2017年12月22日，美国总统特朗普签署《减税与就业法案》，标志着继里根减税以来“美国近30年来减税力度最大的税改方案”最终落地，并从2018年1月1日起正式实施。因税改法案涉及的多项创新政策外溢效应明显，在未来十年内净减少总规模近1.5万亿美元，而备受全球瞩目。应当说，美国特朗普税改已成为当前我国乃至全球宏观经济领域研究的热点与重点问题。 从改革背景看，个人所得税、社会保障税与公司所得税是美国联邦税收收入的主要来源。过去30多年来，历任美国总统都致力于推动税改工作，而此次特朗普税改旨在简化联邦税制、强化税收征管、降低制造业税负、吸引海外资产回流。从改革内容看，特朗普税改秉承供给经济学减税理论，其政策制定程序恪守税收法定与预算法定原则，政策内容涉及个人所得税、公司所得税和国际税收三个方面，具体方案的设计体现出美国税收立法的整体性、前瞻性与创新性。从改革影响看，特朗普税改将刺激美国经济发展、促进民生就业、推动州和地方的税法改革。同时，受政策设计理念新、总减税规模巨大等因素影响，特朗普税改将带动全球所得税税率螺旋式下降，加剧国际税收协调与治理难度，激发单边应对措施的形成。此外，税改也将对我国税制改革形成一定压力，对我国经贸投资、产业发展产生负面影响。 考察我国当下税制改革面临的困难和问题，确实同美国特朗普税改在内的全球性减税形势这一外因的影响有直接关系，但内因是起决定性作用的，对此，建议我国从五个方面入手做好新一轮结构性减税工作，以系统应对特朗普税改带来的影响和冲击。一是要明确减税基本前提。结合我国自身实际情况，审慎分析、系统评估，选择一条新时代中国特色社会主义的减税道路。二是要明确减税总体思路。确定好减税总规模，增强减税科学性，打好减税组合拳。三是要明确减税的理念跃升。贯彻落实创新驱动发展理念，做好结构性减税与选择性增税的结合，注重现代财税法理论的运用，支持专家研究和公众参与。四是要明确减税的实践路径。不断深化增值税改革、推动个人所得税改革、完善公司所得税制度、健全国际税收政策。五是要明确减税的配套措施。积极推动“一带一路”国际税收合作，主动担当全球贸易领导者，灵活用好货币政策，不断扩大改革开放。统筹推进上述方案，方能从根本上做好我国新旧动能转换的税制供给，化解美国特朗普税改带来的负面影响，促进我国经济转型升级。

Donald Trump, the President of the United States, signed the Tax Cuts and Jobs Act on December 22, 2017, finalizing the "tax reform plan of the biggest tax cut in recent 30 years in USA" since the tax cut by the previous President Reagan, and the Act has been put into force officially from January 1, 2018. Since the tax reform plan involves several innovation policies related to tax, and it will cut net tax by nearly USD 1.5 trillion in next ten years, it attracts the global attention. Donald Trump’s tax reform therefore has become the hot and key issue for the study on Chinese and even global macro economy. In terms of reform background, the federal revenue of USA mainly comes from the individual income tax, social security tax and corporate income tax. In the past 30 years, the Presidents of USA have devoted themselves to the promotion of the tax reform. The tax reform by Trump will contribute to the simplification of the federal tax system, the decrease in the tax burden of the manufacturing industry, the reinforcement of tax collection and management as well as the growth of economy. In terms of reform contents, the tax reform by Trump adheres to the tax cut theory of the supply-side economics. The policies are strictly developed on the principles of statutory taxation and statutory budget, and such policies cover the individual income tax, corporate income tax and international tax. The design of the specific plan reflects the integrity, foresight and innovation of American tax legislation. In terms of reform effect, the tax reform by Trump will stimulate the economic development, improve the people’s employment and livelihood, and promote the tax law reform at the state and local levels. Meanwhile, influenced by the new design philosophy of specific policies and the huge overall scale of tax cut, the tax reform by Trump will drive the downward spiral of global income tax rate, increase the difficulties in international tax coordination and governance, and give rise to the unilateral solutions. Besides, the tax reform by Trump will produce certain pressure on the tax system reform of China, and has adverse effects on the trade, investment and industrial development in China. The difficulty and problems existed in current tax system reform in China indeed directly relate to the external cause, namely the global tax cut trend including the tax reform by Trump in the USA, but the internal cause plays a decisive role. Therefore, China should carry out another round of structural tax cut in five aspects to cope with the effect and affection of Trump's tax reform in a systematic way. Firstly, the basic precondition of tax cut should be made clear. China should make prudent analysis and systematic evaluation based on its practical situation to select a tax cut path of socialism with Chinese characteristics for a new era. Secondly, the overall framework of tax cut should be made clear. China should determine the overall scale of tax cut, exploring a scientific and comprehensive way of tax cut . Thirdly, the innovative concept of tax cut should be promoted. China should implement the innovation-driven development concept, combine the structural tax cut with the selective tax collection, pay attention to the application of theories of modern fiscal and tax laws, and support the expert study and public engagement. Fourthly, the implementation path of tax cut should be made clear. China should keep deepening the reform in value-added tax, promote the reform in individual income tax, improve the corporate income tax system and perfect the international tax policies. Fifthly, the supporting measures for tax cut should be made clear. China should promote the cooperation in international tax for the Belt and Road initiative, act as the global trade leader actively, apply the monetary policies flexibly and keep promoting the reform and opening-up. Only by carrying out the above strategies as a whole, can China address the negative consequences caused by Trump's tax reform, and accelerate China’s economic transformation and upgrade.