Corporate tax reform is moving up the US agenda as the presidential campaign heats up. That is a start, but only deserves half a nod compared with China’s nimble pragmatism. It is no coincidence China’s friendlier rate came as FDI was shown to have dropped 3 per cent in the first six months of this year. Withholding tax is not going to headline the US reform debate given it has a corporate rate – 39 per cent, including state levies – that only Japan comes anywhere near.
随着美国总统竞选活动日益升温,企业税改革正变得越来越受重视。这是个可喜的开端,但相比中国针对实际情况所做的迅速调整仍有很大差距。中国政府此次的下调并非偶然,数据显示,今年头六个月,中国的FDI同比下降了3%。但鉴于美国包括联邦税在内的企业所得税率高达39%(全球只有日本接近这一水平),预提所得税不会成为美国企业税改革辩论的重点。
Chinese companies face a headline rate of 25 per cent. At least a serious US tax debate is being had, finally. Now it is time for US companies themselves to wade in. They will not benefit from China’s move (UK, Hong Kong and Singapore-based groups are among those that will) but perhaps the fear of losing inward investment to friendlier jurisdictions might spur them to add withholding tax to the broader US debate.
中国企业所得税的统一比例税率为25%。不过,至少美国终于开始严肃地讨论税改问题了。如今,美国企业界加一把劲的时候到了。中国此次下调不会令美国企业受益(下调针对的是总部设在英国、香港和新加坡的企业),但美国企业有一种担心,本可能流入本国的投资可能流向税收更优惠的地区,这种担心可能促使它们将预提所得税问题纳入更广泛的美国税制改革讨论中来。
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