美国追求拥有“不对称”竞争优势下的“绝对安全”，这样的战略竞争的逻辑始点同样体现在数字经济之中。2021年美国数字经济保持快速发展的趋势，数字经济总产出同比增长10.0%，而当年美国经济整体的增长只有5.9%。在数字经济税收领域，美国仍旧坚持全面废除数字服务税及类似单边税收措施，同时为了支持本国芯片产业发展和其他方面的考虑又在大大强化国际税收竞争。美国在《削减通胀法案》提出的“可替代公司最低税”、在《芯片法案》中提出的“先进制造投资税收抵免”等税收措施，会对其他国家产生重要的实质性影响，欧盟、英国、日本、韩国也不得不积极应对。我国需要高度警惕美国强化税收竞争的负面影响，为即将开始的国际税改执行实施全面做好准备。
The United States pursues absolute security under an “asymmetric” competitive advantage，and the logical starting point of such strategic competition is also reflected in the digital economy. In 2021，the US digital economy maintained a rapid development trend，with the total output of the digital economy growing by 10.0% year-on-year，while the overall growth of the US economy in the year was only 5.9%. In the field of digital economy taxation，the United States still insists on fully abolishing the Digital Services Tax and similar unilateral tax measures，while greatly strengthening international tax competition and other considerations in order to support the development of the domestic chip industry. Tax measures such as Corporate Alternative Minimum Tax（CAMT）proposed in the “Inflation Reduction Act” and the “Advanced Manufacturing Investment Credit”（AMIC）proposed in the “The CHIPS and Science Act of 2022” will have an important and substantive impact on other countries，and the European Union，the United Kingdom，Japan and South Korea have also had to actively respond. China needs to be highly vigilant about the negative impact of the United States to strengthen tax competition and fully prepare for the implementation of the upcoming international tax reform.
