国际税收英语.doc

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1、课程讲义目录　　　　　Chapter1TaxandEconomy　　　　　Chapter2TaxAccounting　　　　　Chapter3KnowledgeofMajorTaxes　　　　　Chapter4InternationalTaxation　　　　　Chapter5MiscellaneousChapter1TaxandEconomy 　　Nowlet’scometoSection1　　TaxationandEconomicPolicyofChapter1TaxandEconomy　　Section1tellsusthateconomicgrowthisth

2、eprimarydriverofprosperityinthedevelopedworldandisalsothemainfactorwhichiscapableofreducingpovertyinlessdevelopedcountrieswithgoodtaxsystems.Yet,itisnotonlythecontributortoeconomicwelfare.Otherfactorssuchaseducationemployment,health,security,incomedistributionandtheenvironmentarealsoimp

3、ortant.　　TherearethreeobjectivesofTaxation:　　1.Thetraditionalfunction:raiserevenuetofinancegovernmentexpenditurewhichcannotbefinancedthroughothermeans.　　2.Thedistributionalfunction:asaninstrumenttoalterthedistributionsofincomeandwealthamonghouseholds.　　3.Thestabilizationfunction:usestax

4、ationtodampenthebusinesscycle.　　Anyway,inpublicopinion,lesstaxisgenerallypreferred.Peoplewillaccepttaxationwhentherevenuesarespentonpopularitemssuchaseducationandhealth.Inaword,thetaxsystemaffectstheeconomyintheshortandlongrunsanditisalsostronglyinfluencedbythegovernmentandpoliticaldeba

5、tes.　　LanguagePoints　　1.anarrayof一批；一系列。array是名词，表示阵列、排列的意思。　　Hethenaddsanarrayofnewtaxcutsforthoseatthebottomandmiddle.　　他还增加了一系列的减税政策来帮助中层和底层的民众。　　2.culminatein达到顶点；以……告终。　　Everyonefearedthattheboundarydisputebetweenthesetwocountrieswouldculminateinawar.　　人人都担心这两国之间的边界争端将以战争告终。　　3.Tax

6、moralityobviouslydifferspercountrybutgenerallyspeakingthereappearstobemoreacceptanceoftaxationwhentherevenuesarespentonpopularitemssuchaseducationandhealth.税收道义显然因国家而异，但通常而言，如果税收收入用于大众项目，如教育和医疗，则征税更容易被接受。Per是一个介词，表示每一，每个，后面通常加计量名词，例如，perminute,每分钟。　　Icantype70wordsperminute,andtakedicta

7、tioninEnglishat100wordsperminute.　　我每分钟能打70个字，每分钟可用英文记录口授100字。　　4.Forexample,anumberofAustralianpollsdemonstratedaclearhierarchyinthetypesofgovernmentspendingthatvotersprefershouldattracttaxpayermoney.例如，许多澳大利亚民意调查表明，选民所偏好的各种政府支出类型存在一个明晰的层级结构。在这些层级上应该吸收纳税人的资金。　　此句中anumberofAust