避税数据革命
<p> 2015复习正是强化复习阶段，在考研英语中占了40分，所以考研英语阅读是英语科目中重要的一项。名师老师曾建议过考研生需要坚持每天泛读10-15分钟的英文原刊。强烈推荐了杂志《经济学人》.杂志中的文章也是考研英语的主要材料来源.希望考研考生认真阅读，快速提高考研英语阅读水平。 <span word="Tax">Tax</span> <span word="evasion">evasion</span> 避税 <span word="The">The</span> <span word="data">data</span> <span word="revolution">revolution</span> 数据革命 <span word="It">It</span> <span word="will">will</span> <span word="soon">soon</span> <span word="be">be</span> <span word="a">a</span> <span word="lot">lot</span> <span word="harder">harder</span> <span word="to">to</span> <span word="hide">hide</span> <span word="money">money</span> <span word="overseas">overseas</span> 要寻找资金的海外掩体将难上加难 <span word="THE">THE</span> <span word="war">war</span> <span word="on">on</span> <span word="those">those</span> <span word="stashing">stashing</span> <span word="undisclosed">undisclosed</span> <span word="moneyoffshore">moneyoffshore</span> <span word="intensified">intensified</span> <span word="this">this</span> <span word="week">week</span> <span word="when">when</span> 47 <span word="countries">countries</span>,<span word="including">including</span> <span word="the">the</span> <span word="Group">Group</span> <span word="of">of</span> 20 <span word="and">and</span> <span word="some">some</span> <span word="prominent">prominent</span> <span word="tax">tax</span> <span word="havens">havens</span>, <span word="sealed">sealed</span> <span word="a">a</span> <span word="pact">pact</span> <span word="that">that</span> <span word="will">will</span> <span word="shake">shake</span> <span word="upthe">upthe</span> <span word="sharing">sharing</span> <span word="of">of</span> <span word="tax">tax</span> <span word="information">information</span>. <span word="Under">Under</span> <span word="the">the</span> <span word="present">present</span> <span word="system">system</span>, <span word="countries">countries</span> <span word="have">have</span> <span word="to">to</span> <span word="file">file</span> <span word="requests">requests</span> <span word="witheach">witheach</span> <span word="other">other</span> <span word="for">for</span> <span word="data">data</span> <span word="on">on</span> <span word="suspected">suspected</span> <span word="cheats">cheats</span>. <span word="Even">Even</span> <span word="reasonable">reasonable</span> <span word="enquiries">enquiries</span> <span word="are">are</span> <span word="often">often</span> <span word="rejected">rejected</span> <span word="asfishing">asfishing</span> <span word="expeditions">expeditions</span>. <span word="In">In</span> <span word="future">future</span> <span word="the">the</span> <span word="signatoriesand">signatoriesand</span> <span word="dozens">dozens</span> <span word="of">of</span> <span word="others">others</span> <span word="that">that</span> <span word="will">will</span> <span word="be">be</span> <span word="pressed">pressed</span> <span word="intojoining">intojoining</span> <span word="laterwill">laterwill</span> <span word="automatically">automatically</span> <span word="exchange">exchange</span> <span word="information">information</span> <span word="once">once</span> <span word="a">a</span> <span word="year">year</span>. <span word="This">This</span> <span word="will">will</span> <span word="include">include</span> <span word="bankbalances">bankbalances</span>, <span word="interest">interest</span> <span word="income">income</span>, <span word="dividends">dividends</span> <span word="and">and</span> <span word="the">the</span> <span word="proceeds">proceeds</span> <span word="of">of</span> <span word="sales">sales</span>, <span word="which">which</span> <span word="can">can</span> <span word="be">be</span> <span word="used">used</span> <span word="to">to</span> <span word="assesscapital">assesscapital</span>-<span word="gains">gains</span> <span word="tax">tax</span>. 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。 <span word="Some">Some</span> <span word="countries">countries</span> <span word="are">are</span> <span word="likely">likely</span> <span word="to">to</span> <span word="set">set</span> <span word="up">up</span> <span word="special">special</span> <span word="arrangements">arrangements</span>, <span word="with">with</span> <span word="reduced">reduced</span> <span word="penalties">penalties</span>, <span word="toencourage">toencourage</span> <span word="non">non</span>-<span word="compliant">compliant</span> <span word="taxpayers">taxpayers</span> <span word="to">to</span> <span word="bring">bring</span> <span word="money">money</span> <span word="home">home</span> <span word="now">now</span> <span word="rather">rather</span> <span word="than">than</span> <span