2015考研英语阅读日本消费税
<p> <span word="Japan">Japan</span> <span word="s">s</span> <span word="consumption">consumption</span> <span word="tax">tax</span></p><p> 日本消费税</p><p> <span word="Taxonomics">Taxonomics</span></p><p> 税收稳定经济</p><p> <span word="A">A</span> <span word="crucial">crucial</span> <span word="rise">rise</span> <span word="in">in</span> <span word="a">a</span> <span word="controversial">controversial</span> <span word="levy">levy</span> <span word="may">may</span> <span word="be">be</span> <span word="indoubt">indoubt</span></p><p> 争议税种，关键增税，何去何从，尚存疑问</p><p> <span word="THE">THE</span> <span word="Japanese">Japanese</span> <span word="are">are</span> <span word="among">among</span> <span word="the">the</span> <span word="world">world</span> <span word="s">s</span> <span word="most">most</span> <span word="reluctant">reluctant</span> <span word="taxpayers">taxpayers</span>.</p><p> 日本人是这个世界上最顽固的纳税人，</p><p> <span word="They">They</span> <span word="reserve">reserve</span> <span word="their">their</span> <span word="deepest">deepest</span> <span word="loathing">loathing</span> <span word="for">for</span> <span word="value">value</span>-<span word="added">added</span> <span word="tax">tax</span>.</p><p> 他们对增值税怀有深深的怨念。</p><p> <span word="That">That</span> <span word="may">may</span> <span word="be">be</span> <span word="because">because</span> <span word="one">one</span> <span word="of">of</span> <span word="the">the</span> <span word="inventors">inventors</span> <span word="of">of</span> <span word="VAT">VAT</span>, <span word="Carl">Carl</span> <span word="Shoup">Shoup</span>, <span word="an">an</span> <span word="American">American</span> <span word="economist">economist</span>, <span word="usedthem">usedthem</span> <span word="as">as</span> <span word="guinea">guinea</span> <span word="pigs">pigs</span> <span word="for">for</span> <span word="his">his</span> <span word="new">new</span> <span word="levy">levy</span> <span word="during">during</span> <span word="the">the</span> <span word="occupation">occupation</span> <span word="after">after</span> <span word="the">the</span> <span word="second">second</span> <span word="world">world</span> <span word="war">war</span>.</p><p> 之所以如此是因为增值税的发明者，美国经济学家卡尔苏泊在二战后美国占领日本期间拿日本做了这项新税法的试验品。</p><p> <span word="Japan">Japan</span> <span word="soon">soon</span> <span word="scrapped">scrapped</span> <span word="VAT">VAT</span>, <span word="reintroducing">reintroducing</span> <span word="a">a</span> <span word="consumption">consumption</span> <span word="tax">tax</span> <span word="only">only</span> <span word="in">in</span> 1989.</p><p> 日本人很快就废除了增值税，之后仅在1989年重新引入消费税。</p><p> <span word="This">This</span> <span word="quickly">quickly</span> <span word="became">became</span> <span word="as">as</span> <span word="hated">hated</span> <span word="as">as</span> <span word="its">its</span> <span word="foreign">foreign</span>-<span word="imposed">imposed</span> <span word="forerunner">forerunner</span>.</p><p> 而消费税也很快成为日本人痛恨的外国人强加的税种。</p><p> <span word="The">The</span> <span word="gaijin">gaijin</span> <span word="are">are</span> <span word="watching">watching</span> <span word="again">again</span> <span word="as">as</span> <span word="Japanstruggles">Japanstruggles</span> <span word="to">to</span> <span word="raise">raise</span> <span word="the">the</span> <span word="consumption">consumption</span> <span word="tax">tax</span> <span word="for">for</span> <span word="only">only</span> <span word="the">the</span> <span word="second">second</span> <span word="time">time</span> <span word="since">since</span> <span word="its">its</span> <span word="introduction">introduction</span>.</p>
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