来自美国税收基金会的信息资料   税收基金会发现拜登的税收计划提高了生产税

来自美国税收基金会的信息资料

税收基金会发现拜登的税收计划提高了生产税

According to the Tax Foundation the American Jobs Plan (Biden infrastructureplan) would raise taxes on corporations in several ways:

根据美国税收基金会的消息，美国就业计划（拜登的基建计划）将从以下几方面提高企业税：

图1：拜登总统的美国就业计划将使美国成为经合组织中企业综合税率最高的国家

（2022年经合组织各成员国及地区的企业综合法定税率对比图）

• Increase the federal corporate tax rate from 21 percent to 28     percent and tighten inversion regulations.

将联邦企业税税率从21%上调至28%，收紧税收倒置交易规则。

• Raise the tax on Global     Intangible Low Tax Income (GILTI) to 21 percent, calculate it on a     country-by-country basis, and eliminate the exemption of a 10 percent     return on tangible investment abroad (QBAI).

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将“全球无形资产低税收入”的所得税税率上调至21%，并按国家分类核算，还取消了企业投资境外有形资产的10%免税额。

• Impose a 15 percent minimum tax on     corporate book income, which would be levied on a firm’s financial profits     instead of taxable income for firms with revenue over $100 million.

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对企业账面收入征收15%的最低税率，即对于年收入1亿美元以上的企业，将按财务利润而不是应税收入征税。

• Repeal the Foreign-Derived     Intangible Income (FDII) deduction, which incentivizes firms to move     intellectual property (IP) into the U.S.

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取消国外衍生性无形资产收入扣除，激励企业将知识产权收回国内。

• Provide a tax credit for     certain onshoring activity and deny expense deductions on jobs that were     offshored.

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对某些在岸外包业务提供税收优惠，取消离岸外包工作的费用扣除。

图2：拜登的税收计划将使得美国大部分州的企业所得税超过30%

  （2021年联邦企业所得税率上调为28%后，企业联邦及州的综合所得税率分布图）

The tax proposals rely on mistakenassumptions about how corporate taxes work, how corporations respond, and howworkers are affected. An increase in the federal corporate tax rate to 28 percent would raisethe U.S. federal-state combined tax rate to 32.34 percent, higher than everycountry in the OECD, the G7, and all US major trade partners and competitorsincluding China. Also, the increase would reduce long-run economic output by 0.8percent, eliminate 159,000 jobs, and reduce wages by 0.7 percent.

该税收议案建立在错误的假设基础上，包括企业税的运行方式、企业对此的反应及税收计划对劳动者的影响。将联邦企业税税率上调至28%，将使得美国联邦-州的企业税综合税率涨至32.34%，这不仅高于经合组织和七国集团的其他任何国家，还高于包括中国在内的主要贸易伙伴和竞争对手。同时，此次增税将导致长期经济产出减少0.8%、就业机会减少159000个、工资水平降低0.7%。

信息来源：

http://worldtaxpayers.org/2021/04/wta-chairmans-update-8-january-march-2021/