Chinese Tax Scheme from Trump Tax Reform and Effect:in the View of S&T Innovation
Xue Wei 1, Liu Zhifang 2, Li Xinfei3
1.Chinese Academy of Science and Technology For Development,Beijing 100038,China; 2.The Open University of China,Beijing 100039,China; 3.Beijing Forestry University,Beijing 100083,China
Abstract：Trump tax reform to maintain the US tax system's general incentives for innovation and entrepreneurship is conducive to the United States to set off a new wave of innovation and entrepreneurship;greatly enhance the attractiveness of the US tax system to invest in the United States,and help the United States “re-industrialization”.In the face of Sino-US trade disputes,we must carefully assess the Trump tax reforms may bring greater pressure and impact on China's attraction of foreign investment,manufacturing transformation and upgrading,and innovation-driven development.In particular,it is necessary to re-examine China's tax system by Trump tax reform:VAT is not suitable for industrial development in the digital economy era,and the value-added tax of innovative enterprises is relatively high.It is recommended to accelerate the construction of tax structure with income tax as the main body.Tax incentives for small enterprises are still insufficient or difficult to implement,and it is recommended to innovate small business tax incentives to form truly effective incentives.
薛薇, 刘志芳, 李心婓. 由特朗普税改及影响看中国税制——从科技创新的视角[J]. 中国科技论坛, 2019(1): 170-180.
Xue Wei, Liu Zhifang, Li Xinfei. Chinese Tax Scheme from Trump Tax Reform and Effect:in the View of S&T Innovation. , 2019(1): 170-180.
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