税收优惠
<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="breaks">breaks</span> 税收优惠 <span word="Bribing">Bribing</span> <span word="the">the</span> <span word="taxpayer">taxpayer</span> 讨好纳税人 <span word="Wasteful">Wasteful</span> <span word="tax">tax</span> <span word="perks">perks</span> <span word="are">are</span> <span word="sadly">sadly</span> <span word="common">common</span> 遗憾的是，税收优惠经常被浪费 <span word="ANY">ANY</span> <span word="talk">talk</span> <span word="of">of</span> <span word="tax">tax</span> <span word="reform">reform</span> <span word="in">in</span> <span word="Americaquickly">Americaquickly</span> <span word="turns">turns</span> <span word="to">to</span> <span word="tax">tax</span> <span word="expenditures">expenditures</span>, <span word="meaning">meaning</span> <span word="the">the</span> <span word="code">code</span> <span word="s">s</span> <span word="myriad">myriad</span> <span word="exemptions">exemptions</span>, <span word="deductions">deductions</span> <span word="andcredits">andcredits</span>. 一谈到美国的税收改革，很快就能转向税式支出这个话题，这意味着大量的税收减免和政府收入减少。 <span word="These">These</span> <span word="now">now</span> <span word="cost">cost</span> 7% <span word="of">of</span> <span word="GDP">GDP</span>. <span word="Economists">Economists</span> <span word="deride">deride</span> <span word="many">many</span> <span word="of">of</span> <span word="them">them</span> <span word="as">as</span> <span word="handouts">handouts</span> <span word="for">for</span> <span word="influentialfirms">influentialfirms</span> <span word="and">and</span> <span word="middle">middle</span>-<span word="class">class</span> <span word="voters">voters</span>. 现在这些优惠占到了<span word="GDP">GDP</span>的7%。经济学家嘲笑他们受惠者中许多人都是颇有影响力的企业和中产阶级选民。 <span word="But">But</span> <span word="for">for</span> <span word="just">just</span> <span word="that">that</span> <span word="reason">reason</span>, <span word="politicians">politicians</span> <span word="are">are</span> <span word="reluctant">reluctant</span> <span word="to">to</span> <span word="curb">curb</span> <span word="them">them</span>. 但也就是这个原因促使政客不愿意减少相关优惠。 <span word="A">A</span> <span word="new">new</span> <span word="paper">paper</span> <span word="from">from</span> <span word="the">the</span> <span word="IMF">IMF</span> <span word="suggests">suggests</span> <span word="other">other</span> <span word="countries">countries</span> <span word="have">have</span> <span word="much">much</span> <span word="the">the</span> <span word="same">same</span> <span word="problem">problem</span>. 国际货币基金组织的一篇新文章表明，有很多国家存在同样的问题。 <span word="America">America</span>, <span word="it">it</span> <span word="turns">turns</span> <span word="out">out</span>, <span word="is">is</span> <span word="not">not</span> <span word="the">the</span> <span word="most">most</span> <span word="profligate">profligate</span> <span word="provider">provider</span> <span word="of">of</span> <span word="tax">tax</span> <span word="breaks">breaks</span>. 事实证明，美国在税收减免优惠方面并不是最大方的。 <span word="Australia">Australia</span> <span word="and">and</span> <span word="Italy">Italy</span> <span word="spend">spend</span> <span word="more">more</span> <span word="on">on</span> <span word="them">them</span>, <span word="as">as</span> <span word="a">a</span> <span word="proportion">proportion</span> <span word="of">of</span> <span word="their">their</span> <span word="GDP">GDP</span>. 澳大利亚和意大利的税收优惠所占<span word="GDP">GDP</span>份额更高， <span word="Britain">Britain</span> <span word="and">and</span> <span word="Spain">Spain</span> <span word="are">are</span> <span word="not">not</span> <span word="far">far</span> <span word="behind">behind</span>. 英国和西班牙的税式支出紧随其后。 <span word="The">The</span> <span word="bulk">bulk</span> <span word="of">of</span> <span word="the">the</span> <span word="spending">spending</span> <span word="goes">goes</span> <span word="on">on</span> <span word="individual">individual</span> <span word="income">income</span>-<span word="tax">tax</span> <span word="relief">relief</span> <span word="for">for</span> <span word="things">things</span> <span word="like">like</span> <span word="saving">saving</span> <span word="forpensions">forpensions</span> <span word="and">and</span> <span word="interest">interest</span> <span word="payments">payments</span> <span word="on">on</span> <span word="mortgages">mortgages</span>. 