来自美国税收基金会的信息资料  关于提高企业所得税税率及按企业账面  收入征收最低税额的议案评估

来自美国税收基金会的信息资料

关于提高企业所得税税率及按企业账面

收入征收最低税额的议案评估

PresidentJoe Biden and congressional policymakers have proposed several changes to thecorporate income tax, including raising the rate from 21 percent to 28 percentand imposing a 15 percent minimum tax on the book income of large corporations.The proposals are being considered to raise revenue for new spending programsand would repeal changes to the corporate tax made by the Tax Cuts and Jobs Act(TCJA) in late 2017.

总统乔•拜登（Joe Biden）与国会决策者们提交了数项企业所得税改革议案，包括将企业所得税税率从21％提高到28％，以及对大型企业按账面收入征收15％的最低税额。议案旨在为新的支出项目筹集收入，将废除2017年底通过的《减税与就业法案》（Tax Cuts and Jobs Act）对企业税的减免政策。

Anincrease in the federal corporate tax rate to 28 percent would raise the U.S.federalstate combined tax rate to 32.34 percent, highest in the OECD and amongGroup of Seven (G7) countries, harming U.S. economic competitiveness andincreasing the cost of investment in America. We estimate that this wouldreduce longrun economic output by 0.8 percent, eliminate 159,000 jobs, andreduce wages by 0.7 percent. Workers across the income scale would bear much ofthe tax increase. For example, the bottom 20 percent of earners would onaverage see a 1.45 percent drop in after-tax income in the long run.

当美国联邦企业所得税税率提高到28％，联邦与州的综合税率会随之升至32.34％，美国将成为经合组织和七国集团（G7）企业所得税税率最高的国家，这将损害美国的经济竞争力，增加投资美国的成本。我们预计，该举措会令长期经济产出减少0.8%，就业岗位减少159,000个，工资水平下降0.7%。不同收入阶层的劳动者将承担大部分增税成本。例如，长期来看，收入最低的20%工薪阶层的税后收入会平均下降1.45％。

Aminimum tax on the book income of large corporations would target gaps betweenfinancial and taxable income that generally exist because the rules fortaxation differ from standards for reporting income to shareholders. Such aminimum tax would likely introduce additional complexity and distortions intothe tax code and generate relatively little tax revenue, in part because firmshave a degree of flexibility in reporting book income. The tax wouldpotentially undermine current-law investment incentives as well as thoseproposed by President Biden, such as the “Made in America” tax credit.

因为税收政策与向股东报告收益的会计准则不同，导致财务收益与应纳税所得额之间的差异普遍存在，对大公司按账面收入征收最低税额旨在解决上述差异问题。但征收最低税额可能会加重税法的复杂性和扭曲性，创造的税收收入也相对较少，部分原因是企业在报告账面收入方面有一定灵活性。该政策的实施可能会破坏现行法律的投资激励措施，以及拜登总统提出的对“美国制造”产品实施税收抵免等议案。

InDecember 2017, Congress passed the Tax Cuts and Jobs Act (TCJA), which greatlychanged the way corporations, passthrough businesses, and individual taxpayerswere treated in the tax code. The top federal corporate income tax rate fellfrom 35 percent to 21 percent beginning in 2018, investment in shortlivedassets was provided bonus depreciation (also known as full expensing), and thetreatment of foreign income was completely overhauled, among other changes tothe corporate income tax base.

2017年12月，美国国会通过了《减税与就业法案》（TCJA)，该法案大幅改善了了企业、直通业务和个人所得税纳税人的税收待遇。法案主要包括：从2018年开始，联邦企业所得税最高税率从35％降到21％，对短期资产的投资提供奖励性折旧（也称为完全费用化），全面改革境外收入的税务处理方式等其他涉及企业所得税税基的改革。

Sincepassage of the TCJA, a variety of proposals have been introduced, ranging fromrelatively simple increases in the statutory corporate tax rate to complicatedchanges to the corporate income tax base or raising the effective tax rate onforeign income earned by U.S. corporations. The proposals made by President JoeBiden on the campaign trail would revert key portions of the TCJA, increase thetax burden on U.S. corporations by raising the corporate income tax rate to 28percent, levy a new 15 percent minimum book tax on corporations with over $100million in book income, and impose tax penalties for certain offshoring activity.

自从《减税与就业法案》通过以来，各种税改提案层出不穷，从建议提高企业法定税率的简单税改，到涉及企业所得税税基和提高美国企业境外收入实际税率的复杂税改，不一而足。乔•拜登总统在竞选时曾建议：恢复《减税与就业法案》的关键部分，将企业所得税税率提高到28%以增加美国企业税负，对账面收入超过1亿美元的企业开征15%的最低账面税，以及对某些离岸业务实施税务处罚。

AsPresident Biden and Congress decide how to modify the tax code to raiseadditional revenue for new spending or deficit reduction, it is important toconsider how the corporate income tax has evolved over time and the economicimpacts of changes to the corporate tax in the context of the current economicrecovery and in the years ahead.

为筹集新支出项目及削减赤字所需的额外收入，拜登总统与国会决定修改税法。在设计税制改革方案时，需要重点考虑企业所得税制度的演变历程，以及在当前经济复苏背景下和未来几年内，企业所得税改革对经济的影响。

Poorlyconsidered changes to tax policy, including business tax increases, wouldhamper the economic recovery and limit prospects over the long term.Understanding the potential effects of proposed changes to the corporate incometax, including the potential impacts on American workers, consumers, and thebroader American economy, can help avoid costly mistakes.

从长期看，考虑不全面的税制改革，包括提高营业税，会阻碍经济复苏，限制未来的发展。充分了解企业所得税改革议案对美国劳动者、消费者以及更广泛的美国经济的潜在影响，有助于避免因决策失误付出沉重代价。

来源：http://taxfoundation.org/biden-corporate-income-tax-rate/