2015考研英语阅读日本的消费税
<p> <span word="Japans">Japans</span> <span word="consumption">consumption</span> <span word="tax">tax</span></p><p> 日本的消费税</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="worlds">worlds</span> <span word="most">most</span> <span word="reluctant">reluctant</span> <span word="taxpayers">taxpayers</span>. <span word="They">They</span> <span word="reserve">reserve</span> <span word="their">their</span> <span word="deepestloathing">deepestloathing</span> <span word="for">for</span> <span word="value">value</span>-<span word="added">added</span> <span word="tax">tax</span> . <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="CarlShoup">CarlShoup</span>, <span word="an">an</span> <span word="American">American</span> <span word="economist">economist</span>, <span word="used">used</span> <span word="them">them</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="theoccupation">theoccupation</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>. <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="aconsumption">aconsumption</span> <span word="tax">tax</span> <span word="only">only</span> <span word="in">in</span> 1989. <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="imposedforerunner">imposedforerunner</span>.</p><p> 日本人是世界上最不情愿的纳税人之一。他们对增值税恨之入骨。可能是因为增值税的发明者之一，美国经济学家<span word="Carl">Carl</span> <span word="Shoup">Shoup</span>在二战之后用他们作为其新税收类型的小白鼠。日本很快废除了增值税，直到1989年重新引入了一种消费税。很快人们也烦透了这一税收。</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="Japan">Japan</span> <span word="struggles">struggles</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="thesecond">thesecond</span> <span word="time">time</span> <span word="since">since</span> <span word="its">its</span> <span word="introduction">introduction</span>. <span word="The">The</span> <span word="IMF">IMF</span>, <span word="the">the</span> <span word="OECD">OECD</span> <span word="and">and</span> <span word="local">local</span> <span word="institutions">institutions</span> <span word="all">all</span> <span word="reckon">reckon</span> <span word="a">a</span> <span word="series">series</span> <span word="of">of</span> <span word="rises">rises</span> <span word="is">is</span> <span word="the">the</span> <span word="only">only</span> <span word="way">way</span> <span word="for">for</span> <span word="Japan">Japan</span> <span word="tocontrol">tocontrol</span> <span word="its">its</span> <span word="gross">gross</span> <span word="public">public</span> <span word="debt">debt</span>, <span word="approaching">approaching</span> 250% <span word="of">of</span> <span word="GDP">GDP</span>.</p><p> 近日日本开始准备第二次提高消费税，这引来了外国人的再次关注。货币基金组织，经合组织和日本国内机构都认为日本控制国债的唯一方法就是提高税收。日本国债已达到<span word="GDP">GDP</span>的250%之多。</p><p> <span word="The">The</span> <span word="Democratic">Democratic</span> <span word="Party">Party</span> <span word="of">of</span> <span word="Japan">Japan</span>, <span word="which">which</span> <span word="won">won</span> <span word="legislative">legislative</span> <span word="backing">backing</span> <span word="for">for</span> <span word="the">the</span> <span word="hike">hike</span> <span word="last">last</span> <span word="year">year</span>, <span word="arguedthat">arguedthat</span> <span word="without">without</span> <span word="it">it</span> <span word="Japan">Japan</span> <span word="could">could</span> <span word="soon">soon</span> <span word="go">go</span> <span word="the">the</span> <span word="way">way</span> <span word="of">of</span> <span word="Greece">Greece</span>. <span word="Financial">Financial</span> <span word="markets">markets</span> <span word="have">have</span> <span word="counted">counted</span> <span word="onthe">onthe</span> <span word="tax">tax</span> <span word="rise">rise</span> <span word="going">going</span> <span word="ahead">ahead</span> <span word="despite">despite</span> <span word="a">a</span> <span word="change">change</span> <span word="of">of</span> <span word="government">government</span> <span word="since">since</span> <span word="then">then</span>. <span word="This">This</span> <span word="week">week</span> <span word="theauthorities">theauthorities</span> <span word="surprised">surprised</span> <span word="them">them</span> <span word="by">by</span> <span word="saying">saying</span> <span word="they">they</span> <span word="would">would</span> <span word="set">set</span> <span word="up">up</span> <span word="a">a</span> <span word="panel">panel</span> <span word="to">to</span> <span word="examine">examine</span> <span word="whether">whether</span> <span word="toproceed">toproceed</span> <span word="as">as</span> <span word="planned">planned</span>.</p>
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