<p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;"><div style="display: inline-block;"><span class="image-and-copyright-container" style="border: 0px; font-variant-numeric: inherit; font-stretch: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 14px; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline; display: block; position: relative;"><img src="https://ichef.bbci.co.uk/news/624/cpsprodpb/8D06/production/_99820163_0c6b2f6b-51d7-4169-aa04-d16be37990e5.jpg" datasrc="https://ichef.bbci.co.uk/news/320/cpsprodpb/8D06/production/_99820163_0c6b2f6b-51d7-4169-aa04-d16be37990e5.jpg" class="responsive-image__img js-image-replace" alt="特朗普发表国情咨文演讲" width="976" height="549" data-highest-encountered-width="624" style="color: #bdbdbd; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-family: inherit; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline; height: auto; max-width: 100%; user-select: none; width: 616.203px; transition: opacity 0.2s ease-in; display: block;" /><span class="off-screen" style="border: 0px !important; color: inherit; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-family: inherit; font-size: 14px; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 0px; padding: 0px !important; vertical-align: baseline; clip: rect(1px 1px 1px 1px); overflow: hidden; position: absolute !important; height: 1px !important; width: 1px !important;">图片版权</span><span class="story-image-copyright" style="border: 0px; color: #ececec; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-family: inherit; font-size: 0.875rem; font-weight: inherit; letter-spacing: 0.25px; line-height: 1.14286; margin: 0px; padding: 3px 8px 1px; vertical-align: baseline; text-transform: uppercase; background: rgba(0, 0, 0, 0.6); bottom: 0px; position: absolute; right: 0px;">REUTERS</span></span></div></p><figcaption class="media-caption" style="border: 0px; color: #404040; font-variant-numeric: inherit; font-stretch: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 14px; line-height: inherit; margin: 0px; padding: 16px; vertical-align: baseline; visibility: visible;"><span class="off-screen" style="border: 0px !important; color: inherit; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-family: inherit; font-size: 14px; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 0px; padding: 0px !important; vertical-align: baseline; clip: rect(1px 1px 1px 1px); overflow: hidden; position: absolute !important; height: 1px !important; width: 1px !important;">Image caption</span><span class="media-caption__text" style="border: 0px; color: #ececec; font-style: inherit; font-variant: inherit; font-stretch: inherit; font-family: inherit; font-size: 0.75rem; font-weight: inherit; letter-spacing: inherit; line-height: 1.33333; margin: 0px; padding: 0px; vertical-align: baseline; display: block;">美国税改后，苹果宣布把3500亿美元回流美国进行投资（图为特朗普发表国情咨文演讲）</span></figcaption>pasting<p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">在特朗普的国情咨文中，刚刚启动不久的税制改革成为亮点，获得不少掌声。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">在继里根政府之后，美国政府推行30多年力度最大的税改，或将引起其他国家竞相减税。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">中国常被诟病税负过重，在新一轮全球竞争中，如何应对美国大幅减税带来的压力？</p><div><h2>大幅减税 个人企业都受益</h2><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">在特朗普总统发表的国情咨文中，税制改革带来的大幅减税将为企业和个人带来显著的收入增加。对于个人而言，美国平均家庭收入将增加至少4000美元。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">对企业而言，减税幅度更明显。企业税从30%削减到21%。特朗普表示，“这让美国企业无论在何时何地，都不惧于国外竞争对手，并能够获胜。”小企业也获得了大幅减税，新税法允许它们抵扣20%的商业收入。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">美国的跨国企业则获益于跨境税制的改革。