16. A Tax Code That Works 一部能用的稅法
THE ONE THING THAT everybody agrees about is that our tax system doesn’t work. The current code is crazy. The federal tax code is 74,608 pages long. Nobody can really understand it, not even the accountants who try to help taxpayers fill out their forms. An entire industry springs up every year just to help Americans figure out how much money they owe to the government.
一件事，每個人都同意的是，我們的稅收制度是行不通的。目前的代碼是瘋狂的。聯邦稅務代碼為74608頁長。沒有人能真正了解它，甚至沒有誰試圖幫助納稅人填寫自己的形式會計師。整個行業每年都會湧出，只是為了幫助美國人想出多少錢，他們欠政府。
The reality is that the current tax code takes too much money from the people who need it most, while allowing others to find ways to reduce their tax burden. It discourages major corporations from reinvesting foreign profits here at home and makes it hard for small businesses to grow. It absolutely destroys jobs rather than helping create them.
現實情況是，目前的稅法需要太多的錢誰最需要它，同時允許其他人要想方設法減輕他們的稅負的人。它不鼓勵在本土再投資利潤的外國大型企業和使得它很難為小企業成長。它絕對會破壞就業機會，而不是幫助創建它們。
A sensible tax plan would provide tax relief for middle-class Americans, allowing hardworking people to keep more of their own money; it would reduce the taxpayers’ annual anxiety and frustration by simplifying the whole tax code; it would grow the economy and create jobs by discouraging corporate inversions and make America competitive around the world; and it wouldn’t add to either our debt or deficit.
一個明智的稅收計劃會為中產階級提供稅收減免的美國人，讓勤奮的人，以保持更多自己的錢;這將簡化整個稅法降低了納稅人的年度焦慮和沮喪;這將促進經濟增長，並通過阻止企業倒置創造就業機會，使美國在全球的競爭力;它不會增加要么我們的債務或赤字。
The tax reforms I’m proposing address all those problems by simplifying the tax code for everybody: My goal is to put H&R Block out of business.
稅收改革，我被簡化為大家稅法提出地址的所有這些問題：我的目標是把H＆R Block公司歇業。
I described these solutions in an op-ed piece that appeared in the Wall Street Journal in late September 2015: “Tax Reform for Security and Prosperity,” it was called.
我在專欄文章中出現了華爾街日報 2015年9月底描述了這些解決方案：“稅制改革的安全與繁榮”，它被調用。
I wrote that the top priority for the government of the United States should be to provide security for its people. That security includes removing uncertainty and making sure that the economic future of the country is assured through better deals, smarter trade agreements, and tax policies that unburden the middle class and unleash the private sector.
我寫了，對於美國政府的首要任務應該是為人民提供安全保障。這種安全包括去除不確定性，並確保該國經濟未來通過表白中產階級和釋放私營部門更好的交易，更聰明的貿易協定，以及稅收政策保證。
My approach to tax policy will do just what needs to be done. For all Americans the uncertainty and complexity of a tax code written for special interests and the very rich will be removed and a clear future will be available for all.
我對稅收政策的做法會做需要做什麼。對於所有美國人的特殊利益和非常豐富寫了稅法的不確定性和複雜性將被刪除，明確未來將可用於所有。
The plan has several goals. Let me make it clear that this set of policies takes dead aim at eliminating deductions and loopholes available to special interests and the very rich, as well as those deductions made redundant or unnecessary by the much lower tax rates every person and business will be paying.
該計劃有幾個目標。讓我說清楚，這一套政策需要消除扣除額和提供給特殊利益和非常豐富的漏洞，以及由低得多的稅率每一個人和企業將支付裁員或不必要的扣除死亡的目的。
In particular, I am proposing ending the current treatment of carried interest for hedge funds and other speculative partnerships that do not grow businesses or create jobs.
特別是，我建議結束當前治療為對沖基金和其他投機性的夥伴關係不增長的企業或創造就業機會進行關注。
The first goal of the plan will be to provide tax relief. If you are single and earning less than $25,000 or married and earning less than $50,000, you will not owe any income tax. This will immediately remove some nearly 75 million households from the income tax rolls.
該計劃的第一個目標將是提供稅收減免。如果你是單身，年收入少於$ 25,000已婚，收入少於$ 50,000，你不會欠任何所得稅。這將立即從所得稅卷刪除一些近75萬戶。
Second, the tax code will be simplified. Instead of multiple tax brackets with multiple variations, there will be only four brackets: 0%, 10%, 20%, and 25%. This new code eliminates the marriage penalty and the Alternative Minimum Tax while providing the lowest tax rates since before World War II. Further, this plan eliminates the death tax, thus allowing families to keep what has been earned.
