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关于特朗普提出的史上最大减税案 你应该知道这五件事

Maya Rhodan 2017年05月03日

白宫坚称将通过刺激经济增长为减税买单。但分析师认为不可能实现。

美国哥伦比亚广播公司(CBS)新闻报道,白宫上周三发布美国总统特朗普全面改革税收体制的方案,财政部长史蒂芬·姆努钦和白宫国家经济委员会主任加里·柯恩主持通报会,介绍特朗普有关公司税制和个税制的两大计划。姆努钦被派往国会,向共和党议员介绍税改计划。

税改方案推出的时间再过三天就是特朗普上任满百日。尽管特朗普曾经称用百日时间点衡量政绩“荒唐可笑”,他仍然迫使政府官员拼命宣传他已经完成的工作。

关于特朗普的税改方案,我们需要知道以下五件事:

这一大型税改会大大影响美国商界。

据《纽约时报》报道,特朗普计划将企业税率大幅降至15%,并且不仅面向股份制大企业,还惠及所谓税赋转由合伙人缴纳的公司,也就是目前通过个税形式缴纳企业所得税的企业类型。美国现行的一般企业税率为35%,而对冲基金以及和特朗普家族企业类似的房地产企业等等由合伙人缴纳的公司所得税率高达39.6%。民主党人日渐担心,特朗普的计划会用来为个人牟利。美国公共广播电台(NPR)报道称,此次全面减税计划可能让中产阶级获益。

未提“边境调节”税。

据报道,特朗普的税改计划并未纳入抵消减税成本的提议。美国共和党议员此前提出包括对进口商品征收“边境调节”税等举措,用来抵消减税的成本。可对于是否支持“边境调节”税,特朗普释放的信号比较矛盾。《纽约时报》称,白宫可能会重新考虑“边境调节”税。据美国政治新闻网站Politico报道,为了争取民主党议员的支持,特朗普的税改计划将纳入基础设施和儿童保健相关条款。

分析师质疑。

白宫坚称将通过刺激经济增长为减税买单。但分析师认为不可能实现。美国税收政策智库Tax Foundation发现,如果照此计划调降企业所得税,联邦政府的财政收入会减少2万亿美元。要弥补财税的损失,美国经济增长要达到5%。智库认为如果实施减税计划,美国经济达不到理想的增长水平。

不指望民主党会支持税改。

美联社报道预计,共和党人不会主动寻求民主党对税改立法的支持,因为共和党希望引用一项预算规则,即允许在不增加财政赤字的前提下实施税改。美联社援引参议院共和党领袖米奇·麦康奈尔称:“很遗憾,我们不指望民主党参与,所以必须在党内达成一致。”

税改案尚未成功,白宫仍需努力。

《纽约时报》报道,特朗普的计划缺少大量细节,也没有解释怎样让国会批准。据称白宫希望在今年秋天前通过计划。据路透社报道,本周二财长姆努钦在国会表示,有信心共和党人最终会一致同意“税改的基本原则”。(财富中文网)

译者:Pessy

审稿:夏林

The White House will unveil President Donald Trump's proposal to overhaul the tax system on Wednesday. Treasury Secretary Steve Mnuchin and National Economic Advisor Gary Cohn are expected to host a briefing on the President's two plans, one for the corporate tax system and one for the individual system, CBS News reports. Mnuchin was dispatched to Capitol Hill on Tuesday to talk to Republicans about the plan.

The focus on the tax plan comes just three days before the President's 100th day in office, a point-in-time measurement Trump has called "ridiculous" despite sending his administration officials into overdrive to promote the work he has done so far.

Here are five things you need to know about the proposal:

The Biggest Known Change Would Hit Businesses

According to the New York Times, the President plans to significantly reduce tax rates on businesses to 15% and apply it not just to major corporations but to so-called pass-through businesses that currently pay tax through the individual tax system. The corporate rate is currently 35% and pass-through firms, which include hedge funds and real estate firms not unlike the President's own business, can pay up to 39.6%. Democrats have already raised concerns that the President's plan will benefit Trump himself. NPR reports the plan would also include cuts across the board that could benefit the middle class.

No "Border Adjustment" Tax

Trump's plan reportedly does not include proposals to offset the costs of cutting the rate. Congressional Republicans had proposed including a "border adjustment" tax on imported goods in order to offset the costs, but Trump has given mixed signals on his support for one. The Times said the White House could revisit the border adjustment tax at a later date. Politico reports the plan will include provisions on infrastructure and child care in an effort to get Democrats on board with the plan.

Analysts Have Questions

The White House insists the plan will pay for itself by spurring growth, but analysts say that's unlikely. The Tax Foundation found that federal revenue would fall by $2 trillion if the corporate tax cuts are put in place. In order to make up for those losses, the U.S. economy would need to grow by 5%. The Foundation says the economy would likely fall short of that level of growth under the plan.

Democratic Support Is Not Expected

The Associated Press reports Republicans are not expected to actively seek Democratic support for the legislation because they're hoping to work under a budget rule that would allow them to clear it as long as it didn't add to the deficit. "Regretfully we don't expect to have any Democratic involvement," Senate Majority Leader Mitch McConnell said, AP reports. "So we'll have to reach an agreement among ourselves."

It's Not the End

The Times reports the president's plan will not include a great deal of detail and it will not break down how the White House plans to get the proposal through Congress. The White House is said to want the proposal passed by the fall. On Capitol Hill on Tuesday, Reuters reports Secretary Mnuchin was confident Republicans will ultimately agree on the "fundamental principles of tax reform."

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