财税专业英语(共8页).doc

精选优质文档-倾情为你奉上Phrases:quid pro quo补偿物，交换物，相等物，代用品additional allocation增拨additional budget allocation追加预算advance allocation预付拨款分配appropriate for拨出(款项)供之用(be)tax system税制tax collecting征税ups and downs盛衰的交替变换after-tax income税后收入ballot box投票箱the allocation function配置职能the redistribution function再分配职能the stabilization function稳定职能tax allocation税收分配tax code税收法规tax avoidance避税tax evasion逃税tax exemption免税tax reduction减税tax refund退税tax liability纳税义务New words:aggregaten.合计, 总计, 集合体adj.合计的, 集合的, 聚合的v.聚集, 集合, 合计offsetn.偏移量, 抵消, 弥补, 分支, 平版印刷, 胶印vt.弥补, 抵消, 用平版印刷vi.偏移, 形成分支presumptionn.假定propertyn.财产, 所有物, 所有权, 性质, 特性, (小)道具expansionn.扩充, 开展, 膨胀, 扩张物, 辽阔, 浩瀚contractionn.收缩, 缩写式, 紧缩countercyclicaladj.经反周期的（指与商业周期既定阶段发展方向相反的,如在商业周期高涨阶段采取通货紧缩政策,以防止通货膨胀等问题出现）philosophicaladj.哲学的coerciveadj.强制的, 强迫的valuationn.估价, 评价, 计算presuppositionn.预想, 假设analogousadj.类似的, 相似的, 可比拟的Tax functions税收职能Taxes have four major functions: (1) to finance goods and services provided by the government; (2) to change the allocation of resources; (3) to redistribute income; and (4) to stabilize aggregate demand in the economy.税收拥有四项主要职能：（1）为政府提供公共服务和公共产品筹措资金；（2）调整资源的配置；（3）实现收入的再分配；（4）稳定经济总需求。The financing function of taxes税收的资金筹措职能Traditionally, the primary purpose of a tax was to pay for goods and services provided by the government. The financing function of taxes remains important, although taxes have other purposes today. Taxes are the main source of revenue or income for government and provide the chief means of covering current costs or expenditures.传统意义上，税收最初的作用是为政府供给公共物品与公共服务提供资金。虽然税收目前的用途更为广泛，但是资金筹措职能的重要性丝毫不减。税收是政府收入（译者注：从各种来源的政府收入拨给支付公共支出的费用）和收益（译者注：用一段时间的劳力或服务而换得的金钱收益或同等收益）的主要来源，并且提供了偿付政府日常开支和支出的重要手段。The major issue involving the financing function of taxes is their effect on the efficient use of scarce resources. Taxes divert resources away from alternative uses. These uses may be a source of lesser benefits than the uses to which these resources are put in the public sector. However, if taxes divert resources away from their best alternative use, they are a source of allocative inefficiency.税收资金筹措职能内含的重要问题是其自身在稀缺资源有效配置方面的影响。税收将资源从可选用途中转移出来。依据是同等资源运用于公共部门所产出的效益更多。但是，如果税收将资源转移出最佳用途，将导致资源配置无效。The allocation function of taxes税收的配置职能In the financing function, the diversion of resources by taxes from the private sector is done under the presumption that resources are used efficiently in the private sector. Thus, the primary concern of the government is to divert resources in a manner that does not interfere, or interfere the least, with the allocation of resources in the private sector. If resources are not efficiently allocated in the private sector, taxes can be purposely used to have non-neutral effects; that is, taxes can be used to change the allocation of resources.在资金筹集职能上，通过税收将资源转移出私人部门存在一个前提假设：即资源在私人部门能够得到有效利用。因此，政府对于资源在私人部门分配最基本的态度是不干预或最低限度的干预。（因此，政府首要考虑的是如何以一种对私人部门资源配置不干预或最小干预的方式来转移资源。）如果资源未能在私人部门得到有效配置，税收将有目的地被用于产生具倾向性的影响，换言之，税收可用于调整资源配置。