星巴克在美国寻求保护税收优惠

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星巴克在美国寻求保护税收优惠

天之聪教育 2013-04-26 天之聪教育 300次

星巴克在美国寻求保护税收优惠

Starbucks push to protect tax breaks

Starbucks has launched a US offensive to protect and expand tax breaks on foreign profits – just months after its tax structure provoked a political backlash and public relations crisis in the UK.

星巴克(Starbucks)在美国发起了一场行动，寻求保护和扩大与海外收益相关的税收优惠政策。而就在几个月之前，其税收结构还在英国引发了政治反弹和公共关系危机。

In a letter to lawmakers on the House Ways and Means Committee, which is weighing up a sweeping overhaul of the US tax system, the coffee shop chain said its effective global tax rate exceeded 32 per cent.

在致美国众议院筹款委员会(House Ways and Means Committee)的一封信中，这家咖啡连锁店指出，其全球有效税率超过了32%。该委员会正在评估对美国税收制度的全面改革。

Starbucks is one of only a dozen large US companies to have made individual submissions to the committee – offering a rare and detailed glimpse into its priorities for tax policy.

星巴克是向该委员会单独提交意见书的十几家大型美国公司之一，从中可见该公司对税收政策的注重程度。

Starbucks also said it was willing to consider forgoing some US tax breaks, including a domestic manufacturing deduction and accelerated depreciation for business investments, as long as the revenues could be used to lower the US corporate tax rate, which is set at 35 per cent.

星巴克还表示，愿意考虑放弃一部分美国税收优惠，包括国内制造扣减和商业投资加速折旧，前提是相关税收可以用来降低美国公司税率，目前这一税率是35%。

In addition, the coffee chain argued that Congress should continue the US tax deferral on foreign sales of beans, which are protected by an “agricultural commodity exception”. It also asked that taxes on royalty revenues – at the centre of last year’s UK tax furore – be deferred until the money is brought back to the US.

此外，星巴克还认为，国会应延续针对豆类海外销售的延期缴税政策，这是受“农产品例外”保护的税种。星巴克同时提出，针对特许权使用费收入的税收应延至资金汇回美国之后缴纳。

At the moment, deferral is allowed for international royalty payments coming from unrelated franchisees, but not parties related to Starbucks.

目前，延期缴税适用于不相关特许经营者的国际特许权使用费，而不适用于与星巴克有关联的经营方。

“This discourages Starbucks employing its core business model, which is to own and operate its stores,” wrote Brian Ugai, Starbucks vice-president for tax and customs. “Reform that provides consistent treatment of active royalties received from both unrelated parties and related parties . . . would be good tax policy, increase Starbucks’ ability to compete in markets outside the US and facilitate further growth of our company.”

星巴克负责税收和关税事务的副总裁布莱恩•尤盖(Brian Ugai)写道：“这阻碍星巴克实施其核心商业模式，也就是拥有并运营自己的店。为来自非相关方和相关方的活跃特许收入提供同等待遇的改革……会是很好的税收政策，将提升星巴克在海外市场的竞争力，进一步促进本公司的发展。”

Starbucks ended up voluntarily paying £20m to the UK Treasury after an uproar over its low UK tax bill caused by the structure of its inter-company royalty payments.

由于公司内部的特许使用费结构使得星巴克在英国缴纳的税额较低，导致公众不满，星巴克最终自愿向英国财政部缴纳2000万英镑税金。

“It was used as an example of how, in tax reform here, that [issue] would need to be addressed,” said a House aide.

众议院的一位助理说：“这是说明美国的税改问题应该如何处理的一个例子。”