经济学人106:印度税制改革 如鲠在喉

 　　Tax reform in India

　　印度税制改革

　　The truck stops here

　　如鲠在喉

　　A fix for India's indirect-tax system is overdue¹ but it may fall short of the ideal

　　由于印度未能及时对其间接税系统进行调整使得其未能达到理想状态

　　TRADE negotiators were dismayed when in July India scuppered a chance to make modest progress on a global trade deal. Perhaps they hoped for too much. For years India has failed to sign a free-trade agreement even with itself. A recent report from the World Bank said bureaucracy related to tax-collection at state borders is a big reason why India's long-distance truckers are parked 60% of the time. A proposal to address this by rationalising the myriad² state and central-government levies³ into a harmonised goods-and-service tax, or GST, has been around since at least 2007. But grubby politics has put paid to the idea—until now.

　　7月，印度本可让不温不火的全球贸易谈判有所进展的，可他却让贸易代表们的愿望化成了泡影，对此代表们十分沮丧。长期以来，印度未能成功签署自由贸易协定，成为世贸一员。世界银行在最近的一期的报告中指出，邦界边官僚主义的税收机构拦住了60%的长途卡车司机进入各邦的道路。从2007年以来，无数国家的中央政府通过统一向应税的货物和劳务征收的消费税（GST）而解决了这个问题。但是由于政治黑暗，印度至今为止都未能成功解决该问题。

　　印度税制改革.jpg

　　The resounding⁴ win by the Bharatiya Janata Party in India's elections in May has altered the political landscape. The GST is likely to be the centrepiece of the new government's agenda for parliament when it reopens on November 24th. The main opposition⁵ party has said it will support it. A well-designed GST would make India a true common market, give a lift to manufacturing and limit the scope for corruption—the sort of big-bang reform the new prime minister, Narendra Modi, promises.

　　今年5月份印度人民党（Bharatiya Janata Party ）在大选中获得彻底的胜利可能对改变改政治格局带来了希望。在11月24日召开的新政府的议会议程时，消费税可能会作为核心税种重新开征。那些主要的反对派人员已表示将支持此决议。新总理纳伦德拉·莫迪（Narendra Modi,）承诺，将设计一个机制完善的消费税使得印度市场成为一个真正的共同体，给制造业提供动力，减少政府干预，在全社会掀起一场爆炸式的改革。

　　The present mess is rooted in the division of fiscal⁶ power in India's constitution, says Indira Rajaraman, an economist⁷. To ensure balance the central government was granted the right to tax the production of goods; the states could tax their consumption. The drafters ignored services but as they became more important to the economy, their taxation⁸ became the preserve of the centre. From the outset India has suffered the problem of “cascades” of tax on tax. The centre slaps an excise⁹ at the factory gate; the states compound that with a tax at the point of sale.

　　经济学家英迪拉·拉（Indira Rajaraman）认为，目前的困境根源在于印度宪法中的财政权力部门的问题。为确保平衡中央政府获得生产产品的征税权利；邦政府也会对其消费征收一道税。起草人忽略服务这一项，但是一旦服务成为经济更重要的一部分,他们的税收成为保护重点。从一开始就印度遭受了“瀑布”式征管问题。中央政府在工厂门口征了一道消费税；邦政府就在销售环节计入价内在征收一次税。

　　The problem has become bigger as new levies have proliferated¹⁰. The centre imposes a tax on goods that are sold across state borders. States collect taxes on entertainment and betting. There are separate levies on transport, electricity and cars. Rates vary from state to state, adding to the complexity¹¹. This creates a big burden on businesses that sell across borders. It is in part why India's manufacturing has a small share of GDP compared with other emerging markets, says Vijay Kelkar, a former chairman of the finance commission, which mediates¹² between the centre and states on tax issues.

　　在新征收额激增的情况下，出现了更加棘手的问题。中央政府对跨邦的商品销售进行征税，而邦政府则对娱乐业和博彩业进行征税。而交通，电力以及汽车行业则单独出来分开征收。由于税率因邦而异，增加了征管难度。这就使得跨邦之间的商业交易困难重重。前印度财政部长的顾问维贾（Vijay Kelkar）博士表示，这也是印度的制造业占GDP的份额与其他新兴市场相比较低的原因之所在，中央政府与邦政府之间的税收问题并不协调。

　　How should the mess be cleared up? An ideal tax system would have three elements: it should be progressive, with the better-off shouldering more of the burden; it should not influence choices over what to produce or consume; and it should be simple. Mr Kelkar's commission sketched¹³ out a GST that conforms to these principles. It would be levied¹⁴ at a uniform rate on all sales, including of property and financial services, with exceptions only for unprocessed food, schooling¹⁵, health care and some public services. A sin-tax surcharge to the main GST rate would apply to petrol, tobacco and alcohol. With a broad tax base the GST rate could be as low as 12%—5% for the centre and 7% for the states. The properties of a value-added tax would apply so that taxes on inputs¹⁶ could be claimed back.

