国际税收英语.doc

课程讲义目录 　　　　　Chapter 1 Tax and Economy　　　　　Chapter 2 Tax Accounting　　　　　Chapter 3 Knowledge of Major Taxes　　　　　Chapter 4 International Taxation　　　　　Chapter 5 Miscellaneous Chapter 1 Tax and Economy ? 　　Now let’s come to Section 1　　Taxation and Economic Policy of Chapter 1 Tax and Economy　　Section 1 tells us that economic growth is the primary driver of prosperity in the developed world and is also the main factor which is capable of reducing poverty in less developed countries with good tax systems. Yet, it is not only the contributor to economic welfare. Other factors such as education employment, health, security, income distribution and the environment are also important.　　There are three objectives of Taxation:　　1.The traditional function: raise revenue to finance government expenditure which cannot be financed through other means.　　2.The distributional function: as an instrument to alter the distributions of income and wealth among households.　　3.The stabilization function: uses taxation to dampen the business cycle.　　Anyway, in public opinion, less tax is generally preferred. People will accept taxation when the revenues are spent on popular items such as education and health. In a word, the tax system affects the economy in the short and long runs and it is also strongly influenced by the government and political debates.　　Language Points　　1. an array of 一批；一系列。array是名词，表示阵列、排列的意思。　　He then adds an array of new tax cuts for those at the bottom and middle.　　他还增加了一系列的减税政策来帮助中层和底层的民众。　　2.culminate in 达到顶点；以……告终。　　Everyone feared that the boundary dispute between these two countries would culminate in a war.　　人人都担心这两国之间的边界争端将以战争告终。　　3. Tax morality obviously differs per country but generally speaking there appears to be more acceptance of taxation when the revenues are spent on popular items such as education and health. 税收道义显然因国家而异，但通常而言，如果税收收入用于大众项目，如教育和医疗，则征税更容易被接受。Per 是一个介词，表示每一，每个，后面通常加计量名词，例如，per minute, 每分钟。　　I can type 70 words per