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特別轉貼 Warren E. Buffett 寫的文章跟大家分享
我也在後面貼上英文原版
以避免翻譯上的錯誤

看完文章
所有的美國中產階級
(家庭年收入美金三十萬以下)都應該要起來抗議
因為
中產階級的稅率可以高達35%, 是大富豪的兩倍
真的是很沒天理

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【經濟日報╱編譯余曉惠】
2011.08.16 03:55 am



我們的領袖一直號召大家要「共患難」。可是到落實口號時,我卻被摒除在外。我問其他超級有錢的朋友預期將面臨何種「痛苦」,卻發現他們和我一樣不受影響。




當中下階級的人在阿富汗為我們奮戰,當多數美國人勉強維持生計,我們這些超級富豪卻繼續享有特別的減稅優惠。我們當中有些是投資經理人,從每日的工作可賺 進數十億美元;這些收入被歸為「附帶收益」(carried interest),享有15%的優惠稅率。一些所謂的長期投資人,即使只持有股指期貨10分鐘,60%收益也享有15%的稅率。




諸如此類的恩寵,是華府國會議員覺得有必要保護我們所惠賜的,彷彿我們是瀕危物種。有位居要津的朋友照應真好。




去年我的聯邦繳稅單(包括所得稅和薪資稅)是693萬8,744美元,看似可觀,其實只占應納稅所得的17.4%。這個稅率遠比我們公司其他20個人都低,他們的稅率從33%到41%不等,平均為36%。



如果你和我的一些超有錢的朋友一樣靠錢滾錢,你的稅率可能比我低些。但如果你靠上班賺錢,稅率肯定超過我--而且可能超出很多。




想了解箇中原因,必須檢視政府收入的來源。去年約80%收入來自個人所得稅和薪資稅。超級富豪多數收入被課以15%的所得稅,但他們幾乎不用繳薪資稅。中產階級的情況不同:一般而言,他們的所得稅率從15%到25%不等,還得負擔沈重的薪資稅。




回顧1980和1990年代,富人納的稅多得多,我的稅率約落在中間。根據我曾聽過的理論,我本應大發脾氣、拒絕投資,因為政府對資本利得和紅利課的稅偏高。




但我並沒有拒絕投資,其他人也沒有。據我60年來身為投資人的經驗,即使1967到1977年資本利得稅達39.9%,也不曾有人因為政府對潛在收益課較多稅就不投資。人們投資是為了賺錢,從來不會因為可能被課更多稅而打退堂鼓。




對於主張高稅率會危害新增就業的人,我會告訴他們,近400萬個工作在1980到2000年間創造出來。我想你很清楚接下來的情況:稅率降低,新增就業卻大不如前。




據美國國稅局(IRS)1992年開始作的統計,1992年最有錢的400個美國人應納稅所得為169億美元,支付的聯邦稅額占29.2%。到2008年應納稅所得激增到909億美元—平均每人達2.274億美元—稅率卻降到21.5%。




我知道多數富豪擁有良好的品行。他們熱愛美國,也珍惜國家給的機會。多數人都參與「捐贈誓言」(The Giving Pledge)計畫,承諾捐出多數財富做公益。多數人也不介意負擔更多稅,尤其是看到許多同胞承受痛苦。




國會的12人小組很快將著手重建國家的財政。他們將訂定一套10年內至少削減1.5兆美元赤字的宏大計畫。這確實重要,但他們能做的遠不止於此。人民對國會解決財政問題的信心正迅速流失,只有立即、確實而大規模的行動才能避免人民絕望。




12人小組的第一要務,是限縮即使更富裕的美國也無力實現的承諾,省下大筆支出。接下來重點在歲入,我建議維持99.7%納稅人的稅率不變,並延續薪資稅減免2%的政策,這對中下階級大有助益。




針對那些所得逾100萬美元的人(2009年約23.7萬個家庭)我會立即調高超出100萬美元的應繳稅率,這當然包括紅利與資本利得。所得1,000萬美元以上的人(2009年約8,274個家庭),我建議額外增稅。




我和我的朋友被友善對待富人的國會寵溺已久。現在是讓政府要求我們共患難的時候。




(作者Warren E. Buffett是波克夏公司董事長兼執行長/編譯余曉惠)




【2011/08/16 經濟日報】


====================

http://www.nytimes.com/2011/08/15/opinion/stop-coddling-the-super-rich.html

Stop Coddling the Super-Rich

By WARREN E. BUFFETT
Published: August 14, 2011



OUR leaders have asked for “shared sacrifice.” But when they did the asking, they spared me. I checked with my mega-rich friends to learn what pain they were expecting. They, too, were left untouched.




