让利润回家

美国剑桥—越来越多的美国公司正在制定计划将总部迁往欧洲。这些所谓的“倒置”(inversion)可以让它们摆脱美国独有的不利的公司税规则,降低总税负。那么,美国决策者应该怎样做?

总统奥巴马的政府正在通过行政手段试图阻止公司倒置(这些手段未必有法律效力)。好得多的办法是形成跨党派立法计划,从源头上打消改变前移公司总部的诱惑。如果这一计划能够吸引到美国跨国公司,将能改变美国的就业和生产局面,同时增加税收收入。

根据现行法律,美国公司的利润将被课以35%的税——这一税率为经合组织国家(平均为25%)之最。课税的对象是在美国所赚得的利润以及美国公司的外国分支汇回美国的利润。

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