the tax reform on the United States put forward relevant thinking.