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特朗普计划降低他自己的税负 – 译学馆
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特朗普计划降低他自己的税负

Trump's plan to cut his own taxes

唐纳德·特朗普拥有很多东西
Donald Trump owns a lot of things.
事实上 特朗普集团是全美
In fact, The Trump Organization is the 48th
第48大的私营企业
largest private corporation in the US.
但特朗普并交的税却不像是一个大公司应该交的
but Trump doesn’t pay taxes like a big corporation.
他用了免税代码中的特殊部分
He uses a special part of the tax code
让自己免除企业所得税
that lets him bypass corporate taxes
只需缴纳对他更有利的个人所得税
that lets him pay only individual tax rates to his benefit.
如果执行他的税收改革方案
And if he has his way with tax reform,
他就会更加富有
he could make himself even richer.
想要理解特朗普意欲何为
To understand what Trump wants to do,
想象你在一家三明治商店工作
let’s imagine you worked at a sandwich shop.
因为你只是个雇员 当你收到工资时
Since you’re just an employee, when you get paid
你需要缴纳个人所得税
you have to pay the individual tax rate.
但如果你是店主
But if you’re the owner,
你就要先缴纳企业所得税
you would first pay corporate taxes
再缴纳个人所得税
and then pay individual taxes.
对企业所有者来说 这加起来
These add up to about 32%
平均税率达到32%
for the average business owner,
但其实有办法可以少交税
but there might be a way to pay even less.
不做传统的公司
Instead of being a traditional corporation
你可以让你的公司成为传递实体
you could make your business a pass-through entity.
他们很特殊 因为他们不必
They’re special because instead of having to go through
像正常公司一样双重课税
two layers of taxation like a normal corporation,
他们只需要像个人一样纳一种税
They can go through just one, like an individual
这些企业一般平均
and those businesses pay on average
联邦税税负率是19%
19% in Federal taxes.
这一开始是为小企业设计的
This was originally designed for small businesses,
但股东数少于100的大型企业
but huge companies with less than 100 shareholders
也把自己视作传递实体
structure themselves as pass-through businesses
比如特朗普集团
like The Trump Organization.
并不只有特朗普这么做
Trump isn’t alone though.
过去的40年来 越来越多公司的利润
Over the past 40 years, more and more corporate income
通过传递实体实现
has been earned through pass-through businesses.
即使传递实体的创建是为了
And even though pass-throughs were created
帮助小企业
to help small businesses,
却有16%传递企业员工数超过500
nearly 16% have more than 500 employees.
但特朗普和众议院共和党人想要
But Trump and House Republicans want to help
进一步帮助这些企业
these businesses even more.
特朗普的方案是让这些传递实体
Trump’s proposal is to make the pass-through businesses
转换为正规公司
go through the corporate lane,
但他想要将最高企业所得税率
but then he want to lower the top corporate tax rate
从35%降到15%
from 35% to 15%.
同时 众议院议长保罗·瑞安想让
Meanwhile, House Speaker Paul Ryan wants to make
传递实体作为一类特殊的公司
a whole different lane for pass-through businesses
并且对他们以特别的低税率25%征税
and tax them at the special low rate of 25%.
对最大的传递实体 比如特朗普集团
For the largest pass-throughs like The Trump Organization
这将意味着巨大的税收优惠
this would mean a huge tax cut.
税收政策中心的一项研究发现
An analysis from the Tax Policy Center found
财富前1%的人
that the top one percent,
也就是一年赚至少700,000美元的人们
people who earn $700,000 a year or more,
在瑞安的方案下能减免90%的税收
would get 90% of the tax cuts under Ryan’s plan.
他和特朗普相信 降低这些企业
He and Trump believe that cutting taxes on these businesses

will raise wages for all workers.
但目前 大部分传递实体收入属于前1%的人
But right now most pass-through income goes top 1%
大部分主流经济学家并不认为
and most mainstream economists don’t believe
企业所得税和工人工资之间有很强的联系
there’s a strong link between corporate taxes and worker wages.
但我们知道的是 如果共和党
But what we do know is that if Republicans give
同意降低传递实体的税收
pass-through business a tax cut,
特朗普将更加富有
Trump will get a lot richer.

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视频概述

特朗普提出的免税计划 其实是为了减少他自己交的税 来看看怎么回事吧

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翻译译者

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视频来源

https://www.youtube.com/watch?v=WOX87ztiGWI

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