稅收優惠
2023復習正是強化復習階段，在考研英語中占了40分，所以考研英語閱讀是英語科目中重要的一項。名師老師曾建議過考研生需要堅持每天泛讀10-15分鐘的英文原刊。強烈推薦了雜志《經濟學人》.雜志中的文章也是考研英語的主要材料來源.希望考研考生認真閱讀，快速提高考研英語閱讀水平。 Tax breaks 稅收優惠 Bribing the taxpayer 討好納稅人 Wasteful tax perks are sadly common 遺憾的是，稅收優惠經常被浪費 ANY talk of tax reform in Americaquickly turns to tax expenditures, meaning the code s myriad exemptions, deductions andcredits. 一談到美國的稅收改革，很快就能轉向稅式支出這個話題，這意味著大量的稅收減免和政府收入減少。 These now cost 7% of GDP. Economists deride many of them as handouts for influentialfirms and middle-class voters. 現在這些優惠占到了GDP的7%。經濟學家嘲笑他們受惠者中許多人都是頗有影響力的企業和中產階級選民。 But for just that reason, politicians are reluctant to curb them. 但也就是這個原因促使政客不愿意減少相關優惠。 A new paper from the IMF suggests other countries have much the same problem. 國際貨幣基金組織的一篇新文章表明，有很多國家存在同樣的問題。 America, it turns out, is not the most profligate provider of tax breaks. 事實證明，美國在稅收減免優惠方面并不是最大方的。 Australia and Italy spend more on them, as a proportion of their GDP. 澳大利亞和意大利的稅收優惠所占GDP份額更高， Britain and Spain are not far behind. 英國和西班牙的稅式支出緊隨其后。 The bulk of the spending goes on individual income-tax relief for things like saving forpensions and interest payments on mortgages. 大部分個人所得稅被養老保險和抵押貸款利息抵免。 That Europe still spends lavishly on tax discounts in spite of its fiscal problems is especiallystriking. 盡管歐洲財政問題舉世矚目，但其在稅收優惠方面依然大手筆。 Italy gives away 1.8 billion each year on tax breaks for farmers alone. 意大利政府每年對農民的稅收優惠金額高達18億歐元。 Germany spends over 2 billion a year subsidising bonus payments for working evenings andweekendsan incentive first introduced by the Nazis to boost munitions production duringthe second world war. 德國每年耗費超過20億獎金補貼給那些上夜班和周末加班的人士這項獎勵首次使用是在第二次世界大戰期間，是時納粹為了提高彈藥生產率而頒布了這項優惠。 The financial crisis has been a missed opportunity to cut this sort of outdated largesse,says Pierre Leblanc of the OECD. 經合組織工作人員Pierre Leblan表示金融危機是縮減稅收優惠的絕妙機會，但是卻被錯過了。 While some countries have trimmed them to help cut their deficits, others, like Britain andFrance, have introduced new ones to encourage investment. 雖然有些國家為了削減赤字而減少了稅收優惠，像英國和法國也已經為了鼓勵投資而另辟蹊徑。 Overall, they remain at a similar level to before the crisis. 但是，總的來說他們的稅收優惠仍處于危機前水平。 The IMF argues that now is the time to roll back tax breaks to help cut budget deficits. IMF認為，現在是時候削減稅收優惠了，以達到削減預算赤字的目標。 Regular review would increase scrutiny of outdated perks. 定期審查將增加對過時津貼的安全性。 Many could be replaced with more targeted measures: most of the benefit is currentlyenjoyed by the rich rather than those needing help. 許多優惠可以更換為更有針對性：就目前而言，大多數優惠項目都是大而廣泛的，而稅收優惠的受惠者多為有錢人而不是那些真正需要的人。 For instance, over half of income-tax breaks in America go to the richest 20% of households,according to the Congressional Budget Office. 根據國會預算辦公室數據顯示，例如，美國20%的最富有家庭的所得稅減免超過所得稅額的一半， The poorest 20% are left with just 8% of the pie. 