2020考研英语翻译每日一练：个人所得税法

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　　翻译题型应该是整个复习过程中的一大难点。很多同学不知道到该如何下手，提升翻译能力其一要掌握足够的词汇，其二要懂得语法句式，学会拆分解读每个句子成分和构成，其三要有足够的遣词造句能力，把句子的意思表述出来。今天跨考教育小编分享一些考研英语翻译命题练习，希望大家能够学以致用。

　　个人所得税法

　　individual income tax law

　　请看例句：

　　A draft amendment to the individual income tax law has been submitted for a first reading at a bimonthly session of the National People's Congress Standing Committee. Specific personal income tax changes that aim to reduce taxpayer burdens and boost consumption are expected after the proposed changes receive regulatory approval.

　　近日，个人所得税法修正案草案提请全国人大常委会初次审议。此次提交审议的草案通过后，有望出台减轻纳税人负担、刺激消费等个人所得税具体改革措施。

　　个人所得税法修正案草案的亮点有：

　　起征点提高 raise the threshold

　　The draft amendment raises the threshold for personal income tax from 3,500 yuan to 5,000 yuan per month, or 60,000 yuan per year.

　　草案将个税起征点由之前的3500元上调至5000元/月(6万元/年)。

　　专项附加扣除 special expense deductions

　　The draft amendment adds special expense deductions for items like children's education, continuing education, treatment for serious diseases, as well as housing loan interest and rent.

　　草案首次增加子女教育支出、继续教育支出、大病医疗支出、住房贷款利息和住房租金等专项附加扣除。

　　税率变化 changes in tax rates

　　扩大3%、10%、20%三档低税率的级距，3%税率(tax rate)的级距扩大一倍，现行税率为10%的部分所得的税率降为3%;大幅扩大10%税率的级距，现行税率为20%的所得，以及现行税率为25%的部分所得的税率降为10%;现行税率为25%的部分所得的税率降为20%;相应缩小25%税率的级距，30%、35%、45%这三档较高税率的级距保持不变。

　　If the revisions are adopted, those whose monthly salary ranges from 5,000 yuan to 20,000 yuan will see their tax cut by over 50% and those whose monthly salary ranges from 20,000 to 80,000 will see their tax cut by 10-50%.

　　如果草案通过，月收入在5000元至2万元之间的人纳税额将减半，月收入在2万元至8万元之间的人纳税额将减少10%到50%。

　　综合征税 comprehensive income taxation

　　现行个人所得税法采用"分类征税"方式，即将应税所得分为11类，实行不同征税办法。草案将11类中的4类，即工资薪金(salary)、劳务报酬(remuneration for personal service)、稿酬(remuneration)、特许权使用费(royalty)等4项劳动性所得纳入综合征税范围，适用统一的超额累进税率。

　　反避税条款 anti-tax avoidance clause

　　The draft amendment also adds an anti-tax avoidance clause, empowering tax authorities to adjust tax rates when individuals transfer property in violation of independent trading. Individuals will also be subject to the clause when they evade taxes through overseas tax havens or obtain improper tax benefits by organizing unlawful commercial activities.

　　草案增加了反避税规定，针对个人不按独立交易原则转让财产、在境外避税地避税、实施不合理商业安排获取不当税收利益等避税行为，赋予税务机关按合理方法进行纳税调整的权力。

　　[相关词汇]

　　起征点 tax exemption threshold

　　九级征税级别 nine-bracket system

　　课税负担 tax burdens

　　收入分配 distribution of income

　　纳税人 taxpayer

　　中低收入人群 medium and low-income population

　　累进税制 progressive taxing mechanism

　　减少税级 downsizing tax brackets

　　税收 tax revenue

　　实得工资 take-home pay

　　全额工资 gross income

　　营业税 business tax

　　企业所得税 income tax for enterprises

　　避税 tax avoidance

　　逃税 tax evasion

　　代扣代缴 withhold and remit tax

　　税收优惠 tax preference