《金融时报》在采访众议院筹款委员会（美国国会税法立法程序中关键的委员会）主席Kevin Brady后报道，美国国会正在考虑对具有离岸经济活动的美国公民、绿卡持有人（美国永久居民）以及商业实体的征税方式进行重大改革。若此项针对离岸活动的税改计划最终得以作为共和党大规模税收改革的一部分而正式生效，数百万美国纳税人的税务负担将因此减轻。

In an interview with Kevin Brady, Chairman of the House Ways and Means Committee (a panel within the U.S. Congress that is an integral step in tax law making procedure), the Financial Times reported that a major shift in the way the U.S. taxes its citizens, "green card" holders (i.e., permanent U.S. residents), and entities with offshore activities is being considered. If enacted into law as part of a Republican-led effort at broad tax reform, these provisions would offer relief to millions of U.S. taxpayers.

该税改计划涉及美国税收制度中一个令人极其困扰的问题，即纳税人需在全球范围内申报税务并缴纳税款。换言之，美国纳税人需对其在全世界任何地方的收入向美国政府进行缴税，提交个人所得税申报，无论纳税人获得收入时是否居住在美国境内，亦无论收入是否来源于美国境内。为了避免这种苛刻的结果，新的税改计划考虑将全球征税制度转为依据纳税人居住地/区域划分的"属地"缴税制度。

The issue addressed by this legislation relates to a particularly troubling aspect of the U.S.  tax system, namely that its taxpayers pay and report tax on a worldwide basis. In other words, U.S. taxpayers report and pay tax on income from anywhere in the world without regard to whether the income is received while living in the U.S. or from sources inside or outside the U.S.  The shift being considered is to a "territorial" system based upon residence/location. 

下文两个例子阐述了现行税收制度所造成的诸多困扰。

What follows are two brief examples of where the rules can and have been particularly troublesome. 

美国这种全球征税制度已使许多纳税人在不知不觉中掉入了陷阱。由于缺乏对美国税制的认知，不少居住在美国境外或居住在美国境内但在外国有经济活动的纳税人已为此付出了沉重的代价。虽然美国最近已经放松了"税务赦免"资格的申请条件，并降低了大量案例的申请费用，倘若采用了属地税收制度，则可以从根源上避免这些问题的发生。

U.S. worldwide taxation has caused issues for many who have unknowingly fallen into its trap. Individuals who never imagined that the U.S. could tax them while they resided outside of the country or while residing within the U.S., on their activities in another country, have been paying a big price for that lack of knowledge.  While the U.S. has recently made its "amnesty" program easier to qualify for and in many cases less expensive in which to participate, a territorial system would go a long way towards ensuring that these issues do not occur in the first place.

值得注意的是，现在美国签订的国际税收协定中已有针对多国双重征税进行减免的政策，也有针对境外工资收入、住房的扣除和减免，以及境外已缴税抵免等一些列优惠措施；但是，美国的税收制度仍存在诸多不公平之处，尤其是针对高薪或者高净值人群的征税。若共和党议员能促使属地税收制度税改法案的通过，那么几乎所有的预期税务减免福利都将能成为现实。

It is of worth to note that even today, mitigation from double taxation exists within U.S. treaties, earned income and housing exclusions/deductions, and credits for foreign taxes paid, etc.. There are, however, inequities in this system, especially for those highly compensated and of high net-worth. Near total prospective relief would be afforded if U.S. Republican lawmakers take up a territorial system of taxation. 

既然该税务改革计划现在仍在美国立法机构的论证中，为何要在此讨论呢？主要有两个原因：第一，这将是美国税收政策中影响数百万人的深远巨变。第二，从政治角度考虑，税改计划的成功几率相对较高。

Since this reform is merely being considered by U.S. lawmakers, why report on it? Two reasons. First, it is a dramatic departure from U.S. tax policy that will affect millions. Second, from a political perspective, it appears that the overhaul package being drafted has a good chance at success. 

该税改计划可能实现，很大程度上也是由于共和党急需一场胜利来迎战对立法权具有重大影响的国会中期选举。尽管共和党自特朗普总统上任后已经掌控了所有的政府机构，但至今尚未履行其竞选期间作出的改革税务制度的承诺。即使面对民主党议员的一致反对，共和党本仍拥有足够的票数来通过税改法案，但是由于税改计划中某些争议性的措施（主要针对美国东西两岸的民主党州）将会对某些州造成较大的影响，因此这些州的共和党议员迟迟未能投票支持。不过重要的是，由于后续草案内并未涉及具有争议性的措施，因此税改法案极有可能会通过。

The reforms may succeed, in large part, because the Republicans need a win going into midterm elections where the balance of lawmaking power is at stake. They have had control of all governmental bodies since President Trump took office and despite campaign promises to achieve tax reform, they have not done so.  Although Republicans have the raw votes necessary to pass a tax bill even in the face of unanimous Democrat lawmaker opposition, recent failures have been largely due to a lack of support from certain Republican lawmakers whose states would be hard hit by controversial measures (aimed at largely Democrat states on the two coasts). Importantly, those measures do not appear to be in the upcoming report, making passage much more likely.   

虽然此税改计划的进展振奋人心，但到目前为止其能否最终颁布仍然是个未知数。众议院筹款委员会已确认将于十一月一日将该税改计划移送至下一立法环节。我们期待向您通报后续进展。

While an exciting development, we have yet to see how or whether the reforms will be made into law. The Committee has reaffirmed that it will be forwarding its report on to the next step to becoming law on November 1. We look forward to keeping you apprised of the developments.