外贸英语话题王 第142期:国际税收意义

 　　The significance of international taxation¹ 国际税收意义

　　This is really a vivid and interesting lecture.  这节课真是既生动又有趣啊。

　　Do you think? 你认为呢？

　　Definitely. Professor Zhao is one of the best teacher in the Department of Economic Mangement.  肯定的。赵老师是经济管理系最好的老师之一。

　　We are very lucky to be her class.  我们能上她的课真是很幸运啊。

　　From her lecture we can learn a lot of useful knowledge. 从她的课上我们能学到好多有用的知识。

　　Absolutely.  绝对是这样的。

　　From today's lecture, I have an entirely³ new understanding about the International Taxation.  从今天的课上我对国际税收这个概念有了一个全新的认识。

　　I quite agree with Profess² Zhao on the point that international Taxation involves this national sovereignty and taxation rights and interests of the nations,  我特别同意赵老师讲的那一点，她说国际税收既涉及到一国的国家主权和税收权益，

　　but also have influece on the international flow the agent of pruduce and the international development of economy.  又影响到生产要素的国际流动和国际经济的发展，

　　Therefore, it is an essential part of an international economic relations and even international political relations. 因此它是国际经济关系、乃至国际政治关系的重要组成部分。

　　On the contrary, I have some reservations on this point.  我和你恰恰相反。我对那一点有保留意见。

　　I do not think inernational Taxation has anything to do with the political relations.  我不认为国际税收和国际政治之间有什么联系。

　　They belong to complete different fields.  它们分属完全不同的领域。

　　How can these two be mixed up? 两者怎么能够相提并论呢？

　　Don't you know that politics is determined⁴ by economy which we learnt from philosophy in high school? 你难道不记得我们中学时学过的哲学知识吗？经济决定政治。

　　Of course I know the theory, but I do not see in the real life.  我当然知道这个理论，但是在现实生活中我并没有理解这个理论。

　　It's just a theory to me.  它对于我来说就是一条理论而已。

　　As the defintion  of Internalional Taxation says,  正如国际税收的定义所说，

　　it just refers to the tax distributing relationship among countries  国际税收是指两个或两个以上的国家，

　　when two or more countries are exercising their rights to collect tax from the interational tax payers.  在对跨国纳税人行使各自的征税权力的过程中，所发生的国家与国家之间的税收分配关系。

　　It just displays the economic relationship between countries：it has little connection with the politics. 它只是体现了国家之间的经济关系，而和政治关系毫无关联。

　　I don't think so.  我不这样认为。

　　As the development of the world globalization is the key word nowadays.  随着世界的发展，全球化这个词已经成了一个核心词汇。

　　Everything or everybody has a connection with others.  每一件事或者每一个人都和其他事物或其他人联系着。

　　No one dares to say that there is one thing or one person that is isolated⁵ in the world.  没有人敢说有哪件事或哪个人是孤立在这个世界上的。

　　Economics⁶ and politics are connected especially tight. 经济和政治的联系尤为紧密。

　　Well, I have a suggestion.  嗯…我有个主意。

　　We both write an essay on this topic and next lecture.  我们各自写一篇关于这个话题的文章，

　　Let's give our essays to Professor Zhao and see whether your or my theory is more reasonable.  下节课交给赵老师让她评判一下我们两个的理论究竟谁的更合理一些。

　　What do you think? 你认为怎么样？

　　All right.  好的。

　　Deal. 就这么说定了。

1 taxation   

n.征税，税收，税金

参考例句：

• He made a number of simplifications in the taxation system.他在税制上作了一些简化。
• The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

2 profess   

v.声称，冒称，以...为业，正式接受入教，表明信仰

参考例句：

• I profess that I was surprised at the news.我承认这消息使我惊讶。
• What religion does he profess?他信仰哪种宗教？

3 entirely   

ad.全部地，完整地；完全地，彻底地

参考例句：

• The fire was entirely caused by their neglect of duty. 那场火灾完全是由于他们失职而引起的。
• His life was entirely given up to the educational work. 他的一生统统献给了教育工作。

4 determined   

adj.坚定的；有决心的

参考例句：

• I have determined on going to Tibet after graduation.我已决定毕业后去西藏。
• He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。

5 isolated   

adj.与世隔绝的

参考例句：

• His bad behaviour was just an isolated incident. 他的不良行为只是个别事件。
• Patients with the disease should be isolated. 这种病的患者应予以隔离。

6 economics   

n.经济学，经济情况

参考例句：

• He is studying economics,which subject is very important.他正在学习经济学，该学科是很重要的。
• One can't separate politics from economics.不能把政治与经济割裂开来。