美国企业海外利润汇回税税率从35%降至14.5%或7.5%。</p><h2>“再工业化”抢中国的活干？</h2><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">在特朗普发表国情咨文的现场，还请了一家俄亥俄州中小企业列席。这家企业得益于经济复苏和减税，准备扩张办公面积，雇佣更多员工。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">这是美国“再工业化”国策的一个缩影。在2008年金融危机后，美国注意到经济"空心化"带来的风险。奥巴马上台后就提出“再工业化”，着力发展实体经济。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">本次税制改革也是在支持“再工业化”。中航证券首席经济学家许维鸿认为，通过降低税收，最终目的是在全球化竞争中吸引更多企业到辖区内投资办厂，顺应了“再工业化”的核心逻辑。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">此外，在大部分经济学家看来，减税为企业带来额外的现金流，促使企业增加投资，个人增加消费，两者都将推动经济增长。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">中国社会科学院学部委员余永定在最近的演讲中表示，减税对美国经济增长、投资和劳动力供给都会起到一定的刺激作用。但他同时提醒，从长期来看，刺激效益会逐渐递减直至消失。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">美国智库税收政策中心（Tax Policy Center）预测，税改法案将令2018年美国GDP增长0.7%，2025年后，法案对产出的提振效应将迅速减弱，对2027年的GDP几乎没有影响。</p><figure style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 14px; line-height: inherit; margin: 24px -24.6406px 0px 0px; padding: 0px; vertical-align: baseline; clear: both; background-color: #ffffff;"><span style="border: 0px; color: inherit; font-style: inherit; font-family: inherit; font-size: 14px; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline; display: block; position: relative;"><img src="https://ichef-1.bbci.co.uk/news/624/cpsprodpb/15132/production/_99822368_hi044443915.jpg" datasrc="https://ichef-1.bbci.co.uk/news/320/cpsprodpb/15132/production/_99822368_hi044443915.jpg" alt="特朗普发表国情咨文" width="976" height="549" data-highest-encountered-width="624" style="color: inherit; font-style: inherit; font-family: inherit; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline; height: auto; max-width: 100%; user-select: none; width: 616.203px; transition: opacity 0.2s ease-in; display: block;" /><span style="border: 0px !important; color: inherit; font-style: inherit; font-family: inherit; font-size: 14px; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 0px; padding: 0px !important; vertical-align: baseline; clip: rect(1px 1px 1px 1px); overflow: hidden; position: absolute !important; height: 1px !important; width: 1px !important;">图片版权</span><span style="border: 0px; color: #ececec; font-style: inherit; font-family: inherit; font-size: 0.875rem; font-weight: inherit; letter-spacing: 0.25px; line-height: 1.14286; margin: 0px; padding: 3px 8px 1px; vertical-align: baseline; text-transform: uppercase; background: rgba(0, 0, 0, 0.6); bottom: 0px; position: absolute; right: 0px;">REUTERS</span></span></figure><h2>引发全球减税竞赛？</h2><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">一些经济学家认为，减税将把美国打造成洼地，吸引投资和本国企业的资金回流。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">尤其是后者，新税法公布后，苹果宣布把3500亿美元回流美国进行投资，并计划雇佣2万名员工。国情咨文发表之前，埃克森美孚公司宣布在美投资500亿美元。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">另外，新税法将以前的世界范围征税转为属地征税，意味着以前总部设在美国的公司无论是哪国获得的收入都要征税，而现在只对企业在美国国内的收入征税。不仅美国企业受益，也吸引外国公司将总部设在美国。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">作为全球最大的经济体，美国进行30多年来最大幅度减税，引起了连锁反应。英国、日本和印度都开始或计划进行减税。</p><h2>对中国的冲击</h2><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">中国是仅次于美国的经济体。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">长期以来，中美经济联系紧密，分工明确。中国国际经济交流中心副总经济师徐洪才撰文称，中国制造业过去是在垂直分工结构之下，美国在中上游，中国在中下游。“再工业化”或造成中美正面的产业竞争，中国将面临很大压力，如果国内财税体制不改革、税负水平不下降，特别是体制机制不转变，制度成本居高不下，中国将很难保持某些领域的竞争优势。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">随着中国经济增长减速，高税负的问题变得愈发严峻。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">世界银行公布的《世界纳税指数2018》对全球190个经济体进行测试；测试的样本为中型私营企业。在这个反映企业税费负担指标的总税率排行中，中国排行第12，远高于法国的第20，印度的第28，德国的第44和美国的第67。