林超伦实战口译练习笔记 第25期:各国税收体系多样化

 Tax systems and regimes must be modernized 1 if we are to meet the wider economic challenge. So we must:

要应对更广的经济挑战就必须实现税收体系和政体的现代化，所以我们必须要：
respond effectively to anti-competitive tax practices;
对不利于竞争的税务做法做出有效应对；
ensure that our tax system is efficient; and eliminate unnecessary rigidities in the tax system that act as a barrier to business.
确保税收体系是有效的；并且彻底消除阻碍商业的税收体系弊端
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.
同时，英国承认不同国家的税收体系在面临挑战时需要做出不同的应对措施。我们各自发展的税收体系是基于文化倾向的，这是我们独立国家政策和倾向的核心。欧盟成员国必须不同程度的投资公共服务并在税收方面有不同的参数。
And different tax systems also allow governments to respond to national preferences on the role, structure and aims of taxation 2. 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.
不同的税收体系还要允许政府对国家参考作用，结构，税收目标做出反应。我们不需要置疑这一多样化，我们不需要在面临挑战时和谐共处，但我们需要培养我们经济中的自然动力。
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.
在我看来，针对滥用有害税收竞争采取有效措施和建立动态经济并不冲突。重点是加强政府间有效合作时保持自然动力。全球国家都可做出选择
either to turn inwards in which case we will fail to respond effectively to anti-competitive lax practices which inhibit36 the development of competition;
只顾国内，这样我们就不能对妨碍竞争发展的不利于竞争的税务做法做出有效回应了。
or to face the global challenge and work with partners to allow fair tax competition to flourish;
或面对全球挑战与同伴合作使得公平的税收竞争蓬勃发展。
allow the creation of efficient tax systems based on broad bases and low rates; and counter pressures for tax harmonization.
允许广泛基层和低利率基础上的有效税收体系创新；并且抵消税收协调的压力。
Secrecy 4, lack of transparency and discrimination are all examples of anti-competitive practices. Lack of transparency and secrecy encourage tax evasion 5 and avoidance which in turn inhibits 6 governments' ability to apply their tax laws fairly and effectively to individuals and business alike.
保密，缺乏透明度和歧视都是不利于竞争做法的例子。缺乏透明度和保密导致逃税和避税，反过来又妨碍政府对个人和公司公平有效使用税法的能力。
The result is that the respect for Jaw 7 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.
结果是削弱对法律的尊重，并进一步导致市场经济增长和发展和扭曲。英国将透明度和信息交换看成是有效竞争所必须的。
But exchange of information and transparency alone are not sufficient to allow fair tax competition to flourish. When tax systems discriminate 8 between companies of the same size carrying on tile same line of business then, by definition, we do not have a level playing field.
但仅信息交换和透明度还不足以使公平的税收竞争发展繁荣。当同一产业相同规模的公司受到税收体系的歧视时，我们自然就没有公平竞争可言了。
And though in some cases an element of discrimination may be soundly based in economics to compensate 9 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 3, not enhance stable and sustainable economic growth.
尽管有些情况下，歧视的元素可能是基于市场失败中的经济补偿，但不大部分情况下不是的。如果税收措施的设计以歧视的方式扭曲商业决策，那这些措施将会阻碍，而不是推进稳定持续的经济增长。
The UK supports action to limit discriminatory practices that are anti-competitive.
英国支持限制不正当竞争的歧视做法。