中美所得税改革取向的差异

本文认为,中国、美国截然相反的消费和储蓄经济结构,决定了两国所得税改革的政策取向不同。美国实行消费型的联邦所得税改革符合其低储蓄、高消费的经济现状,而我国高储蓄、高投资、低消费的经济结构,决定了我国应实行储蓄型或投资型税制改革,我国所得税的改革应更多地鼓励消费而不是储蓄或投资。

On Current Different Policy Orientations of Income Tax Reforms between the United States and China

This article argues that different policy orientations of income tax reforms between the United States and China are decided by their different economic structures. It may be proper for the United States to execute consumption-oriented federal income tax reform because its economy is featured by low saving and high consumption. However, the Chinese economic structure is featured by high saving, high investment and low consumption, which determines that China should undertake saving or investment-oriented tax reform and the Chinese income tax reform should encourage consumption rather than saving or investment.