经济学人393:避税 数据革命

 　　Tax evasion¹

　　避税

　　The data revolution

　　数据革命

　　It will soon be a lot harder to hide money overseas

　　要寻找资金的“海外掩体”将难上加难

　　THE war on those stashing² undisclosed money offshore³ intensified⁴ this week when 47 countries, including the Group of 20 and some prominent tax havens⁵, sealed a pact⁶ that will shake up the sharing of tax information. Under the present system, countries have to file requests with each other for data on suspected cheats. Even reasonable enquiries are often rejected as “fishing expeditions”. In future the signatories—and dozens of others that will be pressed into joining later—will automatically exchange information once a year. This will include bank balances, interest income, dividends⁷ and the proceeds of sales, which can be used to assess capital-gains tax.

　　本周，随着47个国家共同签署了关于提高税务信息共享标准的协议，打击海外资金藏匿的战争愈演愈烈，而上述国家当中还包括了“20国集团”以及其他一些著名的“避税天堂”。在现有的机制下，国家之间对涉嫌舞弊的财务信息的追查必须通过发函请求的方式来完成。有时一些较为合理的信息追查请求都会被认定为“钓鱼式刺探”，遭到拒绝。在未来，所有协议签署国都会每年一度自动共享交换财务信息，而许多未签署的国家接着也会迫于压力加入到这一协议当中。协议中要求共享的信息包括银行存款、利息收益、股息分配和销售收益情况，都是能够被用于衡量企业资本利得税的指标。

　　Some countries are likely to set up special arrangements, with reduced penalties, to encourage non-compliant taxpayers⁸ to bring money home now rather than wait to be caught once the new system kicks in, probably in 2017. The deal also increases pressure on banks to identify the ultimate owners of shell companies and trusts, behind which tax evaders often hide.

　　部分国家政府倾向于在较为温和的惩罚条件下，实施特殊的安排以鼓励偷税漏税者马上把钱转回国内，以免在2017年很可能推出的新系统力量下被抓出来。同样地，政府还对银行施加压力，要求他们识别出空壳公司与信托基金的最终控制人，让偷税漏税者无处可藏。

　　避税.jpg

　　The catalyst⁹ for the agreement was America's Foreign Account Tax Compliance¹⁰ Act (FATCA). The law, passed in 2010, will soon impose stiff penalties on foreign financial firms that fail to declare their American clients. Once America began pushing for automatic declarations, other big countries did the same.

　　本次协议的催生因素是美国国外账户应税法案（America's Foreign Account Tax Compliance Act，FATCA）的颁布。这部2010年通过的法案，将要求政府对未按要求披露美国本国客户情况的外国金融公司进行严厉的惩罚。一旦美国开始推行自动财务信息披露的机制，其他大国也会纷纷效仿。

　　The most eye-catching signatory to the accord is Switzerland, whose banks were at the centre of the scandals that gave rise to FATCA. The world's most famous offshore wealth-management centre was built on supposedly ironclad bank secrecy¹¹, but it has been forced to buckle¹² under international pressure. This is momentous¹³: for the Swiss, agreeing to swap¹⁴ client data systematically¹⁵ is the cultural equivalent of Americans giving up guns. Singapore, which has earned a reputation as the Switzerland of the East, is also a party to the deal.

　　本次最引人注目的协议签署国便是瑞士。瑞士的银行深陷财务丑闻当中，并由此导致了FATCA法案的颁布。作为世界上最著名的海外资金管理中心，瑞士的银行本应是银行机密坚守者，然而迫于国际压力他们不得不做出让步。这是一项非常重大的变化：对于瑞士来说，彻底地对外交出银行客户数据就等同于让美国人放弃自己的武器使用权。而有着“东方瑞士”美誉的新加坡，同样地签署了这份协议。

　　Several challenges must be overcome to make it work. Data-collection systems need to be upgraded and harmonised. Even the most sophisticated tax authorities could struggle to process the deluge¹⁶ of information coming their way. Without assistance, poor countries whose elites¹⁷ dodge¹⁸ taxes using rich-world havens will not reap the benefits.

　　为了使新机制顺利运行，有几大问题需要克服。首先是数据采集系统的更新与协调。就算是最成熟的税务机关，要处理即将到来的巨量数据也同样是一个非常棘手的任务。贫困国家的精英们往往通过富裕国家的“避税天堂”来偷税漏税，而在没有外来助力的情况下，这些贫困国家也难以在此协议中获益。

　　More havens need to be brought into the fold. Britain's offshore satellites, such as Jersey¹⁹ and the Cayman Islands, are grudgingly²⁰ on board. But it will be harder to corral Panama, Dubai and the havens dotted around the Indian and Pacific Oceans. Until they sign up, the likes of Switzerland and Luxembourg may have an excuse to drag their feet in implementing²¹ the new rules.

　　其次，还有更多的“避税天堂”需要被带入此协议标准当中。就像是泽西岛和开曼群岛等英国离岸属地一样，勉强地加入了该协议。而要将巴拿马、迪拜以及环太平洋和环印度洋分布的海外“避税天堂”等地也纳入协议当中则更为艰难。只要这些国家一天不加入该协议，像瑞士和卢森堡之流便有借口去拖延新机制的执行。

　　Still, the pace of change has been remarkable²². Global information exchange, unthinkable a decade ago, is within reach. Tax evaders can be ingenious, but their options are narrowing fast.