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">此前，福耀玻璃董事长曹德旺抱怨中国国内税率太高，反而在美国办的工厂利润率要更高些。虽然美国的人力成本仍然远高于中国，但天然气等要素成本和税负要低于中国，突显出中国制造业企业面临的困境。</p><figure style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 14px; line-height: inherit; margin: 24px -24.6406px 0px 0px; padding: 0px; vertical-align: baseline; background-color: #111111; clear: both;"><span style="border: 0px; color: inherit; font-style: inherit; font-family: inherit; font-size: 14px; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline; display: block; position: relative;"><img src="https://ichef.bbci.co.uk/news/624/cpsprodpb/43AA/production/_99822371_hi042893188.jpg" datasrc="https://ichef.bbci.co.uk/news/320/cpsprodpb/43AA/production/_99822371_hi042893188.jpg" alt="。" width="976" height="549" data-highest-encountered-width="624" style="color: #bdbdbd; font-style: inherit; font-family: inherit; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline; height: auto; max-width: 100%; user-select: none; width: 616.203px; transition: opacity 0.2s ease-in; display: block;" /><span style="border: 0px !important; color: inherit; font-style: inherit; font-family: inherit; font-size: 14px; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 0px; padding: 0px !important; vertical-align: baseline; clip: rect(1px 1px 1px 1px); overflow: hidden; position: absolute !important; height: 1px !important; width: 1px !important;">图片版权</span><span style="border: 0px; color: #ececec; font-style: inherit; font-family: inherit; font-size: 0.875rem; font-weight: inherit; letter-spacing: 0.25px; line-height: 1.14286; margin: 0px; padding: 3px 8px 1px; vertical-align: baseline; text-transform: uppercase; background: rgba(0, 0, 0, 0.6); bottom: 0px; position: absolute; right: 0px;">REUTERS</span></span><figcaption style="border: 0px; color: inherit; font-style: inherit; font-family: inherit; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 0px; padding: 16px; vertical-align: baseline; visibility: visible;"><span style="border: 0px !important; color: inherit; font-style: inherit; font-family: inherit; font-size: 14px; font-weight: inherit; letter-spacing: inherit; line-height: inherit; margin: 0px; padding: 0px !important; vertical-align: baseline; clip: rect(1px 1px 1px 1px); overflow: hidden; position: absolute !important; height: 1px !important; width: 1px !important;">Image caption</span><span style="border: 0px; color: #ececec; font-style: inherit; font-family: inherit; font-size: 0.75rem; font-weight: inherit; letter-spacing: inherit; line-height: 1.33333; margin: 0px; padding: 0px; vertical-align: baseline; display: block;">虽然美国人力成本仍然远高于中国，但天然气等要素成本和税负要低于中国，突显出中国制造业企业面临的困境</span></figcaption></figure><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">中国在这个问题上并非无动于衷。近年来，中国实施的供给侧结构性改革中就有"降成本"一环。习近平也曾表示，全球经济虽然复苏，但经济增长内生动力不足，增强内生动力，一靠创新，二靠降成本。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">但“降成本”的力度显然不够，其中旨在理顺税制、降低税收的"营业税改增增值税"的改革，被不少企业诟病实际上造成了税负上升。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">中国社会科学院学部委员余永定认为，中国应该尽快开征房地产税、遗产税、调整个人所得税结构和税率。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">通过这种方式，增加财政收入中个人直接税的比重，减少间接税和企业税，从而增加企业竞争力和活力，为经济提供内生动力。</p><p style="border: 0px; color: #404040; font-variant-numeric: inherit; font-family: Helvetica, Arial, STHeiti, 华文黑体, "Microsoft YaHei", 微软雅黑, SimSun, 宋体, "WenQuanYi Micro Hei", sans-serif; font-size: 1rem; line-height: 1.75; margin-top: 18px; padding: 0px; vertical-align: baseline; background-color: #ffffff;">对于中国民众而言，美国税改带来的压力，一方面可能促使中国政府加大"降成本"的力度；同时，促使税制改革提速，房产税或可更快启动。另一方面，税改吸引中国资金流向美国，可能对中国汇率产生贬值压力。</p> </div>