企业如何削减关税账单:美国观察

多客科技

作者：微信文章
一、外刊原文及翻译

原文 1：关税削减策略


A well-honed tariff-reduction playbook is giving businesses—and the lawyers who advise them—some confidence that they can deal with President Trump’s latest tariffs.

翻译：
一套成熟的关税削减策略让企业及其法律顾问有信心应对特朗普总统最新出台的关税政策。

---

原文 2：降低申报价值


One of the most effective plays is reducing the reported value of goods companies bring into the U.S. Importers may not be able to escape a tariff, such as the global 15% rate Trump announced after the recent Supreme Court ruling, but they can pay it on a smaller amount.

翻译：
最有效的策略之一是降低企业进口到美国的商品申报价值。进口商可能无法完全避开关税，比如特朗普在近期最高法院裁决后宣布的全球15%的关税税率，但他们可以按较低的金额缴纳关税。

---

原文 3：立法禁止的呼声


A legal way to do this has had such an impact that a bipartisan pair of senators wants to ban it.

翻译：
这种合法方式的影响如此之大，以至于两位跨党派参议员希望禁止它。

---

原文 6：降低关税责任的途径


“If you’re assuming you have to pay a tariff, then the only way to lower your liability is to change the value a bit,” said Dave Townsend, an international trade lawyer at Dorsey & Whitney.

翻译：
“如果你认为自己必须缴纳关税，那么降低关税责任的唯一方法就是稍微改变一下申报价值，”多尔西与惠特尼律师事务所的国际贸易律师戴夫·汤森德说道。

---

原文 7：首次销售原则的普及


When tariffs were low, companies often didn’t bother to investigate the first sale price because the paperwork required to prove it was considerable. Now podcasts and webinars have spread the word, and lawyers say the tactic is common.

翻译：
当关税较低时，企业通常不会费心去调查首次销售价格，因为证明这一价格所需的文书工作相当繁琐。如今，播客和网络研讨会传播了这一信息，律师们表示，这种策略已很常见。

---

原文 8：成本拆分策略


Another method is “unbundling,” or carving out costs such as insurance or transport that generally aren’t subject to tariffs. Importers try to figure out what part of their import bill is tied to the actual manufacturing of the product—and pay the tariff only on that amount.

翻译：
另一种方法是“拆分成本”，即剔除通常不征收关税的保险或运输等成本。进口商试图弄清楚进口账单中与产品实际制造相关的部分，并仅对该部分缴纳关税。

---

原文 9：减轻关税影响的措施


Using the first sale rule is one of several steps companies can take to lessen the tariff hit. They can also move production to lower-tariff countries—such as Mexico, whose goods are often tariff-free thanks to its trade deal with the U.S.—or tweak the composition of their goods so they qualify for lower-tariff product categories. And Trump has exempted some goods, such as smartphones and beef, from his tariffs.

翻译：
利用首次销售原则是企业减轻关税影响的几种措施之一。他们还可以将生产转移到关税较低的国家，如墨西哥，由于与美国签订了贸易协定，其商品通常免征关税；或者调整商品成分，使其符合低关税产品类别的要求。特朗普还免除了智能手机和牛肉等部分商品的关税。

---

原文 10：关税对通胀的影响


All this goes a long way toward explaining why the tariffs haven’t fueled high inflation. Overall inflation decelerated in 2025. Prices of imported durable goods rose 1.3% from January through November, according to analysis by the Yale Budget Lab, well below what many economists had predicted. The Penn Wharton Budget Model, which calculates expected tariff payments, estimates that importers avoided paying about $45.7 billion in 2025 through a combination of responses, including frontloading imports from China and using the first sale rule.

翻译：
这一切在很大程度上解释了为什么关税没有引发高通胀。2025年整体通胀率有所下降。根据耶鲁预算实验室的分析，从1月到11月，进口耐用品价格上涨了1.3%，远低于许多经济学家的预测。宾夕法尼亚大学沃顿商学院预算模型计算了预期关税支付额，估计进口商在2025年通过一系列措施避免了约457亿美元的关税支付，包括提前从中国进口商品和使用首次销售原则。

---

原文 11：政府的立场


“The Trump administration takes the integrity of the president’s tariffs with the utmost seriousness, and foreign exporters should think twice before attempting to undermine America’s tariff regime,” White House spokesman Kush Desai said.