　　但就总体而言，这已经是一次非凡的转变。十年前如白日梦一般的全球信息交换机制已经在咫尺之间。避税者们虽然十八般武艺俱全，但可供他们使用的花招已经不多了。

1 evasion   

n.逃避，偷漏(税)

参考例句：

• The movie star is in prison for tax evasion.那位影星因为逃税而坐牢。
• The act was passed as a safeguard against tax evasion.这项法案旨在防止逃税行为。

2 stashing   

v.贮藏( stash的现在分词 )；隐藏；藏匿；藏起

参考例句：

3 offshore   

adj.海面的，吹向海面的；adv.向海面

参考例句：

• A big program of oil exploration has begun offshore.一个大规模的石油勘探计划正在近海展开。
• A gentle current carried them slowly offshore.和缓的潮流慢慢地把他们带离了海岸。

4 intensified   

v.（使）增强， （使）加剧( intensify的过去式和过去分词 )

参考例句：

• Violence intensified during the night. 在夜间暴力活动加剧了。
• The drought has intensified. 旱情加剧了。 来自《简明英汉词典》

5 havens   

n.港口，安全地方( haven的名词复数 )v.港口，安全地方( haven的第三人称单数 )

参考例句：

• Your twenty havens would back out at the last minute anyhow. 你那二十个避难所到了最后一分钟也要不认帐。 来自辞典例句
• Using offshore havens to avoid taxes and investor protections. 使用海面的港口避免税和投资者保护。 来自互联网

6 pact   

n.合同，条约，公约，协定

参考例句：

• The two opposition parties made an electoral pact.那两个反对党订了一个有关选举的协定。
• The trade pact between those two countries came to an end.那两国的通商协定宣告结束。

7 dividends   

红利( dividend的名词复数 )； 股息； 被除数； （足球彩票的）彩金

参考例句：

• Nothing pays richer dividends than magnanimity. 没有什么比宽宏大量更能得到厚报。
• Their decision five years ago to computerise the company is now paying dividends. 五年前他们作出的使公司电脑化的决定现在正产生出效益。

8 taxpayers   

纳税人，纳税的机构( taxpayer的名词复数 )

参考例句：

• Finance for education comes from taxpayers. 教育经费来自纳税人。
• She was declaiming against the waste of the taxpayers' money. 她慷慨陈词猛烈抨击对纳税人金钱的浪费。

9 catalyst   

n.催化剂，造成变化的人或事

参考例句：

• A catalyst is a substance which speeds up a chemical reaction.催化剂是一种能加速化学反应的物质。
• The workers'demand for better conditions was a catalyst for social change.工人们要求改善工作条件促进了社会变革。

10 compliance   

n.顺从；服从；附和；屈从

参考例句：

• I was surprised by his compliance with these terms.我对他竟然依从了这些条件而感到吃惊。
• She gave up the idea in compliance with his desire.她顺从他的愿望而放弃自己的主意。

11 secrecy   

n.秘密，保密，隐蔽

参考例句：

• All the researchers on the project are sworn to secrecy.该项目的所有研究人员都按要求起誓保守秘密。
• Complete secrecy surrounded the meeting.会议在绝对机密的环境中进行。

12 buckle   

n.扣子，带扣；v.把...扣住，由于压力而弯曲

参考例句：

• The two ends buckle at the back.带子两端在背后扣起来。
• She found it hard to buckle down.她很难专心做一件事情。

13 momentous   

adj.重要的，重大的

参考例句：

• I am deeply honoured to be invited to this momentous occasion.能应邀出席如此重要的场合，我深感荣幸。
• The momentous news was that war had begun.重大的新闻是战争已经开始。

14 swap   

n.交换；vt.交换，用...作交易

参考例句：

• I will swap you my bicycle for your radio.我想拿我的自行车换你的收音机。
• This comic was a swap that I got from Nick.这本漫画书是我从尼克那里换来的。

15 systematically   

adv.有系统地

参考例句：

• This government has systematically run down public services since it took office.这一屆政府自上台以来系统地削减了公共服务。
• The rainforest is being systematically destroyed.雨林正被系统地毀灭。

16 deluge   

n./vt.洪水，暴雨，使泛滥

参考例句：

• This little stream can become a deluge when it rains heavily.雨大的时候，这条小溪能变作洪流。
• I got caught in the deluge on the way home.我在回家的路上遇到倾盆大雨。

17 elites   

精华( elite的名词复数 )； 精锐； 上层集团； （统称）掌权人物

参考例句：

• The elites are by their nature a factor contributing to underdevelopment. 这些上层人物天生是助长欠发达的因素。
• Elites always detest gifted and nimble outsiders. 社会名流对天赋聪明、多才多艺的局外人一向嫌恶。

18 dodge   

v.闪开，躲开，避开；n.妙计，诡计

参考例句：

• A dodge behind a tree kept her from being run over.她向树后一闪，才没被车从身上辗过。
• The dodge was coopered by the police.诡计被警察粉碎了。

19 jersey   

n.运动衫

参考例句：

• He wears a cotton jersey when he plays football.他穿运动衫踢足球。
• They were dressed alike in blue jersey and knickers.他们穿着一致，都是蓝色的运动衫和灯笼短裤。

20 grudgingly   

参考例句：

• He grudgingly acknowledged having made a mistake. 他勉强承认他做错了。 来自《简明英汉词典》
• Their parents unwillingly [grudgingly] consented to the marriage. 他们的父母无可奈何地应允了这门亲事。 来自《现代汉英综合大词典》

21 implementing   

v.实现( implement的现在分词 )；执行；贯彻；使生效

参考例句：

• -- Implementing a comprehensive drug control strategy. ――实行综合治理的禁毒战略。 来自汉英非文学 - 白皮书
• He was in no hurry about implementing his unshakable principle. 他并不急于实行他那不可动摇的原则。 来自辞典例句

22 remarkable   

adj.显著的，异常的，非凡的，值得注意的

参考例句：

• She has made remarkable headway in her writing skills.她在写作技巧方面有了长足进步。
• These cars are remarkable for the quietness of their engines.这些汽车因发动机没有噪音而不同凡响。