二，稅法將被簡化。代替的具有多個變體的多個稅級，將有只有四個括號：0％，10％，20％和25％。這個新的代碼消除了婚姻懲罰和替代性最低稅，同時提供自二戰前的最低稅率。此外，該計劃消除了死亡稅，從而使家庭保持什麼已經賺到了。
The proposed policies will allow the middle class to keep most of their deductions while eliminating many of the deductions for the very rich. With more money in middle-class pockets, consumer spending will increase, college savings will grow, and personal debt will decline.
擬議的政策將使中產階層，以保持他們的大部分扣除，同時省去了許多扣除了非常豐富的。隨著中產階級的口袋裡更多的錢，消費支出將會增加，大學儲蓄會增長，個人債務會下降。
Third, we need to grow the American economy. For the past seven years our economy has been at a virtual standstill. Growth in the Gross Domestic Product of less than 2 percent per year is pathetic. We need to spur production, bring home jobs, and make it easier to invest in America.
第三，我們需要增長的美國經濟。對於過去七年我們的經濟一直處於幾乎癱瘓。增長每年不到2％的國內生產總值是可悲的。我們需要刺激生產，給家裡帶來就業機會，並使其更容易在美國投資。
The plan states that any business of any size will pay no more than 15 percent of their business income in taxes. This low rate will make corporate inversions unnecessary and will make America one of the most competitive markets in the world. This plan will also require companies with off-shore capital to bring that money back to the United States at a repatriation rate of only 10 percent. Right now that money is not being brought back because the tax rate is so high.
該計劃規定，任何規模的企業將繳納的稅的營業收入不超過15％。這種低利率會使企業倒不必要的，將使美國在世界上競爭最激烈的市場之一。該計劃還要求公司與離岸資本把錢回美國時年僅10％的速度遣返。現在這筆錢沒有被帶回來，因為稅率如此之高。
Finally, this plan will not add to our deficits or our national debt. With disciplined budget management and elimination of waste, fraud, and abuse, this plan will allow us to balance the budget, grow the economy at record levels, clear the backlog of workers sitting at home, and begin the process of reducing our debt. With moderate growth, this plan will be revenue neutral. These changes will ensure huge economic growth, and this country will be on the road to extraordinary prosperity.
最後，這個計劃不會增加赤字我們或我們的國家債務。有了嚴格的預算管理和消除浪費，欺詐和濫用，這一計劃將使我們能夠平衡預算，在創紀錄的水平促進經濟增長，清除工人坐在家裡的積壓，並開始減少我們的債務的過程。隨著適度增長，這個計劃將是稅收中立。這些變化將確保巨大的經濟增長，這個國家將成為道路非凡的繁榮。
This tax policy has the economic well-being of the country and its citizens at the forefront. This plan is bold, but it is also cast in reality and common sense. Growing the economy will provide the security we need to make America great again.
此稅收政策有國家的經濟福祉和它走在了前列公民。該計劃是大膽的，但它也投在現實和常識。不斷增長的經濟將提供我們需要重新美國偉大的安全性。
While my op-ed summed it up, there are other important points to make: When the income tax was first introduced, only one percent of Americans were taxed. It was never intended to be a tax on most Americans. Under this plan the income tax will be eliminated for nearly 75 million households, and 42 million households that now have to file complex forms that they often need expert advice just to figure out they don’t owe anything will file a one-page form that will save them time, anxiety, frustration—and more than an average of $100 in preparation costs. More than 31 million households will also use the simplified form—and they get to keep almost $1,000 of the money they have worked for.
雖然我的專欄文章中總結的那樣，還有其他一些重要的點使：當第一次引入了所得稅，只有一％的美國人被徵稅。這是從來沒有打算成為對大多數美國人的一種稅。根據這個計劃，所得稅將被淘汰了近75萬戶，42萬戶家庭，現在不得不向複雜的表格，他們往往需要專家的建議只是為了弄清楚他們不欠任何事情都會提交一份單頁的形式，將節省他們的時間，焦慮，沮喪，而且比準備費用平均為$ 100以上。超過31萬個家庭也將使用簡化的形式和他們得到保持近$ 1,000，他們已經為工作的錢。
The great reduction in rates will make a lot of the current exemptions and deductions—part of the reason the forms are so complicated—unnecessary and redundant. But the deductions for charitable donations and on mortgage interest won’t be touched. Those deductions have been very successful in accomplishing their objectives—assisting America’s charities and helping people own their own homes. It also eliminates the death tax, because you earned that money and already paid taxes on it. You saved it for your family. The government already took its bite; it isn’t entitled to more of it.
