特朗普“史上最大力度”稅改 被指犧牲中產爲富人減稅

26日，特朗普政府公佈美國有史以來力度最大的減稅方案，根據這一方案，美國將大幅削減企業稅稅率，從35%降至15%。個人稅稅率將從7檔減少至3檔，分別是10%、25%和35%。但反對人士表示，大幅削減企業稅率將增加財政赤字，這些提案“基本上是以中產階級利益爲代價，爲富人大幅減稅。”

The Trump administration unveiled what it called the biggest tax cuts "in history" on Wednesday, in a move that will simplify the US tax system, slash taxes for businesses large and small - including his own - eliminate inheritance taxes and set the president on a collision course with Congress over the likely $2tn-plus cost of the proposal.
特朗普政府26日公佈了號稱“史上”力度最大的減稅計劃，此舉將簡化美國的稅收制度，降低包括特朗普自家企業在內的大小企業納稅率，取消遺產稅。被削減的稅收可能超過2萬億美元，或將引發總統與國會間的衝突。

Critics immediately called it "basically a huge tax cut for the rich".
批評人士立即指出，這“基本上是爲富人大幅減稅”的提案。

The plan would cut the US's individual income tax brackets from seven to three (10%, 25% and 35%) and slash US corporate tax rates from 35% to 15%. "We have a once-in-a-generation opportunity to do something really big," said Gary Cohn, chief economic adviser to Donald Trump. "This is about growing the economy, creating jobs."
該計劃將美國的個人所得稅稅率由7檔降至3檔（10%，25%和35%），並將美國企業的稅率從35%下調至15%。特朗普的首席經濟顧問蓋瑞•柯恩表示：“這是一個千載難逢的機會，我們將幹件大事兒。這關乎經濟增長和就業問題。”

Cohn and Steven Mnuchin, the treasury secretary, were short on details of the plan that, if passed, would be the largest overhaul of the US tax system since the Reagan era. "We are moving as quickly as we can," said Mnuchin.
柯恩和財政部長史蒂文•努欽沒有談到提案的細節。如果該提案通過，將成爲“自里根時代以來力度最大的美國稅制改革”。努欽說：“我們正在加快進度。”

As well as slashing costs for his own businesses, the new proposals will also cut the alternative minimum tax (AMT), a tax designed to stop the super-wealthy from taking so many tax deductions that they avoid paying anything. Leaked documents have shown that in 2005 Trump paid $31m in tax thanks to the AMT.
新提案不僅爲特朗普的企業降低成本，還將削減替代性最低稅。替代性最低稅旨在防止超級富豪因享受過多減稅政策，而無需繳納任何稅金。一些流出的文件顯示，因爲有替代性最低稅，特朗普2005年支付了3100萬美元的稅金。

Mnuchin and Cohn were pressed on how Trump would benefit from the proposals, but they avoided the questions.
有人追問努欽和科恩，特朗普將從這些提案獲益多少，但是他們迴避了這些問題。

The president will not be the only Trump administration official to benefit from the tax cuts. His cabinet is the richest in history and includes several billionaires.
特朗普不會是唯一一個從減稅政策中受益的政府官員。他的內閣班底是有史以來最富有的，其中包含多位億萬富翁。

The proposal also gets rid of almost all tax deductions, including those for state and local taxes. This creates a significant increase in tax for residents of high-tax states such as California and New York.
此外，提案几乎取消了所有的稅收優惠政策，包括州和地方政府的減稅政策。這使得加州和紐約等高稅收地區居民的納稅額大幅增加。

Mnuchin refused to commit to whether the tax cuts would end up being revenue neutral, saying the administration was "working on a lot of details". However, he felt confident that the tax cuts "will pay for itself through growth, reduction of deductions, and closing loopholes". The treasury secretary did insist though that "the deficit is a problem and the president is concerned about that".
努欽拒絕承諾該減稅政策最終是否能使稅收增減爲零，他表示，政府“正在研究大量細則”。不過，他相信此次減稅“將通過經濟增長、減少稅收優惠政策以及填補稅制漏洞實現增減平衡”。儘管，他也認爲“財政赤字是個問題，而且總統對此很關心。”

