26日，特朗普政府公布美國(guó)有史以來(lái)力度最大的減稅方案，根據(jù)這一方案，美國(guó)將大幅削減企業(yè)稅稅率，從35%降至15%。個(gè)人稅稅率將從7檔減少至3檔，分別是10%、25%和35%。但反對(duì)人士表示，大幅削減企業(yè)稅率將增加財(cái)政赤字，這些提案“基本上是以中產(chǎn)階級(jí)利益為代價(jià)，為富人大幅減稅?！?/p>

The Trump administration unveiled what it called the biggest tax cuts "in history" on Wednesday, in a move that will simplify the US tax system, slash taxes for businesses large and small - including his own - eliminate inheritance taxes and set the president on a collision course with Congress over the likely $2tn-plus cost of the proposal.
特朗普政府26日公布了號(hào)稱“史上”力度最大的減稅計(jì)劃，此舉將簡(jiǎn)化美國(guó)的稅收制度，降低包括特朗普自家企業(yè)在內(nèi)的大小企業(yè)納稅率，取消遺產(chǎn)稅。被削減的稅收可能超過(guò)2萬(wàn)億美元，或?qū)⒁l(fā)總統(tǒng)與國(guó)會(huì)間的沖突。

Critics immediately called it "basically a huge tax cut for the rich".
批評(píng)人士立即指出，這“基本上是為富人大幅減稅”的提案。

The plan would cut the US's individual income tax brackets from seven to three (10%, 25% and 35%) and slash US corporate tax rates from 35% to 15%. "We have a once-in-a-generation opportunity to do something really big," said Gary Cohn, chief economic adviser to Donald Trump. "This is about growing the economy, creating jobs."
該計(jì)劃將美國(guó)的個(gè)人所得稅稅率由7檔降至3檔（10%，25%和35%），并將美國(guó)企業(yè)的稅率從35%下調(diào)至15%。特朗普的首席經(jīng)濟(jì)顧問(wèn)蓋瑞?柯恩表示：“這是一個(gè)千載難逢的機(jī)會(huì)，我們將干件大事兒。這關(guān)乎經(jīng)濟(jì)增長(zhǎng)和就業(yè)問(wèn)題。”

Cohn and Steven Mnuchin, the treasury secretary, were short on details of the plan that, if passed, would be the largest overhaul of the US tax system since the Reagan era. "We are moving as quickly as we can," said Mnuchin.
柯恩和財(cái)政部長(zhǎng)史蒂文?努欽沒有談到提案的細(xì)節(jié)。如果該提案通過(guò)，將成為“自里根時(shí)代以來(lái)力度最大的美國(guó)稅制改革”。努欽說(shuō)：“我們正在加快進(jìn)度?！?/p>

As well as slashing costs for his own businesses, the new proposals will also cut the alternative minimum tax (AMT), a tax designed to stop the super-wealthy from taking so many tax deductions that they avoid paying anything. Leaked documents have shown that in 2005 Trump paid $31m in tax thanks to the AMT.
新提案不僅為特朗普的企業(yè)降低成本，還將削減替代性最低稅。替代性最低稅旨在防止超級(jí)富豪因享受過(guò)多減稅政策，而無(wú)需繳納任何稅金。一些流出的文件顯示，因?yàn)橛刑娲宰畹投?，特朗?005年支付了3100萬(wàn)美元的稅金。

Mnuchin and Cohn were pressed on how Trump would benefit from the proposals, but they avoided the questions.
有人追問(wèn)努欽和科恩，特朗普將從這些提案獲益多少，但是他們回避了這些問(wèn)題。

The president will not be the only Trump administration official to benefit from the tax cuts. His cabinet is the richest in history and includes several billionaires.
特朗普不會(huì)是唯一一個(gè)從減稅政策中受益的政府官員。他的內(nèi)閣班底是有史以來(lái)最富有的，其中包含多位億萬(wàn)富翁。

The proposal also gets rid of almost all tax deductions, including those for state and local taxes. This creates a significant increase in tax for residents of high-tax states such as California and New York.
此外，提案幾乎取消了所有的稅收優(yōu)惠政策，包括州和地方政府的減稅政策。這使得加州和紐約等高稅收地區(qū)居民的納稅額大幅增加。

Mnuchin refused to commit to whether the tax cuts would end up being revenue neutral, saying the administration was "working on a lot of details". However, he felt confident that the tax cuts "will pay for itself through growth, reduction of deductions, and closing loopholes". The treasury secretary did insist though that "the deficit is a problem and the president is concerned about that".
努欽拒絕承諾該減稅政策最終是否能使稅收增減為零，他表示，政府“正在研究大量細(xì)則”。不過(guò)，他相信此次減稅“將通過(guò)經(jīng)濟(jì)增長(zhǎng)、減少稅收優(yōu)惠政策以及填補(bǔ)稅制漏洞實(shí)現(xiàn)增減平衡”。盡管，他也認(rèn)為“財(cái)政赤字是個(gè)問(wèn)題，而且總統(tǒng)對(duì)此很關(guān)心?！?/p>

Trump has long heralded tax cuts, particularly on corporations, as a major component of his economic plan. In his joint address to Congress in February, the US president previewed his proposals, saying: "My economic team is developing historic tax reform that will reduce the tax rate on our companies so they can compete and thrive anywhere and with anyone." He added: "It will be a big, big cut."
長(zhǎng)期以來(lái)，主張減稅，尤其是企業(yè)稅額，一直是特朗普經(jīng)濟(jì)計(jì)劃的一個(gè)重要組成部分。今年2月，特朗普在對(duì)國(guó)會(huì)參眾兩院的講話上預(yù)告了他的提案，他說(shuō)：“我的經(jīng)濟(jì)團(tuán)隊(duì)正在醞釀一次歷史性的稅制改革，此次稅改將降低企業(yè)納稅率，這樣他們就可以在任何地方發(fā)展，與任何人競(jìng)爭(zhēng)了。這次減稅的力度是大大的?！?/p>

