我国财政部制定财税政策支持降杠杆

 　　The Ministry¹ of Finance on Tuesday issued preferential tax policies for companies engaged in debt-reducing corporate² restructuring.

　　上周二，中国财政部针对进行减债重组的企业发布了税收优惠政策。

　　Preferential tax policies would be applied³ to multiple transaction activities while companies go through bankruptcy⁴, mergers⁵ and acquisitions, and liquidation⁶.

　　企业在实施破产、并购和清算等多项交易活动时均可享受税收优惠政策。

　　Such policies include deferred⁷ tax payments and tax payments in installments⁸ for non-monetary assets, according to a notice published on the ministry's website.

　　根据财政部网站发布的通知，这类政策包括递延纳税和非货币性资产可分期缴纳税款。

　　财税政策助企业降杠杆

　　Value-added tax will not be imposed on transfers of fixed⁹ assets and land-use rights, according to the notice.

　　通知指出，国家不会对不动产和土地使用权转让行为征收增值税。

　　Local governments are required to strictly¹⁰ implement¹¹ the tax policies, in order to lower the costs and create a favorable environment for corporate deleveraging, the notice said.

　　通知称，地方政府要认真落实好税收政策，降低企业成本，为企业降杠杆创造良好环境。

　　Zhang Lianqi, a financial expert, said the notice offers clarity on details like what transactions are eligible¹² for preferential policies.

　　金融专家张连起表示，该通知提供了清晰的细节，比如到底哪些交易才有资格享受优惠政策。

　　Zhang expects the government will roll out more targeted policies for enterprises in certain sectors¹³, and successful corporate restructuring cases will be studied in future.

　　张连起预计政府将对某些行业的企业推出更多有针对性的政策，而企业重组的成功案例则将会在未来进行研究。

1 ministry   

n.(政府的)部；牧师

参考例句：

• They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
• We probed the Air Ministry statements.我们调查了空军部的记录。

2 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。

3 applied   

adj.应用的；v.应用，适用

参考例句：

• She plans to take a course in applied linguistics.她打算学习应用语言学课程。
• This cream is best applied to the face at night.这种乳霜最好晚上擦脸用。

4 bankruptcy   

n.破产；无偿付能力

参考例句：

• You will have to pull in if you want to escape bankruptcy.如果你想避免破产，就必须节省开支。
• His firm is just on thin ice of bankruptcy.他的商号正面临破产的危险。

5 mergers   

n.（两个公司的）合并( merger的名词复数 )

参考例句：

• Mergers fall into three categories: horizontal, vertical, and conglomerate. 合并分为以下三种：横向合并，纵向合并和混合合并。 来自辞典例句
• Many recent mergers are concentrated within specific industries, particularly in retailing, airlines and communications. 现代许多合并企业集中进行某些特定业务，在零售业、民航和通讯业中更是如此。 来自英汉非文学 - 政府文件

6 liquidation   

n.清算，停止营业

参考例句：

• The bankrupt company went into liquidation.这家破产公司停业清盘。
• He lost all he possessed when his company was put into liquidation.当公司被清算结业时他失去了拥有的一切。

7 deferred   

adj.延期的，缓召的v.拖延，延缓，推迟( defer的过去式和过去分词 )；服从某人的意愿，遵从

参考例句：

• The department deferred the decision for six months. 这个部门推迟了六个月才作决定。
• a tax-deferred savings plan 延税储蓄计划

8 installments   

部分( installment的名词复数 )

参考例句：

• The first two installments were pretty close together in 1980. 第一次和节二次提款隔得很近，都是在1980年提的。
• You have an installments sales contract. 你已经订立了一份分期付款的买卖契约了。

9 fixed   

adj.固定的，不变的，准备好的；(计算机)固定的

参考例句：

• Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗？
• Once the aim is fixed,we should not change it arbitrarily.目标一旦确定，我们就不应该随意改变。

10 strictly   

adv.严厉地，严格地；严密地

参考例句：

• His doctor is dieting him strictly.他的医生严格规定他的饮食。
• The guests were seated strictly in order of precedence.客人严格按照地位高低就座。

11 implement   

n.(pl.)工具，器具；vt.实行，实施，执行

参考例句：

• Don't undertake a project unless you can implement it.不要承担一项计划，除非你能完成这项计划。
• The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。

12 eligible   

adj.有条件被选中的；(尤指婚姻等)合适(意)的

参考例句：

• He is an eligible young man.他是一个合格的年轻人。
• Helen married an eligible bachelor.海伦嫁给了一个中意的单身汉。

13 sectors   

n.部门( sector的名词复数 )；领域；防御地区；扇形

参考例句：

• Berlin was divided into four sectors after the war. 战后柏林分成了4 个区。 来自《简明英汉词典》
• Industry and agriculture are the two important sectors of the national economy. 工业和农业是国民经济的两个重要部门。 来自《现代汉英综合大词典》