★财税专业英语Word文件下载.doc

1、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

2、, 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.

3、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 agg

4、regate 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, althoug

5、h 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

6、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

7、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 div

8、ersion 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 resourc

9、es 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

10、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

11、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 lo

12、wer 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

13、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 fun

14、ction 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 s

15、pending. 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 c