而20%的最窮家庭的稅收優惠卻只有其所得稅額的8%。 Spain is reviewing its tax expenditures as part of its austerity drive. But Italy is a moretypical case. 西班牙政府正在審閱其稅式支出的緊縮計劃。但意大利在方面更快一步。 The IMF sees scope for making savings of up to 61 billion. 國際貨幣基金組織認為該計劃的實施能至少節約610億歐元。 Yet the latest budget law, passed last month, requires tax breaks to be pruned by just 10billion by 2023. 然而上個月通過的最新預算法案要求，僅需到2023年以前，縮減100億歐元的稅收優惠便可。 Even that proved politically unpalatable: on January 21st the government was reported tobe rescinding the planned cuts. 而即使這樣也帶來政治上的不快：1月21日，意大利政府宣布取消削減計劃。 Higher taxes, it seems, are unpopular everywhere. 更高的稅負，似乎到處都是不受歡迎的。 詞語解釋 1.turn to 變成,求助于,借助于 For evidence that this is possible, turn to sweden. 至于這方面成功的案例，請把目光轉向瑞典。 In previous downturns chinese steelmakers couldturn to export markets. 在以往的低迷期，中國鋼鐵制造商可以求助于出口市場。 2.reluctant to 不甘心情愿做 Many activists may be reluctant to give mr bush credit. 許多活動家可能不太愿意嘉許布什的功勞。 But the fed appears reluctant to do more. 但美聯儲似乎不愿做更多的事。 3.in spite of 雖然，盡管 Wage growth is moderate everywhere, in spite of tight labour markets. 盡管勞動力市場供應緊張，但全球各國的工資增長頗為溫和。 They were unable to reform their lines in spite of often fierce resistance. 盡管常常進行激烈抵抗，法軍仍無法重整其戰線。 4.similar to 相似,相同 You should see something similar to figure 2. 你應該會看到類似圖2的內容。 Try and visualize this energy as a bright white light similar to that of sunlight. 試著想象這一能源，把它當做一種明亮如陽光一樣的白光。
2023復習正是強化復習階段，在考研英語中占了40分，所以考研英語閱讀是英語科目中重要的一項。名師老師曾建議過考研生需要堅持每天泛讀10-15分鐘的英文原刊。強烈推薦了雜志《經濟學人》.雜志中的文章也是考研英語的主要材料來源.希望考研考生認真閱讀，快速提高考研英語閱讀水平。 Tax breaks 稅收優惠 Bribing the taxpayer 討好納稅人 Wasteful tax perks are sadly common 遺憾的是，稅收優惠經常被浪費 ANY talk of tax reform in Americaquickly turns to tax expenditures, meaning the code s myriad exemptions, deductions andcredits. 一談到美國的稅收改革，很快就能轉向稅式支出這個話題，這意味著大量的稅收減免和政府收入減少。 These now cost 7% of GDP. Economists deride many of them as handouts for influentialfirms and middle-class voters. 現在這些優惠占到了GDP的7%。經濟學家嘲笑他們受惠者中許多人都是頗有影響力的企業和中產階級選民。 But for just that reason, politicians are reluctant to curb them. 但也就是這個原因促使政客不愿意減少相關優惠。 A new paper from the IMF suggests other countries have much the same problem. 國際貨幣基金組織的一篇新文章表明，有很多國家存在同樣的問題。 America, it turns out, is not the most profligate provider of tax breaks. 事實證明，美國在稅收減免優惠方面并不是最大方的。 Australia and Italy spend more on them, as a proportion of their GDP. 澳大利亞和意大利的稅收優惠所占GDP份額更高， Britain and Spain are not far behind. 英國和西班牙的稅式支出緊隨其后。 The bulk of the spending goes on individual income-tax relief for things like saving forpensions and interest payments on mortgages. 大部分個人所得稅被養老保險和抵押貸款利息抵免。 That Europe still spends lavishly on tax discounts in spite of its fiscal problems is especiallystriking. 盡管歐洲財政問題舉世矚目，但其在稅收優惠方面依然大手筆。 Italy gives away 1.8 billion each year on tax breaks for farmers alone. 