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1、“美国的事就是做生意。 ”1925 年总统卡尔文库利吉如是说。当美国全国商业界仔细研读 五月七日由参议院金融委员会通过的全面税制改革方案的小字体印刷的细节规定附件时， 他 们可能感到纳闷， 库利吉所指的到底是哪个国家。 这个被委员会主席俄勒冈共和党党员 鲍勃 派克伍德重新修改过的新方案一眼看上去似乎是将税务负担从个人转移到工商企业的 头上。但是该议案非常微妙，大有讲究，让人不胜意外，它使美国变成了一个会计之国：上 星期几百万人伏身于袖珍计算器，算算自己是赚、是亏、还是正好持平。 1 “The business of America is business, “ declared Preside
2、nt Calvin Coolidge in 1925. As the nations commercial classes examine the fine print of the sweeping tax-reform bill passed May 7 by the Senate Finance Committee, they may wonder what country Coolidge was talking about. The bill remolded by Oregon Republican Bob Packwood, the committees chairman, ap
3、pears at first glance to be a major shift in tax burdens away from individuals and onto the shoulders of business. Yet the proposal is so subtle, so elegant, so freighted with surprises that it is turning America into a nation of accountants: millions of people sat hunched over their pocket calculat
4、ors last week trying to figure out whether they would win, lose or break even. 为了筹集足够的钱，平均减免 6.3的个人联邦税，委员会的这个议案要向公司额外征收一 千亿美元税金。 该计划会减少或取消公司很多很重要的优惠， 包括公司购买经营设备的投资 税款扣除，以及计算所得税时可全部扣除的业务招待费。另外，很多关于个人税法的修改提 案， 例如对个人退休金账户的控制， 都将改变消费者花钱和攒钱的方式， 影响到全体美国人。 2 To raise enough money to give individuals an ave
5、rage 6.3% federal tax break, the committees bill would levy an extra $100 billion on corporations. The plan would reduce or abolish many cherished business preferences, including the investment tax credit for companies that buy business equipment and the full deductibility of corporate entertainment
6、. In addition, many of the proposed changes in individual tax law, for example, the curbing of individual retirement accounts, will affect corporate America by changing the way consumers spend and save. 好几种产业， 包括房地产开发商和餐馆老板已开始愤怒地抗议。 他们声称派克伍德的计划单 把他们挑出来承担多于他们应承担的税收份额。 但大部分的公司经理似乎赞成委员会的这项 提案。他们认为这是一个较
7、为公正的计划。此外，从长远的观点来看，它有助于提高美国经 济效率和经济增长。例如，议案对“推迟纳税”在实质上的取消，能制止将投资资本流入故 意亏损的企业以求减税的行为。普鲁丹歇尔保险公司董事长罗伯特贝克说:“我能接受这 个议案，配合执行。 ” 3 Several industries, including real estate developers and restaurateurs, have started howling in protest. They claim that Packwood s plan singles them out for more than their sh
8、are of reform. The majority of corporate leaders, though, appear to be lining up in favor of the committees proposal. They see it as a relatively equitable plan and, moreover, one that could help by boosting U.S. economic efficiency and growth in the long run. The bills virtual abolition of tax shel
9、ters, for example, could stop the flow of investment capital into ventures that deliberately lose money to create tax breaks. Said Robert Beck, chairman of the Prudential insurance company: “I could take that bill and run with it.” 参议院委员会增收公司所得税的提案没有以前苛刻。 比较起来， 去年十二月众议院通过的税 制改革议案建议增收1,400亿美元的营业税。 全国
10、制造商协会税收及财政政策副会长保罗 哈 德说: “人们有支持参议院委员会议案的强烈意向， 其基本原因主要是损害管理。 假如在 1,000 亿美元和 1,400 亿美元的税额增收之间选择，你肯定会选 1,000 亿美元。 4 The Senate committees proposed increase in corporate income taxes is less harsh than in 及时雨考研考博网 http:/ QQ:602318502earlier proposals. By comparison, the tax-reform bill passed by the Hous
11、e of Representatives last December would increase business taxes by about $140 billion. Says Paul Huard, vice president of taxation and fiscal policy for the National Association of Manufacturers: “There ill be a strong inclination to support the Senate committees bill, and the rationale will be lar
12、gely damage control. If you have to choose between a $100 billion tax increase and a $140 billion one, ou take the $100 billion.” 为换取堵塞漏洞，参议院委员会议案把最高营业税率从 46降低到 33，作为对公司的回 报。曼哈顿查斯银行董事长威勒德巴切说:“这个议案不同的地方就是相比较而言税率低 了很多。 ” 5 In exchange for taking away loopholes, the Senate committees bill would reward
13、businesses by lowering the top business-tax rate, from 46% to 33%. Said Willard Butcher, hairman of Chase Manhattan Bank: “Whats different about this tax bill is the very significantly ower rate.” 如果报怨意味着延误议案进程，那么即使实施税改后负担加重的公司可能也不愿意抱怨了。 税制改革过程长久，尽管未卜之事甚多，却是战略性的计划。芝加哥 Rubloff 金融服务公司 总裁斯蒂芬辛克莱抱怨道:“从 1
14、984 年以来这个计划一直在进行。如果他们愿意下决心， 告诉我们税法到底变成怎样，我们就可以继续做我们的生意了。 ”这个希望是很可能变为现 实的， 因为委员会的建议连交好运。 上星期里根总统在税改行动联盟 - 由一些公司和贸易 协会组成 - 的谈话中全力支持了派克伍德计划。 6 Yet even businesses that would carry a larger burden under the committees plan may be reluctant to make a fuss if it means holding up the bills progress. The dr
15、awn-out process of tax reform, with all its uncertainty, has strategic plans. Complains Stephen Sinclair, president of Rubloff Financial Services in Chicago: “This has been going on since 1984. If they would just make up their minds and tell us what the tax law is going to be ,we could go on and do
16、our business. “ That prospect seems increasingly probable now that the committees proposal is on a roll. President Reagan, speaking last week to the Tax Reform Action Coalition, a group of corporations and trade associations, gave the Packwood plan full support. 尽管表面上受到普遍的接受，议案仍然存在一些颇有争议的部分。如果议案通过的话，很多 公司都不得不做巨大的改革。其中： 7 Despite its apparent mainstream acceptance, the bill nonetheless contains features tha
