[20170927]IF10696_税收改革的关键问题：业务利息扣除和资本支出.pdf
-
资源ID：26704
资源大小：388.89KB
全文页数：3页
- 资源格式： PDF
下载：注册后免费下载
快捷下载
账号登录下载
微信登录下载
|
友情提示
2、PDF文件下载后，可能会被浏览器默认打开，此种情况可以点击浏览器菜单，保存网页到桌面，就可以正常下载了。
3、本站不支持迅雷下载，请使用电脑自带的IE浏览器，或者360浏览器、谷歌浏览器下载即可。
4、本站资源下载后的文档和图纸-无水印,预览文档经过压缩，下载后原文更清晰。
5、试题试卷类文档，如果标题没有明确说明有答案则都视为没有答案，请知晓。
|
[20170927]IF10696_税收改革的关键问题：业务利息扣除和资本支出.pdf
1、 https:/crsreports.congress.gov Updated September 27, 2017Key Issues in Tax Reform: The Business Interest Deduction and Capital ExpensingTwo policy changes that have appeared in the recent tax reform discussions are (1) disallowing business deductions of interest payments and (2) allowing expensing
2、of capital investments. While the discussions are typically framed in terms of trading one policy for the other policy, the analysis presented here attempts to separate the two options where possible, given that each policy change could be enacted independent of the other. Brief Summary of Current L
3、aw Currently, businesses are generally allowed to deduct interest costs incurred when borrowing money to finance business activities. The rules and limitations for the deduction are detailed in Section 163 of the Internal Revenue Code (IRC). Business interest has been deductible since the enactment
4、of the modern federal income tax code in 1913. The deduction is consistent with traditional theories of income taxation which call for the deduction of expenses incurred in the generation of income. Businesses are also allowed to claim a deduction for the cost of their investments in physical assets
