business. “ That prospect seems increasingly probable now that the committee\'s proposal is on a roll. President Reagan, speaking last week to the Tax Reform Action Coalition, a group of corporations and trade associations, gave the Packwood plan full support.
尽管表面上受到普遍的接受，议案仍然存在一些颇有争议的部分。如果议案通过的话，很多公司都不得不做巨大的改革。其中：
7 Despite its apparent mainstream acceptance, the bill nonetheless contains features that ill be loudly debated and, if passed, will force businesses to make drastic changes. Among them: 取消投资税款扣除。取消这一项是任何税制改革计划的重要组成因素，因为在未来的五年之内它能为政府节约1，400亿美元。但它给从炼钢厂到航空公司等一系列资本密集的产业带来困难，因为这些产业是靠投资税款扣除提供设备的投资经费。对从事制造设备的公司来说，这意味着双重打击，因为它们及它们的客户都将失去投资税款扣除。伊利诺斯州洛克弗德的一家叫Circle Boring机床厂的董事长格兰·爱克堡说:“我很惊讶国会已经忘记1969年他们取消投资税款扣除时给我们行业造成怎样的灾难”。
8 Repealing the investment tax credit. Eliminating this program is a crucial ingredient of any tax-reform plan because it will save the Government almost $140 billion over the next five years. Yet it could cause hardship for capital-intensive businesses ranging from steelmakers to airlines,
which have relied on the credits to help finance their investments in equipment. It represents a double whammy for companies that produce manufacturing equipment because both they and their customers will lose the credits. Said Glenn Ekberg, president of Circle Boring, a
machine-tool maker in Rockford, Ill.: “I\'m surprised Congress has orgotten what a disaster they created for jobs in our industry when they cut [the investment tax credit] off before in 1969.”
设立20％这一最低公司税。这一条能防止一些赚大钱的公司在交所得税时逃避交税。以前由于有漏洞，很多大公司都这么干。根据一个消费者和劳工团体??“税收公正公民”所做的调查，波音公司、国际电话电报公司、通用动力公司、灰狗汽车旅游公司、格鲁曼公司，还有其它一些公司，从1981年到1984年间没有交过税。波音公司董事长T·A·威尔逊评论说:“人们抱怨我们使用各种手段延期纳税。我宁愿上交最低限度的税款，而不要再听那些指责”。 9 Creating a 20% minimum corporate tax. This would prevent large, profitable companies from getting off scot-free at income-tax time, as many have done in the past because of loopholes.
Boeing, ITT, General Dynamics, Greyhound and Grumman, among others, paid no taxes between 1981 and 1984, according to a study by Citizens for Tax Justice,a consumer and labor group.
Commented T.A. Wilson, chairman of Boeing: “The complaint is that through various techniques, we defer taxes. I would just as soon have a minimum tax and take a lot less of that flak.”
取消个人资本收益减税。委员会的计划取消一项现有条款，即准许纳税人出售股票、房产和其它不动产所得的百分之六十免于课税。相反，这些收益作为平常收入予以课税，这个规定会严重影响企业公司。比如依靠风险资本贷款来筹集经费的硅谷电子工业暴发户们。原因是如果他们的利润税率增高，那些潜在的资金提供者会失去一个重要的优惠。打算反对委员会计划的加州参议员阿兰·克郎斯敦说:“对于那些能创造未来科技的年轻人来说，这无疑是在他们的革新道路上设置了一个巨大的障碍”。
10 Eliminating the capital-gains break for individuals. The committee\'s plan repeals the current provision that allows taxpayers to exclude from taxation 60% of the long-term profits they make when they sell stocks, real estate and other assets. Instead, such gains would be taxed as ordinary income. Doing away with the capital-gains break could hurt entrepreneurial companies like Silicon Valley\'s electronics upstarts, which depend on venture-capital financing. Reason: those potential backers would lose an important incentive if their profits were taxed at a higher rate. Says California Senator Alan Cranston, who plans to fight the committee\'s change: “It would put a tremendous obstacle in the path of the innovative young men and women who can create the technologies of the future.”
取消对个人退休金捐帐户赠的税款扣除。尽管纳税人个人能就帐户利息所得延期纳税，但他们不能再以捐款的方式在每年的税款中扣除最高可达2000美元的税款。委员会决定免除退休金帐户中的大部分补助费，因为政府为此今年要化去130亿美元，而且从来没有证实过这些补助能促使消费者节省下更多的钱。但是在2500亿美元个人退休金帐户中持有一大块的银行和互助基金却不想接受这个建议. 11 Eliminating deductions for IRA contributions. Individual taxpayers would no longer be able to deduct up to $2,000 in annual contributions, though they would still be allowed to defer taxes on the interest they earn on their accounts. The committee decided to wipe out much of the IRA benefit because the accounts are expected to cost the
Government some $13 billion this year, and it has never been proved that they prompt consumers to save more. But banks and mutual funds, which together hold a large chunk of the $250 billion in IRA accounts, want to shoot down this part of the proposal. 取消业务招待费的扣除。在盛行白葡萄酒和毕雷矿泉水的今天，业务经理们虽然很少再在午
餐时喝三瓶马提尼酒，但他们仍然迅速积欠大笔帐单。委员会的计划只允许企业扣除80％的业务招待费而不是全部。餐馆业警告说，税改提案最终会使130万服务员、服务员助手和其他工作人员丢掉饭碗。