or where you stand politically, you have to pay taxes.

或者不論你的政治立場是什麼，你都需要繳稅

Uncle Sam needs taxpayer dollars to pay for things like schools,

山姆叔叔需要納稅者繳的錢去付給學校、

fire fighters, and the military.

消防員和軍隊薪水

There are all sorts of different taxes:

有各種不同種類的稅

income taxes, payroll taxes and sales taxes just to name a few.

舉一些例子像是，所得稅、工資稅和銷售稅

But individuals aren't the only ones who pay taxes—

但個人並非唯一要繳稅的

businesses pay income taxes too.

企業也需要繳所得稅

Businesses that are set up as corporations pay taxes on their income

企業組成的公司要以美國約 35% 的公司稅率

at the US corporate tax rate of about 35 percent—

繳交所得稅

one of the highest in the developed world.

─這是已發展國家中數一數二高的公司稅率

Countries like Ireland and Switzerland have

像愛爾蘭和瑞士

corporate taxes well under 25 percent,

公司稅率低於 25%

which can give companies based there a competitive advantage.

這可以讓開在那的公司擁有競爭優勢

But there's another taxed group that we're forgetting…small businesses.

不過還有我們忘掉的其他也要繳稅的團體... 小型企業

There are 29 million of them in the US,

在美國有 2900 萬的小型企業

and they employ nearly 56 million people.

而這些企業雇用了約 5600 萬的人

That's a total of 85 million people dependent on the success of small businesses!

總共有 8500萬人靠著小型企業取得成功

Small businesses are most often set up as sole proprietorships,

小型企業通常是獨資經營的

partnerships or another designation called an S-corp.

或合夥經營，或者其他稱號為小型企業股份有限公司

But the money they make isn't taxed at the corporate rate.

但他們賺的錢繳稅時並非以公司稅率來算

The profits earned by these small businesses are "passed through"

這些小型企業賺取的利潤是算到小型企業的擁有者上

to the owner and counted as individual income on their personal tax return.

算成自己的所得，並以個人所得稅的稅率申繳

That's why you might hear small businesses referred to as "Pass-throughs".

這就是為什麼你可能聽到小型企業又稱為「商業實體」

These entrepreneurs can pay tax rates as high as 40 percent

這些企業家要繳稅的稅率可以高達 40%

not including additional state and local taxes,

還不包括額外的州稅和地方稅

that means many American small businesses are being taxed

也就是說很多美國小型企業，比起世界上其他地方的企業

at a higher rate than businesses anywhere in the world.

以更高的稅率被課稅

Why should you care?

為什麼你要關心這件事？

Because high taxes hurt small businesses ability to grow and expand,

因為高稅率會重創小型企業成長及擴張的能力

causing them to raise prices or even trim jobs

使他們調漲產品價格或甚至砍掉職缺

to stay within their budget constraints.

以維持預算限制

Lowering taxes for small businesses, or "pass-throughs", results in the growth of small businesses—

調降小型企業或別名「商業實體」的稅率，可以使小型企業成長

allowing them to provide more jobs and boost the economy for everyone.

─讓他們能提供更多工作機會且刺激經濟

After all two thirds of all new jobs come from small businesses,

2/3 的新工作機會來自小型企業

and lowering taxes can have a big effect on the entire economy for all Americans.

降低稅率對整個美國的經濟有重大的效果

So the next time you hear someone supporting an increase in tax rates on businesses,

所以下次你聽到有人支持調漲企業稅率

remember that very important group of small business owners

請記得由小型企業雇主所組成的團體也很重要

and the 85 million people dependent on their success.

而且有 8500 萬人靠著小型企業而成功

For more information about taxes, visit InformationStation.org.

想知道稅相關的資訊，請輸入網址 InformationStation.org