word="wait">wait</span> <span word="to">to</span> <span word="becaught">becaught</span> <span word="once">once</span> <span word="the">the</span> <span word="new">new</span> <span word="system">system</span> <span word="kicks">kicks</span> <span word="in">in</span>, <span word="probably">probably</span> <span word="in">in</span> 2017. <span word="The">The</span> <span word="deal">deal</span> <span word="also">also</span> <span word="increases">increases</span> <span word="pressure">pressure</span> <span word="onbanks">onbanks</span> <span word="to">to</span> <span word="identify">identify</span> <span word="the">the</span> <span word="ultimate">ultimate</span> <span word="owners">owners</span> <span word="of">of</span> <span word="shell">shell</span> <span word="companies">companies</span> <span word="and">and</span> <span word="trusts">trusts</span>, <span word="behind">behind</span> <span word="which">which</span> <span word="taxevaders">taxevaders</span> <span word="often">often</span> <span word="hide">hide</span>. 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。 <span word="The">The</span> <span word="catalyst">catalyst</span> <span word="for">for</span> <span word="the">the</span> <span word="agreement">agreement</span> <span word="was">was</span> <span word="America">America</span> <span word="s">s</span> <span word="Foreign">Foreign</span> <span word="Account">Account</span> <span word="Tax">Tax</span> <span word="Compliance">Compliance</span> <span word="Act">Act</span> .<span word="The">The</span> <span word="law">law</span>, <span word="passed">passed</span> <span word="in">in</span> 2010, <span word="will">will</span> <span word="soon">soon</span> <span word="impose">impose</span> <span word="stiff">stiff</span> <span word="penalties">penalties</span> <span word="on">on</span> <span word="foreign">foreign</span> <span word="financial">financial</span> <span word="firms">firms</span> <span word="that">that</span> <span word="fail">fail</span> <span word="todeclare">todeclare</span> <span word="their">their</span> <span word="American">American</span> <span word="clients">clients</span>. <span word="Once">Once</span> <span word="America">America</span> <span word="began">began</span> <span word="pushing">pushing</span> <span word="for">for</span> <span word="automatic">automatic</span> <span word="declarations">declarations</span>,<span word="other">other</span> <span word="big">big</span> <span word="countries">countries</span> <span word="did">did</span> <span word="the">the</span> <span word="same">same</span>. 本次协议的催生因素是美国国外账户应税法案的颁布。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。 <span word="The">The</span> <span word="most">most</span> <span word="eye">eye</span>-<span word="catching">catching</span> <span word="signatory">signatory</span> <span word="to">to</span> <span word="the">the</span> <span word="accord">accord</span> <span word="is">is</span> <span word="Switzerland">Switzerland</span>, <span word="whose">whose</span> <span word="banks">banks</span> <span word="were">were</span> <span word="at">at</span> <span word="thecentre">thecentre</span> <span word="of">of</span> <span word="the">the</span> <span word="scandals">scandals</span> <span word="that">that</span> <span word="gave">gave</span> <span word="rise">rise</span> <span word="to">to</span> <span word="FATCA">FATCA</span>. <span word="The">The</span> <span word="world">world</span> <span word="s">s</span> <span word="most">most</span> <span word="famous">famous</span> <span word="offshorewealth">offshorewealth</span>-<span word="management">management</span> <span word="centre">centre</span> <span word="was">was</span> <span word="built">built</span> <span word="on">on</span> <span word="supposedly">supposedly</span> <span word="ironclad">ironclad</span> <span word="bank">bank</span> <span word="secrecy">secrecy</span>, <span word="but">but</span> <span word="it">it</span> <span word="has">has</span> <span word="beenforced">beenforced</span> <span word="to">to</span> <span word="buckle">buckle</span> <span word="under">under</span> <span word="international">international</span> <span word="pressure">pressure</span>. <span word="This">This</span> <span word="is">is</span> <span word="momentous">momentous</span>: <span word="for">for</span> <span word="the">the</span> <span word="Swiss">Swiss</span>, <span word="agreeingto">agreeingto</span> <span word="swap">swap</span> <span word="client">client</span> <span word="data">data</span> <span word="systematically">systematically</span> <span word="is">is</span> <span word="the">the</span> <span word="cultural">cultural</span> <span word="equivalent">equivalent</span> <span word="of">of</span> <span word="Americans">Americans</span> <span word="giving">giving</span> <span word="up">up</span> <span word="guns">guns</span>.