林超伦实战口译练习笔记 第34期:无形资产越来越重要

 Other elements of the system have been updated to tueet the challenges of a modem¹ business environment. With business increasingly organized on an international scale, the rules for allowing losses to be used within multinational² groups needed to be modernized³. So these rules have been liberalized to give groups the flexibility⁴ to structure themselves in the way that best meets their needs.

体系的其他元素随时更新以满足现代经济环境的挑战。随着企业逐渐涵盖全球范围内的发展，用于跨国组织的允许损失规则也要跟随时代发展。所以我们放宽了规则，给团体以满足自身最好需求的组织灵活度。

Intangible assets are of growing importance in the emerging knowledge-based economy. The available reliefs for business expenses did not recognize this. So new reliefs have been introduced, such as for the cost of purchasing third generation mobile phone licenses⁵ and the Government has proposed a comprehensive regime that will provide a lasting⁶ solution for all intangible assets.

无形资产在新兴的以知识为基础的经济中的地位变得越来越重要，但商业开支减免不认同这些，因此就出现了新的减免，如购买第三代移动电话证书的成本，政府也计划一个综合体制为无形资产提供最终的解决方案。

Looking at the UK today, it now offers a highly attractive tax regime for multinational business. Reforms undertaken by this Government have modernized the tax system, eliminating outdated⁷ structures and removing tax constraints⁸ on businesses ability to adapt to emerging commercial opportunities.

放眼今日的英国，跨国企业享有高吸引力的税收体制，政府主持的改革更新了税收体系，移除了过时的组织和企业适应兼并商业机会的税收约束。

But there are more steps to be taken. Encouraging research and development is a vita] component⁹ of the Government's strategy for improving the UK's productivity performance and competitiveness. Comparisons with other countries show that in nearly every sector¹⁰ the UK trails behind other major industrialized countries in business R&D, although our science base is strong.

但我们还有很长的路要走。鼓励研究与开发是政府提升英国生产能力和竞争力的重要方面。与其他国家相比，虽然英国的科技很发达，但我们几乎在每一方面都落后于重要工业国家企业的研究与开发。

This has translated into lower overall levels of innovation, in the last Parliament the Government introduced an R&D tax credit for SMEs in order to address the particular difficulties such firms face in accessing capital to invest in innovation and R&D.

这就意味着我们整体创新能力偏低。上次国会会议上，政府介绍了中小企业研究与开发税收优惠就显示了这些企业在投资创新，研究与开发时获得资本有多困难。

To complement¹¹ this in Budget 2001 the Government published a document “Increasing Innovation” which set out the case for a proposed new tax incentive¹² to encourage R&D and innovation among larger firms, and invited views on the design issues for the measure.

为此，2001年预算中政府发布了“增加创新”在特大企业中试先推行新的税收机制以鼓励研究与开发和创新，并听取关于政策设计问题方面的意见。

To address concerns about the quality and supply of skilled researchers, the Government has also announced an independent study into the provision of skilled scientists and engineers to British industry. The Government is considering the representations it has received with a view to introducing the new R&D tax credit for large firms in Budget 2002.

提到对高质量技能研发人员聘请的关注，政府已经宣布为英国工业准备单独培养有技能的科学家和工程师。政府正考虑将受到的关于延伸研究与开发税收优惠至大公司的建议纳入2002年预算中。

I have already referred to the reform of the taxation¹³ of intangibles, and we hope to have the changes in place no later than Finance Act 2002, You will also be aware that we will shortly be publishing a further paper, taking forward the current proposals for a relief on gains arising on the disposal of substantial shareholdings.

我已经参与无形资产税收的改革，我们希望能在2002年金融法案之前作出改变。你们还会注意到我们很快会发文推行现在的提议，这得利于大型股票持有权的处理。

Considerable progress has already been made on developing this relief which takes further the principle that groups should be able to structure and restructure their operations to meet global opportunities without undue¹⁴ impediments. The paper will contain details of how the proposed exemption¹⁵ could operate, so that respondents can make a realistic comparison between this and a possible deferral¹⁶ regime. This will also provide the opportunity to consult business on associated issues aimed at producing a flexible and competitive tax system for parent companies based in the UK.

推行这一变革已经取得了骄人的成绩，更深化了企业不受阻碍组建并重组运营以适应全球机遇的规则。文章将包括提议免除如何运行的细节，这样应诉方就能针对本体系和另一推迟付税体系做出实际对比，更给母公司在英国的企业制定灵活有竞争力的税收体系相关问题咨询提供了机会。

The UK is engaged in a process of modernization¹⁷ of its corporate¹⁸ tax system. We wish to create a system that allows business to flourish, and meet the challenges of a global economy. The UK's work with the OECD is an essential part of this agenda—ensuring that companies can compete on a level global playing field. But we should always keep the ultimate goal in sight—enhancing opportunity and prosperity for all through sustained economic growth.

