| 英文摘要 |
Trump’s individual income tax reform is mainly through optimizing the tax structure and improve the standard deduction of the American middle-class family benefit, in order to ’simplify tax system, reduce the tax rate, to create a fair market conditions, to lure the United States overseas assets return’, so as to realize the market efficiency. Trump’s tax reform has a strong reference significance for China’s mainland new round of individual income tax reform. With China’s mainland conditions, goal of the new round of reform of individual income tax should consider the balance between efficiency and fairness, marriage and family and other human factors and the international tax competition from the simplified tax rate structure, reducing the top marginal tax rate, increase the cost of the standard deduction and index of treatment, improve and strengthen the level of tax and enterprise income tax coordination aspects. |