But on the campaign trail he also consistently pledged to cut the US's $19tn deficit "big-league" and "very quickly". A 20-percentage-point cut to corporate tax rates alone would add $2.4tn to the national debt, according to nonpartisan pressure group Americans for Tax Fairness.
但是在競(jìng)選期間，他也一直承諾要“大量”、“快速”的削減美國(guó)19萬(wàn)億美元的財(cái)政赤字。據(jù)無(wú)黨派壓力集團(tuán)美國(guó)稅收公平組織稱，企業(yè)稅率削減20個(gè)百分點(diǎn)將為美國(guó)增加2.4萬(wàn)億美元的國(guó)債。

"So, how would Trump's White House make up the shortfall? By drastic cuts to essential services and lowering the standard of living for regular American families. Unacceptable," said Frank Clemente, executive director.
該機(jī)構(gòu)執(zhí)行董事弗蘭克?克萊門特表示：“所以，特朗普政府要如何彌補(bǔ)這個(gè)缺口呢？通過(guò)大幅削減基本服務(wù)，降低普通美國(guó)家庭的生活水平嗎？絕對(duì)不行?！?/p>

The plan faces significant obstacles because of the need for Democratic support, and "reconciliation" rules that place strict limits on any tax cuts that result in increases to the deficit.
特朗普的計(jì)劃面臨很大的障礙，因?yàn)樗枰@取民主黨的支持，且美國(guó)存在“稅率調(diào)節(jié)”規(guī)則，將嚴(yán)格限制任何增加財(cái)政赤字的減稅政策。

The Senate majority leader, Mitch McConnell, indicated on Tuesday that Republicans would have to use the reconciliation process, which requires tax cuts to be balanced out with spending cuts.
參議院多數(shù)黨領(lǐng)袖明奇?麥康奈爾25日表示，共和黨將不得不開啟賬目核對(duì)程序，該程序要求減免稅收要與削減財(cái)政開支相抵消。

In a joint statement with McConnell, his fellow Republicans House speaker Paul Ryan, House ways and means chair Kevin Brady and Senate finance chair Orrin Hatch gave cautious praise to the administration's proposals. "The principles outlined by the Trump administration today will serve as critical guideposts for Congress and the administration as we work together to overhaul the American tax system and ensure middle-class families and job creators are better positioned for the 21st century economy."
在與麥康奈爾共同發(fā)布的聯(lián)合聲明中，共和黨眾議院議長(zhǎng)保羅?萊恩、眾議院籌款委員會(huì)主席凱文?布萊迪和參議院財(cái)政委員會(huì)主席林?哈奇對(duì)該提案給予了審慎的贊揚(yáng)?！疤乩势照裉炝谐龅脑瓌t是對(duì)國(guó)會(huì)和政府的重要指示，我們將共同進(jìn)行美國(guó)稅務(wù)制度改革，并確保中產(chǎn)階級(jí)家庭和企業(yè)在21世紀(jì)的經(jīng)濟(jì)中處于更加穩(wěn)妥的位置?！?/p>

Democrats condemned the proposals. Senator Bob Casey of Pennsylvania said in a statement: "This scheme is a massive tax giveaway to millionaires, billionaires and big corporations at the expense of middle-class families in Pennsylvania.
民主黨人對(duì)該提案提出譴責(zé)。賓州參議員鮑勃?凱西在一份聲明中表示：“這個(gè)方案以賓州的中產(chǎn)階級(jí)家庭為代價(jià)，為百萬(wàn)富翁、億萬(wàn)富翁、和大企業(yè)大幅減稅?！?/p>

The plans have split experts. Hunter Blair, budget analyst at the left-leaning Economic Policy Institute, said the proposals were "basically a huge tax cut for the rich."
專家們對(duì)減稅計(jì)劃產(chǎn)生了分歧。經(jīng)濟(jì)政策研究所的左派預(yù)算分析師亨特?布萊爾稱，這些提案“基本上是為富人大幅減稅?！?/p>

"According to the Treasury, 43% of corporate tax is paid for by the top 1%. We have tried this supply side economics before; trickle down just doesn't work," he said.
他說(shuō)：“根據(jù)財(cái)政部統(tǒng)計(jì)，43%的企業(yè)稅是由財(cái)富排名前1%的企業(yè)支付的。我們?cè)鴩L試過(guò)這種供應(yīng)學(xué)派經(jīng)濟(jì)體制；涓滴經(jīng)濟(jì)學(xué)是行不通的?！?/p>

Chris Edwards, director of tax policy studies at the libertarian Cato Institute, said cuts in corporate tax rates in the UK and Canada had not led to lost revenues. "There is a huge amount of [tax] avoidance right now and a huge effort to park overseas. That money would come back if rates fell," he said.
自由主義的卡托研究所的稅收政策研究主任克里斯?愛德華茲稱，英國(guó)和加拿大削減企業(yè)稅率并沒有導(dǎo)致財(cái)政收入損失?！澳壳按嬖诖罅勘芏愋袨?，且有不少資產(chǎn)被安置在海外。如果稅率下降，這些資金將轉(zhuǎn)移回國(guó)內(nèi)。”

英文來(lái)源：衛(wèi)報(bào)
翻譯&編輯：董靜
審校：yaning