2019考研英語翻譯習題每日一練：個人所得稅法

　　個人所得稅法

　　individual income tax law

　　請看例句：

　　A draft amendment to the individual income tax law has been submitted for a first reading at a bimonthly session of the National People's Congress Standing Committee. Specific personal income tax changes that aim to reduce taxpayer burdens and boost consumption are expected after the proposed changes receive regulatory approval.

　　近日，個人所得稅法修正案草案提請全國人大常委會初次審議。此次提交審議的草案通過后，有望出臺減輕納稅人負擔、刺激消費等個人所得稅具體改革措施。

　　個人所得稅法修正案草案的亮點有：

　　起征點提高 raise the threshold

　　The draft amendment raises the threshold for personal income tax from 3,500 yuan to 5,000 yuan per month, or 60,000 yuan per year.

　　草案將個稅起征點由之前的3500元上調至5000元/月(6萬元/年)。

　　專項附加扣除 special expense deductions

　　The draft amendment adds special expense deductions for items like children's education, continuing education, treatment for serious diseases, as well as housing loan interest and rent.

　　草案首次增加子女教育支出、繼續(xù)教育支出、大病醫(yī)療支出、住房貸款利息和住房租金等專項附加扣除。

　　稅率變化 changes in tax rates

　　擴大3%、10%、20%三檔低稅率的級距，3%稅率(tax rate)的級距擴大一倍，現(xiàn)行稅率為10%的部分所得的稅率降為3%;大幅擴大10%稅率的級距，現(xiàn)行稅率為20%的所得，以及現(xiàn)行稅率為25%的部分所得的稅率降為10%;現(xiàn)行稅率為25%的部分所得的稅率降為20%;相應縮小25%稅率的級距，30%、35%、45%這三檔較高稅率的級距保持不變。

　　If the revisions are adopted, those whose monthly salary ranges from 5,000 yuan to 20,000 yuan will see their tax cut by over 50% and those whose monthly salary ranges from 20,000 to 80,000 will see their tax cut by 10-50%.

　　如果草案通過，月收入在5000元至2萬元之間的人納稅額將減半，月收入在2萬元至8萬元之間的人納稅額將減少10%到50%。

　　綜合征稅 comprehensive income taxation

　　現(xiàn)行個人所得稅法采用"分類征稅"方式，即將應稅所得分為11類，實行不同征稅辦法。草案將11類中的4類，即工資薪金(salary)、勞務報酬(remuneration for personal service)、稿酬(remuneration)、特許權使用費(royalty)等4項勞動性所得納入綜合征稅范圍，適用統(tǒng)一的超額累進稅率。

　　反避稅條款 anti-tax avoidance clause

　　The draft amendment also adds an anti-tax avoidance clause, empowering tax authorities to adjust tax rates when individuals transfer property in violation of independent trading. Individuals will also be subject to the clause when they evade taxes through overseas tax havens or obtain improper tax benefits by organizing unlawful commercial activities.

　　草案增加了反避稅規(guī)定，針對個人不按獨立交易原則轉讓財產、在境外避稅地避稅、實施不合理商業(yè)安排獲取不當稅收利益等避稅行為，賦予稅務機關按合理方法進行納稅調整的權力。

　　[相關詞匯]

　　起征點 tax exemption threshold

　　九級征稅級別 nine-bracket system

　　課稅負擔 tax burdens

　　收入分配 distribution of income

　　納稅人 taxpayer

　　中低收入人群 medium and low-income population

　　累進稅制 progressive taxing mechanism

　　減少稅級 downsizing tax brackets

　　稅收 tax revenue

　　實得工資 take-home pay

　　全額工資 gross income

　　營業(yè)稅 business tax

　　企業(yè)所得稅 income tax for enterprises

　　避稅 tax avoidance

　　逃稅 tax evasion

　　代扣代繳 withhold and remit tax

　　稅收優(yōu)惠 tax preference

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