[20170106]IF10583_边境调整税：基础.pdf

https:/crsreports.congress.gov January 6, 2017Border-Adjusted Taxes: A PrimerThe “Better Way” tax reform blueprint issued by House Speaker Paul Ryan on June 24, 2016, proposed replacing the current corporate and business income tax with a destination-basis cash-flow tax (with some minor modifications). A destination-basis tax is a border-adjustable tax that exempts exports from the tax and imposes the tax on imports. It taxes production consumed in the United States, whereas the current corporate tax is (largely) imposed on income produced in the United States. The most broadly known destination-based consumption tax in the world is the value-added tax (VAT). A VAT that taxes imports and exempts exports is sometimes mistakenly viewed as permitting an export subsidy and an unfair advantage to countries that have them. These border adjustments are irrelevant to any real trade effects in the case of a uniform VAT, which imposes the same rates on all productsthat is, it does not affect real imports, real exports, or the trade balance. (Taxes could have other effects unrelated to border adjustments, such as influencing savings or the composition of demand through distributional effects