外國人最想和你聊的時事話題：納稅
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What is tax payment 什么是納稅
To tax (from the Latin taxo; "I estimate") is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law.Taxes are also imposed by many subnational entities. Taxes consist of direct tax or indirect tax, and may be paid in money or as its labor equivalent (often but not always unpaid labor). A tax may be defined as a "pecuniary burden laid upon individuals or property owners to support the government." A tax "is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority" and is"any contribution imposed by government whether under the name of toll, tribute, tillage, gable, impost, duty, custom, excise, subsidy, aid, supply, or other name."
The legal definition and the economic definition of taxes differ in that economists do not consider many transfers to governments to be taxes. For example, some transfers to the public sector are comparable to prices. Examples include tuition at public universities and fees for utilities provided by local governments. Governments also obtain resources by creating money (e.g., printing bills and minting coins), through voluntary gifts (e.g., contributions to public universities and museums), by imposing penalties (e.g., traffic fines), by borrowing, and by confiscating wealth. From the view of economists, a tax is a nonpenal, yet compulsory transfer of resources from the private to the public sector levied on a basis of predetermined criteria and without reference to specific benefit received.
In modern taxation systems, taxes are levied in money; but, inkind and corvée taxation is characteristic of traditional or pre-capitalist states and their functional equivalents. The method of taxation and the government expenditure of taxes raised are often highly debated in politics and economics. Tax collection is performed by a government agency such as Canada Revenue Agency, the Internal Revenue Service(IRS) in the United States, or Her Majesty's Revenue and Customs(HMRC) in the UK. When taxes are not fully paid, civil penalties (such as fines or forfeiture) or criminal penalties (such as incarceration) may be imposed on the non-paying entity or individual.
Taxation has four main purposes or effects: Revenue, Redistribution, Repricing, and Representation. The main purpose is revenue: taxes raise money to spend on armies, roads, schools and hospitals, and on more indirect government functions like market regulation or legal systems.
A second is redistribution. Normally, this means transferring wealth from the richer sections of society to poorer sections.
A third purpose of taxation is repricing. Taxes are levied to address externalities; for example, tobacco is taxed to discourage smoking, and a carbon tax discourages use of carbon-based fuels.
A fourth, consequential effect of taxation in its historical setting has been representation. The American revolutionary slogan "no taxation without representation" implied this: rulers' tax citizens and citizens demand accountability from their rulers as the other part of this bargain. Studies have shown that direct taxation (such as income taxes) generates the greatest degree of accountability and better governance, while indirect taxation tends to have smaller effects.
個稅調整方案由全國人大常委會（NPC Standing Committee）進行初次審議。目前我國實行的是累進稅制（progressive taxation），因此會出現(xiàn)"級距"，也就是各級稅率所對應的額度（收入）范圍。由于通脹（inflation），不少人的薪酬被推高至較高稅收（tax bracket），這就是所謂的稅級攀升（bracket creep）。
Taxes must come down to give the British working men some incentive.
減低稅收，以激勵英國工人。
The government has a mandate from the people to increase taxes.
民眾授權政府增加稅收。
Feudal dues were not got rid of.
封建稅收一直未能免除。
The Crown derived rents and other revenue.
王室收取租金和其他稅收。
The objective function denotes revenue, profits or costs.
該目標函數(shù)表示稅收、利潤或價值。
Corruption was inevitable so long as businessmen wanted exemption rom equitable taxation.
只要企業(yè)人員逃避公平稅收，貪污行賄就不可避免。
Higher taxes were forced on the people.
政府強行提高稅收。
The government are set against (the idea of) raising taxes.
內(nèi)閣堅決反對增加稅收（的意見）。
The president's comments on taxes made him a sitting duck to critics.
總統(tǒng)對稅收的意見使他成為眾矢之的。
The President vetoed the tax cuts.
總統(tǒng)否決了削減稅收的議案。
In a graduated tax scheme the more one earns, the more one pays.
按照累進稅制，收入多者多納稅。
The subsidies and taxes are passed on through private traders.
補貼和納稅通過私營商人進行。
Gains on "capital" assets are taxed at lower rates than ordinary income.
與正常的收益相比，"資本"資產(chǎn)的盈余是按較低的稅率納稅。
The greater the tax rate, the more those who are being taxed try to avoid it.
稅率越高，納稅人越想逃避。
The law gives public schools immunity from taxation.
法律免除公立學校的納稅義務。
The queen bids all her subjects to pay the tax.
女王命令她的庶民們納稅。
He returned his earnings as ￡3 000 on the tax declaration.
他在納稅申報單上填報了個人所得為3000鎊。
Edward: Have you got your W-2 Form for this year?
愛德華：今年的W-2表你拿到了嗎？
James: No. I haven't. What's that?
詹姆斯：還沒有。那是什么表？
Edward: It's a certificate from your employer which tells you how much money you have earned and how much has been taken out of your checks.
愛德華：那是雇主發(fā)的一份證明單。說明你掙了多少錢以及從你的工資中扣了多少錢。
James: Is it important to know all this?
詹姆斯：了解這些很重要嗎？
Edward: Yes. That's the important information you need when you fill out your Income Tax Retrun Form.
愛德華：是的。這是你填寫所得稅申報表時需要的重要信息。
James: Oh, it's just like the Group Certificate we get in Australia. And we also have to fill out Income Tax Form Returns.
詹姆斯：喔，這就像我們在澳大利亞所有的集體納稅證明單。而且我們也要填寫所得稅申報表。
Edward: Well, paying taxes seems to be universal.
愛德華：是啊，納稅看來是全球性的。
James: Yes, Every government needs money. Only the amount of money and the way they take money may be different.
詹姆斯：不錯，每個政府都要錢，只是錢款數(shù)額及收錢的方式可能不同罷了。
Edward: What's the tax rate in Australia?
愛德華：澳大利亞的稅率是多少？
James: Taxes in Australia are a bit heavy. The personal income tax rate is about 20%. What about the tax rate in America?
詹姆斯：澳大利亞的稅收比較重，個人所得稅大約是20%。美國的稅率怎么樣？
Edward: Well, taxes in America are rather complicated. Actually there's no overall tax rate like the one in Australia.
愛德華：噢，美國的稅收相當復雜，實際上沒有像你們澳大利亞那樣的一個總的稅率。
James: Then how do you calculate your taxes?
詹姆斯：那么你們是怎樣計算稅收的呢？
Edward: Personal incomes are taxed a graduated rates, and we have a tax table which tells you how much tax's required on what amount of money earned. Do you have state and local taxes in Australia?
愛德華：個人收入是按累進稅主征稅的，而且我們有一個稅率表，告訴你多少收入要征多少稅。你們澳大利亞有州稅和地方稅嗎？
James: No. We've got national tax only in Australia. Are you telling me that you Americans have to pay state and local taxes as well?
詹姆斯：沒有，我們澳大利亞只有國家征收的稅。你是說你們美國人還得繳納州稅和地方稅？
Edward: Definitely. And that's what I mean by
愛德華：對。這就是我所說的。
James: I see. What's the time for tax return then?
詹姆斯：我明白了。那么什么時候辦所得稅申報呢？
Edward: Any time between January 1 and April 15. When you get your W-2 From, you should get ready to file your tax return.
愛德華：1月1日至4月15日期間的任何時間，當你收到W-2表時，你就應該準備申報所得稅了。
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