美國共和黨參議員擬延後下調企業稅

Republican senators are to delay the introduction of corporate tax cuts and curb the generosity of other tax reductions, risking a clash with President Donald Trump over the speed and breadth of the biggest overhaul of US taxes in a generation.

美國共和黨參議員將推遲出臺削減企業稅的舉措，並減小其他減稅措施的慷慨程度，這可能使他們與唐納德?特朗普(Donald Trump)總統圍繞一代人以來美國最大規模稅改的速度與廣度發生衝突。

The Senate finance committee’s plan, due to be unveiled yesterday, is part of the Republican push backed by Mr Trump to re-energise the economy and bolster their electoral chances in 2018.

美國參議院財政委員會昨日公佈的這一計劃，是共和黨重振經濟並提升其2018年選舉機會的努力的一部分，這一努力得到了特朗普的支持。

The Senate plan is less radical than Mr Trump’s ambitions and more limited than a rival bill in the House of Representatives, which is due to be voted on next week. The discrepancies are due to efforts by Senate deficit hawks to fit their plans within tight budget limits.

相比特朗普的雄心，參議院的計劃沒有那麼大刀闊斧，而且比衆議院拿出的一個法案更加有限；衆議院的法案將於下週投票表決。導致這種差異的原因是參議院的赤字鷹派極力將他們的計劃限定在嚴格的預算限度內。

The Senate bill reflects a scramble by the party to stay within self-imposed guidelines holding the additional deficit created to $1.5tn over the next decade. The Senate also needs to avoid running any extra deficits in the next 10 years if it is to meet internal rules that would allow passage of the legislation without Democratic support.

參議院的法案反映出共和黨決心遵守自行設定的預算指引，即在未來10年裏使新增赤字不超過1.5萬億美元。如果要符合共和黨的內部規則，使其可以在沒有民主黨支持的情況下通過立法，參議院還需避免未來10年出現任何額外赤字。

The Senate bill would cut the corporate rate to 20 per cent from 35 per cent — but only in 2019 to save money, according to two Republican aides familiar with the discussions. The delay is likely to disappoint some chief executives who hunger for a cut in rates that they say hobble global competitiveness.

瞭解討論細節的兩位共和黨助手稱，參議院的法案會將企業稅從35%削減至20%——但爲了節省財政支出，這一措施要到2019年才能實施。延後落實減稅可能會令一些渴望減稅的首席執行官們失望，他們稱，現行的高稅率削弱了美國企業的國際競爭力。

The Senate bill also only partially repeals the estate tax, which affects the very wealthy, and it removes the deductibility of state and local taxes against federal bills, a move that reaps major savings but is fiercely opposed by legislators from high-tax states.

參議院的法案也只是部分廢除了遺產稅，這影響到非常富有的人。法案還移除了用州和地方稅收來抵免聯邦稅單的能力，此舉將節省大量財政支出，但受到那些實施高稅收的州的立法委員們的強烈反對。

The Senate plans also take a different approach to the taxation of international groups and to non-incorporated businesses called “pass-throughs”, setting up a heated debate with the House as the two chambers attempt to iron out differences in the coming weeks.

參議院的計劃還對國際集團以及被稱爲“穿透”(pass-throughs)的非公司制企業採取不同方式，爲其與衆議院展開激烈辯論搭起舞臺，兩院將在未來幾周試圖消除分歧。

But House lawmakers face their own struggle to squeeze their cuts into deficit limits. Republicans are also battling to demonstrate the benefits of their plan to ordinary voters. Research from the Tax Policy Center has shown nearly half of the fruits of the tax reductions will go to the richest 1 per cent of households.

但衆議院的立法者們爲了將減稅控制在赤字限度內，也面臨着他們的難處。共和黨人也在努力向普通選民說明該黨計劃的好處。智庫稅收政策中心(Tax Policy Center)的研究已表明，近一半的減稅成果將由最富有的1%的家庭享有。

Gary Cohn, Mr Trump’s chief economic adviser, told CNBC that executives remained the group most excited by the plans.

特朗普的首席經濟顧問加里?科恩(Gary Cohn)對CNBC承認，最受減稅計劃鼓舞的羣體仍是企業高管們。