电子商务英语 教学课件 作者 张云 Lesson 7 Electronic Payment Taxation.pptVIP

Chapter Three Electronic Payment System 电子支付的过程 电子支付系统 SET协议 Lesson Seven Electronic Payment Taxation As use of the Internet expands, many companies and Internet users are concerned that some governments will impose extensive regulations on the Internet and electronic commerce. Potential areas of problematic regulation include taxes and duties, restrictions on the type of information transmitted, control over standards development, licensing requirements and rate regulation of service providers. Customs and Taxation; Payment System; Notes 1. EDI covers most things that are done using “electronically paper” based communication, for example placing orders with suppliers and carrying out financial transactions. （1）这里的based communication修饰electronically paper。 （2）cover在这里作“包括，包含”解释，如： The exhibition covers an area of … square meters. 展览会展出面积为…平方米。 Socialist society covers a considerably long historical period. 社会主义社会是一个相当长的历史阶段。 2. Many nations will advocate in the World Trade Organization (WTO) and other appropriate declare a tariff-free environment whenever it is used to deliver products or services. 本句采用词语的增译法。 3. The taxation of commerce conducted over the Internet should be consistent with the established principles of international taxation, should avoid inconsistent national tax jurisdictions and double taxation, and should be simple to administer and easy to understand. 该句有三个并列的情态句，分别是should be consistent with…, should avoid…, 和should be simple to…。 4. The systems should not discriminate some types of commerce. 这是一句否定句，但在句中出现的是some而不是any，所以翻译时，应将其翻译为“某些”而不是“一些”。 5. They should be capable of capturing the overwhelming majority of appropriate revenues, be easy to implement, and minimize burdensome record keeping and costs for all parties. (1) be capable of 作“（事物）能…的；可以…的”解释。 例如： This machine is capable of improvement. 这台机器是可以改进的。 （2）be able to 和be capable of 在翻译时，都作“有…能力的，有…本领的”解释，但两者仍有区别。be able of 侧重先天具备的能力，而be capable of