特朗普在呼吁美國減稅時錯引中國稅率

President Donald Trump on Wednesday evening tweeted that the US “should do everything possible” to match a 15 per cent business tax in China. The standard corporate income tax rate in China is 25 per cent and can in practice exceed 45 per cent.

美國總統(tǒng)唐納德•特朗普(Donald Trump)周三晚在推特上寫道，美國“應(yīng)盡一切可能”向中國15%的企業(yè)稅看齊。在中國，標(biāo)準(zhǔn)的企業(yè)所得稅稅率為25%，在實踐中還可能超過45%。

China’s standard corporate income tax rate is 25 per cent, according to the State Administration of Taxation, and has been since 2008.

根據(jù)中國國家稅務(wù)總局(State Administration of Taxation)的規(guī)定，中國標(biāo)準(zhǔn)的企業(yè)所得稅稅率為25%，自2008年以來一直如此。

As noted in June by PwC, Chinese enterprises in certain technology sectors can qualify for a reduced rate of 15 per cent – provided they can fulfil a prescribed set of criteria and be subject to an assessment. Some businesses that qualify as “key software production enterprises” can even enjoy a rate of 10 per cent.

正如普華永道(PwC)在6月份提到的那樣，在某些技術(shù)領(lǐng)域的中國企業(yè)可以享受15%的低稅率——前提是它們滿足一套預(yù)設(shè)的標(biāo)準(zhǔn)，并接受評估。一些“重點軟件生產(chǎn)企業(yè)”甚至可以享受10%的企業(yè)所得稅。

But the typical tax burden for Chinese businesses is much more onerous, as cash-strapped local governments have piled on corporate taxes and fees to serve as a safety net since the 1990s, when a tax revamp began to funnel more revenue to the central government in Beijing.

但中國企業(yè)的典型稅負(fù)要繁重得多，因為自上世紀(jì)90年代(當(dāng)時推行的稅制改革開始令更多財政收入流向北京的中央政府)以來，資金短缺的地方政府就對企業(yè)大量征稅和收費，把這些稅費當(dāng)作安全網(wǎng)。

In late 2016 the Unirule Institute of Economics, an independent think tank, found that China’s corporate taxes could reach as high as 45.6 per cent when factoring in additional fees levied by local governments, social security payments and other royalties.

2016年年末，獨立智庫天則經(jīng)濟研究所(Unirule Institute of Economics)發(fā)現(xiàn)，當(dāng)考慮到地方政府征收的額外費用、社保支出及其他特許權(quán)費時，中國的企業(yè)稅可高達45.6%。

By comparison, a study of corporate tax rates by the US Congressional Budget Office published in March found that while American companies were subject to a statutory corporate income tax rate of 39.1 per cent, after deductions and credits they enjoyed an effective rate of just 18.6 per cent in 2012, the last year for which complete data were available.

相比之下，3月公布的一項由美國國會預(yù)算辦公室(Congressional Budget Office)所做的關(guān)于企業(yè)稅的研究發(fā)現(xiàn)，雖然美國公司的法定企業(yè)所得稅為39.1%，但在扣除減免和抵免后，2012年(可獲得完整數(shù)據(jù)的最近年份)它們享受的實際稅率僅為18.6%。