<span word="Singapore">Singapore</span>, <span word="which">which</span> <span word="has">has</span> <span word="earned">earned</span> <span word="a">a</span> <span word="reputation">reputation</span> <span word="as">as</span> <span word="the">the</span> <span word="Switzerland">Switzerland</span> <span word="of">of</span> <span word="the">the</span> <span word="East">East</span>, <span word="is">is</span> <span word="also">also</span> <span word="a">a</span> <span word="party">party</span> <span word="tothe">tothe</span> <span word="deal">deal</span>. 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<span word="FATCA">FATCA</span>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。 <span word="Several">Several</span> <span word="challenges">challenges</span> <span word="must">must</span> <span word="be">be</span> <span word="overcome">overcome</span> <span word="to">to</span> <span word="make">make</span> <span word="it">it</span> <span word="work">work</span>. <span word="Data">Data</span>-<span word="collection">collection</span> <span word="systems">systems</span> <span word="need">need</span> <span word="to">to</span> <span word="beupgraded">beupgraded</span> <span word="and">and</span> <span word="harmonised">harmonised</span>. <span word="Even">Even</span> <span word="the">the</span> <span word="most">most</span> <span word="sophisticated">sophisticated</span> <span word="tax">tax</span> <span word="authorities">authorities</span> <span word="could">could</span> <span word="struggle">struggle</span> <span word="toprocess">toprocess</span> <span word="the">the</span> <span word="deluge">deluge</span> <span word="of">of</span> <span word="information">information</span> <span word="coming">coming</span> <span word="their">their</span> <span word="way">way</span>. <span word="Without">Without</span> <span word="assistance">assistance</span>, <span word="poor">poor</span> <span word="countrieswhose">countrieswhose</span> <span word="elites">elites</span> <span word="dodge">dodge</span> <span word="taxes">taxes</span> <span word="using">using</span> <span word="rich">rich</span>-<span word="world">world</span> <span word="havens">havens</span> <span word="will">will</span> <span word="not">not</span> <span word="reap">reap</span> <span word="the">the</span> <span word="benefits">benefits</span>. 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。 <span word="More">More</span> <span word="havens">havens</span> <span word="need">need</span> <span word="to">to</span> <span word="be">be</span> <span word="brought">brought</span> <span word="into">into</span> <span word="the">the</span> <span word="fold">fold</span>. <span word="Britain">Britain</span> <span word="s">s</span> <span word="offshore">offshore</span> <span word="satellites">satellites</span>, <span word="such">such</span> <span word="as">as</span> <span word="Jersey">Jersey</span> <span word="andthe">andthe</span> <span word="Cayman">Cayman</span> <span word="Islands">Islands</span>, <span word="are">are</span> <span word="grudgingly">grudgingly</span> <span word="on">on</span> <span word="board">board</span>. <span word="But">But</span> <span word="it">it</span> <span word="will">will</span> <span word="be">be</span> <span word="harder">harder</span> <span word="to">to</span> <span word="corral">corral</span> <span word="Panama">Panama</span>, <span word="Dubaiand">Dubaiand</span> <span word="the">the</span> <span word="havens">havens</span> <span word="dotted">dotted</span> <span word="around">around</span> <span word="the">the</span> <span word="Indian">Indian</span> <span word="and">and</span> <span word="Pacific">Pacific</span> <span word="Oceans">Oceans</span>. <span word="Until">Until</span> <span word="they">they</span> <span word="sign">sign</span> <span word="up">up</span>, <span word="the">the</span> <span word="likes">likes</span> <span word="ofSwitzerland">ofSwitzerland</span> <span word="and">and</span> <span word="Luxembourg">Luxembourg</span> <span word="may">may</span> <span word="have">have</span> <span word="an">an</span> <span word="excuse">excuse</span> <span word="to">to</span> <span word="drag">drag</span> <span word="their">their</span> <span word="feet">feet</span> <span word="in">in</span> <span word="implementing">implementing</span> <span word="the">the</span> <span word="newrules">newrules</span>. 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。 <span word="Still">Still</span>, <span word="the">the</span> <span word="pace">pace</span> <span word="of">of</span> <span word="change">change</span> <span word="has">has</span> <span word="been">been</span> <span word="remarkable">remarkable</span>. <span word="Global">Global</span> <span word="information">information</span> <span word="exchange">exchange</span>, <span word="unthinkablea">unthinkablea</span> <span word="decade">decade</span> <span word="ago">ago</span>, <span word="is">is</span> <span word="within">within</span> <span word="reach">reach</span>. <span word="Tax">Tax</span> <span word="evaders">evaders</span> <span word="can">can</span> <span word="be">be</span> <span word="ingenious">ingenious</span>, <span word="but">but</span> <span word="their">their</span> <span word="options">options</span> <span word="arenarrowing">arenarrowing</span> <span word="fast">fast</span>. 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。 词语解释 1.<span word="shake">shake</span> <span word="up">up</span> 使战栗;吃惊 <span word="Microsoft">Microsoft</span> <span word="had">had</span> <span word="largely">largely</span> <span word="grown">grown</span> <span word="complacent">complacent</span> <span word="untilgoogle">untilgoogle</span> <span word="came">came</span> <span word="along">along</span> <span word="to">to</span> <span word="shake">shake</span> <span word="up">up</span> <span word="categories">categories</span>. 微软一向自命不凡，直到谷歌的到来，才撼动了其地位。 <span word="Colony">Colony</span> <span word="capital">capital</span>, <span word="a">a</span> <span word="property">property</span> <span word="fund">fund</span> <span word="based">based</span> <span word="in">in</span> <span word="losangeles">losangeles</span>, <span word="helped">helped</span> <span word="shake">shake</span> <span word="up">up</span> <span word="carrefour">carrefour</span>, <span word="a">a</span> <span word="multinationalretailer">multinationalretailer</span>. 科隆投资一个总部在洛杉矶的投资机构促进了家乐福的改组。 2.<span word="press">press</span> <span word="into">into</span> 压入 <span word="You">You</span> <span word="force">force</span> <span word="the">the</span> <span word="press">press</span> <span word="into">into</span> <span word="the">the</span> <span word="cold">cold</span> <span word="and">and</span> <span word="all">all</span> <span word="that">that</span> <span word="you">you</span> <span word="will">will</span> <span word="get">get</span> <span word="is">is</span> <span word="lies">lies</span> <span word="and">and</span> <span word="innuendo">innuendo</span>. 你强迫舆论进入冷酷,那么所有你们将得到的都是谎言和讽刺。 <span word="Frank">Frank</span> <span word="and">and</span> <span word="open">open</span>-<span word="minded">minded</span>, <span word="genuinely">genuinely</span> <span word="interested">interested</span> <span word="in">in</span> <span word="alternative">alternative</span> <span word="views">views</span>, <span word="the">the</span> <span word="general">general</span> <span word="happily">happily</span> <span word="tookthe">tookthe</span> <span word="press">press</span> <span word="into">into</span> <span word="his">his</span> <span word="confidence">confidence</span>. 将军直率、心胸宽广、由衷地对另类观点感兴趣，他满心欢喜地让资讯界更加吹捧他的信心。 3.<span word="set">set</span> <span word="up">up</span> 建立;准备;安排 <span word="That">That</span> <span word="s">s</span> <span word="not">not</span> <span word="to">to</span> <span word="say">say</span> <span word="only">only</span> <span word="a">a</span> <span word="sophisticated">sophisticated</span> <span word="investor">investor</span> <span word="can">can</span> <span word="set">set</span> <span word="up">up</span> <span word="a">a</span> <span word="blind">blind</span> <span word="trust">trust</span>. 当然，这并不意味着只有成熟老练的投资者才可以设立盲目信托。 <span word="Saudi">Saudi</span> <span word="arabia">arabia</span> <span word="has">has</span> <span word="set">set</span> <span word="up">up</span> <span word="an">an</span> <span word="anti">anti</span>-<span word="corruption">corruption</span> <span word="agency">agency</span>. 沙特已经建立了一个反腐机构。 4.<span word="wait">wait</span> <span word="to">to</span> 等待 <span word="I">I</span> <span word="can">can</span> <span word="t">t</span> <span word="wait">wait</span> <span word="to">to</span> <span word="see">see</span> <span word="what">what</span> <span word="he">he</span> <span word="comes">comes</span> <span word="up">up</span> <span word="with">with</span> <span word="next">next</span>. 我迫不及待想看看他的下一则广告会有什么新花样。 <span word="I">I</span> <span word="can">can</span> <span word="t">t</span> <span word="wait">wait</span> <span word="to">to</span> <span word="get">get</span> <span word="it">it</span> <span word="written">written</span>. 我已经迫不及待想要把它写成书了。</p>
页:
[1]