意大利政府每年對農民的稅收優惠金額高達18億歐元。 Germany spends over 2 billion a year subsidising bonus payments for working evenings andweekendsan incentive first introduced by the Nazis to boost munitions production duringthe second world war. 德國每年耗費超過20億獎金補貼給那些上夜班和周末加班的人士這項獎勵首次使用是在第二次世界大戰期間，是時納粹為了提高彈藥生產率而頒布了這項優惠。 The financial crisis has been a missed opportunity to cut this sort of outdated largesse,says Pierre Leblanc of the OECD. 經合組織工作人員Pierre Leblan表示金融危機是縮減稅收優惠的絕妙機會，但是卻被錯過了。 While some countries have trimmed them to help cut their deficits, others, like Britain andFrance, have introduced new ones to encourage investment. 雖然有些國家為了削減赤字而減少了稅收優惠，像英國和法國也已經為了鼓勵投資而另辟蹊徑。 Overall, they remain at a similar level to before the crisis. 但是，總的來說他們的稅收優惠仍處于危機前水平。 The IMF argues that now is the time to roll back tax breaks to help cut budget deficits. IMF認為，現在是時候削減稅收優惠了，以達到削減預算赤字的目標。 Regular review would increase scrutiny of outdated perks. 定期審查將增加對過時津貼的安全性。 Many could be replaced with more targeted measures: most of the benefit is currentlyenjoyed by the rich rather than those needing help. 許多優惠可以更換為更有針對性：就目前而言，大多數優惠項目都是大而廣泛的，而稅收優惠的受惠者多為有錢人而不是那些真正需要的人。 For instance, over half of income-tax breaks in America go to the richest 20% of households,according to the Congressional Budget Office. 根據國會預算辦公室數據顯示，例如，美國20%的最富有家庭的所得稅減免超過所得稅額的一半， The poorest 20% are left with just 8% of the pie. 而20%的最窮家庭的稅收優惠卻只有其所得稅額的8%。 Spain is reviewing its tax expenditures as part of its austerity drive. But Italy is a moretypical case. 西班牙政府正在審閱其稅式支出的緊縮計劃。但意大利在方面更快一步。 The IMF sees scope for making savings of up to 61 billion. 國際貨幣基金組織認為該計劃的實施能至少節約610億歐元。 Yet the latest budget law, passed last month, requires tax breaks to be pruned by just 10billion by 2023. 然而上個月通過的最新預算法案要求，僅需到2023年以前，縮減100億歐元的稅收優惠便可。 Even that proved politically unpalatable: on January 21st the government was reported tobe rescinding the planned cuts. 而即使這樣也帶來政治上的不快：1月21日，意大利政府宣布取消削減計劃。 Higher taxes, it seems, are unpopular everywhere. 更高的稅負，似乎到處都是不受歡迎的。 詞語解釋 1.turn to 變成,求助于,借助于 For evidence that this is possible, turn to sweden. 至于這方面成功的案例，請把目光轉向瑞典。 In previous downturns chinese steelmakers couldturn to export markets. 在以往的低迷期，中國鋼鐵制造商可以求助于出口市場。 2.reluctant to 不甘心情愿做 Many activists may be reluctant to give mr bush credit. 許多活動家可能不太愿意嘉許布什的功勞。 But the fed appears reluctant to do more. 但美聯儲似乎不愿做更多的事。 3.in spite of 雖然，盡管 Wage growth is moderate everywhere, in spite of tight labour markets. 盡管勞動力市場供應緊張，但全球各國的工資增長頗為溫和。 They were unable to reform their lines in spite of often fierce resistance. 盡管常常進行激烈抵抗，法軍仍無法重整其戰線。 4.similar to 相似,相同 You should see something similar to figure 2. 你應該會看到類似圖2的內容。 Try and visualize this energy as a bright white light similar to that of sunlight. 試著想象這一能源，把它當做一種明亮如陽光一樣的白光。
