美國哥倫比亞廣播公司（CBS）新聞報道，白宮上周三發布美國總統特朗普全面改革稅收體制的方案，財政部長史蒂芬·姆努欽和白宮國家經濟委員會主任加里·柯恩主持通報會，介紹特朗普有關公司稅制和個稅制的兩大計劃。姆努欽被派往國會，向共和黨議員介紹稅改計劃。

稅改方案推出的時間再過三天就是特朗普上任滿百日。盡管特朗普曾經稱用百日時間點衡量政績“荒唐可笑”，他仍然迫使政府官員拼命宣傳他已經完成的工作。

關于特朗普的稅改方案，我們需要知道以下五件事：

這一大型稅改會大大影響美國商界。

據《紐約時報》報道，特朗普計劃將企業稅率大幅降至15%，并且不僅面向股份制大企業，還惠及所謂稅賦轉由合伙人繳納的公司，也就是目前通過個稅形式繳納企業所得稅的企業類型。美國現行的一般企業稅率為35%，而對沖基金以及和特朗普家族企業類似的房地產企業等等由合伙人繳納的公司所得稅率高達39.6%。民主黨人日漸擔心，特朗普的計劃會用來為個人牟利。美國公共廣播電臺（NPR）報道稱，此次全面減稅計劃可能讓中產階級獲益。

未提“邊境調節”稅。

據報道，特朗普的稅改計劃并未納入抵消減稅成本的提議。美國共和黨議員此前提出包括對進口商品征收“邊境調節”稅等舉措，用來抵消減稅的成本。可對于是否支持“邊境調節”稅，特朗普釋放的信號比較矛盾。《紐約時報》稱，白宮可能會重新考慮“邊境調節”稅。據美國政治新聞網站Politico報道，為了爭取民主黨議員的支持，特朗普的稅改計劃將納入基礎設施和兒童保健相關條款。

分析師質疑。

白宮堅稱將通過刺激經濟增長為減稅買單。但分析師認為不可能實現。美國稅收政策智庫Tax Foundation發現，如果照此計劃調降企業所得稅，聯邦政府的財政收入會減少2萬億美元。要彌補財稅的損失，美國經濟增長要達到5%。智庫認為如果實施減稅計劃，美國經濟達不到理想的增長水平。

不指望民主黨會支持稅改。

美聯社報道預計，共和黨人不會主動尋求民主黨對稅改立法的支持，因為共和黨希望引用一項預算規則，即允許在不增加財政赤字的前提下實施稅改。美聯社援引參議院共和黨領袖米奇·麥康奈爾稱：“很遺憾，我們不指望民主黨參與，所以必須在黨內達成一致。”

稅改案尚未成功，白宮仍需努力。

《紐約時報》報道，特朗普的計劃缺少大量細節，也沒有解釋怎樣讓國會批準。據稱白宮希望在今年秋天前通過計劃。據路透社報道，本周二財長姆努欽在國會表示，有信心共和黨人最終會一致同意“稅改的基本原則”。（財富中文網）

譯者：Pessy

審稿：夏林

The White House will unveil President Donald Trump's proposal to overhaul the tax system on Wednesday. Treasury Secretary Steve Mnuchin and National Economic Advisor Gary Cohn are expected to host a briefing on the President's two plans, one for the corporate tax system and one for the individual system, CBS News reports. Mnuchin was dispatched to Capitol Hill on Tuesday to talk to Republicans about the plan.

The focus on the tax plan comes just three days before the President's 100th day in office, a point-in-time measurement Trump has called "ridiculous" despite sending his administration officials into overdrive to promote the work he has done so far.

Here are five things you need to know about the proposal:

The Biggest Known Change Would Hit Businesses

According to the New York Times, the President plans to significantly reduce tax rates on businesses to 15% and apply it not just to major corporations but to so-called pass-through businesses that currently pay tax through the individual tax system. The corporate rate is currently 35% and pass-through firms, which include hedge funds and real estate firms not unlike the President's own business, can pay up to 39.6%. Democrats have already raised concerns that the President's plan will benefit Trump himself. NPR reports the plan would also include cuts across the board that could benefit the middle class.

No "Border Adjustment" Tax

Trump's plan reportedly does not include proposals to offset the costs of cutting the rate. Congressional Republicans had proposed including a "border adjustment" tax on imported goods in order to offset the costs, but Trump has given mixed signals on his support for one. The Times said the White House could revisit the border adjustment tax at a later date. Politico reports the plan will include provisions on infrastructure and child care in an effort to get Democrats on board with the plan.

Analysts Have Questions

The White House insists the plan will pay for itself by spurring growth, but analysts say that's unlikely. The Tax Foundation found that federal revenue would fall by $2 trillion if the corporate tax cuts are put in place. In order to make up for those losses, the U.S. economy would need to grow by 5%. The Foundation says the economy would likely fall short of that level of growth under the plan.

Democratic Support Is Not Expected

The Associated Press reports Republicans are not expected to actively seek Democratic support for the legislation because they're hoping to work under a budget rule that would allow them to clear it as long as it didn't add to the deficit. "Regretfully we don't expect to have any Democratic involvement," Senate Majority Leader Mitch McConnell said, AP reports. "So we'll have to reach an agreement among ourselves."

It's Not the End

The Times reports the president's plan will not include a great deal of detail and it will not break down how the White House plans to get the proposal through Congress. The White House is said to want the proposal passed by the fall. On Capitol Hill on Tuesday, Reuters reports Secretary Mnuchin was confident Republicans will ultimately agree on the "fundamental principles of tax reform."