导读:北京时间4月27日，特朗普政府发布了美国史上最大税改计划的核心纲要。这份税改计划纲要列在一页纸上，包括对企业和个人减税两部分。
President Donald Trump is to propose slashing the rate of corporation tax when he announces his tax plan later.
总统唐纳德?特朗普将在宣布纳税计划时提出削减公司税率。
White House officials say the centrepiece of Wednesday’s announcement will be a sharp reduction in the business tax rate, from 35% to 15%. Economists say the tax cuts will add trillions of dollars to the deficit over the next decade.
白宫官员说，星期三发布的公告的核心将会是营业税率的大幅度下降，从35％降至15％。经济学家认为，减税将在未来十年中增加数万亿美元的赤字。
But Treasury Secretary Steven Mnuchin has said the draft tax plan "will pay for itself with economic growth". The Republican president’s plan will act as a guide for Congress as they try to pass a tax reform bill in the months ahead. But it could face resistance from fiscal hawks within his own party.
但财政部长史蒂文·甘辛宁表示，税收计划草案“将换来经济增长”。共和党总统的计划将作为国会的指导，因为他们试图在未来几个月通过税收改革法案。但可能会面临自己的党内财政鹰派的抵制。
Also expected in the plan:
计划中做出了以下预测：
Some sort of repatriation tax, giving big companies an incentive to bring back money they hold overseas。
一些汇回税的下调刺激大公司带回他们存放在海外的钱
Tax breaks for childcare expenses
税收下调引起保育费用的减少
Large increase to standard tax deduction
大幅提高税收扣除标准
More tax rate cuts for hedge funds, and other enterprises that pay taxes at individual rates
对冲基金和其他以个人利率缴纳税款的企业可以减税
Easing the tax form process
放宽税表流程
What will Trump’s tax plan actually do?
特朗普的税收计划实际上会做些什么？
Mr Trump’s blueprint is not expected to include any proposals for raising new revenue.
特朗普的蓝图中预计不会包括任何提高新税收的建议。
The much-discussed border tax that would put a tariff on imports - favoured by House Speaker Paul Ryan - will not be in the plan. And nor will Mr Trump’s 1tn dollars (779bn pounds)-infrastructure improvement plan feature.
被议长保罗·瑞恩所青睐的备受争议的进口关税将不会纳入计划。特朗普一亿美元（七千七百九十万英镑）的基础设施改善计划也不会纳入其中。
The White House is also working to include an expanded child and development care credit, for which Mr Trump’s daughter, Ivanka, has advocated.
白宫还致力于扩大儿童和发育护理的信贷，这也是特朗普女儿Ivanka女士所主张的。
Democrats are not expected to back a plan which adds to the national debt.
民主党人预计不会再支持增加国债的计划了。
That means Republicans, who control the House and the Senate, may be forced to work under a budget procedure which allows them to proceed without them.
这意味着控制众议院和参议院的共和党人可能被迫按照预算程序进行工作，允许工作人员在没有他们的情况下开展工作。
President Trump would like to see Congress pass tax reform by the middle of autumn, says the White House. Mr Mnuchin and White House chief economic adviser Gary Cohn are expected to provide more detail about the plan on Wednesday afternoon.
白宫方面表示，特朗普总统希望在仲秋之前看到国会通过税收改革。Mr Mnuchin和白宫首席经济顾问Gary Cohn预计将在星期三下午提供有关该计划的更多细节。
Republican lawmaker Kevin Brady, who heads the House Ways and Means Committee and co-chairs Congress’ tax-writing panels, praised the broad tax outline.
负责众议院筹款委员会和联合主席国会税务小组委员会的共和党议员凯文·布雷迪对广泛的税收纲要表示了赞同。
"I think the bolder the better in tax reform," he said. "I’m excited that the president is going for a very ambitious plan."
他说：“我认为税收改革越大胆越好，我很高兴总统有这样一个非常有抱负的计划。”
Senator Orrin Hatch, a Utah Republican, questioned whether lowering tax rates for small businesses, known as S corporations or "pass through" businesses, was beneficial.
犹他州共和党参议员奥林·哈奇质疑，降低小企业（通常被称为S公司或赋税转由合伙人缴纳的企业）的税率是否有益。
Though "pass through" entities are typically small businesses, parts of Mr Trump’s own real estate conglomerate also qualify, giving Democrats more ammunition in opposing the plan.
虽然赋税转由合伙人缴纳的企业的实体通常是小型企业，但特朗普自己的房地产集团的一部分也属于这种企业，这给民主党更多理由反对这个计划。
Democrats have also criticised Mr Mnuchin’s claim that economic growth would create enough new tax revenue to cover the corporate tax cuts.
民主党人也批评了莫纳辛先生的说法，即经济增长将创造足够的新税收来弥补公司所减少的税收。
Democratic Senator Sherrod Brown called the 15% rate workable only "if you want to blow a hole in the federal budget and cut a whole lot of things like Meals on Wheels and Lake Erie restoration and then lie about the growth rate of the economy".
民主党参议员谢罗德·布朗称，15%的税率是不可能的，除非“你打算让联邦预算出现漏洞，并且消减许多开支，包括上门送餐、伊利湖的治理等，并且还要谎报经济增长率”。
California Democrat Ted Lieu described the proposal as "mathematically impossible".
加利福尼亚民主党人Ted Lieu是这样形容这个提案的——“数学理论上这是不可能实现的”。
