经济学人:欧洲养老金:一脚踏入阿尔加维 (1)

 　　WHEN the financial crisis hammered Portugal's economy, hundreds of thousands of its people left, 当金融危机席卷葡萄牙经济时，数十万葡萄牙人离开了，

　　taking advantage of the European Union's rules on free movement to find work in countries that were hit less hard. 他们利用欧盟自由出入的规定在那些受经济危机打击较小的国家中找工作。

　　Now Portugal is welcoming older people going in the other direction, not for jobs but for a warm, cheap retirement¹. 现在葡萄牙以另一种方式欢迎老年人，不为工作而是为了一种温暖、廉价的退休政策。

　　Well-off baby-boomers are flocking to Lisbon, Sintra and the Algarve, drawn² in part by Portugal's tax exemptions³ on foreign income. 在婴儿潮出生的人生活宽裕，他们涌入里斯本、辛特拉以及阿尔加维，被葡萄牙对海外收入的免税政策所吸引。

　　Under its non-habitual-residency scheme, pensions from abroad can be drawn tax-free for a decade. 在非常住税务居民计划下，来自海外的退休金可免除十年税收。

　　Bilateral⁴ double-taxation agreements are intended to ensure that income does not end up being taxed twice. 双边双重课税协议旨在确保收入不被二次征税。

　　But some countries, seeking to boost domestic demand by luring⁵ wealthy immigrants, 但是为了吸引富裕移民促进国内需求，

　　have arranged matters so that they can avoid paying any tax on income earned outside their country of residence, such as pensions, capital gains and rent. 一些国家做好了一切安排，让那些富裕的移民可以避免为来自居住国之外的收入上缴任何税，比如养老金、资本收益及租金。

　　To qualify, foreign pensioners⁶ who move to Portugal need only stick around for six months a year and register as tax-resident. 移居葡萄牙的海外领取退休金人员仅需一年内在该国停留6个月并注册成为该国纳税居民便可获得该国移民资格。

　　Portugal is not the only EU country where foreign pensioners can find a sweet deal. 在欧盟国家中，葡萄牙并非唯一一个让海外领取退休金人员尝到甜头的国家。

　　France taxes some pensions taken as a lump sum at 7.5%; with judicious⁷ use of private health insurance, 法国对一些养老金一次性征税7.5%；对私人医疗保险的合理使用

　　pensioners can also avoid paying the social charges of 9.1% normally levied⁸ on pensions. 也可让领取退休金的人避免缴纳养老金9.1%的社会负担费用。

　　Malta exempts⁹ pensions of up to 13,200 euros ($15,200) from tax altogether, with a flat rate of 15% above that. 马尔他免除了高达132000欧元（15200美元）的税，均一费率为15%高于该数额。

　　State pensions are often excluded from generous exemptions but Cyprus taxes all pensions at 5%, 国家养老金常被排除在慷慨的免税政策之外，但除塞浦路斯外，该国对所有养老金征税5%，

　　making it particularly attractive for retired¹⁰ civil servants. It also allows people to withdraw their entire pension pots as a lump sum tax-free. 这对已退休公务员尤有吸引力。人们还能将一次性免征税的所有养老金取出来。

　　Governments elsewhere are cross about being undercut. Portugal's most vocal¹¹ critics are the Nordics. 他国政府抱怨财政被削弱。葡萄牙最直白的批评来自北欧人。

1 retirement   

n.退休，退职

参考例句：

• She wanted to enjoy her retirement without being beset by financial worries.她想享受退休生活而不必为金钱担忧。
• I have to put everything away for my retirement.我必须把一切都积蓄起来以便退休后用。

2 drawn   

v.拖，拉，拔出；adj.憔悴的，紧张的

参考例句：

• All the characters in the story are drawn from life.故事中的所有人物都取材于生活。
• Her gaze was drawn irresistibly to the scene outside.她的目光禁不住被外面的风景所吸引。

3 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

4 bilateral   

adj.双方的，两边的，两侧的

参考例句：

• They have been negotiating a bilateral trade deal.他们一直在商谈一项双边贸易协定。
• There was a wide gap between the views of the two statesmen on the bilateral cooperation.对双方合作的问题，两位政治家各自所持的看法差距甚大。

5 luring   

吸引，引诱（lure的现在分词形式）

参考例句：

• Cheese is very good for luring a mouse into a trap. 奶酪是引诱老鼠上钩的极好的东西。
• Her training warned her of peril and of the wrong, subtle, mysterious, luring. 她的教养警告她：有危险，要出错儿，这是微妙、神秘而又诱人的。

6 pensioners   

n.领取退休、养老金或抚恤金的人( pensioner的名词复数 )

参考例句：

• He intends to redistribute income from the middle class to poorer paid employees and pensioners. 他意图把中产阶级到低薪雇员和退休人员的收入做重新分配。 来自《简明英汉词典》
• I am myself one of the pensioners upon the fund left by our noble benefactor. 我自己就是一个我们的高贵的施主遗留基金的养老金领取者。 来自辞典例句

7 judicious   

adj.明智的，明断的，能作出明智决定的

参考例句：

• We should listen to the judicious opinion of that old man.我们应该听取那位老人明智的意见。
• A judicious parent encourages his children to make their own decisions.贤明的父亲鼓励儿女自作抉择。

8 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。

9 exempts   

使免除[豁免]( exempt的第三人称单数 )

参考例句：

• This privilege, however, exempts only predecisional documents. 然而，此特权只免除那些文件在作出决定之前的披露责任。
• Function effectiveness: After then special-purpose, exempts the flushing formula. 功能效用：便后专用，免冲洗配方。

10 retired   

adj.隐退的，退休的，退役的

参考例句：

• The old man retired to the country for rest.这位老人下乡休息去了。
• Many retired people take up gardening as a hobby.许多退休的人都以从事园艺为嗜好。

11 vocal   

adj.直言不讳的；嗓音的；n.[pl.]声乐节目

参考例句：

• The tongue is a vocal organ.舌头是一个发音器官。
• Public opinion at last became vocal.终于舆论哗然。