　　如何清理这个烂摊子？理想的税收制度有三个要素:首先它应该是进步的,富人承担更多的负担——税收纵向公平；它不应该影响生产或消费选择——税收中性原则;它应该是简单地——税收的效率原则。维贾博士和其委员会草拟了一份符合上述原则的消费税。除去未加工食品、教育、医疗保健和一些公共服务行业以外，包括房地产和金融服务在内所有行业实行统一税率。而对于汽油、烟草和酒精等税目将要额外加计征收。而消费税的基础税率为12%， 其中中央政府占5，邦政府占有7%的份额。增值税的属性将适用与此，以便进口环节的税收也可以收回来了。

　　The government must secure the agreement of India's 29 states to the reform. If there is to be a common rate, the states must give up their much-prized power over taxes. Many fret¹⁷ about the possibility of lost income. Indirect taxes are 45% of the centre's tax-take but 80% of state revenue, says Morgan Stanley, a bank. There are already worrying signs that, to placate¹⁸ the states, the GST in its final form will deviate¹⁹ from the ideal. The exclusion²⁰ of land sales would raise the rate by 2-3 percentage points, reckons Satya Poddar of EY, a consultancy. Alcohol may also be out and petrol may be given a special status. But the more exemptions²¹ there are, the more the GST will resemble what it is supposed to replace. At issue is whether, as Mr Poddar puts it, the GST will be a game-changer or merely a name-changer?

　　印度中央政府必须确保29个邦政府加入改革。是否有一个统一的税率，其前提是邦政府必须放弃他们手中牢牢掌握的税收权利。摩根士丹利(Morgan Stanley)表示，间接税的80%源于地方政府的收入，但是中央政府却要拿走45%的份额，许多地方政府认为地方收入将会减少。这种担心也是有道理的，为了安抚地方邦政府，消费税也许会偏离其最初的轨道。EY咨询公司的波达尔（Satya Poddar ）认为，土地销售免税的话，地方收入将会增加2%-3%,酒精和汽油也可以有其他的税收优惠。但是额外的税收优惠越多将，消费税本身的特性就会越少越容易被替代。那么问题来了正如波达尔先生所认为的那样，消费税只是被改了个名字还是从内到外的改革换面呢？

1 overdue   

adj.过期的，到期未付的；早该有的，迟到的

参考例句：

• The plane is overdue and has been delayed by the bad weather.飞机晚点了，被坏天气耽搁了。
• The landlady is angry because the rent is overdue.女房东生气了，因为房租过期未付。

2 myriad   

adj.无数的；n.无数，极大数量

参考例句：

• They offered no solution for all our myriad problems.对于我们数不清的问题他们束手无策。
• I had three weeks to make a myriad of arrangements.我花了三个星期做大量准备工作。

3 levies   

（部队）征兵( levy的名词复数 )； 募捐； 被征募的军队

参考例句：

• At that time, taxes and levies were as many as the hairs on an ox. 那时，苛捐杂税多如牛毛。
• Variable levies can insulate farmers and consumers from world markets. 差价进口税可以把农民和消费者与世界市场隔离开来。

4 resounding   

adj. 响亮的

参考例句：

• The astronaut was welcomed with joyous,resounding acclaim. 人们欢声雷动地迎接那位宇航员。
• He hit the water with a resounding slap. 他啪的一声拍了一下水。

5 opposition   

n.反对，敌对

参考例句：

• The party leader is facing opposition in his own backyard.该党领袖在自己的党內遇到了反对。
• The police tried to break down the prisoner's opposition.警察设法制住了那个囚犯的反抗。

6 fiscal   

adj.财政的，会计的，国库的，国库岁入的

参考例句：

• The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
• The government has two basic strategies of fiscal policy available.政府有两个可行的财政政策基本战略。

