美国共和党参议员拟延后下调企业税

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.

美国共和党参议员将推迟出台削减企业税的举措，并减小其他减税措施的慷慨程度，这可能使他们与唐纳德?特朗普(Donald Trump)总统围绕一代人以来美国最大规模税改的速度与广度发生冲突。

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.

美国参议院财政委员会昨日公布的这一计划，是共和党重振经济并提升其2018年选举机会的努力的一部分，这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，参议院的计划没有那么大刀阔斧，而且比众议院拿出的一个法案更加有限；众议院的法案将于下周投票表决。导致这种差异的原因是参议院的赤字鹰派极力将他们的计划限定在严格的预算限度内。

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.

参议院的法案反映出共和党决心遵守自行设定的预算指引，即在未来10年里使新增赤字不超过1.5万亿美元。如果要符合共和党的内部规则，使其可以在没有民主党支持的情况下通过立法，参议院还需避免未来10年出现任何额外赤字。

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.

了解讨论细节的两位共和党助手称，参议院的法案会将企业税从35%削减至20%——但为了节省财政支出，这一措施要到2019年才能实施。延后落实减税可能会令一些渴望减税的首席执行官们失望，他们称，现行的高税率削弱了美国企业的国际竞争力。

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.

参议院的法案也只是部分废除了遗产税，这影响到非常富有的人。法案还移除了用州和地方税收来抵免联邦税单的能力，此举将节省大量财政支出，但受到那些实施高税收的州的立法委员们的强烈反对。

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.

参议院的计划还对国际集团以及被称为“穿透”(pass-throughs)的非公司制企业采取不同方式，为其与众议院展开激烈辩论搭起舞台，两院将在未来几周试图消除分歧。

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.

但众议院的立法者们为了将减税控制在赤字限度内，也面临着他们的难处。共和党人也在努力向普通选民说明该党计划的好处。智库税收政策中心(Tax Policy Center)的研究已表明，近一半的减税成果将由最富有的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.

特朗普的首席经济顾问加里?科恩(Gary Cohn)对CNBC承认，最受减税计划鼓舞的群体仍是企业高管们。