[新聞] 又大又美法案暗藏「報復稅」最高達20%
原文標題:
又大又美法案暗藏「報復稅」最高達20%
原文連結:
https://reurl.cc/NYmDxx
發布時間:
2025-05-31 14:18
記者署名:
世界日報/ 記者顏伶如/綜合報導
聯邦眾院上周通過的長達1000多頁的「又大又美」預算法案中,包括了一項鮮為人知的「報復稅」(Revenge Tax),華爾街與金融專家紛紛表示憂心。
名稱「針對不公平外國稅收加強補救措施」(Enforcement of Remedies Against Unfair Foreign Taxes)的法案第899條(Section 899)規定,向美國企業訂有不公平「差別對待」(discriminatory)稅務政策的國家,該國公民或企業都將面臨加稅最高20%,就連被動收入(passive income)也要加稅,例如投資人在美國投資所獲得的利息與股息等。
被開徵「報復稅」的外國投資人或機構,美國被動收入繳交聯邦所得稅時先增加5%,然後逐年再調漲5%,直到達到20%上限為止。
舉例來說,歐盟會員國以及英國都對美國科技公司開徵數位服務稅,未來歐盟與英國投資者就可能被美國徵收「報復稅」。外國政府、投資人、基金會以及位於美國的外國分公司,都是可能被徵收「報復稅」的對象。
專家指出,被喻為「報復稅」的這項措施如果通過立法,更多外國投資人可能被嚇跑;過去被認為極為可靠的美國公債與其他美國資產,川普總統推出關稅政策,加上美國財政赤字持續惡化,已讓不少外國投資人卻步。
德意志銀行(Deutsche Bank)分析師沙瓦維洛斯(George Saravelos)說,這項法案為美國政府提供機會,把貿易戰轉化成資本戰。
華爾街日報分析,899條款若通過立法,日後外國人在美國投資或經營企業的成本都將提高,外國人對於美國資產的投資意願恐將大減。
彭博新聞報導,899條款針對對象包括加拿大、英國、法國、澳洲等對美國大型科技企業,例如Meta Platforms,課徵數位服務稅(digital services taxes)的國家。899條款還針對採用多國協議當中最低企業稅(minimum corporate taxes)的國家。
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