Within the corporate sector, the three largest domestic tax preferences are the manufacturing production deduction, the credit for research and development, and accelerated depreciation of capital. Manufacturing companies are the major beneficiaries of these preferences, and Obama has proposed strengthening the first two.
结果是扩大公司税基绝非易事。在公司部门内部，三大国内税收优惠是制造业生产扣减、研发免税和加速资本折旧。制造业公司是这些优惠措施的最大受益者，而奥巴马意在强化前两项。