7 economist   

n.经济学家，经济专家，节俭的人

参考例句：

• He cast a professional economist's eyes on the problem.他以经济学行家的眼光审视这个问题。
• He's an economist who thinks he knows all the answers.他是个经济学家，自以为什么都懂。

8 taxation   

n.征税，税收，税金

参考例句：

• He made a number of simplifications in the taxation system.他在税制上作了一些简化。
• The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

9 excise   

n.(国产)货物税；vt.切除，删去

参考例句：

• I'll excise the patient's burnt areas.我去切除病人烧坏的部分。
• Jordan's free trade zone free of import duty,excise tax and all other taxes.约旦的自由贸易区免收进口税、国内货物税及其它一切税收。

10 proliferated   

激增( proliferate的过去式和过去分词 )； （迅速）繁殖； 增生； 扩散

参考例句：

• Books and articles on the subject have proliferated over the last year. 过去一年以来，论及这一问题的书和文章大量涌现。
• Influenza proliferated throughout the country. 流感在全国蔓延。

11 complexity   

n.复杂(性)，复杂的事物

参考例句：

• Only now did he understand the full complexity of the problem.直到现在他才明白这一问题的全部复杂性。
• The complexity of the road map puzzled me.错综复杂的公路图把我搞糊涂了。

12 mediates   

调停，调解，斡旋( mediate的第三人称单数 )； 居间促成； 影响…的发生； 使…可能发生

参考例句：

• We therefore investigated whether hypercoagulability mediates a beneficial effect during denovo atherogenesis. 因此我们研究了高凝在原位动脉粥样硬化形成中是否介导了有益的作用。
• Not happy when the mood that how mediates oneself? 不开心的时候怎样调解自己的情绪？

13 sketched   

v.草拟（sketch的过去式与过去分词形式）

参考例句：

• The historical article sketched the major events of the decade. 这篇有关历史的文章概述了这十年中的重大事件。 来自《简明英汉词典》
• He sketched the situation in a few vivid words. 他用几句生动的语言简述了局势。 来自《现代汉英综合大词典》

14 levied   

征（兵）( levy的过去式和过去分词 )； 索取； 发动（战争）； 征税

参考例句：

• Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
• Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。

15 schooling   

n.教育；正规学校教育

参考例句：

• A child's access to schooling varies greatly from area to area.孩子获得学校教育的机会因地区不同而大相径庭。
• Backward children need a special kind of schooling.天赋差的孩子需要特殊的教育。

16 inputs   

n.输入( input的名词复数 )；投入；输入端；输入的数据v.把…输入电脑( input的第三人称单数 )

参考例句：

• Uncheck the inputs checked for optimization in the previous stage. 不测试那些已经测试过的优化了的以前步骤的inputs.（变量参数）。 来自互联网
• Just in case, save in a file the inputs obtained at the previous stage. 以防万一，保存以前步骤获得的inputs（变量参数值）到一个文件中去。 来自互联网

17 fret   

v.(使)烦恼；(使)焦急；(使)腐蚀，(使)磨损

参考例句：

• Don't fret.We'll get there on time.别着急，我们能准时到那里。
• She'll fret herself to death one of these days.她总有一天会愁死的.

18 placate   

v.抚慰，平息(愤怒)

参考例句：

• He never attempts to placate his enemy.他从不企图与敌人和解。
• Even a written apology failed to placate the indignant hostess.甚至一纸书面道歉都没能安抚这个怒气冲冲的女主人。

19 deviate   

v.(from)背离，偏离

参考例句：

• Don't deviate from major issues.不要偏离主要问题。
• I will never deviate from what I believe to be right.我绝不背离我自信正确的道路。

20 exclusion   

n.拒绝，排除，排斥，远足，远途旅行

参考例句：

• Don't revise a few topics to the exclusion of all others.不要修改少数论题以致排除所有其他的。
• He plays golf to the exclusion of all other sports.他专打高尔夫球，其他运动一概不参加。

21 exemptions   

n.（义务等的）免除( exemption的名词复数 )；免（税）；（收入中的）免税额

参考例句：

• The exemptions for interpretive rules, policy statements, and procedural rules have just been discussed. 有关解释性规则、政策说明和程序规则的免责我们刚刚讨论过。 来自英汉非文学 - 行政法
• A: The regulation outlines specific exemptions for some WPM. 答：该规定概述了某些木质包装材料的特定的例外情形。 来自互联网