原创 美国学者追忆卡特推动中美建交：他的勇气和正义之举一肖三码令人钦佩丨世界观
当地时间2024年12月29日，美国前总统卡特逝世，终年100岁。卡特担任总统期间的诸多外交成就中，最引人注目的当数推动中美建交。
忆及卡特，美国弗吉尼亚大学名誉教授雷朴实(Bruce Reynolds)在接受中新网采访时表示，卡特为人正直、聪颖，他训练有素，且做事尽心尽力，是一个以事实和分析做判断的人。
雷朴实指出，卡特一生都在倡导和平，始终坚信应该做正确的事，他的勇气有助于推动中美两国建交。卡特坚信，这些举措是正义之举。(薛凌桥)
Jimmy Carter, who served as the 39th president of the United States from 1977 to 1981, died on Dec. 29, 2024, at the age of 100. Among Carter's many diplomatic achievements during his presidency, perhaps the most notable was promoting the establishment of diplomatic relations between the U.S. and China.
Recalling former U.S. president Jimmy Carter, Bruce Reynolds, a professor emeritus from the University of Virginia (UVA), told China News Network that Carter is a man of morality, intelligence. He is well-trained with committed attitude throughout his career. Besides, he is a man believed in facts and analysis.
Reynolds further pointed out that Carter is committed to making peace all his life and he is persisted in doing right things. He added that it is Carter’s courage that makes the establishment of the diplomatic relations between the U.S. and China possible, In the eyes of Carter making peace represents doing right things . (Xue Lingqiao)
上述两起事件，引起了一些企业人士的担忧。这些担忧包括是否存在全国性查税，不少企业担忧如果倒查多年需要补税，这对于经营困难的当下无疑是“雪上加霜”。
近些年我们也能看到这些举措，中国推出大规模减税降费政策，有不少是长期执行的制度性政策。比如为消除重复征税，营业税改为增值税；增值税基本税率从17%降至13%；个人所得税也通过扩大税率级距、增加专项附加扣除、提高起征点，实际降低了税负；城镇职工基本养老保险单位缴费比例降至16%等。
因此在不断强化税收征管的同时，应该同步适度推进税制改革，适度降低名义税率，让企业实际税负维持在一个合理水平，同时国家财政收入也并不会由此减少，进而实现良性循环。
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