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苹果有望成为美国税改最大受益者
Apple in line for $47bn tax windfall under Republican bill

来源:FT中文网    2017-12-07 07:19



        Apple will see up to $47bn slashed from its expected tax liability if Republicans push through their tax plan, making it the biggest beneficiary of the legislation working its way through Congress.        如果共和党能够推动国会通过其税收计划,苹果(Apple)将减少多达470亿美元的预期税收支出,成为国会通过该法案的最大受益者。
        The massive scale of the tax cut, based on calculations by tax experts and the Financial Times, has come into focus as the Senate and House bills have converged over their treatment of the estimated $1.3tn of cash American companies hold offshore. The details of the tax legislation have yet to be finalised.        据税务专家和英国《金融时报》计算,随着参议院和众议院的税改法案在如何对待美国企业囤积在境外的估计1.3万亿美元资金的问题上趋于一致,此次减税的巨大力度已经成为人们关注的焦点。税改立法的细节尚未敲定。
        The potential windfall for the world’s most valuable company stems from the reduced tax rate that would be applied to foreign earnings that it currently holds outside the US.        对全球市值最高的企业来说,税改有望带来的意外斩获源自针对其目前存在美国境外的海外利润的税率下降。
        Like many US companies, Apple has opted to leave the bulk of its overseas earnings abroad rather than pay the        和很多美国企业一样,苹果选择把大量海外利润留在外国,而不是把钱汇回国内。根据现行税制,如果企业把海外利润带回国内,必须支付35%的企业税。
        35 per cent corporate tax rate that would apply if the money were brought home under the current regime.        按照共和党的提案,针对这部分资金的税率将下调至不超过14.5%,无论企业是否把这笔钱汇回国内。
        The Republican proposals call for taxing that money at no more than 14.5 per cent, whether or not it is returned home.        评级机构穆迪(Moody’s)数据显示,苹果在海外拥有2520亿美元的现金和投资,约为所有美国企业海外持有资产总和的五分之一。该数字远远超过了微软(Microsoft)在境外持有的1320亿美元——后者是在海外拥有第二大小金库的美国企业。
        Apple has $252bn in foreign cash and investments, about a fifth of the total overseas holdings for all US companies, according to rating agency Moody’s. Apple’s total dwarfs the $132bn held by Microsoft, the US company with the second biggest foreign cash pile.        在现行税制下,如果苹果把海外资金汇回国内,预计必须缴纳786亿美元的税款。然而,在苹果选择无限期推迟缴纳这笔税款的情况下,这笔税款永远不太可能全额缴纳。
        It estimates that it would have to pay $78.6bn in taxes if it brought the money back under the current regime. However, with Apple choosing to defer the tax indefinitely, that bill is unlikely ever to come due in full.        据维拉诺瓦大学(Villanova University)税务教授理查德•哈维(Richard Harvey)称,根据参议院版本的税改法案,苹果将针对以往的海外利润立即缴纳估计达314亿美元的税款。哈维教授曾就苹果的税务问题向参议院作证。如果苹果输掉了与欧盟委员会(European Commission)有关在爱尔兰补缴130亿欧元税款的法律战,苹果就海外利润支付的税款将下滑至293亿美元。
        Under the Senate version of the tax bill, Apple would immediately have to pay an estimated $31.4bn on its past overseas earnings, according to Richard Harvey, a tax professor at Villanova University who has testified before the Senate on Apple’s tax affairs. That number would drop to $29.3bn if the company were to lose its fight with the European Commission over a €13bn claim of back taxes in Ireland.        税改前后的两个数字至少相差470亿美元,超过了其他任何一家美国企业的年利润。
        The difference between the two numbers is at least $47bn, exceeding the annual profits of any other US company.        与多数其他美国跨国企业不同,苹果已经在往年账目上记入数以十亿美元计的潜在税收支出。它已经预留364亿美元用于缴纳税款——超过其现在可能面临的税收支出——并且很可能把差额记为一次性利润。
        Unlike most other US multinationals, Apple has already taken billions of dollars of charges in past years to reflect its potential taxes. It has set aside $36.4bn for those bills — more than the tax charge it is now likely to face — and is likely to record the difference as a one-off profit.        译者/何黎
                
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