★财税专业英语

Phrases: quid pro quo 补偿物，交换物，相等物，代用品 additional allocation 增拨 additional budget allocation 追加预算 advance allocation 预付拨款[分配] appropriate for 拨出(款项)供…之用(be) tax system 税制 tax collecting 征税 ups and downs 盛衰的交替变换 after-tax income 税后收入 ballot box 投票箱 the allocation function 配置职能 the redistribution function 再分配职能 the stabilization function 稳定职能 tax allocation 税收分配 tax code 税收法规 tax avoidance 避税 tax evasion 逃税 tax mption 免税 tax reduction 减税 tax refund 退税 tax liability 纳税义务 New words: aggregate n.合计, 总计, 集合体 adj.合计的, 集合的, 聚合的 v.聚集, 集合, 合计 offset n.偏移量, 抵消, 弥补, 分支, 平版印刷, 胶印 vt.弥补, 抵消, 用平版印刷 vi.偏移, 形成分支 presumption n.假定 property n.财产, 所有物, 所有权, 性质, 特性, (小)道具 expansion n.扩充, 开展, 膨胀, 扩张物, 辽阔, 浩瀚 contraction n.收缩, 缩写式, 紧缩 countercyclical adj.[经]反周期的（指与商业周期既定阶段发展方向相反的,如在 商业周期高涨阶段采取通货紧缩政策,以防止通货膨胀等问题出 现） philosophical adj.哲学的 coercive adj.强制的, 强迫的 valuation n.估价, 评价, 计算 presupposition n.预想, 假设 analogous adj.类似的, 相似的, 可比拟的 Tax functions 税收职能 Taxes have four major functions: (1) to finance goods and services provided by the government; (2) to change the allocation of resources; (3) to redistribute income; and (4) to stabilize aggregate demand in the economy. 税收拥有四项主要职能： （1） 为政府提供公共服务和公共产品筹措资金； （2） 调整资源的配置； （3）实现收入的再分配； （4）稳定经济总需求。 The financing function of taxes 税收的资金筹措职能 Traditionally, the primary purpose of a tax was to pay for goods and services provided by the government. The financing function of taxes remains important, although taxes have other purposes today. Taxes are the main source of revenue or income for government and provide the chief means of covering current costs or expenditures. 传统意义上，税收最初的作用是为政府供给公共物品与公共服务提供资金。 虽然税收目前的用途更为广泛， 但是资金筹措职能的重要性丝毫不减。 税收是政 府收入（译者注：从各种来源的政府收入拨给支付公共支出的费用）和收益（译 者注：用一段时间的劳力或服务而换得的金钱收益或同等收益）的主要来源，并 且提供了偿付政府日常开支和支出的重要手段。 The major issue involving the financing function of taxes is their effect on the efficient use of scarce resources. Taxes divert resources away from alternative uses. These uses may be a source of lesser benefits than the uses to which these resources are put in the public sector. However, if taxes divert resources away from their best alternative use, they are a source of allocative inefficiency. 税收资金筹措职能内含的重要问题是其自身在稀缺资源有效配置方面的影 响。 税收将资源从可选用途中转移出来。 依据是同等资源运用于公共部门所产出 的效益更多。但是，如果税收将资源转移出最佳用途，将导致资源配置无效。 The allocation function of taxes 税收的配置职能 In the financing function, the diversion of resources by taxes from the private sector is done under the presumption that resources are used efficiently in the private sector. Thus, the primary concern of the government is to divert resources in a manner that does not interfere, or interfere the least, with the allocation of resources in the private sector. If resources are not efficiently allocated in the private sector, taxes can be purposely used to have non-neutral effects; that is, taxes can be used to change the allocation of resources. 在资金筹集职能上， 通过税收将资源转移出私人部门存在一个前提假设：即 资源在私人部门能够得到有效利用。因此， 政府对于资源在私人部门分配最基本 的态度是不干预或最低限度的干预。 （因此，政府首要考虑的是如何以一种对私 人部门资源配置不干预或最小干预