让公司税现代化

伯克利—如何对跨国公司的收入课税,这一问题肯定不是最近的爱尔兰G8峰会主要议题。在即将到来的俄罗斯G20峰会,这也将是重要日程之一。跨国公司对于国家和全球经济表现有着重大影响,因此不难理解世界领导人要关心晦涩难懂的公司税问题——其中又以美国为甚。

美国开启艰难的公司税改革之路时,应该以英国为榜样。尽管英国政府捍卫多边合作,以确保跨国公司付出“公平”份额,但也降低其公司税率,豁免英国跨国公司外国活动收入的国民公司税,并实施了“专利盒”制度,对合格专利收入课以10%的税率。

多年来,别国一直在削减公司税率,这使得美国的公司税率为发达国家中最高之一。将美国最高联邦税率(目前为35%)削减至更具竞争力的水平(经合组织平均水平为25%左右)的话,美国的投资和就业创造将受到国内外跨国公司的刺激。

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