大部分个人所得税被养老保险和抵押贷款利息抵免。 <span word="That">That</span> <span word="Europe">Europe</span> <span word="still">still</span> <span word="spends">spends</span> <span word="lavishly">lavishly</span> <span word="on">on</span> <span word="tax">tax</span> <span word="discounts">discounts</span> <span word="in">in</span> <span word="spite">spite</span> <span word="of">of</span> <span word="its">its</span> <span word="fiscal">fiscal</span> <span word="problems">problems</span> <span word="is">is</span> <span word="especiallystriking">especiallystriking</span>. 尽管欧洲财政问题举世瞩目，但其在税收优惠方面依然大手笔。 <span word="Italy">Italy</span> <span word="gives">gives</span> <span word="away">away</span> 1.8 <span word="billion">billion</span> <span word="each">each</span> <span word="year">year</span> <span word="on">on</span> <span word="tax">tax</span> <span word="breaks">breaks</span> <span word="for">for</span> <span word="farmers">farmers</span> <span word="alone">alone</span>. 意大利政府每年对农民的税收优惠金额高达18亿欧元。 <span word="Germany">Germany</span> <span word="spends">spends</span> <span word="over">over</span> 2 <span word="billion">billion</span> <span word="a">a</span> <span word="year">year</span> <span word="subsidising">subsidising</span> <span word="bonus">bonus</span> <span word="payments">payments</span> <span word="for">for</span> <span word="working">working</span> <span word="evenings">evenings</span> <span word="andweekendsan">andweekendsan</span> <span word="incentive">incentive</span> <span word="first">first</span> <span word="introduced">introduced</span> <span word="by">by</span> <span word="the">the</span> <span word="Nazis">Nazis</span> <span word="to">to</span> <span word="boost">boost</span> <span word="munitions">munitions</span> <span word="production">production</span> <span word="duringthe">duringthe</span> <span word="second">second</span> <span word="world">world</span> <span word="war">war</span>. 德国每年耗费超过20亿奖金补贴给那些上夜班和周末加班的人士这项奖励首次使用是在第二次世界大战期间，是时纳粹为了提高弹药生产率而颁布了这项优惠。 <span word="The">The</span> <span word="financial">financial</span> <span word="crisis">crisis</span> <span word="has">has</span> <span word="been">been</span> <span word="a">a</span> <span word="missed">missed</span> <span word="opportunity">opportunity</span> <span word="to">to</span> <span word="cut">cut</span> <span word="this">this</span> <span word="sort">sort</span> <span word="of">of</span> <span word="outdated">outdated</span> <span word="largesse">largesse</span>,<span word="says">says</span> <span word="Pierre">Pierre</span> <span word="Leblanc">Leblanc</span> <span word="of">of</span> <span word="the">the</span> <span word="OECD">OECD</span>. 经合组织工作人员<span word="Pierre">Pierre</span> <span word="Leblan">Leblan</span>表示金融危机是缩减税收优惠的绝妙机会，但是却被错过了。 <span word="While">While</span> <span word="some">some</span> <span word="countries">countries</span> <span word="have">have</span> <span word="trimmed">trimmed</span> <span word="them">them</span> <span word="to">to</span> <span word="help">help</span> <span word="cut">cut</span> <span word="their">their</span> <span word="deficits">deficits</span>, <span word="others">others</span>, <span word="like">like</span> <span word="Britain">Britain</span> <span word="andFrance">andFrance</span>, <span word="have">have</span> <span word="introduced">introduced</span> <span word="new">new</span> <span word="ones">ones</span> <span word="to">to</span> <span word="encourage">encourage</span> <span word="investment">investment</span>. 虽然有些国家为了削减赤字而减少了税收优惠，像英国和法国也已经为了鼓励投资而另辟蹊径。 <span word="Overall">Overall</span>, <span word="they">they</span> <span word="remain">remain</span> <span word="at">at</span> <span word="a">a</span> <span word="similar">similar</span> <span word="level">level</span> <span word="to">to</span> <span word="before">before</span> <span word="the">the</span> <span word="crisis">crisis</span>. 但是，总的来说他们的税收优惠仍处于危机前水平。 <span word="The">The</span> <span word="IMF">IMF</span> <span word="argues">argues</span> <span word="that">that</span> <span word="now">now</span> <span word="is">is</span> <span word="the">the</span> <span word="time">time</span> <span word="to">to</span> <span word="roll">roll</span> <span word="back">back</span> <span word="tax">tax</span> <span word="breaks">breaks</span> <span word="to">to</span> <span word="help">help</span> <span word="cut">cut</span> <span word="budget">budget</span> <span word="deficits">deficits</span>. <span word="IMF">IMF</span>认为，现在是时候削减税收优惠了，以达到削减预算赤字的目标。 <span word="Regular">Regular</span> <span word="review">review</span> <span word="would">would</span> <span word="increase">increase</span> <span word="scrutiny">scrutiny</span> <span word="of">of</span> <span word="outdated">outdated</span> <span word="perks">perks</span>. 定期审查将增加对过时津贴的安全性。 <span word="Many">Many</span> <span word="could">could</span> <span word="be">be</span> <span word="replaced">replaced</span> <span word="with">with</span> <span word="more">more</span> <span word="targeted">targeted</span> <span word="measures">measures</span>: <span word="most">most</span> <span word="of">of</span> <span word="the">the</span> <span word="benefit">benefit</span> <span word="is">is</span> <span word="currentlyenjoyed">currentlyenjoyed</span> <span word="by">by</span> <span word="the">the</span> <span word="rich">rich</span> <span word="rather">rather</span> <span word="than">than</span> <span word="those">those</span> <span word="needing">needing</span> <span word="help">help</span>. 许多优惠可以更换为更有针对性：就目前而言，大多数优惠项目都是大而广泛的，而税收优惠的受惠者多为有钱人而不是那些真正需要的人。 <span word="For">For</span> <span word="instance">instance</span>, <span word="over">over</span> <span word="half">half</span> <span word="of">of</span> <span word="income">income</span>-<span word="tax">tax</span> <span word="breaks">breaks</span> <span word="in">in</span> <span word="America">America</span> <span word="go">go</span> <span word="to">to</span> <span word="the">the</span> <span word="richest">richest</span> 20% <span word="of">of</span> <span word="households">households</span>,<span word="according">according</span> <span word="to">to</span> <span word="the">the</span> <span word="Congressional">Congressional</span> <span word="Budget">Budget</span> <span word="Office">Office</span>. 根据国会预算办公室数据显示，例如，美国20%的最富有家庭的所得税减免超过所得税额的一半， <span word="The">The</span> <span word="poorest">poorest</span> 20% <span word="are">are</span> <span word="left">left</span> <span word="with">with</span> <span word="just">just</span> 8% <span word="of">of</span> <span word="the">the</span> <span word="pie">pie</span>. 而20%的最穷家庭的税收优惠却只有其所得税额的8%。 <span word="Spain">Spain</span> <span word="is">is</span> <span word="reviewing">reviewing</span> <span word="its">its</span> <span word="tax">tax</span> <span word="expenditures">expenditures</span> <span word="as">as</span> <span word="part">part</span> <span word="of">of</span> <span word="its">its</span> <span word="austerity">austerity</span> <span word="drive">drive</span>. <span word="But">But</span> <span word="Italy">Italy</span> <span word="is">is</span> <span word="a">a</span> <span word="moretypical">moretypical</span> <span word="case">case</span>. 西班牙政府正在审阅其税式支出的紧缩计划。但意大利在方面更快一步。 <span word="The">The</span> <span word="IMF">IMF</span> <span word="sees">sees</span> <span word="scope">scope</span> <span word="for">for</span> <span word="making">making</span> <span word="savings">savings</span> <span word="of">of</span> <span word="up">up</span> <span word="to">to</span> 61 <span word="billion">billion</span>. 国际货币基金组织认为该计划的实施能至少节约610亿欧元。 <span word="Yet">Yet</span> <span word="the">the</span> <span word="latest">latest</span> <span word="budget">budget</span> <span word="law">law</span>, <span word="passed">passed</span> <span word="last">last</span> <span word="month">month</span>, <span word="requires">requires</span> <span word="tax">tax</span> <span word="breaks">breaks</span> <span word="to">to</span> <span word="be">be</span> <span word="pruned">pruned</span> <span word="by">by</span> <span word="just">just</span> 10<span word="billion">billion</span> <span word="by">by</span> 2017. 