林超倫實戰(zhàn)口譯練習筆記 34 無形資產(chǎn)越來越重要

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Other elements of the system have been updated to tueet the challenges of a modem business environment. With business increasingly organized on an international scale, the rules for allowing losses to be used within multinational groups needed to be modernized. So these rules have been liberalized to give groups the flexibility to structure themselves in the way that best meets their needs.

體系的其他元素隨時更新以滿足現(xiàn)代經(jīng)濟環(huán)境的挑戰(zhàn)。隨著企業(yè)逐漸涵蓋全球范圍內(nèi)的發(fā)展，用于跨國組織的允許損失規(guī)則也要跟隨時代發(fā)展。所以我們放寬了規(guī)則，給團體以滿足自身最好需求的組織靈活度。

Intangible assets are of growing importance in the emerging knowledge-based economy. The available reliefs for business expenses did not recognize this. So new reliefs have been introduced, such as for the cost of purchasing third generation mobile phone licenses and the Government has proposed a comprehensive regime that will provide a lasting solution for all intangible assets.

無形資產(chǎn)在新興的以知識為基礎的經(jīng)濟中的地位變得越來越重要，但商業(yè)開支減免不認同這些，因此就出現(xiàn)了新的減免，如購買第三代移動電話證書的成本，政府也計劃一個綜合體制為無形資產(chǎn)提供最終的解決方案。

Looking at the UK today, it now offers a highly attractive tax regime for multinational business. Reforms undertaken by this Government have modernized the tax system, eliminating outdated structures and removing tax constraints on businesses ability to adapt to emerging commercial opportunities.

放眼今日的英國，跨國企業(yè)享有高吸引力的稅收體制，政府主持的改革更新了稅收體系，移除了過時的組織和企業(yè)適應兼并商業(yè)機會的稅收約束。

But there are more steps to be taken. Encouraging research and development is a vita] component of the Government's strategy for improving the UK's productivity performance and competitiveness. Comparisons with other countries show that in nearly every sector the UK trails behind other major industrialized countries in business R&D, although our science base is strong.

但我們還有很長的路要走。鼓勵研究與開發(fā)是政府提升英國生產(chǎn)能力和競爭力的重要方面。與其他國家相比，雖然英國的科技很發(fā)達，但我們幾乎在每一方面都落后于重要工業(yè)國家企業(yè)的研究與開發(fā)。

This has translated into lower overall levels of innovation, in the last Parliament the Government introduced an R&D tax credit for SMEs in order to address the particular difficulties such firms face in accessing capital to invest in innovation and R&D.

這就意味著我們整體創(chuàng)新能力偏低。上次國會會議上，政府介紹了中小企業(yè)研究與開發(fā)稅收優(yōu)惠就顯示了這些企業(yè)在投資創(chuàng)新，研究與開發(fā)時獲得資本有多困難。

To complement this in Budget 2001 the Government published a document “Increasing Innovation” which set out the case for a proposed new tax incentive to encourage R&D and innovation among larger firms, and invited views on the design issues for the measure.

為此，2001年預算中政府發(fā)布了“增加創(chuàng)新”在特大企業(yè)中試先推行新的稅收機制以鼓勵研究與開發(fā)和創(chuàng)新，并聽取關于政策設計問題方面的意見。

To address concerns about the quality and supply of skilled researchers, the Government has also announced an independent study into the provision of skilled scientists and engineers to British industry. The Government is considering the representations it has received with a view to introducing the new R&D tax credit for large firms in Budget 2002.

提到對高質(zhì)量技能研發(fā)人員聘請的關注，政府已經(jīng)宣布為英國工業(yè)準備單獨培養(yǎng)有技能的科學家和工程師。政府正考慮將受到的關于延伸研究與開發(fā)稅收優(yōu)惠至大公司的建議納入2002年預算中。

I have already referred to the reform of the taxation of intangibles, and we hope to have the changes in place no later than Finance Act 2002, You will also be aware that we will shortly be publishing a further paper, taking forward the current proposals for a relief on gains arising on the disposal of substantial shareholdings.

我已經(jīng)參與無形資產(chǎn)稅收的改革，我們希望能在2002年金融法案之前作出改變。你們還會注意到我們很快會發(fā)文推行現(xiàn)在的提議，這得利于大型股票持有權(quán)的處理。

Considerable progress has already been made on developing this relief which takes further the principle that groups should be able to structure and restructure their operations to meet global opportunities without undue impediments. The paper will contain details of how the proposed exemption could operate, so that respondents can make a realistic comparison between this and a possible deferral regime. This will also provide the opportunity to consult business on associated issues aimed at producing a flexible and competitive tax system for parent companies based in the UK.

推行這一變革已經(jīng)取得了驕人的成績，更深化了企業(yè)不受阻礙組建并重組運營以適應全球機遇的規(guī)則。文章將包括提議免除如何運行的細節(jié)，這樣應訴方就能針對本體系和另一推遲付稅體系做出實際對比，更給母公司在英國的企業(yè)制定靈活有競爭力的稅收體系相關問題咨詢提供了機會。

The UK is engaged in a process of modernization of its corporate tax system. We wish to create a system that allows business to flourish, and meet the challenges of a global economy. The UK's work with the OECD is an essential part of this agenda—ensuring that companies can compete on a level global playing field. But we should always keep the ultimate goal in sight—enhancing opportunity and prosperity for all through sustained economic growth.

英國參與了一些列企業(yè)稅收系統(tǒng)的現(xiàn)代化進程中。我們希望創(chuàng)建一套讓企業(yè)繁榮并能迎合全球經(jīng)濟挑戰(zhàn)的體系。英國和經(jīng)濟合作與發(fā)展組織的結(jié)合是這項議程的重要部分---確保了企業(yè)能在全球市場上競爭，我們還要一直保持最終的目標---通過持續(xù)經(jīng)濟增長增加機遇和繁榮。