美國參議院通過全面改革稅收法案

The U.S. Senate voted late Tuesday to overhaul America’s tax system, putting President Donald Trump and congressional Republicans one perfunctory vote away from scoring a major legislative victory and fulfilling a campaign promise.

All 51 Senate Republicans present voted in favor of the Tax Cuts and Jobs Act, while all 48 Democrats opposed it.

The bill permanently slashes corporate taxes, temporarily cuts taxes paid by American wage and salary earners, caps popular tax deductions, and hikes the U.S. national debt by at least $1 trillion over a decade.

The Republican-led House of Representatives approved the bill earlier in the day on a party-line vote. It must go back to the House later Wednesday for one final vote to correct several technical matters before it can be sent to the White House for Trump’s signature.

Republicans argued tax cuts will rev up the U.S. economy and make American businesses more competitive at home and abroad.

Democrats slammed the bill as mortgaging America's future at home and abroad in order to pad the pockets of the wealthy.

The nonpartisan Tax Policy Center concluded the bill would cut taxes for 95 percent of Americans next year, but average cuts for top earners would greatly exceed reductions for people earning less.美國參議院星期二晚上投票通過了全面改革美國稅務系統的議案，川普總統和國會共和黨人再經過一個基本例行公事的表決就要取得一個重大的立法勝利，兌現一個競選承諾。

所有51名共和黨參議員都對減稅和工作法案投了贊成票，48名民主黨參議員投了反對票。

法案永久性地削減了公司稅，在一定時間內削減依靠工資收入的人的所得稅，對一些深受歡迎的抵稅設立了封頂，並在今後10年增加至少1萬億美元的國債。

在共和黨佔多數的衆議院，星期二早些時候通過了減稅議案。兩黨議員都依照黨派分歧投票。參議院最新通過的版本將返回衆議院再次表決，通過法案中的一些技術性修改，然後才能送到白宮，讓川普總統簽署。

共和黨說，減稅將刺激美國經濟增長，增強美國公司在本國以及海外的競爭能力。

民主黨抨擊這個議案，說這是在國內外抵押了美國的未來，然而卻讓富人的錢包更鼓。

無黨派的稅務政策中心得出結論說，這項減稅法案將在明年減少95%美國人的納稅，但是最富裕的美國人的減少幅度大於低收入者的減稅。