2.WhatistheconsiderationforthechangeofthetaxsystemfromglobaltoterritorialHow
specificallydoesthischangetakeplace税制由全球征税向属地原则转变是基于什么样的考
虑？具体如何转变？
RESPONSE:The2017U.S.taxreformlegislation,referredtoinformallyastheTaxCuts
andJobsActof2017(TCJAorthe“Act”),alignedtheU.S.internationaltaxsystemmore
closelywithterritorialtaxsystemsofotherjurisdictions.Inparticular,theUnitedStates
establishedaparticipationexemptionsystem,whilealsostrengtheningitscontrolled
foreigncorporation(CFC)regime.Inaddition,theActimposedaone-timetransitiontax
oncertainearningsofCFCs.ThefulltextoftheActandtheaccompanyingConference
Reporthavebeenpublishedandareavailableat:
congress.gov/bill/115th-congress/house-bill/1.
答复：2017年的美国税改法（俗称《2017年减税和就业法案》）使得美国的全球税制与
其它国家的属地税制更加接近了。值得一提的是，美国建立了一项参与豁免制度，同时
强化了受控外国公司制度。此外，该法案对受控外国公司的某些收入实施了一次性的过
渡税作法。该法案全文及相关会议报告均已出版，具体见：
congress.gov/bill/115th-congress/house-bill/1
3.WhatisthemaincontentofindividualincometaxreformWhataretheindividualtax
policiestoattractinnovativetalentinscienceandtechnology个人所得税改革的主要内容
是什么？有哪些吸引科技创新人才的个税政策？
RESPONSE:TheTCJAloweredmarginaltaxratesatnearlyeveryincomeleveland
increasedthestandarddeduction.TheTCJAalsoexpandedsupportforfamilieswith
childrenbyincreasingthemaximumvalueofthechildcredit(CTC)andtheadditional
childcredit(ACTC)andmadethecreditsavailabletomorefamilies.Individualincometax
creditsanddeductionssupportingeducationandtrainingwerenotchangedbytheTCJA.
AsaresultoftheTCJA,mostfamilieswillseeadecreaseintheirfederalincometaxes.
Lowermarginalratesimproveincentivesforpeopletoseekemploymentortowork
harder.Tolearnmorepleasesee:
jct.gov/publications.htmlfunc=startdown&id=5060.
答复：《2017年减税和就业法案》降低了几乎所有收入层次的边际税率，同时提高了标准扣除额。该
法案还提高了儿童退税和额外儿童退税的最高额度，并使这项退税惠及更多家庭，从而为抚养子女的
家庭提供了更多支持。但是，该法案没有改变教育和培训方面的个税减免规定。因此，大多数家庭的
联邦收入所得税都将因该法案的实施而减少。欲了解更多详情，请参见：
jct.gov/publications.htmlfunc=startdown&id=5060
4.HowdoesthereductionoftheindividualincometaxbetteradjustincomesHowdoesit
easetheburdenonpeoplefromdifferentsocialclasses个人所得税税率降低后如何更好发
挥收入调节功能？不同阶层的减负情况如何？
RESPONSE:TheJointCommitteeonTaxation(JCT)estimatedthattheTCJAwillprovide
atotaltaxcutof$259billionin2019,including$180billionfromindividualincometax
reformand$79billionfrombusinesstaxreform.Thenewlawwillreducethefederaltax
burdenbynearly$1,500perfamilyandbenefittaxpayersacrossallincomelevels.The
vastmajorityoffamilieswillreceiveataxcut.ThenonpartisanTaxPolicyCenter
estimatedthatabout80percentofallfamilieswillreceiveafederaltaxcutin2018,and
only5percentwillseetheirtaxesrise.About15percentofallfamilieswillhaveno
changeintheirfederaltaxesin2018.
