过去我以为，减税是非常利多本土大公司的，可是实际是非常利多本土小公司的，也许这就是为什么RUT最近涨的好的一个原因。
这是一个统计数据
Key Facts
- Corporate share of federal tax revenue has dropped by two-thirds in 60 years — from 32% in 1952 to 10% in 2013.
- General Electric, Boeing, Verizon and 23 other profitable Fortune 500 firms paid no federal income taxes from 2008 to 2012.
- 288 big and profitable Fortune 500 corporations paid an average effective federal tax rate of just 19.4% from 2008 to 2012.
- Profitable corporations paid U.S. income taxes amounting to just 12.6% of worldwide income in 2010.
- U.S. corporations dodge $90 billion a year in income taxes by shifting profits to subsidiaries — often no more than post office boxes — in tax havens.
- U.S. corporations officially hold $2.1 trillion in profits offshore — much of it in tax havens — that have not yet been taxed here.
从上面的数据我们可以得出结论：大公司因为有许多优惠的政策，现在实际付的税率不高，这次税改也就没有多少空间，但是对小公司，对于有许多在海外有大量滞留利润的公司，这是巨大的利好。
当然问题是，税改能否通过？幅度有多大？
