特朗普政府税收政策决策的情绪化

Core Viewpoint - The article discusses the intensifying global competition over tax benefits, highlighting the backlash against the U.S. "America First" tax policy despite the U.S. being the world's only "superpower" [1][8]. Group 1: Legislative Developments - The "Big and Beautiful" bill, introduced by President Trump, has become a focal point of international discussion, particularly due to its "retaliatory tax" provisions, which intertwine with ongoing trade disputes [2][3]. - The bill passed the House of Representatives with a narrow margin of 215 to 214 votes and is currently under review in the Senate, where any substantial amendments would require a return to the House for further voting [2][3]. - The bill's Section 899 allows the U.S. government to impose "retaliatory taxes" against what it deems "unfair foreign taxes" targeting U.S. companies and individuals [3][4]. Group 2: Tax Policy Implications - "Unfair foreign taxes" include discriminatory taxes against U.S. individuals and companies, as well as extraterritorial tax laws, with specific examples being the Global Minimum Tax rules and Digital Services Taxes (DST) [3][4]. - The Digital Services Tax, implemented by countries like the UK and France, typically ranges from 2% to 5% and is viewed by the U.S. as discriminatory against American digital firms [3][4]. - The U.S. has been actively pushing for retaliatory measures against these foreign tax policies, with Republican lawmakers advocating for legislation to counteract perceived tax injustices [4][5]. Group 3: Negotiation Dynamics - Treasury Secretary Yellen has indicated a willingness to compromise, suggesting the potential removal of Section 899 in exchange for agreements on tax policies with G7 allies [5][6]. - The U.S. may accelerate the implementation of the G20-OECD dual pillar tax reform, which could lead to a reevaluation of the retaliatory tax stance [6][8]. - Despite the potential for compromise, the emotional decision-making of President Trump could lead to a reassertion of the retaliatory tax if foreign nations continue to impose taxes on U.S. companies [7][8].