唐纳德•特朗普(Donald Trump)总统昨日赢得其总统任期内的最大胜利，共和党人推动通过了自20世纪80年代以来最彻底的税收改革，此举激起的两党尖锐分歧，势必将主导明年的选战。
Mr Trump was a pen stroke away from fulfilling one of his central campaign pledges by signing a $1.5tn tax cut into law, after the House of Representatives passed the legislation hours after the Senate approved it in a post-midnight vote.
参议院在午夜过后的投票中通过税改法案，数小时后众议院也通过这一法案，这意味着特朗普只要签下自己的姓名，就能让1.5万亿美元减税措施成为法律，兑现他的核心竞选承诺之一。
The vote gives the president a longed-for legislative victory to carry into his second year, one whose scope matches the reforms of healthcare and Wall Street regulation achieved by his predecessor, Barack Obama.
国会投票结果使美国总统在进入第二年任期之际获得一个渴望的立法胜利。这个胜利在范围上堪比前任巴拉克•奥巴马(Barack Obama)推动通过的医保改革和金融监管。
But the tax bill is already as divisive as Mr Obama’s achievements, ensuring 2018 will be dominated by electoral sparring over whether it is helping middle-class families, as Republicans claim, or delivering riches to the wealthy and powerful, as Democrats say.
但是，税改法案已经像奥巴马的成就那样导致意见分歧，使2018年注定受到激烈选战的支配，关键问题是税改将会帮助中产阶级家庭(就像共和党人宣称的那样)，还是会让富人和权贵阶层更富(就像民主党人所说的那样)。
Mr Trump said at a “celebration” cabinet meeting that people would begin seeing the results of the tax bill in February when adjustments to their after-tax income started appearing in pay checks. “We got it done,” he said, thanking congressional leaders.
特朗普在一个内阁“庆祝会”上表示，美国人民将从2月份起看到税改法案的结果，届时他们的税后收入调整将开始体现在工资单上。“我们做成了这件事，”他表示。他对国会领导人表示了感谢。
Republicans say their package, the most substantial since Ronald Reagan’s reforms of 1986, is vital to energising the economy and crucial to their chances of keeping control of Congress in midterm elections next November.
共和党人表示，他们的方案是自1986年罗纳德•里根(Ronald Reagan)出台改革以来最重大的税改，此轮税改对于重振经济，对于在明年11月的中期选举中保住该党对国会的控制至关重要。
The centrepiece is a big cut for corporations, which will see their headline income tax rate plunge from 35 per cent to 21 per cent, bringing the US into line with the developed-world average.
税改的核心内容是大幅降低企业税，其标准所得税率将从35%降至21%，使美国与发达国家的平均水平相符。
For individuals, analysts say, long-term gains will be skewed towards the richest Americans, with the middle class — which Mr Trump insists is his priority — seeing much less benefit.
分析人士认为，对于个人，长期收益将会向最富有的美国人倾斜，而中产阶级(特朗普坚称这个人群是他的重点)看得到的好处将会小得多。
The president tweeted that the “fake news” media was demeaning the bill. 美国总统在Twitter上表示，“假新闻”媒体在贬低该法案。
Investors sold US Treasuries yesterday, continuing a sell-off as hawkish central bank comments in Europe, healthy economic data and the US tax cuts forced investors to reappraise whether interest rates — and bond yields — would continue to remain subdued in 2018.
投资者昨日纷纷卖出美国国债，从而延续一轮抛售。欧洲央行官员发表的鹰派言论、健康的经济数据以及美国的减税措施，都迫使投资者重新评估2018年期间利率——以及债券收益率——会不会继续保持低位。
Equities, which have rallied amid expectations of a corporate earnings boost, were little changed in morning trading.
此前被企业盈利提振预期推高的股市，早盘变动不大。
The bill passed the House by 224 to 201 and the Senate by 51 to 48. It did not receive a single vote from Democrats.
税改法案在众议院以224票对201票通过，在参议院以51票对48票通过。它没有得到民主党人的任何支持票。
Paul Ryan, the Republican Speaker of the House, said families making the median household income would receive a $2,059 tax cut next year.
共和党的众议院议长保罗•瑞安(Paul Ryan)表示，中位数收入的家庭明年将获得2059美元的减税。
Mitch McConnell, the Senate majority leader, said: “If we can’t sell this to the American people, we ought to go into another line of work.”
参议院多数党领袖米奇•麦康奈尔(Mitch McConnell)表示：“如果我们不能说服美国人民欢迎这个方案，我们应该改行。”