Trump has long heralded tax cuts, particularly on corporations, as a major component of his economic plan. In his joint address to Congress in February, the US president previewed his proposals, saying: "My economic team is developing historic tax reform that will reduce the tax rate on our companies so they can compete and thrive anywhere and with anyone." He added: "It will be a big, big cut."
長期以來，主張減稅，尤其是企業稅額，一直是特朗普經濟計劃的一個重要組成部分。今年2月，特朗普在對國會參衆兩院的講話上預告了他的提案，他說：“我的經濟團隊正在醞釀一次歷史性的稅制改革，此次稅改將降低企業納稅率，這樣他們就可以在任何地方發展，與任何人競爭了。這次減稅的力度是大大的。”

But on the campaign trail he also consistently pledged to cut the US's $19tn deficit "big-league" and "very quickly". A 20-percentage-point cut to corporate tax rates alone would add $2.4tn to the national debt, according to nonpartisan pressure group Americans for Tax Fairness.
但是在競選期間，他也一直承諾要“大量”、“快速”的削減美國19萬億美元的財政赤字。據無黨派壓力集團美國稅收公平組織稱，企業稅率削減20個百分點將爲美國增加2.4萬億美元的國債。

"So, how would Trump's White House make up the shortfall? By drastic cuts to essential services and lowering the standard of living for regular American families. Unacceptable," said Frank Clemente, executive director.
該機構執行董事弗蘭克•克萊門特表示：“所以，特朗普政府要如何彌補這個缺口呢？通過大幅削減基本服務，降低普通美國家庭的生活水平嗎？絕對不行。”

The plan faces significant obstacles because of the need for Democratic support, and "reconciliation" rules that place strict limits on any tax cuts that result in increases to the deficit.
特朗普的計劃面臨很大的障礙，因爲它需要獲取民主黨的支持，且美國存在“稅率調節”規則，將嚴格限制任何增加財政赤字的減稅政策。

The Senate majority leader, Mitch McConnell, indicated on Tuesday that Republicans would have to use the reconciliation process, which requires tax cuts to be balanced out with spending cuts.
參議院多數黨領袖明奇•麥康奈爾25日表示，共和黨將不得不開啓賬目覈對程序，該程序要求減免稅收要與削減財政開支相抵消。

In a joint statement with McConnell, his fellow Republicans House speaker Paul Ryan, House ways and means chair Kevin Brady and Senate finance chair Orrin Hatch gave cautious praise to the administration's proposals. "The principles outlined by the Trump administration today will serve as critical guideposts for Congress and the administration as we work together to overhaul the American tax system and ensure middle-class families and job creators are better positioned for the 21st century economy."
在與麥康奈爾共同發佈的聯合聲明中，共和黨衆議院議長保羅•萊恩、衆議院籌款委員會主席凱文•布萊迪和參議院財政委員會主席林•哈奇對該提案給予了審慎的讚揚。“特朗普政府今天列出的原則是對國會和政府的重要指示，我們將共同進行美國稅務制度改革，並確保中產階級家庭和企業在21世紀的經濟中處於更加穩妥的位置。”

Democrats condemned the proposals. Senator Bob Casey of Pennsylvania said in a statement: "This scheme is a massive tax giveaway to millionaires, billionaires and big corporations at the expense of middle-class families in Pennsylvania.
民主黨人對該提案提出譴責。賓州參議員鮑勃•凱西在一份聲明中表示：“這個方案以賓州的中產階級家庭爲代價，爲百萬富翁、億萬富翁、和大企業大幅減稅。”

The plans have split experts. Hunter Blair, budget analyst at the left-leaning Economic Policy Institute, said the proposals were "basically a huge tax cut for the rich."
專家們對減稅計劃產生了分歧。經濟政策研究所的左派預算分析師亨特•布萊爾稱，這些提案“基本上是爲富人大幅減稅。”

"According to the Treasury, 43% of corporate tax is paid for by the top 1%. We have tried this supply side economics before; trickle down just doesn't work," he said.
他說：“根據財政部統計，43%的企業稅是由財富排名前1%的企業支付的。我們曾嘗試過這種供應學派經濟體制；涓滴經濟學是行不通的。”

Chris Edwards, director of tax policy studies at the libertarian Cato Institute, said cuts in corporate tax rates in the UK and Canada had not led to lost revenues. "There is a huge amount of [tax] avoidance right now and a huge effort to park overseas. That money would come back if rates fell," he said.
自由主義的卡託研究所的稅收政策研究主任克里斯•愛德華茲稱，英國和加拿大削減企業稅率並沒有導致財政收入損失。“目前存在大量避稅行爲，且有不少資產被安置在海外。如果稅率下降，這些資金將轉移回國內。”