商业领袖看见税收意见分歧

管理会计

Miller&Chevalier公司邀请一批税务人员针对未来一年美国政府税收政策建议进行投票，结果显示，35%的税务人员认为国际业务税收将会是2011年最受关注的商业税收问题，而29%的税务人员则认为财务报表披露会是2011年最受关注的商业税收问题。

U.S.taxation of international operationsand financial statement disclosure issues were the top two concerns of leadingcorporate tax executives,according to a new survey.

The law firm Miller&Chevalier polled agroup of corporate tax executives on their opinions of government tax policyfor the year ahead.Thirty-five percent cited U.S.taxation of internationaloperations and 29 percent cited financial statement disclosure issues as theirtop business tax concerns in 2011.

Despite the stated interest in tax reformby the Obama administration and Congress,business leaders are cynical aboutwhether it will happen this year,particularly due to the split in congressionalcontrol.

Respondents believe the split incongressional control means that there will be little to no tax legislation onthe horizon this year(47 percent),although a significant number ofrespondents(37 percent)believe that some modest tax legislation,potentiallywith respect to extension of the tax"extenders"package and perhapssome targeted stimulus provisions,will be enacted this year.

"Expectations for significant taxlegislation are low for the coming year,"said Miller&Chevalier memberMarc Gerson,a former majority tax counsel to the House Ways and MeansCommittee."The business community sees the split in congressionalcontrol,coupled with increased concern regarding the deficit and theanticipated focus on longer-term fundamental tax reform,as likely putting asignificant damper on the tax legislative agenda for 2011."

The leading sources to be tapped to fundcongressional initiatives in 2011,according to the respondents,will be anincrease in the U.S.taxation of international operations(62percent),industry-specific taxes or fees(50 percent),and reductions inspending(48 percent).

Thirty percent of the respondents think thesplit in congressional control will have the most significant impact on taxpolicy in 2011,followed by the federal budget deficit(29 percent)and continuedfocus on the economic downturn(21 percent).Only 9 percent of respondents saidthe Obama administration priorities would be the biggest factor in tax policychanges.

Survey respondents believe thatcodification of the economic substance doctrine will not have an impact ontheir tax planning or their relationship with the IRS or their externalauditors.