林超伦实战口译练习笔记 第33期:国际财政会协会演讲

 Speech to the International Fiscal¹ Association

中国金融介绍---国际财政会协会演讲

By the Paymaster General, UK

英国主计长

(Continued from Unit 4)

续第四单元

One approach is for countries to introduce anti-avoidance legislation to counter the use by their residents of overseas discriminatory regimes. For example, the UK, like some others, has Controlled Foreign Company legislation. Greater transparency and exchange of information will assist countries in developing appropriate anti-avoidance measures. But this kind of approach does not offer a complete solution.

一个方法是各国介绍反避税立法以对付海外歧视团体，如英国的有限外国公司立法。信息的大量透明和交换能够帮助各国制定合适的反避税措施，但这种方法并不是万能的。

The Government therefore supports steps by the international community to promote the rollback of anti-competitive discriminatory practices and attaches great importance to the work of the OECD and the EU in this area.

因此政府支持国际协会促进收回有碍竞争的歧视性做法，并及其看重经济合作与发展组织和欧盟在这方面的做法。

We fully² support the OECD's work in the Forum³ on Harmful Tax Competition which has identified 47 measures in member countries as potentially harmful. In addition we continue to actively⁴ support the work on the EU Code of Conduct6 on business taxation⁵ as part of the tax package. In November 1999, the Code of Conduct Group, which I chair, reported to ECOFIN on its assessment⁶ of 271 measures, 66 of which it had found to be harmful.

我们全力支持经济合作与发展组织在有害税务竞争论坛上的工作，它为成员国确定了47项潜在有害的措施。另外，我们继续积极支持欧盟行为准则关于将商业税收作为税收篮子一部分的做法。1999年11月，我主持的行为小组准则报导了经济金融委员会评估的271项措施，其中有66项是有害的。

The Government firmly believes that the rollback of such discriminatory practices, coupled with greater transparency and exchange of information, are the necessary preconditions for strong and fair competition which in turn will release the dynamic forces in the economy.

政府坚信这种歧视做法的收回和大量信息的透明与转换时有力公平竞争的先决条件，反过来也会减轻经济的动力。

But simply acting⁷ to curb⁸ anti-competitive practices will not be enough. In a world of open markets and massive coital flows, no country or group of countries can afford to operate as if insulated from what the rest of the world does and ignore fair lax competition and the need to remain competitive.

但仅仅控制有碍竞争的做法的是不够的。在开放长和巨额资本流动的世界中，没有一个国家或多个国家能对外界发生的事情一无所知，忽略公平的税收竞争和保持竞争力的需求。

The UK is committed to ensuring that fair tax competition is allowed to flourish. And by competing fairly we intend to ensure that the UK has a highly competitive and efficient tax system that will support our long-term aim of achieving high and stable levels of growth and employment.

英国承诺要确保公平税收竞争的发展繁荣。要公平竞争我们就要确保英国的税收系统有竞争力，有效，能够支持我们长期达成高稳定水平的增长和就业目标。

The UK has long been a hub for global business. There are many factors that make the UK particularly attractive and the natural location for business, including our sophisticated financial markets, our strong trading links with all parts of the world and the status of English as the global language of business.

英国长期以来是全球经济的中心，能够成为如此吸引商业的天然位置是有几个原因的，包括我们悠久的经济市场，与世界其他地方紧密的贸易关系还有全球商业官方语言的英语地位。

The tax system must complement⁹ these attractions. It must not stifle¹⁰ business but should empower it to compete in a global marketplace. The system we inherited in 1997 needed urgent reform to meet our objectives. We have therefore embarked¹¹ on a series of reforms to enhance both competitiveness and fairness, to build a system that will better respond to the changing needs of business and that will provide a stable framework into the medium term.

税收系统必须做到这些吸引力，要增强而不是扼杀商业在全球市场上的竞争力。我们沿用的1997年的系统需要改革以满足我们的目标，因此我们推行了一系列的改革加强竞争性和公平性，建立一个能更好反映商业需求变化并未中期提供稳定框架的系统。

We have cut the main rate of corporation tax from 33% to 30%, the lowest ever rate. Outdated¹² elements of the tax system have been swept away. We abolished Advance Corporation Tax (ACT) which affected¹³ the structure and investment decisions of many multinationals¹⁴. And we also abolished payable¹⁵ tax credits on dividends¹⁶, removing a distortion that encouraged companies to pay out dividends rather than to retain them for investment.

我们已经将公司的主要税收率从33%降至30%，达到历史最低。税收体系过时的元素也被剔除了，我们取消了影响很多跨国公司做规划投资决策的预交公司税，还取消了股息税，鼓励公司支付股息而不是留作投资。

We have tackled the issue of withholding¹⁷ taxes. These can impose a high burden on business, often resulting in one company withholding and another reclaiming¹⁸ tax. Where we have been able to conclude that these rules are unnecessary, such as for intra-UK corporate¹⁹ interest payments, Eurobonds and gilts²⁰, we have abolished them.

