Trump Pool/Pool

比边境调节税更好的是什么?

慕尼黑—美国总统特朗普最大手笔的改革方案之一将目标对准了美国税收制度。其政府不但想降低总体税负,还要“再平衡”税收制度以鼓励国内生产和出口,可能的手段包括一项基于目的地的现金流税,我们可称之为边境调节税。不幸的是,如此激进的改革的风险很可能会压倒任何收益。

目前,美国公司利润税率为35%。从国际标准看,这是一个很高的税率(尽管其中有许多扣减项和漏洞);因此,国会共和党和特朗普的一些顾问现在希望实质上用披着边境调节税外表的现金流税代替公司所得税。

根据这一计划,进口商品和服务将被课以20%的税,而出口项可以从税基中扣除,从而完全免税。如果美元保持稳定,则美国进口品的成本将上升20%,而美国出口商将享受到相对于国内生产商的税收补贴。

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