在率大大降低將使很多當前和豁免的理由扣除部分形式是如此複雜，不必要的和冗餘。但是，慈善捐款和按揭利息扣減不會被感動。這些扣除已在實現自己的目標，幫助美國的慈善事業，幫助人們擁有自己的住房是非常成功的。它也消除了死亡稅，因為你賺了這些錢，並且已經在其上納稅。你救了它為你的家人。政府已經採取了它的叮咬;它不享有更多。
Our current tax code actually discourages business growth and penalizes success. Too many companies, from our biggest brands to innovative start-ups, are moving their headquarters out of the country, either directly or through corporate inversions. In an inversion a company moves its legal headquarters to a lower-tax nation and pays taxes there. It isn’t illegal or dishonest or even unpatriotic, it’s just good business. Any business that does not take advantage of the opportunity to increase revenue by lowering its taxes isn’t being properly managed. The Democrats want to make inversions illegal, but that isn’t going to work. Whatever laws they pass, with literally billions of dollars at stake, corporations will find methods to get around them. It makes a lot more sense to create an environment that welcomes business.
我們目前的稅法實際上阻礙了業務增長和懲罰的成功。太多的公司，我們最大的品牌，以創新的初創企業，正在將他們的總部走出國門，直接或通過公司的倒置。在反轉公司移動其法律總部到一個較低的稅率國家，納稅那裡。這是不是非法或不誠實的，甚至不愛國，這是一個好的生意。任何企業不利用這個機會通過降低稅收來增加收入的優勢沒有得到妥善管理。民主黨希望使倒置非法的，但就是行不通的。不管他們過去，與股份數十億美元的法律，企業會找到方法來獲取他們周圍。這使得很多更有意義創建歡迎的業務環境。
Under Ronald Reagan we had the best corporate tax rate in the industrialized world. Now we’ve got the worst. Rather than working with our corporations to rebuild our economy and create millions of jobs, we’re practically forcing them to relocate. This tax plan would cut the corporate tax rate to 15 percent—for our small businesses and freelancers as well as the big corporations. Small businesses are the true engine of our economy. According to the Council of Economic Advisors, American small businesses create 60 percent of our new jobs. But when tax credits and deductions are included, most small businesses are actually taxed at a higher rate than large corporations. Under existing tax law, sole proprietors, freelancers, unincorporated small businesses, and pass-through entities are taxed at the higher personal income tax rates. In reality, they are often taxed at twice the rate corporations actually pay. With the Internet changing the structure of the business world and encouraging start-ups, there are more of these than ever before. This is where our economic future is being built, where every dollar counts, and our tax code makes it tough for them to survive.
在裡根我們在工業化世界上最好的公司稅率。現在，我們已經得到了最壞的打算。而不是與我們的企業合作，以重建我們的經濟，創造數百萬就業機會，我們幾乎迫使他們搬遷。該稅收計劃將削減公司稅率為15％，我們的小企業和自由職業者，以及大公司。小企業是我國經濟的真正引擎。 按照經濟顧問委員會，美國小企業創造了新的就業機會的60％。但是，當包括稅收減免和扣除額，大多數小企業實際上是在更高的速度比大企業徵稅。根據現行稅法規定，個體戶，自由職業者，非法人的小企業，和直通實體在更高的個人所得稅的稅率納稅。在現實中，他們往往在徵稅率兩倍的企業實際支付。隨著互聯網改變商業世界的結構，鼓勵創業，也有比以往更多的這些。這是我們的經濟前景正在興建，其中每一分錢都很重要，而我們的稅法使得我們很難對他們的生存。
As long as these businesses are unfairly taxed at personal income rates, they will be at a huge disadvantage. The right plan would create a new 15 percent business tax rate within the personal income tax code that would substantially reduce taxes and help these businesses succeed and grow.
只要這些企業都在個人所得稅率徵稅不公平的，他們將在一個巨大的劣勢。正確的計劃將創造個人所得稅代碼中一個新的15％的營業稅稅率將大幅減稅，並幫助這些企業成功和增長。
As you read this, American-owned corporations have as much as $2.5 trillion in cash sitting overseas. Just imagine what would happen if our corporations brought that money home. How many jobs would be created? Currently, they don’t bring it home because the tax rate here is much higher than they are paying in other countries. A key component of this plan is a onetime repatriation of corporate cash now held overseas at a 10 percent tax rate. Under this plan, corporations would profit tremendously by bringing home that $2.5 trillion and putting it to work—while benefitting from the globally competitive, newly lowered corporate rate.
