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林超轮实战口译06 中国金融介绍:辅助材料(MP3+中英)

lanyuzhe 于2016-03-09发布 l 已有人阅读

Speech to the International Fiscal Association

中国金融介绍---国际财政会协会演讲

By the Paymaster General, UK

---英国主计长

(Continued from Unit 4)

续第四单元

One approach is for countries to introduce anti-avoidance legislation to counter the use by their residents of overseas discriminatory regimes. For example, the UK, like some others, has Controlled Foreign Company legislation. Greater transparency and exchange of information will assist countries in developing appropriate anti-avoidance measures. But this kind of approach does not offer a complete solution.

一个方法是各国介绍反避税立法以对付海外歧视团体,如英国的有限外国公司立法。信息的大量透明和交换能够帮助各国制定合适的反避税措施,但这种方法并不是万能的。

The Government therefore supports steps by the international community to promote the rollback of anti-competitive discriminatory practices and attaches great importance to the work of the OECD and the EU in this area.

因此政府支持国际协会促进收回有碍竞争的歧视性做法,并及其看重经济合作与发展组织和欧盟在这方面的做法。

We fully support the OECD's work in the Forum on Harmful Tax Competition which has identified 47 measures in member countries as potentially harmful. In addition we continue to actively support the work on the EU Code of Conduct6 on business taxation as part of the tax package. In November 1999, the Code of Conduct Group, which I chair, reported to ECOFIN on its assessment of 271 measures, 66 of which it had found to be harmful.

我们全力支持经济合作与发展组织在有害税务竞争论坛上的工作,它为成员国确定了47项潜在有害的措施。另外,我们继续积极支持欧盟行为准则关于将商业税收作为税收篮子一部分的做法。1999年11月,我主持的行为小组准则报导了经济金融委员会评估的271项措施,其中有66项是有害的。

The Government firmly believes that the rollback of such discriminatory practices, coupled with greater transparency and exchange of information, are the necessary preconditions for strong and fair competition which in turn will release the dynamic forces in the economy.

政府坚信这种歧视做法的收回和大量信息的透明与转换时有力公平竞争的先决条件,反过来也会减轻经济的动力。

But simply acting to curb anti-competitive practices will not be enough. In a world of open markets and massive coital flows, no country or group of countries can afford to operate as if insulated from what the rest of the world does and ignore fair lax competition and the need to remain competitive.

但仅仅控制有碍竞争的做法的是不够的。在开放长和巨额资本流动的世界中,没有一个国家或多个国家能对外界发生的事情一无所知,忽略公平的税收竞争和保持竞争力的需求。

The UK is committed to ensuring that fair tax competition is allowed to flourish. And by competing fairly we intend to ensure that the UK has a highly competitive and efficient tax system that will support our long-term aim of achieving high and stable levels of growth and employment.

英国承诺要确保公平税收竞争的发展繁荣。要公平竞争我们就要确保英国的税收系统有竞争力,有效,能够支持我们长期达成高稳定水平的增长和就业目标。

The UK has long been a hub for global business. There are many factors that make the UK particularly attractive and the natural location for business, including our sophisticated financial markets, our strong trading links with all parts of the world and the status of English as the global language of business.

英国长期以来是全球经济的中心,能够成为如此吸引商业的天然位置是有几个原因的,包括我们悠久的经济市场,与世界其他地方紧密的贸易关系还有全球商业官方语言的英语地位。

The tax system must complement these attractions. It must not stifle business but should empower it to compete in a global marketplace. The system we inherited in 1997 needed urgent reform to meet our objectives. We have therefore embarked on a series of reforms to enhance both competitiveness and fairness, to build a system that will better respond to the changing needs of business and that will provide a stable framework into the medium term.

税收系统必须做到这些吸引力,要增强而不是扼杀商业在全球市场上的竞争力。我们沿用的1997年的系统需要改革以满足我们的目标,因此我们推行了一系列的改革加强竞争性和公平性,建立一个能更好反映商业需求变化并未中期提供稳定框架的系统。

We have cut the main rate of corporation tax from 33% to 30%, the lowest ever rate. Outdated elements of the tax system have been swept away. We abolished Advance Corporation Tax (ACT) which affected the structure and investment decisions of many multinationals. And we also abolished payable tax credits on dividends, removing a distortion that encouraged companies to pay out dividends rather than to retain them for investment.

我们已经将公司的主要税收率从33%降至30%,达到历史最低。税收体系过时的元素也被剔除了,我们取消了影响很多跨国公司做规划投资决策的预交公司税,还取消了股息税,鼓励公司支付股息而不是留作投资。

We have tackled the issue of withholding taxes. These can impose a high burden on business, often resulting in one company withholding and another reclaiming tax. Where we have been able to conclude that these rules are unnecessary, such as for intra-UK corporate interest payments, Eurobonds and gilts, we have abolished them.

我们处理了暂扣税收的问题,这个问题给企业带来很大压力,经常导致一家公司暂扣税款而另一家公司要求退税。当我们确定以下规则不必要时,如英国国内公司利息支付,欧盟证券,金边证券,我们就统统取消了。

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.

体系的其他元素随时更新以满足现代经济环境的挑战。随着企业逐渐涵盖全球范围内的发展,用于跨国组织的允许损失规则也要跟随时代发展。所以我们放宽了规则,给团体以满足自身最好需求的组织灵活度。

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.

无形资产在新兴的以知识为基础的经济中的地位变得越来越重要,但商业开支减免不认同这些,因此就出现了新的减免,如购买第三代移动电话证书的成本,政府也计划一个综合体制为无形资产提供最终的解决方案。

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.

放眼今日的英国,跨国企业享有高吸引力的税收体制,政府主持的改革更新了税收体系,移除了过时的组织和企业适应兼并商业机会的税收约束。

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.

但我们还有很长的路要走。鼓励研究与开发是政府提升英国生产能力和竞争力的重要方面。与其他国家相比,虽然英国的科技很发达,但我们几乎在每一方面都落后于重要工业国家企业的研究与开发。

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.

这就意味着我们整体创新能力偏低。上次国会会议上,政府介绍了中小企业研究与开发税收优惠就显示了这些企业在投资创新,研究与开发时获得资本有多困难。

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.

为此,2001年预算中政府发布了“增加创新”在特大企业中试先推行新的税收机制以鼓励研究与开发和创新,并听取关于政策设计问题方面的意见。

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.

提到对高质量技能研发人员聘请的关注,政府已经宣布为英国工业准备单独培养有技能的科学家和工程师。政府正考虑将受到的关于延伸研究与开发税收优惠至大公司的建议纳入2002年预算中。

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.

我已经参与无形资产税收的改革,我们希望能在2002年金融法案之前作出改变。你们还会注意到我们很快会发文推行现在的提议,这得利于大型股票持有权的处理。

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.

推行这一变革已经取得了骄人的成绩,更深化了企业不受阻碍组建并重组运营以适应全球机遇的规则。文章将包括提议免除如何运行的细节,这样应诉方就能针对本体系和另一推迟付税体系做出实际对比,更给母公司在英国的企业制定灵活有竞争力的税收体系相关问题咨询提供了机会。

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.

英国参与了一些列企业税收系统的现代化进程中。我们希望创建一套让企业繁荣并能迎合全球经济挑战的体系。英国和经济合作与发展组织的结合是这项议程的重要部分---确保了企业能在全球市场上竞争,我们还要一直保持最终的目标---通过持续经济增长增加机遇和繁荣。

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