特朗普年納稅有效稅率爲25%

Donald Trump paid an effective tax rate of 25 per cent on income of $150m according to a leaked tax return from 2005 that sheds a glint of light on tax affairs that the president has kept shrouded in secrecy.

一份外泄的2005年的報稅表顯示，唐納德?特朗普(Donald Trump)爲其1.5億美元收入繳納稅款的有效稅率爲25%。這份稅表讓人得以一窺這位美國總統一直以來諱莫如深的納稅情況。

MSNBC reported that two pages of Mr Trump’s return — which revealed nothing about his income sources — showed the president paying $38m in tax and reporting a $105m write down. The top income tax bracket in 2005 was 35 per cent.

MSNBC報道稱，特朗普稅表中的兩頁顯示，他繳納了3800萬美元的稅並申報了1.05億美元減記。2005年個人所得稅最高一檔稅率爲35%。這兩頁稅表未披露任何關於特朗普收入來源的信息。

In the 2012 campaign Mitt Romney was criticised for paying an effective tax rate of 14.1 per cent in 2011, which reflected earnings from dividends and capital gains that are taxed at a lower rate than ordinary income.

在2012年的選戰中，米特?羅姆尼(Mitt Romney)曾因其2011年納稅的有效稅率只有14.1%而受到批評。這一有效稅率反映的是來自分紅和資本利得的收入，這部分收入適用的稅率低於普通收入。

Mr Trump has refused to release his tax returns — failing to follow what has been accepted practice for all US presidential candidates since Richard Nixon.

特朗普一直拒絕公佈其稅表，未沿襲理查德?尼克松(Richard Nixon)以來所有美國總統候選人的通行做法。

Last October the New York Times revealed that Mr Trump reported a $916m loss on his 1995 return, which tax experts said could have enabled him to avoid paying taxes on $50m of income for 18 years.

去年10月《紐約時報》(New York Times)披露，特朗普在其1995年的稅表中申報了9.16億美元虧損。稅務專家表示，這筆虧損可令特朗普能連續18年每年避免爲5000萬美元收入納稅。

The 2005 return suggested that in at least one year he did not take advantage of that loss.

這份2005年的稅表意味着，特朗普至少有一年沒有利用上述虧損。

When Democratic candidate Hillary Clinton asserted during a September debate that Mr Trump paid no taxes in some years, Mr Trump responded: “That makes me smart.”

去年9月一次辯論期間，民主黨總統候選人希拉里?克林頓(Hillary Clinton)斷言特朗普在某些年份裏沒納過一分錢的稅，特朗普當時迴應道：“那說明我很聰明。”

Below the headline figures, Mr Trump and his wife Melania paid $5.3m in federal income tax as well as $31m in alternative minimum tax in 2005 — a levy on the wealthy that Mr Trump has said he wants to scrap.

具體而言，2005年特朗普及其夫人梅拉尼婭(Melania)繳納了530萬美元聯邦所得稅，以及3100萬美元替代性最低稅(Alternative Minimum Tax)。替代性最低稅是針對富人徵收的稅，特朗普已表示他想廢除這項稅。

Ahead of MSNBC’s scheduled broadcast, the White House on Tuesday evening released a statement revealing the same figures as the cable channel.

在MSNBC預定的播出時間之前，白宮也在週二晚公佈了一份聲明，披露了與該有線電視頻道相同的數字。

The statement also criticised MSNBC’s Rachel Maddow Show, calling it “desperate for ratings when you are willing to push a story about two pages of tax returns from over a decade ago”.

這份聲明還批評了MSNBC的《雷切爾?瑪多秀》(Rachel Maddow Show)，稱該節目“居然想拿十多年前的兩頁稅表做文章，真是太想提高收視率了”。

It added: “The dishonest media can continue to make this part of their agenda while the president will focus on his, which includes tax reform that will benefit all Americans.”

聲明還稱：“這個不誠實的媒體可以繼續把這個當作他們議程的一部分，而總統卻會致力於他的議程，其中包括將惠及所有美國人的稅收改革。”

The Trump team has repeatedly declared that the US public is not interested in Mr Trump’s tax returns, although opinion polling suggests otherwise.

特朗普團隊多次宣稱美國民衆對特朗普的稅表不感興趣，儘管民調顯示情況正好相反。