In 2025, the Trump administration launched 'Tax Reform 2.0', with the core policy reducing the corporate tax rate from 21% to 15%, while eliminating personal income tax for individuals earning less than $200,000 annually. To make up for the fiscal revenue shortfall, the plan aims to balance the budget by increasing import tariffs. This proposal has sparked multiple controversies: the top 0.1% wealthy can save millions of dollars through estate tax reform and reduced tax rates, while middle-class families may face a heavier actual tax burden due to the elimination of tax deductions. Economists warn that tariff barriers could drive up the prices of daily necessities, and the fiscal deficit could increase by $9.2 trillion over the next decade, potentially leading to a situation where 'tax cuts are consumed by inflation.' The global capital flow pattern is also affected, with multinational corporations' overseas profit tax rates plummeting to 8%, which may trigger a new wave of industrial relocation.