考研英语#2017-2025考研究生英语*经济学人*阅读#智利税改

xiaoma123

Bello
贝洛
A political FUTbol
政治足球 智利税改
Michelle Bachelet's struggle to combine equity andgrowth in Chile
Michelle Bachelet致力于在智利经济增长的同时促进公平
“CHILE has only one great enemy and it's called inequality,” declared Michelle Bachelet on March11th as she returned to La Moneda, the presidential palace, just four years after leaving it.Following an interlude of rule by the centre-right, Ms Bachelet won by a landslide in last year'spresidential election on the most left-wing programme the country has seen since the ill-fatedMarxist government of Salvador Allende more than 40 years ago. She argued that for all Chile'seconomic success of the past three decades, unless the state intervenes to foster a fairer andbetter-educated society, the country will moulder in what economists call “the middle-incometrap”, never making the leap to developed status.
3月11日，时隔四年重返拉莫内达总统府的Michelle Bachelet表示“智利仅有的强劲对手叫不平等。”在经历了中右翼的统治之后，去年在这个被大多数左翼控制的国家，Bachelet以压倒性的优势赢得总统选举。该国的总统选举从40多年前命途多舛的Salvador Allende马克思主义政府统治结束之后开始。她认为尽管智利在过去三十年间在经济上取得了成功，但除非建立一个更公平教育普及率更高的社会，否则国家将会陷入经济学家所说的“中等收入陷阱”，再也不会有飞跃性的发展。
Her campaign platform contained three big proposals. The first was an education reforminspired by the notion that the state should offer free and equal education to all. Second was anew constitution to replace the existing one, which, though much amended, dates back to thedictatorship of General Pinochet. And the third proposal was a tax reform aimed both atraising revenue to pay for the education reform and at making the tax system fairer.
她的竞选纲领包括三大目标。首先是以国家为所有人平等提供免费教育为理念的教育改革。其二，出台新宪法以取代自Pinochet将军独裁统治时期时推出的旧宪法(虽然该宪法已经过多次修订)。第三大目标就是进行以增加税收支持教育改革并促进税收公平为目的的税务改革。
Ms Bachelet is no mad populist. Chile is not Venezuela, nor even Argentina. In the humdrumreality of a Latin American liberal democracy, achieving the magical combination of greaterfairness and greater prosperity means marrying political imperatives with complextechnicalities.
Bachelet并不是狂热的平民主义论者。智利不是委内瑞拉，甚至不是阿根廷。基于拉美自由民主程度不高的事实，要在增长的同时促进公平意味着将政治命令与复杂的技术相结合。
The first test will be the tax-reform bill, which the president sent to Congress this week. Itaims to raise an extra $8.2 billion (or almost 3% of GDP). It contains some sensible measures,including fuel taxes and one on sugary drinks. It proposes a gradual rise in corporate-incometax from 20% to 25% and a corresponding reduction in the top rate of personal-income taxfrom 40% to 35%. Chile has an integrated tax system in which shareholders receive a creditfor corporate-tax payments; aligning the two rates more closely is intended to discourageindividuals from setting up shell companies.
首先试水的是税务改革，相关提案已经在本周由总统提交至国会。该局旨在额外增加82亿美元的税收收入(约为GDP的3%)提案中含有包括收燃料税、含糖饮料税在内的敏感措施。它旨在将企业所得税由20%逐步增至25%与之相对的是将个人所得税的最高税率由40%降至35%。智利有着一体化的税收系统。股东在缴纳企业所得税之后可免交个人所得税，拉近企业所得税与个人所得税税率是为了阻止皮包公司的建立。
The bill also abolishes a mechanism known as the Taxable Profits Fund (FUT), under whichshareholders do not pay tax on reinvested company profits. The FUT's detractors complain,correctly, that the system has been abused, via corporate credit cards and shell companies intax havens, to allow the rich to evade taxes on profits that have actually been used forpersonal consumption—the skiing holidays and Ferraris of urban legend in Santiago. But theFUT's defenders point out, equally correctly, that the system has been a key factor behindChile's investment-led economic growth.
改提案同时废除了应税利润基金机制(FUT)。在该机制下股东无需为公司利润再投资纳税。FUT的反对者抱怨着公司行用卡和皮包公司的漏洞让富人可以用利润再投资的名义逃税，而实际上这些钱都用在了滑雪度假圣地亚哥的法拉利都市传奇等私人消费上。这的确是事实。但FUT的支持者指出该体制是智利投资带动经济增长的关键因素，这也是事实。
As compensation for abolishing the FUT, the bill allows instant depreciation of machinery andequipment. That may help miners and manufacturers, but not service businesses. Unless it isamended, the bill is likely to have two bad outcomes. Retained earnings are a big source offinancing for corporate investment in Chile: companies may now have to rely on moreborrowing, which for small firms costs up to 15% a year. Second, shareholders will now betaxed on profits they do not receive as dividends.
作为对废除FUT的修正，提案允许机器设备的即时折旧。这可能有利于矿产主与工厂主，但对服务业却没什么意义。除非它被再次修改。该提案可能会带来两种坏影响。留存盈余是智利公司经行投资的主要资金来源咨询QQ、微信：2544906。
4.date back to 追溯到
例句:The origins of chemical kinetics date back to the nineteenth century and Wilhelmy'sobservations of reaction rates.
化学动力学数据研究的起源可以追溯到19世纪威海姆对反应速率的观察。