林超倫實戰(zhàn)口譯練習筆記 25 各國稅收體系多樣化

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Tax systems and regimes must be modernized if we are to meet the wider economic challenge. So we must:

要應(yīng)對更廣的經(jīng)濟挑戰(zhàn)就必須實現(xiàn)稅收體系和政體的現(xiàn)代化，所以我們必須要：

respond effectively to anti-competitive tax practices;

對不利于競爭的稅務(wù)做法做出有效應(yīng)對；

ensure that our tax system is efficient; and eliminate unnecessary rigidities in the tax system that act as a barrier to business.

確保稅收體系是有效的；并且徹底消除阻礙商業(yè)的稅收體系弊端

At the same time, the UK recognizes that tax systems in different countries need to respond in different ways to the challenges we face. The tax systems we have each developed are based on cultural preferences which are at the heart of our individual national policies and preferences. For example, EU member states have to fund differing levels of public services and have different preferences for one tax over another.

同時，英國承認不同國家的稅收體系在面臨挑戰(zhàn)時需要做出不同的應(yīng)對措施。我們各自發(fā)展的稅收體系是基于文化傾向的，這是我們獨立國家政策和傾向的核心。歐盟成員國必須不同程度的投資公共服務(wù)并在稅收方面有不同的參數(shù)。

And different tax systems also allow governments to respond to national preferences on the role, structure and aims of taxation. We do not need to question this diversity. We do not need to harmonize to meet the challenges we face- But we do need to foster the natural dynamism within our economies.

不同的稅收體系還要允許政府對國家參考作用，結(jié)構(gòu)，稅收目標做出反應(yīng)。我們不需要置疑這一多樣化，我們不需要在面臨挑戰(zhàn)時和諧共處，但我們需要培養(yǎng)我們經(jīng)濟中的自然動力。

I see no contradiction between taking effective action against abuse and harmful tax competition and building a dynamic economy. The key is to preserve that natural dynamism while strengthening the effective cooperation between governments. Countries across the globe have a choice.

在我看來，針對濫用有害稅收競爭采取有效措施和建立動態(tài)經(jīng)濟并不沖突。重點是加強政府間有效合作時保持自然動力。全球國家都可做出選擇

either to turn inwards in which case we will fail to respond effectively to anti-competitive lax practices which inhibit36 the development of competition;

只顧國內(nèi)，這樣我們就不能對妨礙競爭發(fā)展的不利于競爭的稅務(wù)做法做出有效回應(yīng)了。

or to face the global challenge and work with partners to allow fair tax competition to flourish;

或面對全球挑戰(zhàn)與同伴合作使得公平的稅收競爭蓬勃發(fā)展。

allow the creation of efficient tax systems based on broad bases and low rates; and counter pressures for tax harmonization.

允許廣泛基層和低利率基礎(chǔ)上的有效稅收體系創(chuàng)新；并且抵消稅收協(xié)調(diào)的壓力。

Secrecy, lack of transparency and discrimination are all examples of anti-competitive practices. Lack of transparency and secrecy encourage tax evasion and avoidance which in turn inhibits governments' ability to apply their tax laws fairly and effectively to individuals and business alike.

保密，缺乏透明度和歧視都是不利于競爭做法的例子。缺乏透明度和保密導致逃稅和避稅，反過來又妨礙政府對個人和公司公平有效使用稅法的能力。

The result is that the respect for Jaw is undermined and that in turn can result in distortion of the market and economic growth and development. The UK sees transparency and exchange of information as being essential for effective competition.

結(jié)果是削弱對法律的尊重，并進一步導致市場經(jīng)濟增長和發(fā)展和扭曲。英國將透明度和信息交換看成是有效競爭所必須的。

But exchange of information and transparency alone are not sufficient to allow fair tax competition to flourish. When tax systems discriminate between companies of the same size carrying on tile same line of business then, by definition, we do not have a level playing field.

但僅信息交換和透明度還不足以使公平的稅收競爭發(fā)展繁榮。當同一產(chǎn)業(yè)相同規(guī)模的公司受到稅收體系的歧視時，我們自然就沒有公平競爭可言了。

And though in some cases an element of discrimination may be soundly based in economics to compensate for failures in the market, in most it is not. Where the design; of tax measures is such that commercial decisions are distorted in a discriminatory way, this will inhibit, not enhance stable and sustainable economic growth.

盡管有些情況下，歧視的元素可能是基于市場失敗中的經(jīng)濟補償，但不大部分情況下不是的。如果稅收措施的設(shè)計以歧視的方式扭曲商業(yè)決策，那這些措施將會阻礙，而不是推進穩(wěn)定持續(xù)的經(jīng)濟增長。

The UK supports action to limit discriminatory practices that are anti-competitive.

英國支持限制不正當競爭的歧視做法。