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關(guān)于特朗普提出的史上最大減稅案 你應(yīng)該知道這五件事

關(guān)于特朗普提出的史上最大減稅案 你應(yīng)該知道這五件事

Maya Rhodan 2017-05-03
白宮堅(jiān)稱將通過刺激經(jīng)濟(jì)增長為減稅買單。但分析師認(rèn)為不可能實(shí)現(xiàn)。

美國哥倫比亞廣播公司(CBS)新聞報(bào)道,白宮上周三發(fā)布美國總統(tǒng)特朗普全面改革稅收體制的方案,財(cái)政部長史蒂芬·姆努欽和白宮國家經(jīng)濟(jì)委員會主任加里·柯恩主持通報(bào)會,介紹特朗普有關(guān)公司稅制和個(gè)稅制的兩大計(jì)劃。姆努欽被派往國會,向共和黨議員介紹稅改計(jì)劃。

稅改方案推出的時(shí)間再過三天就是特朗普上任滿百日。盡管特朗普曾經(jīng)稱用百日時(shí)間點(diǎn)衡量政績“荒唐可笑”,他仍然迫使政府官員拼命宣傳他已經(jīng)完成的工作。

關(guān)于特朗普的稅改方案,我們需要知道以下五件事:

這一大型稅改會大大影響美國商界。

據(jù)《紐約時(shí)報(bào)》報(bào)道,特朗普計(jì)劃將企業(yè)稅率大幅降至15%,并且不僅面向股份制大企業(yè),還惠及所謂稅賦轉(zhuǎn)由合伙人繳納的公司,也就是目前通過個(gè)稅形式繳納企業(yè)所得稅的企業(yè)類型。美國現(xiàn)行的一般企業(yè)稅率為35%,而對沖基金以及和特朗普家族企業(yè)類似的房地產(chǎn)企業(yè)等等由合伙人繳納的公司所得稅率高達(dá)39.6%。民主黨人日漸擔(dān)心,特朗普的計(jì)劃會用來為個(gè)人牟利。美國公共廣播電臺(NPR)報(bào)道稱,此次全面減稅計(jì)劃可能讓中產(chǎn)階級獲益。

未提“邊境調(diào)節(jié)”稅。

據(jù)報(bào)道,特朗普的稅改計(jì)劃并未納入抵消減稅成本的提議。美國共和黨議員此前提出包括對進(jìn)口商品征收“邊境調(diào)節(jié)”稅等舉措,用來抵消減稅的成本??蓪τ谑欠裰С帧斑吘痴{(diào)節(jié)”稅,特朗普釋放的信號比較矛盾?!都~約時(shí)報(bào)》稱,白宮可能會重新考慮“邊境調(diào)節(jié)”稅。據(jù)美國政治新聞網(wǎng)站Politico報(bào)道,為了爭取民主黨議員的支持,特朗普的稅改計(jì)劃將納入基礎(chǔ)設(shè)施和兒童保健相關(guān)條款。

分析師質(zhì)疑。

白宮堅(jiān)稱將通過刺激經(jīng)濟(jì)增長為減稅買單。但分析師認(rèn)為不可能實(shí)現(xiàn)。美國稅收政策智庫Tax Foundation發(fā)現(xiàn),如果照此計(jì)劃調(diào)降企業(yè)所得稅,聯(lián)邦政府的財(cái)政收入會減少2萬億美元。要彌補(bǔ)財(cái)稅的損失,美國經(jīng)濟(jì)增長要達(dá)到5%。智庫認(rèn)為如果實(shí)施減稅計(jì)劃,美國經(jīng)濟(jì)達(dá)不到理想的增長水平。

不指望民主黨會支持稅改。

美聯(lián)社報(bào)道預(yù)計(jì),共和黨人不會主動(dòng)尋求民主黨對稅改立法的支持,因?yàn)楣埠忘h希望引用一項(xiàng)預(yù)算規(guī)則,即允許在不增加財(cái)政赤字的前提下實(shí)施稅改。美聯(lián)社援引參議院共和黨領(lǐng)袖米奇·麥康奈爾稱:“很遺憾,我們不指望民主黨參與,所以必須在黨內(nèi)達(dá)成一致?!?/p>

稅改案尚未成功,白宮仍需努力。

《紐約時(shí)報(bào)》報(bào)道,特朗普的計(jì)劃缺少大量細(xì)節(jié),也沒有解釋怎樣讓國會批準(zhǔn)。據(jù)稱白宮希望在今年秋天前通過計(jì)劃。據(jù)路透社報(bào)道,本周二財(cái)長姆努欽在國會表示,有信心共和黨人最終會一致同意“稅改的基本原則”。(財(cái)富中文網(wǎng))

譯者:Pessy

審稿: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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