當你讀到這裡，美商獨資企業擁有高達2.5萬億$現金坐海外。試想一下，如果我們的企業帶來了家裡的錢會發生什麼。有多少工作崗位將被創造出來的？目前，他們不把它帶回家，因為這裡的稅率遠遠高於他們在其他國家支付。該計劃的一個重要組成部分是企業現金一次性遣返海外目前以10％的稅率徵收舉行。根據這一計劃，公司將被帶回家了2.5萬億$，並把它的工作，同時從全球競爭力，降低新企業受益率大幅獲利。
We also must finally reduce waste. Billions and billions of dollars are wasted annually, and nobody seems accountable. All politicians in every election cycle promise to reduce waste in spending. When was the last time you heard of government actually doing that? I’ll answer that: Never. In business you learn that small savings very quickly become large savings. When you’re spending your own money, you learn how to eliminate waste. The next president has to stop throwing your money away. Save a few billion here, a few billion there, and before you know it, you’ve made a real dent in spending.
我們還必須最終減少浪費。數十億美元，數十億每年浪費，而且似乎沒有人負責。在每一個選舉週期所有的政客的承諾，以減少開支浪費。當是你最後一次聽到政府實際上做的？我來回答這個問題：從不。在企業，你知道小有積蓄很快變大的節約。當你花自己的錢，您將學習如何杜絕浪費。下一任美國總統必須停止扔你的錢拿走。節省數十億這裡，數十億那裡，你知道它之前，你所做的開支真正的凹痕。
This waste isn’t difficult to find. In 2013, Business Insider’s Walter Hickey went through the reports of each government agency’s Inspector General and pretty easily identified $15 billion in quick savings, ranging from the $42 million given to a college by the Department of Education—that was ineligible to receive any federal funds, to the $2.7 billion that the Department of Health and Human Services could save just by reexamining the price that Medicaid and Medicare should pay for wholesale prescription drugs.
這浪費不難發現。 2013年， 商業內幕的瓦爾特·希基通過各政府機構的監察長報告去了，很容易快速的儲蓄鑑定$ 15個十億，從由教育-即系是沒有資格給一所大學的$ 42萬收到任何聯邦基金，到$ 2.7十億的健康與人類服務部可以通過重新審視了醫療補助和醫療保險應該支付批發處方藥的價格只保存。
In 2015, the Citizens Against Government Waste issued its Prime Cuts report, showing how $648 billion could be cut from the 2016 budget without causing harm. $9.6 billion could be saved by ending the Rural Utilities Service program that makes loans and grants to utilities in underserved parts of the country—in one rural Arkansas town the government spent $5,500 per resident of your tax dollars to provide broadband access. It also points out the cost of a lack of supervision of different programs, noting that there are 6.5 million active social security accounts issued to people that supposedly are 112 years old or older—although there were only 35 known people of that age. And a lot of people have estimated that there is more than $100 billion in waste in the Medicare program.
在2015年，反對政府浪費公民發表了總理削減報告，展示了$ 648十億能從2016年的預算被削減，不會造成危害。 $ 9.6十億可以通過結束農村公用事業服務程序，使貸款和贈款，公用事業在缺醫少藥的部分被保存國家的一個農村鎮阿肯色州政府花費$ 5,500名每居民的納稅人的錢提供寬帶接入。它也指出，缺乏不同的程序監督的成本，並指出，有發行人650萬活躍的社會保障賬戶，理應112歲以上的老年人，雖然當時只有35眾所周知，年齡的人。而很多人都估計，有超過100個十億浪費$的醫療保險計劃。
The point is that we throw away billions of dollars every single year, and the next president has to finally do something to stop it.
問題的關鍵是，我們扔掉了數十億美元每一年，而下一任總統擁有最終做些什麼來阻止它。
It’s time we finally brought our tax system up to date by reducing the burden on most Americans, simplifying the system for everyone, providing a sensible policy for large corporations and small businesses, and cutting out the billions of your dollars we waste every year . . . and then, to top it all off, bring our jobs back home where they belong.
這是我們最後通過減少對大多數美國人的負擔，簡化了系統的每一個人，為大型企業和小型企業提供了一個明智的政策，切割出你的美元，我們每年浪費數十億美元帶來了我們的稅制是最新的一次。 。 。然後，以最糟糕的是，把我們的工作回家屬於他們的地方。