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据香港《文汇报》4月28日报道,美国总统特朗普27日公布税务改革方案,包括把企业税减至15%,个人所得税税阶由7个减至3个,并废除遗产税和最低税负制。有分析指出,税改方案明显对地产商和富裕人士有利,特朗普名下商业王国控制的大量房地产业务也能从中受益。民主党人士还批评税改是向大企业和富豪送礼。但财政部长姆努奇恩辩称没偏袒富豪,大企业、中小企及中产同样受惠,有助促进美国的竞争力和经济增长。
对于税改,地产界普遍反应正面。不少地产商的税项减幅超一半,部分小型地产商则以税务直通方式,以个人名义申报商业收益,相关税率也由现时最高39.6%大幅降至15%。至于一般业主方面,虽然税改没有触及他们最关注的利息开支问题,但他们也可从所得税减免中获益。
同时,企业海外收益的税率也大减。虽然特朗普拒绝公开报税表,但有意见认为,他的海外生意业务包括高尔夫球场、酒店及公司,因此税改会使其获得庞大税务减少。
对此,民主党全国委员会主席佩雷斯表示,在国会就税改进行表决前,特朗普须公开报税表,让国民得知他的获益数目。参议院少数党领袖舒默也批评,税改方案明显让有钱人得益,是向如特朗普这样的富豪送礼,而且,这种税改方案也会导致财政赤字急增。
特朗普还建议将夫妇免税额上调至2.4万美元,并计划为有育儿负担的家庭提供税务优惠,但未透露相关细节。(实习编辑:周思敏审核:谭利娅)
责任编辑:孙鑫鑫 CN066
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