U.S. business leaders yesterday applauded a House-passed tax cut that President Carter has called unsatisfactory, and several urged the Senate Finance Committee to cut corporate taxes even more than the House bill would.

Representatives of the National Association of Manufacturers and he U.S. Chamber of Commerce called for a tax cut of between $25 billion and $30 billion - substantially larger then the $16 billion approved by the House - with about a hird of the cut for businesses to encourage them to buy equipment and build new plants.

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Jack Carlson, chief economist of the Chamber of Commerce, said the Finance Committee should cut corporate tax rates from 48 to 44 percent and cut capital gains taxes by at least $2 billion. Such moves would spark business investment, he said.

Carlson advocated enlarging individual tax cuts from the House's $10.5 billion level to between $17 billion and 620 billion, and raising business tax cuts to between $8 billion and 210 billion. The House bill provides about $3.8 billion in tax cuts for businesses, including a cut in the corporate rate to 46 percent.

In a press conference last week President Carter said he would have "no hesitation" in vetoing a tax bill if the Senate fails to make changes in the House version to conform to the adminstration's desires.

The administration wants to shift more of the tax benefits to persons earning less than $20,000 and give fewer benefits to those making $10,000 or more.

Alan Greenspan, a New York economic consultant who headed President Ford's Council of Economic Advisers, called the administration's insistence on shifting tax breaks away from Higher-income taxpayers a "terribly shortsighted . . . naive approach to tax equity."

Greenspan said that while the "immediate beneficiaries . . . seem to be those in the upper-income brackets, those who gain the most in the end" will be poorer taxpayers who will benefit from increased jobs and investment.

As taxes are cut on individuals with higher incomes as well as corporations, there will be an increase in investment in stocks and in job-creating ventures such as new plants.

Sen. Russell B. Long (D-la.), chairman of the Finance Committee, interjected that under the current tax structure a 6 percent tax-exempt bond is a better investment than a stock-unless a company makes 36 percent profit before taxes. A tax shelter is a "far better investment" than one that creates jobs, he said.

Greenspan said the nation's biggest problem is ever-increasing federal spending. He said he approves of a Republican measure that would cut taxes sharply over the next three years.

Last week Treasury Secretary W. Michael Blumenthal conceded that further tax cuts would be needed in 1980 and 1981. Greenspan said yesterday that "in retrospect" the tax cuts in 1980 and 1981 will be about as big as for $120 billion the so-called Kemp-Roth measure would phase in by 1981.

"But if we have ad hoc tax cuts," Greenspan said, "we will have no impact on the expenditure process," while if the tax cuts are voted three years in advance, Congress will be forced to take measures to slow spending.

Blumenthal warned the committee last week that because of inflation the tax package the Senate passes should be no bigger than the $16 billion, the House approved. Long has said if the budget will permit it he would like to see tax cuts bigger than those contained in the House version.

The administration also is opposed to House provisions affecting taxes on capital gains - profits from the sale of stocks or property such as a house or a plant. But the administration has said it will accept some cuts in capital gains taxes if it can be assured that all the benefits do not go to wealthier taxpayers.

Rolandn Bixler of the National Association of Manufacturers said yesterday that a Republican proposal to cut capital gains taxes by $2 billion actually would result in a net increase in revenues of $3 billion to the Treasury.

Bixler said individuals who have held on to stocks rather than sell them because of high capital gains taxes would be encouraged to sell them if capital gains taxes were lowered.