林超伦实战口译练习笔记 第25期:各国税收体系多样化

 Tax systems and regimes must be modernized¹ if we are to meet the wider economic challenge. So we must:

要应对更广的经济挑战就必须实现税收体系和政体的现代化，所以我们必须要：

respond effectively to anti-competitive tax practices;

对不利于竞争的税务做法做出有效应对；

ensure that our tax system is efficient; and eliminate unnecessary rigidities in the tax system that act as a barrier to business.

确保税收体系是有效的；并且彻底消除阻碍商业的税收体系弊端

At the same time, the UK recognizes that tax systems in different countries need to respond in different ways to the challenges we face. The tax systems we have each developed are based on cultural preferences which are at the heart of our individual national policies and preferences. For example, EU member states have to fund differing levels of public services and have different preferences for one tax over another.

同时，英国承认不同国家的税收体系在面临挑战时需要做出不同的应对措施。我们各自发展的税收体系是基于文化倾向的，这是我们独立国家政策和倾向的核心。欧盟成员国必须不同程度的投资公共服务并在税收方面有不同的参数。

And different tax systems also allow governments to respond to national preferences on the role, structure and aims of taxation². We do not need to question this diversity. We do not need to harmonize to meet the challenges we face- But we do need to foster the natural dynamism within our economies.

不同的税收体系还要允许政府对国家参考作用，结构，税收目标做出反应。我们不需要置疑这一多样化，我们不需要在面临挑战时和谐共处，但我们需要培养我们经济中的自然动力。

I see no contradiction between taking effective action against abuse and harmful tax competition and building a dynamic economy. The key is to preserve that natural dynamism while strengthening the effective cooperation between governments. Countries across the globe have a choice.

在我看来，针对滥用有害税收竞争采取有效措施和建立动态经济并不冲突。重点是加强政府间有效合作时保持自然动力。全球国家都可做出选择

either to turn inwards in which case we will fail to respond effectively to anti-competitive lax practices which inhibit36 the development of competition;

只顾国内，这样我们就不能对妨碍竞争发展的不利于竞争的税务做法做出有效回应了。

or to face the global challenge and work with partners to allow fair tax competition to flourish;

或面对全球挑战与同伴合作使得公平的税收竞争蓬勃发展。

allow the creation of efficient tax systems based on broad bases and low rates; and counter pressures for tax harmonization.

允许广泛基层和低利率基础上的有效税收体系创新；并且抵消税收协调的压力。

Secrecy⁴, lack of transparency and discrimination are all examples of anti-competitive practices. Lack of transparency and secrecy encourage tax evasion⁵ and avoidance which in turn inhibits⁶ governments' ability to apply their tax laws fairly and effectively to individuals and business alike.

保密，缺乏透明度和歧视都是不利于竞争做法的例子。缺乏透明度和保密导致逃税和避税，反过来又妨碍政府对个人和公司公平有效使用税法的能力。

The result is that the respect for Jaw⁷ is undermined and that in turn can result in distortion of the market and economic growth and development. The UK sees transparency and exchange of information as being essential for effective competition.

结果是削弱对法律的尊重，并进一步导致市场经济增长和发展和扭曲。英国将透明度和信息交换看成是有效竞争所必须的。

But exchange of information and transparency alone are not sufficient to allow fair tax competition to flourish. When tax systems discriminate⁸ between companies of the same size carrying on tile same line of business then, by definition, we do not have a level playing field.

但仅信息交换和透明度还不足以使公平的税收竞争发展繁荣。当同一产业相同规模的公司受到税收体系的歧视时，我们自然就没有公平竞争可言了。

And though in some cases an element of discrimination may be soundly based in economics to compensate⁹ for failures in the market, in most it is not. Where the design; of tax measures is such that commercial decisions are distorted in a discriminatory way, this will inhibit³, not enhance stable and sustainable economic growth.

尽管有些情况下，歧视的元素可能是基于市场失败中的经济补偿，但不大部分情况下不是的。如果税收措施的设计以歧视的方式扭曲商业决策，那这些措施将会阻碍，而不是推进稳定持续的经济增长。

The UK supports action to limit discriminatory practices that are anti-competitive.

英国支持限制不正当竞争的歧视做法。

1 modernized   

使现代化，使适应现代需要( modernize的过去式和过去分词 )； 现代化，使用现代方法

参考例句：

• By 1985 the entire railway network will have been modernized. 等到1985年整个铁路网就实现现代化了。
• He set about rebuilding France, and made it into a brilliant-looking modernized imperialism. 他试图重建法国，使它成为一项表面华丽的现代化帝业。

2 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。

3 inhibit   

vt.阻止，妨碍，抑制

参考例句：

• Don't let ego and greed inhibit clear thinking and hard work.不要让自我和贪婪妨碍清晰的思维和刻苦的工作。
• They passed a law to inhibit people from parking in the street.他们通过一项法令以阻止人们在街上停车。

4 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。

5 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。

6 inhibits   

阻止，抑制( inhibit的第三人称单数 )； 使拘束，使尴尬

参考例句：

• A small manufacturing sector inhibits growth in the economy. 制造业规模太小有碍经济增长。
• His bad English inhibits him from speaking freely. 他英语学得不好，这使他不能表达自如。

7 jaw   

n.颚，颌，说教，流言蜚语；v.喋喋不休，教训

参考例句：

• He delivered a right hook to his opponent's jaw.他给了对方下巴一记右钩拳。
• A strong square jaw is a sign of firm character.强健的方下巴是刚毅性格的标志。

8 discriminate   

v.区别，辨别，区分；有区别地对待

参考例句：

• You must learn to discriminate between facts and opinions.你必须学会把事实和看法区分出来。
• They can discriminate hundreds of colours.他们能分辨上百种颜色。

9 compensate   

vt.补偿，赔偿；酬报 vi.弥补；补偿；抵消

参考例句：

• She used her good looks to compensate her lack of intelligence. 她利用她漂亮的外表来弥补智力的不足。
• Nothing can compensate for the loss of one's health. 一个人失去了键康是不可弥补的。