The redistribution function of taxes税收的再分配职能The redistribution function of taxes raises the question of the appropriation way of distributing taxes among taxpayers. Taxes and tax rates can be selected in a manner that alters the pattern of income groups and towards others. For example, progressive income tax rates take a higher percent of income for higher incomes than for lower. Progressive income tax rates would be expected to shift the after-tax income pattern away from higher income groups to lower income groups. This effect, however, can be offset in part or in whole by tax deduction, credits, and the like which higher income groups can take advantage of in order to minimize their tax payments. Tax incidence studies try to find out who really pays taxes.税收的再分配职能引发了一个问题，即在纳税人之间分摊再分配税的方式。确定税种和税率的方式是：改变收入群体的（收入）特征，使其彼此相互接近。（税收再分配职能引发的问题是如何在纳税人之间合理地分配税收。税种和税率的选择方式可以改变多收入组别之间的分配状态，使之变为其他状态。）例如，累进制所得税率对收入的高端部分征收比低端部分更高的百分比。累进制所得税率以低收入群体而非高收入群体的税后收入作为参考标准。然而，这种影响作用部分或全部被减税、贷款等高收入群体用以最小化税务支出的手段抵消。（然而，这种效应会部分或全部地被税收减免、抵扣，以及类似手段抵消掉，高收入群体可以利用这些手段使其税收支付最小化。）税负研究试图查明纳税的真正主体。The stabilization function of taxes税收的稳定职能The stabilization function of taxes views taxes as a variable that can be altered to direct the economy toward economic stability; that is full employment and a stable price level. An increase in taxes normally reduces private consumption and saving, therefore reducing private spending. A decrease in taxes increase private consumption and saving, and therefore has the opposite effect on private spending. Thus, taxes can play an important role in changing the level of private spending demand. When the economy is near or at full employment and is experiencing inflation, tax rates can be increased to reduce inflationary pressures. When the economy is experiencing declining real output and rising unemployment, tax rates can be cut in order to increase private spending.税收的稳定功能将税收视为引导经济趋于稳定的变量，所谓经济稳定指充分就业和价格平稳。提升税赋通常导致私人消费及储蓄的减少，因而降低了私人支出，与此相对，降低税赋则增加了私人消费及储蓄，即增加了私人支出。当经济接近或出于充分就业并存在通胀预期时，提升税率可以缓解通胀压力。当经济面临实际产出衰退和失业增加预期时，降低税率可以刺激私人支出。Taxes can be viewed as a fiscal policy variable to be changed depending upon overall economic conditions. This role places taxes in quite a different perspective than the role in which they are traditionally seensimple as a method of finance. The 1964 income tax cut and the 1975 and 1976 income tax cuts in U.S. are illustrations of taxes being used to stabilize the economy. Tax credits, such as the investment tax credit, have also used for this purpose.税收可被视为财政政策的因变量，受经济整体情况的影响。这使得税收不再扮演传统意义上单一财政手段的角色。美国1964年及1975到1976年的所得税降低是税收被用于稳定经济的例证。税收扣除同样被用于此目的，譬如投资税扣除。The tax system also has properties which provide the economic stability. During periods of economic expansion, tax collections tend to automatically rise because of the growth in tax bases such as sales and income. This automatic growth in taxes tends to slow down the expansion. During periods of economic contraction, tax collections tend to slow down the decline in economic activity. Therefore, even if tax rates are not changed during the ups and downs in the economy, tax collections automatically change in a way that tends to stabilize the economy. This automatic countercyclical behavior in tax collections has made an important contribution to economic stability in the past.税收系统还具有为经济提供稳定性的功能。在经济扩张时期，征税会自然增长，这种税收的自然增长基于销售和收入。由此，税收的自然增长趋势会放缓经济的扩张。与此相对应，在经济收缩时期，征税可以缓解经济活动的衰退。因而，即使税率在经济波动周期中不作调整，征税依旧可以自动发挥稳定经济的作用。征税的反经济周期行为一直以来为稳定经济作着贡献。Philosophical views concerning taxes关于税收的哲学视角Two philosophical views exist concerning the relationship between the government and the taxpayer. The first view considers the relationship to be voluntary, and the second view considers it to be involuntary or coercive.