观点避税

Help American businesses – tax their profits abroad
向美国企业境外利润征税


美国哈佛大学教授萨默斯:尽管在有关公司税改革的批判视角之间存在着紧张,但当前的辩论已使我们面临一个极为扭曲的局面,以至于双赢改革很容易实现。

No one is satisfied with the US corporate tax system. From one perspective, the main problem is that, while corporate profits are extraordinarily high relative to gross domestic product, tax collections are very low. Many very successful companies pay little or nothing in taxes at a time when the budget deficit is a serious concern; and when hundreds of thousands of defence workers are being furloughed, or sent on unpaid leave; and when lotteries are being held to determine which families cease to receive help from the Head Start pre-school education programme.

没有人对美国公司税体系满意。从一个角度来看,主要问题在于,尽管相对于国内生产总值(GDP)来说公司利润非常高,但税赋却非常低。在政府预算赤字引起严重关切之时,当成千上万国防职员暂时被解雇或者被迫无薪休假之时,当用抽签决定哪些家庭不再获得学前教育项目“开端计划”(Head Start)资助之时,很多成功的公司却纳税很少甚至不纳税。

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