我们处理了暂扣税收的问题，这个问题给企业带来很大压力，经常导致一家公司暂扣税款而另一家公司要求退税。当我们确定以下规则不必要时，如英国国内公司利息支付，欧盟证券，金边证券，我们就统统取消了。

1 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。

2 fully   

adv.完全地，全部地，彻底地；充分地

参考例句：

• The doctor asked me to breathe in,then to breathe out fully.医生让我先吸气，然后全部呼出。
• They soon became fully integrated into the local community.他们很快就完全融入了当地人的圈子。

3 forum   

n.论坛，讨论会

参考例句：

• They're holding a forum on new ways of teaching history.他们正在举行历史教学讨论会。
• The organisation would provide a forum where problems could be discussed.这个组织将提供一个可以讨论问题的平台。

4 actively   

adv.积极地，勤奋地

参考例句：

• During this period all the students were actively participating.在这节课中所有的学生都积极参加。
• We are actively intervening to settle a quarrel.我们正在积极调解争执。

5 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。

6 assessment   

n.评价；评估；对财产的估价，被估定的金额

参考例句：

• This is a very perceptive assessment of the situation.这是一个对该情况的极富洞察力的评价。
• What is your assessment of the situation?你对时局的看法如何？

7 acting   

n.演戏，行为，假装；adj.代理的，临时的，演出用的

参考例句：

• Ignore her,she's just acting.别理她，她只是假装的。
• During the seventies,her acting career was in eclipse.在七十年代，她的表演生涯黯然失色。

8 curb   

n.场外证券市场，场外交易；vt.制止，抑制

参考例句：

• I could not curb my anger.我按捺不住我的愤怒。
• You must curb your daughter when you are in church.你在教堂时必须管住你的女儿。

9 complement   

n.补足物，船上的定员；补语；vt.补充，补足

参考例句：

• The two suggestions complement each other.这两条建议相互补充。
• They oppose each other also complement each other.它们相辅相成。

10 stifle   

vt.使窒息；闷死；扼杀；抑止，阻止

参考例句：

• She tried hard to stifle her laughter.她强忍住笑。
• It was an uninteresting conversation and I had to stifle a yawn.那是一次枯燥无味的交谈，我不得不强忍住自己的呵欠。

11 embarked   

乘船( embark的过去式和过去分词 )； 装载； 从事

参考例句：

• We stood on the pier and watched as they embarked. 我们站在突码头上目送他们登船。
• She embarked on a discourse about the town's origins. 她开始讲本市的起源。

12 outdated   

adj.旧式的，落伍的，过时的；v.使过时

参考例句：

• That list of addresses is outdated,many have changed.那个通讯录已经没用了，许多地址已经改了。
• Many of us conform to the outdated customs laid down by our forebears.我们许多人都遵循祖先立下的过时习俗。

13 affected   

adj.不自然的，假装的

参考例句：

• She showed an affected interest in our subject.她假装对我们的课题感到兴趣。
• His manners are affected.他的态度不自然。

14 multinationals   

跨国公司( multinational的名词复数 )

参考例句：

• These local companies are only small fry compared with the huge multinationals. 同那些跨国公司比，这些当地的公司不过是小鱼小虾。
• Some people believe that the multinationals have too much power. 有人认为跨国公司的权力太大了。

15 payable   

adj.可付的，应付的，有利益的

参考例句：

• This check is payable on demand.这是一张见票即付的支票。
• No tax is payable on these earnings.这些收入不须交税。

16 dividends   

红利( dividend的名词复数 )； 股息； 被除数； （足球彩票的）彩金

参考例句：

• Nothing pays richer dividends than magnanimity. 没有什么比宽宏大量更能得到厚报。
• Their decision five years ago to computerise the company is now paying dividends. 五年前他们作出的使公司电脑化的决定现在正产生出效益。

17 withholding   

扣缴税款

参考例句：

• She was accused of withholding information from the police. 她被指控对警方知情不报。
• The judge suspected the witness was withholding information. 法官怀疑见证人在隐瞒情况。

18 reclaiming   

v.开拓( reclaim的现在分词 )；要求收回；从废料中回收（有用的材料）；挽救

参考例句：

• People here are reclaiming land from the sea. 这儿的人们正在填海拓地。 来自《简明英汉词典》
• How could such a man need reclaiming? 这么一个了不起的人怎么还需要别人拯救呢？ 来自英汉文学 - 嘉莉妹妹

19 corporate   

adj.共同的，全体的；公司的，企业的

参考例句：

• This is our corporate responsibility.这是我们共同的责任。
• His corporate's life will be as short as a rabbit's tail.他的公司的寿命是兔子尾巴长不了。

20 gilts   

n.镀金[银]材料，金[银]色涂层( gilt的名词复数 )；高度可靠的证券，金边证券；除去诱人的外表；让人扫兴

参考例句：

• They planned to have the gilts farrow down about the end of this month. 他们计划让母猪约在本月底下仔。 来自《现代英汉综合大词典》
• As bank base rates rise, the price of gilts falls. 如果银行基本利率上升，国债的价格就下跌。 来自互联网