关于政府和纳税人之间关系的哲学观点有两种。一种将这种关系视为自愿性的，另一种认为其是非自愿性的或强制性的。1、taxes as voluntary payments作为自愿性支付的税收Taxes may be viewed as voluntary payments; that is, as amounts paid voluntarily by taxpayers for goods and services demanded by them. In this “voluntary exchange” relationship, taxes are prices that reflect, on the demand side, the marginal valuation that taxpayers have for public goods and services; on the supply side, they reflect the economic cost of producing goods and services.税收被视为自愿性支付，即由纳税人为其所需公共产品和公共服务自愿支付的金额。在这种“自愿交换”关系中，税收是价格的反映。对于需求方而言，税收是纳税人对公共产品和公共服务的边际评价；对于供给方而言，税收是公共产品和公共服务的经济成本。The voluntary payment view of taxes stresses a quid pro quo relationship between the government and the taxpayer; namely, taxpayers give up something in the form of taxes in order to get in return what they are willing to pay for government goods and services. The voluntary payment view of taxes presupposes that taxpayers preference are transmitted through the ballot box to the representative of taxpayers, just as consumers preference are transmitted through prices to producers.税收自愿支付论强调政府和纳税人之间的等价交换关系，即纳税人以纳税的形式放弃部分权利，获得期望的回报。税收自愿支付论假设纳税人的偏好是通过“投票箱”传递给纳税人代表的，正如消费者的偏好是通过价格传递给生产者的一样。2、taxes as involuntary payments作为非自愿性支付的税收A contrasting view perceives taxes as involuntary payments. This view stresses the point that taxpayers have no choice but to pay their taxes. Thus, it is argued that the relationship between the government and taxpayers is not analogous to the voluntary relationship between sellers and buyers in the private economy.另一种对立观点认为税收是非自愿性支付。该观点强调纳税人在是否纳税上无可选择。因此，政府和纳税人之间的关系与私人经济中买卖双方间的自愿关系不具有相似性。Both of these views can be beneficial in helping to understand taxes and the relationship between taxpayers and government. Buyers in the economy, as compared to taxpayers, are generally freer to “buy” or not to buy. Once decisions are made concerning government expenditures, individual taxpayers do no have the choice to pay or not to pay taxes. However, the relationship between the government and taxpayers in a democratic society is not totally coercive. If the democratic decision-making process is working correctly, taxpayers as a group are not getting what they want, they can choose to elect new representatives. It should be acknowledged, however, that individual wants are better fulfilled in the private economy than they are in the public sector. The efficiency of both depends upon how well they provide the goods and services demanded by the public.上述两种观点都有助于理解税收以及纳税人和政府的关系。经济领域的购买者被当作纳税人的参照，市场中的买主通常可以自由地选择购买与否。一旦决策与政府支出相关，作为个体的纳税人是无法选择纳税与否的。但是，民主社会中的政府与纳税人关系并非绝对强制。民主决策程序的合理运用使作为群体的纳税人能够在不满现状的情况下选举新的（利益）代表。然而，不可否认，个体偏好在私人经济领域能够得到比在公共部门更好的满足。市场（私人部门）和政府（公共部门）的效率都有赖于满足公众产品和服务需求的程度。Sentence patterns1、Government activity requires the reallocation of resources from private to government use.政府部门要求资源从私人部门转移到政府部门进行重新分配。2、Individuals must be induced to surrender their right to command resources for their own private uses so that government authorities can then obtain those rights for the purpose of providing goods and services.必须诱导个人放弃享用自己资源的权利，以使政府获得这些权利并将其用于提供公共产品和公共服务。3、Taxes are compulsory payments associated with certain activities.税收指与特定活动相关的强制性（义务的）支付。4、The ability of individuals to command resources is reduced, because taxation reduces income for spending on market goods and services.