摘要
进入21世纪以来,美国各级政府在公路、教育及气候变化等方面的支出逐渐难以满足实际需要,而大规模的债务发行带来的债务危机、严格的政府基金制度和复杂的政治博弈最终使得税收互换从理论走向实践。美国各级政府不断尝试各种不同的税收互换方案,为解决债务危机积累了大量经验,在某些方面为我国财税改革提供了借鉴经验。
Since the beginning of the 21 st century,expenditures on highways,education,and climate change have become increasingly difficult to meet actual needs,and the debt crisis brought about by large-scale debt issuance,strict government fund systems,and complex political games have finally led to tax swap move from theory to practice.Governments at all levels in the United States are constantly experimenting with various tax swaps,and have accumulated a lot of lessons for solving the debt crisis,which can provide a way for China’s fiscal reform.
出处
《国际税收》
CSSCI
北大核心
2020年第1期58-63,共6页
International Taxation In China
关键词
税收互换
债务危机
税制改革
美国
Tax swap
Debt crisis
Tax reform
The United States
