特朗普減稅承諾令中國(guó)審視本國(guó)企業(yè)稅負(fù)

US president Donald Trump’s pledge to cut corporate taxes has triggered a debate across the Pacific about the taxes and fees China levies on businesses and whether those could leave the manufacturing colossus uncompetitive in future.

美國(guó)總統(tǒng)唐納德•特朗普(Donald Trump)關(guān)于要削減企業(yè)稅的承諾在太平洋對(duì)岸引發(fā)了一場(chǎng)爭(zhēng)論，爭(zhēng)論焦點(diǎn)是中國(guó)對(duì)企業(yè)征收的稅費(fèi)、以及這些稅費(fèi)是否會(huì)令這個(gè)制造業(yè)大國(guó)在未來(lái)喪失競(jìng)爭(zhēng)力。

The attention comes amid a revamp of the country’s tax structures that for now would increase the budget deficit, yet long-term aims to channel more tax revenues to local governments, reducing their unstable reliance on land sales and ad hoc fees to meet budget needs.

目前中國(guó)正在進(jìn)行稅收結(jié)構(gòu)改革，雖然改革暫時(shí)會(huì)增加預(yù)算赤字，但長(zhǎng)期目標(biāo)是將更多稅收導(dǎo)入地方政府，降低它們對(duì)賣(mài)地收入和為滿(mǎn)足預(yù)算需求而進(jìn)行臨時(shí)收費(fèi)的不穩(wěn)定依賴(lài)。

Chinese officials are scrutinising Mr Trump’s proposals following pledges to revamp the US tax code and keep manufacturing jobs at home by imposing steep tariffs on imports from China. So far, the only proposal from the White House has been for a “border adjustment tax” to be levied on imports to the US.

在特朗普承諾要改革美國(guó)稅法、并通過(guò)對(duì)從中國(guó)進(jìn)口的商品征收高額關(guān)稅來(lái)將制造業(yè)工作留在國(guó)內(nèi)之后，中國(guó)官員正密切關(guān)注特朗普提出的方案。到目前為止，白宮提出的唯一方案就是對(duì)進(jìn)口商品征收“邊境調(diào)整稅”。

“The fact is, with or without Trump our tax rate is too high,” said Sheng Hong, director of the Unirule Institute of Economics, an independent think-tank. Its report late last year on China’s “death tax rate” found that Chinese corporate taxes reached as much as 45.6 per cent when factoring in additional fees levied by local governments, social security payments and other royalties.

獨(dú)立智庫(kù)天則經(jīng)濟(jì)研究所(Unirule Institute of Economics)所長(zhǎng)盛洪表示：“事實(shí)上，無(wú)論有沒(méi)有特朗普，我們的稅率都太高了。”去年底該所發(fā)布中國(guó)“死亡稅率”報(bào)告，認(rèn)為若計(jì)入地方政府征收的額外費(fèi)用、社會(huì)保障金以及其他使用費(fèi)，中國(guó)企業(yè)稅率可高達(dá)45.6%。

China and the US are not the only countries worrying about their tax competitiveness. The UK has floated the idea of becoming an offshore tax haven to maintain its investment appeal after it leaves the EU. In May, Australia outlined plans to cut company tax rates from 30 per cent to 25 per cent over the next decade to try to become a more competitive location for foreign investment. The policy has been criticised by the centre-left Labor party and is likely to be blocked in parliament.

擔(dān)心稅收競(jìng)爭(zhēng)力的國(guó)家不止有中國(guó)和美國(guó)。英國(guó)已提議成為離岸避稅港，以便在離開(kāi)歐盟后維持其投資吸引力。去年5月澳大利亞公布綱要計(jì)劃，未來(lái)十年將把企業(yè)稅率從30%降至25%，從而成為更具競(jìng)爭(zhēng)力的外國(guó)投資目的地。這項(xiàng)政策一直遭到中左翼政黨工黨(Labor party)批評(píng)，很可能在議會(huì)內(nèi)受阻。

“Generally, we see the ministry of commerce and the provincial-level governments remain very keen to attract investment from multinationals,” said Alan Beebe, president of the American Chamber of Commerce in Beijing. “They’re trying to make China more competitive, not just for foreign companies but for Chinese companies as well.”

中國(guó)美國(guó)商會(huì)(American Chamber of Commerce)會(huì)長(zhǎng)艾倫•畢比(Alan Beebe)表示：“總體來(lái)說(shuō)，我們認(rèn)為商務(wù)部和地方政府仍然非?？释鐕?guó)公司投資。他們努力讓中國(guó)變得更具競(jìng)爭(zhēng)力，這不僅是對(duì)外國(guó)企業(yè)而言，對(duì)中國(guó)企業(yè)也一樣。”

Premier Li Keqiang raised the issue at a state cabinet meeting this year. “Voices are saying corporate taxes are too high,” he said, acknowledging the arbitrary assessment of fees by local governments.

中國(guó)總理李克強(qiáng)在今年召開(kāi)的國(guó)務(wù)院常務(wù)會(huì)議上提出了這個(gè)問(wèn)題，稱(chēng)“最近有聲音認(rèn)為企業(yè)稅負(fù)過(guò)高”，承認(rèn)了地方政府隨意核收費(fèi)用。

Piling on corporate taxes and fees has become a safety net for cash-strapped local governments, which also leaned heavily on land sales for revenues at the peak of China’s economic boom. The practice began in the 1990s after a tax revamp funnelled more revenue to the national government in Beijing, leaving local governments to fall back on creative substitutes to balance budgets.

大肆向企業(yè)征收稅費(fèi)已成為手頭緊張的地方政府的安全網(wǎng)。在中國(guó)經(jīng)濟(jì)最繁榮時(shí)期，地方政府還嚴(yán)重依賴(lài)賣(mài)地收入。這種做法始于20世紀(jì)90年代，當(dāng)時(shí)的稅改讓更多收入流入北京的中央政府，地方政府只得求助于創(chuàng)造性替代品以平衡預(yù)算。

“The tax burden by itself isn’t that heavy. But if you add in the fees and other factors then it is a different picture. Different departments, jurisdictions, industries all have different levels. Many companies, especially in certain areas, pay quite a lot,” said Zhao Xijun of Renmin University’s school of finance.

中國(guó)人民大學(xué)(Renmin University)財(cái)政金融學(xué)院的趙錫軍表示：“稅負(fù)本身沒(méi)有那么重。但如果加上各種收費(fèi)和其他因素，就是另一番景象了。不同的部門(mén)、司法轄區(qū)、行業(yè)的水平全都不同。許多企業(yè)、特別是某些地區(qū)的企業(yè)，稅負(fù)相當(dāng)高。”

The tax debate flared in December after one of the largest Chinese investors in the US said “deadly” Chinese taxes had forced him to transfer some of his glass production business to Ohio. Cao Dewang of Fuyao Glass told media in December that China’s tax burden is “35 per cent higher” than that in the US, sparking a rebuke from a government tax bureau. He was later forced to say his business is still “centred in China”.

去年12月，中國(guó)在美國(guó)最大投資者之一表示過(guò)高的中國(guó)稅負(fù)迫使他將部分玻璃生產(chǎn)業(yè)務(wù)轉(zhuǎn)移到俄亥俄州，此事引爆了一場(chǎng)稅收爭(zhēng)論。福耀玻璃(Fuyao Glass)的曹德旺去年12月向媒體表示中國(guó)的稅負(fù)比美國(guó)“高出35%”，此言招致政府稅務(wù)部門(mén)的譴責(zé)。曹德旺后來(lái)不得不表示，他的事業(yè)重心仍在中國(guó)。