答复：据美国国会税务联合委员会估算，《2017年减税和就业法案》2019年的总减税额将达2590
亿美元，其中1800亿美元将来自个税改革，而790亿美元将来自企业税改革。新法将为每个家庭减
少达1500美元的联邦税负，并惠及所有收入层次的纳税人。绝大多数的家庭都将获得减税。另据非
党派的税收政策中心估算，2018年，约80%的美国家庭都将获得联邦税减免待遇，只有5%的家庭
将出现税负增加的现象。2018年，约15%的美国家庭联邦税负不会发生任何变化
AccordingtotheJCT,TCJAwilldeliveran8percentreductioninfederaltaxburdensin
2019,andseverallow-andmiddle-incomegroupswillreceiveataxreductionofmore
than8percent.Incontrast,taxpayersearnings$1millionormore—representingthetop
0.3percentoftaxpayers—willhavealess-than-average,or5.9percent,taxcut.In
addition,thenewlawslightlychangeshowfederaltaxesareallocatedacrossincome
groups.据国会税务联合委员会估算，《2017年减税和就业法案》将在2019年为美国纳税人降低8%
的联邦税负，若干中低收入群体的减税幅度将超过8%。相比之下，年收入在100万美元或100万
美元以上的纳税人（即收入最高的0.3%的纳税人）的减税幅度将低于平均水平，为5.9%。此外，
新法还略微改变了联邦税负在各收入群体之间的分担方式
Formoreinformationpleasesee:JointCommitteeonTaxation,DistributionalEffectsof
theConferenceAgreementforH.R.1,theTaxCutsandJobsAct
(jct.gov/publications.htmlfunc=startdown&id=5054);TaxPolicyCenter,
DistributionAnalysisoftheConferenceAgreementfortheTaxCutsandJobsAct
(taxpolicycenter/publications/distributional-analysis-conference-agree
ment-tax-cuts-and-jobs-act/full);andJointCommitteeonTaxation,Distributional
EffectsoftheConferenceAgreementforH.R.1,theTaxCutsandJobsAct
(jct.gov/publications.htmlfunc=startdown&id=5054).欲了解更多信息，请见：
税务联合委员会，《税务联合委员会就众议院1号法案即<减税和就业法案所达成协议的分配影响》
（jct.gov/publications.htmlfunc=startdown&id=5054）；税收政策中心，《税
务联合委员会就<减税和就业法案所达成协议的分配影响分析》
（taxpolicycenter/publications/distributional-analysis-conference-agree
ment-tax-cuts-and-jobs-act/full）；税务联合委员会，《税务联合委员会就众议院1号法案即<减
税和就业法案所协议的分配影响》
（jct.gov/publications.htmlfunc=startdown&id=5054）
5.WhatistheeffectoftheTaxCutsandJobsAct(TCJA),implementedsinceJan.2018,on
reducingthetaxburdenonenterprisesandindividualsHasthispolicygenerated
large-scaleinvestmentreflux2018年1起实施的《减税和就业法》（TCJA）对降低企业和个人
税收政策的效果如何？该项政策是否产生大规模的投资回流？
RESPONSE:InmanyrespectsitistooearlytoevaluatethegrowtheffectsoftheTCJA.
However,theTCJAreducedpersonalincometaxrates,increasedthestandarddeduction,
andincreasedcreditswhichreducedmarginaltaxratesonlabor,whichshouldencourage
anincreaseinthelaborsupplythatleadstohighergrowth.Similarly,byreducingthe
corporatetaxrate,allowingfullexpensingfor5yearsfollowedbyaphasedown,and
addingataxdeductionforcertainpass-throughbusinessincome,theTCJAwillreduce
theafter-taxcostofcapital.Asaresultofthesechanges,bothemploymentandcapital
investmentareprojectedtoincrease.GDPgrowthhasbeenrobustin2018,andwas
estimatedtobe3.5percentinthethirdquarterof2018,downslightlyfromthesecond
quarterat4.2percent.Similarly,businessfixedinvestmentincreased8.2percentinthe
secondquarterand6.6percentinthethird.
答复：从许多方面看，现在就评估《2017年减税和就业法案》对增长的影响仍为时过早。但是，该
法案降低了个税税率，提高了标准扣除额，同时提高了能够降低劳务边际税率的免税额，因而可以鼓
励劳动力供应的增加并导致增长率的提高。同样，通过降低企业税率，允许企业在分阶段退出之前5
年内进行完全费用化操作，并为某些税负转嫁企业收入新增了减税安排，该法案将降低企业的税后资
本成本。由于这些变革，就业和资本投入预计都将增加。2018年，美国的GDP增长强劲，第三季度
增长率估计达3.5%，较第二季度的4.2%略有降低。同样，企业固定投资在第三季度增长了8.2%，
而第三季度则增长了6.6%
6.HavetheimplementationruleswithregardtotheGILTI,FDII,andBEATnewlyintroduced
bytheTCJAbeenreleasedIfyes,pleaseprovidedetailedinformation.Inaddition,how
doesthegovernmentensuretheirconsistencywithWTOrulesandinternationaltax
agreements该法案新增的“全球无形资产低税所得”（GILTI）税、“海外无形资产所得”（FDII）
税、“税基侵蚀与反滥用”税（BEAT）的实施细则是否已经出台，如何确保其与WTO规则和国际税
收协定的一致性？
RESPONSE:TheIRShasalreadyissuedproposedguidancewithrespecttotheglobal
intangiblelow-taxedincome(GILTI)regime.Thenoticeofproposedrulemakingwas
publishedinthe
FederalRegister
at83FR51072.TheIRShopestoissueadditional
proposedguidancerelatingtotheGILTIandforeign-derivedintangibleincome(FDII)and
thebaseerosionandanti-abusetax(BEAT),bytheendofthisyearorearlynextyear.As
partoftheregulatoryprocess,thepublichasanopportunitytoprovidecommentson
proposedregulationspriortotheirfinalization.Inaddition,thatguidanceissubjectto
extensivereviewaspartoftheregulatoryprocess,includingcoordinationwithintheU.S.