美国该用哪种公司税制?

伯克利—在党派裂痕极深的美国国会中,公司税改革是极少数同时获得两党支持的问题之一。所有人都同意,现行制度有着致命的缺陷:从全球标准看,美国公司税率太高,而由于各种扭曲经济决策的税收减免和特殊优惠,公司税基又太窄。

但在如何纠正公司税制度的问题上争议重重。一个主要分歧领域是对美国跨国公司海外利润如何课税,参议院金融委员会主席马克斯·鲍库斯(Max Baucus)所提出的最新方案就凸显出这一争议。

当前的美国公司税制度基于全球原则:美国公司的海外利润也必须遵守美国公司税法,所欠税额可以用外国司法官辖区税收减免来冲抵。其他发达国家大多采用“领地”原则,基本豁免跨国公司海外利润的母国缴税义务。

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