翻译：
“特朗普政府非常重视总统关税的完整性，外国出口商在试图破坏美国关税制度之前应该三思而后行，”白宫发言人库什·德赛说道。

---

原文 12：使用首次销售原则的风险


Importers that suddenly lower the declared value of goods can receive heavy scrutiny from customs officials wary of fraud. Some small businesses find that the paperwork and legal costs make it prohibitive to use the first sale rule. One requirement is proving that, in the initial sale, it was already clear that the product was intended to be sold to the U.S. And middlemen who deal in goods from Asian factories aren’t always willing to disclose what it really costs to make a sofa or microwave oven.

翻译：
突然降低商品申报价值的进口商可能会受到海关官员的严格审查，因为他们担心存在欺诈行为。一些小企业发现，使用首次销售原则所需的文书工作和法律成本过高。其中一项要求是证明在首次销售时，就已经明确该产品将销往美国。而且，从事亚洲工厂商品交易的中间商并不总是愿意透露制造沙发或微波炉的真实成本。

---

原文 13：透明度的要求


Still, with more American buyers demanding this type of transparency, Chinese trading companies have to play ball or risk losing business, lawyers say.

翻译：
律师们表示，尽管如此，随着更多美国买家要求这种透明度，中国贸易公司必须配合，否则将面临失去业务的风险。

---

原文 14：专业公司的协助


Sandler, Travis & Rosenberg, an international trade-law firm credited with pioneering the first sale tactic in the 1980s, employs former customs officials to help it check the paperwork and detect red flags.

翻译：
桑德勒、特拉维斯和罗森伯格是一家国际贸易法律公司，被誉为20世纪80年代首次销售策略的先驱。该公司聘请前海关官员协助检查文书工作并发现潜在问题。

---

原文 15：建立清晰的文件记录


“What we want to do is make a really clear documentation paper trail all the way through,” said partner Mark Segrist. “Not as just supported on paper, but that it’s supported in substance, too.”

翻译：
“我们想要做的是建立一条真正清晰的文件记录链条，”合伙人马克·塞格里斯特说道。“不仅要有纸质文件支持，还要有实质性支持。”

---

原文 16：华盛顿的挑战


In February, Sens. Bill Cassidy (R., La.) and Sheldon Whitehouse (D., R.I.) introduced a bill to end use of the first sale rule. They won support from White House trade adviser Peter Navarro, who said Washington law firms were exploiting loopholes to erode the effectiveness of Trump’s tariffs.

翻译：
2月，参议员比尔·卡西迪（共和党，路易斯安那州）和谢尔登·怀特豪斯（民主党，罗得岛州）提出了一项法案，旨在终止首次销售原则的使用。他们得到了白宫贸易顾问彼得·纳瓦罗的支持，后者表示华盛顿的法律公司正在利用漏洞削弱特朗普关税的有效性。

---

原文 17：行业组织的反对


The American Association of Exporters and Importers said consumers would feel the blow if importers paid more. “The existing first sale program is heavily vetted, structured and enforced,” the group said.

翻译：
美国出口商和进口商协会表示，如果进口商支付更多关税，消费者将受到冲击。“现有的首次销售计划经过了严格审查、结构化和执行，”该组织说道。

---

二、重点词汇讲解

tariff

词性： 名词释义： 关税例句： The government imposed a new tariff on imported goods.考研用法： 常用于国际贸易和经济政策讨论中。

playbook

词性： 名词释义： 策略手册，行动指南例句： The company followed its marketing playbook to launch the new product.考研用法： 在商业和管理领域中常见。

liability

词性： 名词释义： 责任，负债例句： The company reduced its tax liability through legal loopholes.考研用法： 在法律和财务领域中频繁使用。

unbundling

词性： 名词释义： 拆分成本例句： The company used unbundling to reduce its tariff payments.考研用法： 在国际贸易和成本管理中常见。

integrity

词性： 名词释义： 完整性，诚实例句： The government emphasized the integrity of its tariff policy.考研用法： 在政治和伦理讨论中常见。

scrutiny

词性： 名词释义： 严格审查例句： The company's financial records were under heavy scrutiny.考研用法： 在法律和财务审计中常见。

prohibitive

词性： 形容词释义： 过高的，抑制性的例句： The cost of legal advice was prohibitive for small businesses.考研用法： 在经济学和商业讨论中常见。

transparency

词性： 名词释义： 透明度例句： The company increased its transparency to gain customer trust.考研用法： 在商业伦理和企业管理中常见。

vet

词性： 动词释义： 审查，检查例句： The proposal was heavily vetted before implementation.考研用法： 在政策制定和项目管理中常见。

erode

词性： 动词释义： 削弱，侵蚀例句： The loopholes in the law eroded its effectiveness.考研用法： 在法律和政策分析中常见。