美國稅改與貿易措施 及對臺灣的啟示 劉昱辰 中華經濟研究院區域發展研究中心 分析師 無論是推動稅改做為吸引投資的拉力 或運用美國國內法單邊對其他貿易夥伴實施 加徵關稅等措施 川普最終想達成的 還是其所謂的 讓美國再次偉大 臺灣處於如 此多變的國際情勢當中 如何應對此國際局勢 吸引外商來臺投資 以及引導臺商回臺 投資 是政府需面對的課題 關鍵詞 美國稅改 公平貿易 加徵關稅 Keywords: Tax Reform, Fair Trade, Imposition of Additional Duty 美 國即將在11月時迎來期中選舉 此不 最為重要的兩項當屬稅改政策及公平貿易政 但是對川普政府執政而言的期中成果檢 策 此兩項政策皆是川普在競選總統期間提 驗 同樣也被視為2020年總統選舉的風向指 出的經濟政策計畫 而在川普當選總統後 標 川普政府執政近兩年來提出的政策中 推動的稅改和貿易政策 不單影響美國國內 雖爭議不斷 加上 通俄門 調查對川普形 經濟發展的方向 同樣也對全球各國的局勢 象的影響 然而據華爾街日報和NBC News 造成影響 在7月所做的民調 川普仍維持約45%的民 調支持度 在共和黨選民中的支持度更高達 88% 在川普政府執政近兩年的政策當中 川普政府提出的稅改法案 2017年對美國而言 最重要的就是推 動稅改 稅改法案正式名稱為 減稅與就業 21
September 2018 Tax Cuts and Jobs Act, TCJA 7 10% 20% 25% 3 39.6%25% 35%15% 10% 7 12% 25% 33% 3 35%20% 8.75% 12 15 12 20 12 222018 1 1 30 1 39.6%37% 1 Alternative Minimum Tax, AMT 2 135% 21%2 15.5% 8%3 20% business income 39.6%37% 29.6% 4 5 worldwide system territorial system 22
10%100% 5 3% 2% 20185% base erosion and antiabuse tax, BEAT2019 BEAT 6 21% 37.5%13.125% 50% 10.5% 1 710%, 15%, 25%, 28%, 33%, 35%, 39.6% 710%, 12%, 22%, 24%, 32%, 35%, 37% 2025 4,150 6,500 13,000 12,000 24,000 100 75 1 2025 AMT 54,300 84,500 2025 70,300 109,400 40% 549 40% 2025 Alternative Minimum Tax, AMT AMTAMT AMT Economics and Policy in the Age of Trump, CEPR Press, 2017/6; Details of the Conference Report for the Tax Cuts and Jobs Act, Tax Foundation, 2017/12/15, https://taxfoundation.org/conference-report-tax-cuts-and-jobs-act/ The Tax Cuts and Jobs Act: Policy Highlights-House and Senate Conference Committee, 2017/12/15. 23
September 2018 2 35% 21% 39.6% 37% 20%2025 12 10%100% 20185%base erosion and anti-abuse tax, BEAT 2019 BEAT10% 2026 BEAT 12.5% 2018 6% 2019 11% 2026 13.5% 35% 15.5% 8% AMT 4 20% 2018-2021 50% pass-through businesses Economics and Policy in the Age of Trump, CEPR Press, 2017/6 Details of the Conference Report for the Tax Cuts and Jobs Act, Tax Foundation, 2017/12/15, https://taxfoundation.org/conference-report-tax-cuts-and-jobs-act/ The Tax Cuts and Jobs Act: Policy Highlights-House and Senate Conference Committee, 2017/12/15. 500 2 2025 21% 20% 2018 20171962Trade Expansion Act of 1962 1974 Trade Act of 1974 1974 201 1974 201 24
2017 4 26 United States International Trade Commission, USITC Suniva SolarWorld USITC 2017 5 231974 201 2017 11 13 USITC 2018 1 2 Unforeseen Developments World Trade Organization, WTO 2018 1 23 3 4 2018 2 72022 2 6 2.5GW 3% 9% 3 2.5GW 2.5GW 30% 25% 20% 15% GW Gigawatt President Trump Approves Relief for U.S. Washing Machine and Solar Cell Manufacturers, Office of the United States Trade Representative, 2018/01. 2017 5 Whirlpool Corporation USITC LG 6 13 USITC 1974 201 62.33 81.28 2017 12 USITC 2018 1 23 43 2018 2 72021 2 6 25
September 2018 4 120 20% 18% 16% 120 50% 45% 40% 50% 45% 40% 5 7 9 President Trump Approves Relief for U.S. Washing Machine and Solar Cell Manufacturers, Office of the United States Trade Representative, 2018/01. WTO 2018 5 14 WTO 5 WTO 8 14 WTO 5 201 WTO 3 2018/5/14 DS 545 2018/5/14 DS 546 Chronological list of disputes cases, World Trade Organization, 2018/01-2018/07. 1962 232 2017 4 2027 16 232 9 Department of Commerce, DOC2018 1 11 19 3 8 25% 10%3 23 5 31 26
25% 6 5 WTO 30 15% 25% WTO 6 4 2 6 20 128 33 30 15% 25% 25% 6 25 2021 3 23 8 4210% 50%7 1 128 10% 50% 20% 6 232 WTO 3 2018/4/5 DS 544 2018/5/18 DS 547 2018/6/1 DS 548 2018/6/1 DS 550 2018/6/5 DS 551 2018/6/12 DS 552 2018/6/29 DS 554 2018/7/9 DS 556 2018/7/16 DS 557 2018/7/16 DS 558 2018/7/16 DS 559 2018/7/16 DS 560 2018/7/16 DS 561 - - - - - Chronological list of disputes cases, World Trade Organization, 2018/01-2018/07. 27
28 September 2018 5 23232 7 19 7 31 232 92019 2 11 1974 301 2017 8 14 United States Trade Representative, USTRUSTR WTO 2018 3 22 USTR4 38 1,333 50025% 2025 5 15 6 15 1,102 500 818 4 3407 7 6 25%4 284160 7 245 279 8 23 25% 7 10 USTR 6,031 2,000 10% 8 125% 8 20 6
56 3 7 6 25% 545 3408 23 333 16025% 2,0008 3 5,207 600 5% 25% 8 7 2018/7/6 2018/8/23 818340 25% 279160 25% 6,0312,000 10% 25% 545340 25% 333160 25% 5,207600 5% 25% WTO 8 WTO 301WTO FIRRMA 2019 NDAA FY2019 8 13 Committee on Foreign Investment in the United States, CFIUS 29
September 2018 8 301 WTO 3 2018/3/23 DS 542 2018/4/4 DS 543 2018/6/1 DS 549 301 - Chronological list of disputes cases, World Trade Organization, 2018/01-2018/07. 30