CAJ | 학술논문

20世纪80年代以来，美国分别于20世纪80年代、20世纪90年代、21世纪初及本轮世界性金融危机之后连续实施了逾30年的减税政策，该政策在刺激国内需求、扩大投资等方面发挥了重要作用，是美国政府极为倚重的重要的财政政策工具。通过对以上多次大规模减税政策的分析可以发现，在美国减税政策的实践中，其所具有的减税规模的确定性、主要减税方向的针对性以及美国减税政策的实施效果等都对我国当前仍在实施的结构性减税政策的完善有着重要的参考与借鉴意义。
20세기80년대이래，미국분별우20세기80년대、20세기90년대、21세기초급본륜세계성금융위궤지후련속실시료유30년적감세정책，해정책재자격국내수구、확대투자등방면발휘료중요작용，시미국정부겁위의중적중요적재정정책공구。통과대이상다차대규모감세정책적분석가이발현，재미국감세정책적실천중，기소구유적감세규모적학정성、주요감세방향적침대성이급미국감세정책적실시효과등도대아국당전잉재실시적결구성감세정책적완선유착중요적삼고여차감의의。
Since the 1980s, the United States has implemented continuous tax cuts over 30 years. These tax cuts are extremely important and reliable fiscal policy tools for the U.S. governments, and have played an important role in stimulating domestic demand, expanding investment. Through the analysis of several large-scale tax cuts in the United States, it can be found that the tax cuts generally have certain scales, targeted directions and implement effect during their practices which have important reference on the improvement of our structural tax cuts currently being implemented.