美国有线新闻 CNN 美国税改议案出炉 将大幅降低企业所得税

（单词翻译）

First subject today is tax reform. Major changes to the U.S. tax code haven`t been made for more than 30 years. But that`s a priority for congressional Republicans and U.S. President Donald Trump¹.

今日头条新闻，税改。美国税法30多年来都一直未作任何重大改变。但这将成为美国国会共和党人士以及美国总统特朗普的首要任务。

And yesterday, Republicans in the House of Representatives unveiled their plan for doing it. It`s called the tax cuts and jobs act. It has some similarities to the proposal made by the Trump administration in late September and one of them is reducing the number of tax brackets based on Americans` income.

昨日，众议院共和党人士公布了税改计划，名为《减税与工作议案》。该议案与特朗普政府在9月底制定的提议有很多相似之处，议案的内容之一就是减少美国收入的纳税等级。

Currently, there are seven brackets. Under the House Republican plan, that number would be reduced to four. And generally speaking, it would reduce the income taxes that Americans pay to the federal government, unless they make more than $500,000 per year.

现在，共有七项纳税等级。而在众议院的议案中，纳税等级将会被缩减至4条。通常而言，这将减少美国公民向联邦政府缴纳的费用，因为年收入在50万美元以上才需要缴纳费用。

The plan contains several other provisions aimed at reducing Americans` taxes. As far as businesses go, the proposal would reduce the corporate² tax rate, which is a tax on their profits. Currently, that rate is 35 percent. The House plan would reduce it to 20 percent.

众议院的议案中还包含了其他几项旨在减少美国公民税收的条款。而对于企业而言，议案中的提议也会减少美国企业的所得税。现在企业所得税是35%。众议院计划将其缩减至20%。

Critics say lower taxes would mean less revenue for the federal government, and therefore, a greater deficit³. Supporters say lower taxes would increase economic growth, leading to more revenue and a smaller deficit. President Trump and some Republicans have said they like to have tax reform passed by Christmas, but it still has to clear hurdles⁴ in the House and Senate before it gets to the president`s desk.

批评人士表示，减税将意味着联邦政府的收入将会减少，也会导致赤字加剧。但是支持人士表示，减税将会刺激经济增长，增加收入，减少赤字。美国总统特朗普和一些共和党人士表示，希望在圣诞之前通过议案，但是若想等到最后签署，还需克服白宫和议会中的困难。

Some Republicans have expressed reservations about the plan, while some Democrats⁵ have said they want to kill it altogether.

一些共和党人对该计划持保留意见，而一些民主党人则表示，他们希望彻底扼杀这一计划。