个人支配资源的能力下降了，因为税收减少了用于购买产品和服务的收入。5、The revenue collected by government are used to bid for resources necessary to provide government goods and services and to provide income support payments to recipients of government transfers.政府获得的收入被用于购买必要的资源以提供政府的产品和服务，或者被用于政府的转移支付来为领受者提供收入资助。6、Government finance often has significant and complicated effects on the private choices made by citizens.政府融资经常对居民的私人选择产生重大而又复杂的影响。7、The distribution of the burden of government finance should coincide with commonly held notions of fairness and the ability to pay.为政府融资的负担分配应该符合人们通常持有的公平和支付能力的观念。8、The system of government finance should raise revenue with only minimal loss in efficiency in the private sector.政府融资制度应该在提高收入的同时，使私人部门的效率损失最小。9、A government finance system should be relatively easy to administer.政府融资制度应当相对易于管理。10、Understanding the incentives for tax evasion provides a useful starting point to the development of policies to fight it.理解纳税人的逃税动机，对于制定反逃税政策是极其有帮助的。11、In the United States, the federal tax system relied entirely on indirect taxes, with heavy emphasis on tariffs before World War One.美国在第一次世界大战前，联邦税制完全依赖于间接税，特别是注重关税。12、The U.S. system relies more on income and less on indirect taxes.美国税制较多地依赖所得税，较少依赖间接税。13、A tax system must have rules for payment that are easily understood by citizens and enforceable at low cost.税收制度必须易于公民理解，并能以较低成本实施。14、Tax evasion is noncompliance with the tax laws by failing to pay taxes than are due.逃税指由于未缴纳应纳税款而违反税法的行为。15、The question of tax compliance and evasion is essentially a legal problem with economic aspects.纳税和逃税问题本质上是经济方面的法律问题。16、Tax avoidance is a change in behavior to reduce tax liability.避税是减少纳税义务的变相行为。17、From the legal point of view, a distinction exists between the concepts of tax evasion and tax avoidance.从法律的角度，逃税和避税概念之间存在着差别。18、Tax and changes are withdrawn from the private sector without leaving the government with a liability to the payee.税收和规费是向私人部门征收的，政府无需向付款人承担偿还义务。19、The overall level of taxation in the United States is comparatively low.美国税收的总体负担水平是比较低的。20、The tax structure should facilitate the use of fiscal policy for stabilization and growth objectives.税收结构应有利于财政政策的运用，而这一政策是为了达到稳定和增长的目的。21、Taxes may be imposed in the product or in the factor markets.税收可以针对产品进行征收或在要素市场中征收。22、Taxes may be imposed on the sellers or the buyers side of the market.税收可以针对市场中的卖方或买方征收。23、Taxes may be imposed on households or firms.税收可以针对家庭或厂商征收。24、Taxes may be imposed on the holding of wealth or stocks rather than on transaction or flows generated in current production.税收可以对财富或股份的占有征收，而不是根据现行生产的交易或流转进行。25、Administrative and compliance costs affect the choice of tax base, tax rates, and the amount of tax evasion.征管费用和执行费用对税基、税率和逃税金额的选定都具有影响。Supplement1、财政拖累财政拖累（Fiscal Drag）是指由于税收起点的上涨与通货膨胀水平不符，导致税务收入的上升，人民实际收入减少。例子：假使某人一年收入为20000美元，当时收税起点为5000美元以上收税20%，这样他一年缴税为（20000-5000）×0.2 = 3000美元，即收入的15%。现在假使由于通货膨胀，其收入上涨5%，至21000美元，但政府将税收起点上调2%（即5100美元以上收税20%），那么他今年将缴税（21000-5100） ×0.2=3180美元，即收入的15.14%。这样使得收入中缴税比例提高，导致财政拖累。2、税级攀升税级攀升（Bracket Creep）用以描述通货膨胀将薪酬推高至较高税收级别（Tax Brackets）。由于很多累进税制并不会因通货膨胀而调整，当通货膨胀发生，薪酬的账面水平上涨时会被征以更高的税，但薪酬的实际水平可能根本没有增长。这样除非累进税制或税率进行调整来补偿薪酬的损失，否则会导致实际的税收会增长。3、政治影响虽然采用指数连动税级（Index-linked Tax Brackets）可以克服（账面的）财政拖累，但这可能会引起政治上的不满。这是由于很多投票人对财政拖累并不知晓，政府因此会更偏向仅仅每几年人工调整税收水平，虽然这样会引起实际收入的下降，但纳税人反而会认为政府实际提供了更多税务优惠。专心-专注-专业