Recently, Trump proposed reciprocal tariffs to improve the trade deficit. Taiwan's tax rate is 32%, and currently, 70% of Taiwan's exports to the United States are tariff-free, which has a significant impact. Additionally, Trump has set different tax rates for countries like Japan, China, and the European Union. According to his calculation formula, if the United States wishes to eliminate a trade deficit with a certain country, it must raise tariffs. For example, concerning China, the U.S. deficit would require raising the tax rate to 67%, but in a show of mercy, it is set at 34%. Trump's formula emphasizes reducing imports but overlooks the importance of increasing exports in reducing the deficit. Although the high tariffs of certain countries affect American businesses, he should consider adopting the Swiss formula to more effectively lower high tariffs rather than solely relying on reciprocal tariffs. The Swiss formula can significantly reduce tariffs above a certain coefficient, thereby improving the trade environment, but the final discussions failed to reach a consensus.