美国是引领1986年以来世界性减税改革的先驱,也是2008年金融危机的策源地、重灾区。随着“次贷”危机演变为全球性金融危机,危害程度不断加深,美国多次出台应对金融危机的各种金融政策与财政政策,在刺激经济复苏的“一揽子”扩张性财政政策中,以减税为主调的税 The United States is the pioneer in leading the world tax reform since 1986, as well as the disaster source for the 2008 financial crisis. With the “subprime mortgage ” crisis evolving into a global financial crisis, the degree of harm is deepening. The United States has promulgated various financial policies and fiscal policies to deal with the financial crisis on many occasions. In the “package” of expansionary finances to stimulate economic recovery In the policy, tax is the main tax deduction