英国参与了一些列企业税收系统的现代化进程中。我们希望创建一套让企业繁荣并能迎合全球经济挑战的体系。英国和经济合作与发展组织的结合是这项议程的重要部分---确保了企业能在全球市场上竞争，我们还要一直保持最终的目标---通过持续经济增长增加机遇和繁荣。

1 modem   

n.调制解调器

参考例句：

• Does your computer have a modem?你的电脑有调制解调器吗？
• Provides a connection to your computer via a modem.通过调制解调器连接到计算机上。

2 multinational   

adj.多国的，多种国籍的；n.多国籍公司，跨国公司

参考例句：

• The firm was taken over by a multinational consulting firm.这家公司被一个跨国咨询公司收购。
• He analyzed the relationship between multinational corporations and under-developed countries.他分析了跨国公司和不发达国家之间的关系。

3 modernized   

使现代化，使适应现代需要( modernize的过去式和过去分词 )； 现代化，使用现代方法

参考例句：

• By 1985 the entire railway network will have been modernized. 等到1985年整个铁路网就实现现代化了。
• He set about rebuilding France, and made it into a brilliant-looking modernized imperialism. 他试图重建法国，使它成为一项表面华丽的现代化帝业。

4 flexibility   

n.柔韧性，弹性，（光的）折射性，灵活性

参考例句：

• Her great strength lies in her flexibility.她的优势在于她灵活变通。
• The flexibility of a man's muscles will lessen as he becomes old.人老了肌肉的柔韧性将降低。

5 licenses   

n.执照( license的名词复数 )v.批准，许可，颁发执照( license的第三人称单数 )

参考例句：

• Drivers have ten days' grace to renew their licenses. 驾驶员更换执照有10天的宽限期。 来自《现代汉英综合大词典》
• Jewish firms couldn't get import or export licenses or raw materials. 犹太人的企业得不到进出口许可证或原料。 来自辞典例句

6 lasting   

adj.永久的，永恒的；vbl.持续，维持

参考例句：

• The lasting war debased the value of the dollar.持久的战争使美元贬值。
• We hope for a lasting settlement of all these troubles.我们希望这些纠纷能获得永久的解决。

7 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。

8 constraints   

强制( constraint的名词复数 )； 限制； 约束

参考例句：

• Data and constraints can easily be changed to test theories. 信息库中的数据和限制条件可以轻易地改变以检验假设。 来自英汉非文学 - 科学史
• What are the constraints that each of these imply for any design? 这每种产品的要求和约束对于设计意味着什么？ 来自About Face 3交互设计精髓

9 component   

n.组成部分，成分，元件；adj.组成的，合成的

参考例句：

• Each component is carefully checked before assembly.每个零件在装配前都经过仔细检查。
• Blade and handle are the component parts of a knife.刀身和刀柄是一把刀的组成部分。

10 sector   

n.部门，部分；防御地段，防区；扇形

参考例句：

• The export sector will aid the economic recovery. 出口产业将促进经济复苏。
• The enemy have attacked the British sector.敌人已进攻英国防区。

11 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。

12 incentive   

n.刺激；动力；鼓励；诱因；动机

参考例句：

• Money is still a major incentive in most occupations.在许多职业中，钱仍是主要的鼓励因素。
• He hasn't much incentive to work hard.他没有努力工作的动机。

13 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。

14 undue   

adj.过分的；不适当的；未到期的

参考例句：

• Don't treat the matter with undue haste.不要过急地处理此事。
• It would be wise not to give undue importance to his criticisms.最好不要过分看重他的批评。

15 exemption   

n.豁免，免税额，免除

参考例句：

• You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
• These goods are subject to exemption from tax.这些货物可以免税。

16 deferral   

n.延期，缓役

参考例句：

• It also calls for the deferral of a share of bonuses. 协议还要求一部分奖金延期发放。 来自互联网
• Even implementing the interest-deferral scheme for homeowners has proved inconveniently tricky. 甚至是对房主实行的推迟利息的方案，结果证明也是极不方便的。 来自互联网

17 modernization   

n.现代化，现代化的事物

参考例句：

• This will help us achieve modernization.这有助于我们实现现代化。
• The Chinese people are sure to realize the modernization of their country.中国人民必将实现国家现代化。

18 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。