特朗普“史上最大力度”税改 被指牺牲中产为富人减税

26日，特朗普政府公布美国有史以来力度最大的减税方案，根据这一方案，美国将大幅削减企业税税率，从35%降至15%。个人税税率将从7档减少至3档，分别是10%、25%和35%。但反对人士表示，大幅削减企业税率将增加财政赤字，这些提案“基本上是以中产阶级利益为代价，为富人大幅减税。”

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日公布了号称“史上”力度最大的减税计划，此举将简化美国的税收制度，降低包括特朗普自家企业在内的大小企业纳税率，取消遗产税。被削减的税收可能超过2万亿美元，或将引发总统与国会间的冲突。

Critics immediately called it "basically a huge tax cut for the rich".

批评人士立即指出，这“基本上是为富人大幅减税”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."

该计划将美国的个人所得税税率由7档降至3档 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.

柯恩和财政部长史蒂文•努钦没有谈到提案的细节。如果该提案通过，将成为“自里根时代以来力度最大的美国税制改革”。努钦说：“我们正在加快进度。”

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.

新提案不仅为特朗普的企业降低成本，还将削减替代性最低税。替代性最低税旨在防止超级富豪因享受过多减税政策，而无需缴纳任何税金。一些流出的文件显示，因为有替代性最低税，特朗普2005年支付了3100万美元的税金。

Mnuchin and Cohn were pressed on how Trump would benefit from the proposals, but they avoided the questions.

有人追问努钦和科恩，特朗普将从这些提案获益多少，但是他们回避了这些问题。

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.

特朗普不会是唯一一个从减税政策中受益的政府官员。他的内阁班底是有史以来最富有的，其中包含多位亿万富翁。

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税收优惠政策，包括州和地方政府的减税政策。这使得加州和纽约等高税收地区居民的纳税额大幅增加。

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".

努钦拒绝承诺该减税政策最终是否能使税收增减为零，他表示，政府“正在研究大量细则”。不过，他相信此次减税“将通过经济增长、减少税收优惠政策以及填补税制漏洞实现增减平衡”。尽管，他也认为“财政赤字是个问题，而且总统对此很关心。”

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."

长期以来，主张减税，尤其是企业税额，一直是特朗普经济计划的一个重要组成部分。今年2月，特朗普在对国会参众两院的讲话上预告了他的提案，他说：“我的经济团队正在酝酿一次历史性的税制改革，此次税改将降低企业纳税率，这样他们就可以在任何地方发展，与任何人竞争了。这次减税的力度是大大的。”

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.

但是在竞选期间，他也一直承诺要“大量”、“快速”的削减美国19万亿美元的财政赤字。据无党派压力集团美国税收公平组织称，企业税率削减20个百分点将为美国增加2.4万亿美元的国债。

"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.

该机构执行董事弗兰克•克莱门特表示：“所以，特朗普政府要如何弥补这个缺口呢？通过大幅削减基本服务，降低普通美国家庭的生活水平吗？绝对不行。”

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.

特朗普的计划面临很大的障碍，因为它需要获取民主党的支持，且美国存在“税率调节”规则，将严格限制任何增加财政赤字的减税政策。

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.

参议院多数党领袖明奇•麦康奈尔25日表示，共和党将不得不开启账目核对程序，该程序要求减免税收要与削减财政开支相抵消。

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."

在与麦康奈尔共同发布的联合声明中，共和党众议院议长保罗•莱恩、众议院筹款委员会主席凯文•布莱迪和参议院财政委员会主席林•哈奇对该提案给予了审慎的赞扬。“特朗普政府今天列出的原则是对国会和政府的重要指示，我们将共同进行美国税务制度改革，并确保中产阶级家庭和企业在21世纪的经济中处于更加稳妥的位置。”

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.

民主党人对该提案提出谴责。宾州参议员鲍勃•凯西在一份声明中表示：“这个方案以宾州的中产阶级家庭为代价，为百万富翁、亿万富翁、和大企业大幅减税。”

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."

专家们对减税计划产生了分歧。经济政策研究所的左派预算分析师亨特•布莱尔称，这些提案“基本上是为富人大幅减税。”

"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.

他说：“根据财政部统计，43%的企业税是由财富排名前1%的企业支付的。我们曾尝试过这种供应学派经济体制；涓滴经济学是行不通的。”

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.

自由主义的卡托研究所的税收政策研究主任克里斯•爱德华兹称，英国和加拿大削减企业税率并没有导致财政收入损失。“目前存在大量避税行为，且有不少资产被安置在海外。如果税率下降，这些资金将转移回国内。”