然而上个月通过的最新预算法案要求，仅需到2017年以前，缩减100亿欧元的税收优惠便可。 <span word="Even">Even</span> <span word="that">that</span> <span word="proved">proved</span> <span word="politically">politically</span> <span word="unpalatable">unpalatable</span>: <span word="on">on</span> <span word="January">January</span> 21<span word="st">st</span> <span word="the">the</span> <span word="government">government</span> <span word="was">was</span> <span word="reported">reported</span> <span word="tobe">tobe</span> <span word="rescinding">rescinding</span> <span word="the">the</span> <span word="planned">planned</span> <span word="cuts">cuts</span>. 而即使这样也带来政治上的不快：1月21日，意大利政府宣布取消削减计划。 <span word="Higher">Higher</span> <span word="taxes">taxes</span>, <span word="it">it</span> <span word="seems">seems</span>, <span word="are">are</span> <span word="unpopular">unpopular</span> <span word="everywhere">everywhere</span>. 更高的税负，似乎到处都是不受欢迎的。 词语解释 1.<span word="turn">turn</span> <span word="to">to</span> 变成,求助于,借助于 <span word="For">For</span> <span word="evidence">evidence</span> <span word="that">that</span> <span word="this">this</span> <span word="is">is</span> <span word="possible">possible</span>, <span word="turn">turn</span> <span word="to">to</span> <span word="sweden">sweden</span>. 至于这方面成功的案例，请把目光转向瑞典。 <span word="In">In</span> <span word="previous">previous</span> <span word="downturns">downturns</span> <span word="chinese">chinese</span> <span word="steelmakers">steelmakers</span> <span word="couldturn">couldturn</span> <span word="to">to</span> <span word="export">export</span> <span word="markets">markets</span>. 在以往的低迷期，中国钢铁制造商可以求助于出口市场。 2.<span word="reluctant">reluctant</span> <span word="to">to</span> 不甘心情愿做 <span word="Many">Many</span> <span word="activists">activists</span> <span word="may">may</span> <span word="be">be</span> <span word="reluctant">reluctant</span> <span word="to">to</span> <span word="give">give</span> <span word="mr">mr</span> <span word="bush">bush</span> <span word="credit">credit</span>. 许多活动家可能不太愿意嘉许布什的功劳。 <span word="But">But</span> <span word="the">the</span> <span word="fed">fed</span> <span word="appears">appears</span> <span word="reluctant">reluctant</span> <span word="to">to</span> <span word="do">do</span> <span word="more">more</span>. 但美联储似乎不愿做更多的事。 3.<span word="in">in</span> <span word="spite">spite</span> <span word="of">of</span> 虽然，尽管 <span word="Wage">Wage</span> <span word="growth">growth</span> <span word="is">is</span> <span word="moderate">moderate</span> <span word="everywhere">everywhere</span>, <span word="in">in</span> <span word="spite">spite</span> <span word="of">of</span> <span word="tight">tight</span> <span word="labour">labour</span> <span word="markets">markets</span>. 尽管劳动力市场供应紧张，但全球各国的工资增长颇为温和。 <span word="They">They</span> <span word="were">were</span> <span word="unable">unable</span> <span word="to">to</span> <span word="reform">reform</span> <span word="their">their</span> <span word="lines">lines</span> <span word="in">in</span> <span word="spite">spite</span> <span word="of">of</span> <span word="often">often</span> <span word="fierce">fierce</span> <span word="resistance">resistance</span>. 尽管常常进行激烈抵抗，法军仍无法重整其战线。 4.<span word="similar">similar</span> <span word="to">to</span> 相似,相同 <span word="You">You</span> <span word="should">should</span> <span word="see">see</span> <span word="something">something</span> <span word="similar">similar</span> <span word="to">to</span> <span word="figure">figure</span> 2. 你应该会看到类似图2的内容。 <span word="Try">Try</span> <span word="and">and</span> <span word="visualize">visualize</span> <span word="this">this</span> <span word="energy">energy</span> <span word="as">as</span> <span word="a">a</span> <span word="bright">bright</span> <span word="white">white</span> <span word="light">light</span> <span word="similar">similar</span> <span word="to">to</span> <span word="that">that</span> <span word="of">of</span> <span word="sunlight">sunlight</span>. 试着想象这一能源，把它当做一种明亮如阳光一样的白光。</p>
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