While the poor and middle class fight for us in Afghanistan, and while most Americans struggle to make ends meet, we mega-rich continue to get our extraordinary tax breaks. Some of us are investment managers who earn billions from our daily labors but are allowed to classify our income as “carried interest,” thereby getting a bargain 15 percent tax rate. Others own stock index futures for 10 minutes and have 60 percent of their gain taxed at 15 percent, as if they’d been long-term investors.




These and other blessings are showered upon us by legislators in Washington who feel compelled to protect us, much as if we were spotted owls or some other endangered species. It’s nice to have friends in high places.




Last year my federal tax bill — the income tax I paid, as well as payroll taxes paid by me and on my behalf — was $6,938,744. That sounds like a lot of money. But what I paid was only 17.4 percent of my taxable income — and that’s actually a lower percentage than was paid by any of the other 20 people in our office. Their tax burdens ranged from 33 percent to 41 percent and averaged 36 percent.




If you make money with money, as some of my super-rich friends do, your percentage may be a bit lower than mine. But if you earn money from a job, your percentage will surely exceed mine — most likely by a lot.




To understand why, you need to examine the sources of government revenue. Last year about 80 percent of these revenues came from personal income taxes and payroll taxes. The mega-rich pay income taxes at a rate of 15 percent on most of their earnings but pay practically nothing in payroll taxes. It’s a different story for the middle class: typically, they fall into the 15 percent and 25 percent income tax brackets, and then are hit with heavy payroll taxes to boot.




Back in the 1980s and 1990s, tax rates for the rich were far higher, and my percentage rate was in the middle of the pack. According to a theory I sometimes hear, I should have thrown a fit and refused to invest because of the elevated tax rates on capital gains and dividends.




I didn’t refuse, nor did others. I have worked with investors for 60 years and I have yet to see anyone — not even when capital gains rates were 39.9 percent in 1976-77 — shy away from a sensible investment because of the tax rate on the potential gain. People invest to make money, and potential taxes have never scared them off. And to those who argue that higher rates hurt job creation, I would note that a net of nearly 40 million jobs were added between 1980 and 2000. You know what’s happened since then: lower tax rates and far lower job creation.




Since 1992, the I.R.S. has compiled data from the returns of the 400 Americans reporting the largest income. In 1992, the top 400 had aggregate taxable income of $16.9 billion and paid federal taxes of 29.2 percent on that sum. In 2008, the aggregate income of the highest 400 had soared to $90.9 billion — a staggering $227.4 million on average — but the rate paid had fallen to 21.5 percent.




The taxes I refer to here include only federal income tax, but you can be sure that any payroll tax for the 400 was inconsequential compared to income. In fact, 88 of the 400 in 2008 reported no wages at all, though every one of them reported capital gains. Some of my brethren may shun work but they all like to invest. (I can relate to that.)




I know well many of the mega-rich and, by and large, they are very decent people. They love America and appreciate the opportunity this country has given them. Many have joined the Giving Pledge, promising to give most of their wealth to philanthropy. Most wouldn’t mind being told to pay more in taxes as well, particularly when so many of their fellow citizens are truly suffering.




Twelve members of Congress will soon take on the crucial job of rearranging our country’s finances. They’ve been instructed to devise a plan that reduces the 10-year deficit by at least $1.5 trillion. It’s vital, however, that they achieve far more than that. Americans are rapidly losing faith in the ability of Congress to deal with our country’s fiscal problems. Only action that is immediate, real and very substantial will prevent that doubt from morphing into hopelessness. That feeling can create its own reality.




Job one for the 12 is to pare down some future promises that even a rich America can’t fulfill. Big money must be saved here. The 12 should then turn to the issue of revenues. I would leave rates for 99.7 percent of taxpayers unchanged and continue the current 2-percentage-point reduction in the employee contribution to the payroll tax. This cut helps the poor and the middle class, who need every break they can get.




But for those making more than $1 million — there were 236,883 such households in 2009 — I would raise rates immediately on taxable income in excess of $1 million, including, of course, dividends and capital gains. And for those who make $10 million or more — there were 8,274 in 2009 — I would suggest an additional increase in rate.




My friends and I have been coddled long enough by a billionaire-friendly Congress. It’s time for our government to get serious about shared sacrifice.




Warren E. Buffett is the chairman and chief executive of Berkshire Hathaway.



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