據報美稅務及開支法案包括向外國在美資本投資徵收報復稅收條款
《CNBC》報道,美國眾議院上周通過的美國總統特朗普稅務及開支法案,即《大而美法案》,內容包括大幅修改在美海外資本稅務安排的條款。
報道指,法案內第899條規定將針對來自「歧視性外國」的實體,即對美國公司徵收數字服務稅等國家。根據新法案,美國將對來自該等國家的投資者提高美國收入的稅率,每年增加5個百分點,最高可達20%。
報道引述德銀分析指,擬議稅項將降低投資者在美債的回報,因為美債實際收益率將降近100個基點。在最需要資金支持美國雙赤的時候,法案對美債需求和融資的負面影響顯而易見。
有關法案仍須經參議院通過。
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