時事新聞:奧巴馬公佈稅改方案

Barack Obama has proposed slashing the US corporate tax rate from 35 per cent to 28 per cent in a move that could determine where global companies choose to invest.

巴拉克•奧巴馬(Barack Obama)提議把美國企業稅稅率由35%下調爲28%，這一舉措可能影響跨國公司選擇投資目的地的決策。

The administration's plan would make the US a more attractive location for manufacturing and research, while imposing a minimum tax on profits US companies earn in offshore tax havens. It could also hit oil and gas companies by closing loopholes that lower their tax rate. "Our current corporate tax system is outdated, unfair and inefficient. It provides tax breaks for moving jobs and profits overseas and hits companies that choose to stay in America with one of the highest tax rates in the world," Mr Barack said. "It's not right and it needs to change."

奧巴馬政府的計劃將增強美國對製造及研發活動的吸引力，同時對美國公司在海外避稅天堂賺取的利潤徵收最低限度稅收。該計劃還可能打擊石油和天然氣公司，堵上它們現在用來降低稅率的一些漏洞。“我們現行的企業稅制度是過時、不公平和低效率的。它爲把就業和利潤轉移到海外的公司提供稅收減免，卻用全球最高稅率之一打擊選擇留在美國的公司。”奧巴馬錶示，“它是不合理的，必須改革。”

Reforming the bafflingly complicated US tax system has support across the political spectrum in the US. Mitt Romney, the frontrunner for the Republican presidential nomination, also revealed his tax reform plans yesterday, announcing a new personal income tax plan that would cut all six of the current marginal rates by 20 per cent. The new rates would range between 8 and 28 per cent.

美國政界普遍支持改革錯綜複雜的美國稅制。共和黨總統候選人提名的熱門人選米特•羅姆尼(Mitt Romney)昨日也公佈了他的稅改方案，拿出一項新的個人所得稅計劃，提出把現行的六類邊際稅率都削減20%。新稅率將介於8%到28%。

Mr Obama wants to eliminate "dozens" of tax breaks including some for the oil and gas industry and private equity dealmakers. He also wants to consider limiting deductions on interest payments, which encourage businesses to raise debt rather than equity.

奧巴馬希望取消“數十條”稅收減免措施，其中包括一些面向油氣行業和私人股本交易撮合者的優惠措施。他也希望限制利息支付得到的扣減，這類待遇鼓勵企業發債。

"Because many of these subsidies flow to certain industries and not others, they are fundamentally unfair," said Tim Geithner, Treasury secretary.

美國財長蒂姆•蓋特納(Tim Geithner)表示：“因爲許多這些補貼流向一些行業而沒有流向別的行業，所以它們從根本上說是不公平的。”

By contrast, the administration wants to cut the top corporate tax rate on manufacturing income to 25 per cent. It also calls for making the tax credit for research and development permanent.

奧巴馬政府希望把針對企業製造業務所得的最高稅率下調爲25%，並提出把面向研發的稅收抵免永久化。

譯者:何黎