[20201120]IN11536_新冠病毒-19：解决医疗供应链问题的税收政策选择.pdf
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[20201120]IN11536_新冠病毒-19：解决医疗供应链问题的税收政策选择.pdf
1、CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i COVID-19: Tax Policy Options to Address Medical Supply Chain Concerns November 20, 2020 The outbreak of Coronavirus Disease 2019 (COVID-19) in the United States has drawn attention to the ways in which the U.S. economy dep
2、ends on global manufacturing and supply chains. Many Members of Congress have expressed a strong interest in responding to U.S. shortages of medical suppliesparticularly personal protective equipment (PPE) and pharmaceuticalsas the United States steps up efforts to contain and counter COVID-19. This
3、 Insight summarizes the current state of U.S. reliance on foreign medical supplies and identifies potential tax policy options Congress may consider to encourage domestic production of certain medical goods. Changes to tax policies in combination with other economic policies and market forces could
4、encourage domestic production, particularly for companies that are already looking to reshore manufacturing or diversify existing supply chains. Current State of Reliance on Foreign Medical Suppliers There is currently no definitive assessment of the degree to which the United States is dependent on
