美國共和黨參議員將推遲出臺(tái)削減企業(yè)稅的舉措,并減小其他減稅措施的慷慨程度,這可能使他們與唐納德•特朗普(Donald Trump)總統(tǒng)圍繞一代人以來美國最大規(guī)模稅改的速度與廣度發(fā)生沖突。
The Senate finance committee’s plan, due to be unveiled yesterday, is part of the Republican push backed by Mr Trump to re-energise the economy and bolster their electoral chances in 2018.
美國參議院財(cái)政委員會(huì)昨日公布的這一計(jì)劃,是共和黨重振經(jīng)濟(jì)并提升其2018年選舉機(jī)會(huì)的努力的一部分,這一努力得到了特朗普的支持。
The Senate plan is less radical than Mr Trump’s ambitions and more limited than a rival bill in the House of Representatives, which is due to be voted on next week. The discrepancies are due to efforts by Senate deficit hawks to fit their plans within tight budget limits.
相比特朗普的雄心,參議院的計(jì)劃沒有那么大刀闊斧,而且比眾議院拿出的一個(gè)法案更加有限;眾議院的法案將于下周投票表決。導(dǎo)致這種差異的原因是參議院的赤字鷹派極力將他們的計(jì)劃限定在嚴(yán)格的預(yù)算限度內(nèi)。
The Senate bill reflects a scramble by the party to stay within self-imposed guidelines holding the additional deficit created to $1.5tn over the next decade. The Senate also needs to avoid running any extra deficits in the next 10 years if it is to meet internal rules that would allow passage of the legislation without Democratic support.
參議院的法案反映出共和黨決心遵守自行設(shè)定的預(yù)算指引,即在未來10年里使新增赤字不超過1.5萬億美元。如果要符合共和黨的內(nèi)部規(guī)則,使其可以在沒有民主黨支持的情況下通過立法,參議院還需避免未來10年出現(xiàn)任何額外赤字。
The Senate bill would cut the corporate rate to 20 per cent from 35 per cent — but only in 2019 to save money, according to two Republican aides familiar with the discussions. The delay is likely to disappoint some chief executives who hunger for a cut in rates that they say hobble global competitiveness.
了解討論細(xì)節(jié)的兩位共和黨助手稱,參議院的法案會(huì)將企業(yè)稅從35%削減至20%——但為了節(jié)省財(cái)政支出,這一措施要到2019年才能實(shí)施。延后落實(shí)減稅可能會(huì)令一些渴望減稅的首席執(zhí)行官們失望,他們稱,現(xiàn)行的高稅率削弱了美國企業(yè)的國際競(jìng)爭(zhēng)力。
The Senate bill also only partially repeals the estate tax, which affects the very wealthy, and it removes the deductibility of state and local taxes against federal bills, a move that reaps major savings but is fiercely opposed by legislators from high-tax states.
參議院的法案也只是部分廢除了遺產(chǎn)稅,這影響到非常富有的人。法案還移除了用州和地方稅收來抵免聯(lián)邦稅單的能力,此舉將節(jié)省大量財(cái)政支出,但受到那些實(shí)施高稅收的州的立法委員們的強(qiáng)烈反對(duì)。
The Senate plans also take a different approach to the taxation of international groups and to non-incorporated businesses called “pass-throughs”, setting up a heated debate with the House as the two chambers attempt to iron out differences in the coming weeks.
參議院的計(jì)劃還對(duì)國際集團(tuán)以及被稱為“穿透”(pass-throughs)的非公司制企業(yè)采取不同方式,為其與眾議院展開激烈辯論搭起舞臺(tái),兩院將在未來幾周試圖消除分歧。
But House lawmakers face their own struggle to squeeze their cuts into deficit limits. Republicans are also battling to demonstrate the benefits of their plan to ordinary voters. Research from the Tax Policy Center has shown nearly half of the fruits of the tax reductions will go to the richest 1 per cent of households.
但眾議院的立法者們?yōu)榱藢p稅控制在赤字限度內(nèi),也面臨著他們的難處。共和黨人也在努力向普通選民說明該黨計(jì)劃的好處。智庫稅收政策中心(Tax Policy Center)的研究已表明,近一半的減稅成果將由最富有的1%的家庭享有。
Gary Cohn, Mr Trump’s chief economic adviser, told CNBC that executives remained the group most excited by the plans.
特朗普的首席經(jīng)濟(jì)顧問加里•科恩(Gary Cohn)對(duì)CNBC承認(rèn),最受減稅計(jì)劃鼓舞的群體仍是企業(yè)高管們。