考研

　　导语：众所周知，《经济学人》中的文章频频出现在历年的 考研英语阅读理解试题中。因此，各位 2016考研的考生在复习考研英语过程中，可以多看看经济学人中的文章。 文都网校考研为大家分享经济学人中的文章，希望对2016的考生有所帮助。

　　Corporate tax in America

　　美国的公司税

　　How to stop the inversion perversion

　　如何阻止歪曲的误解

　　Restricting companies from moving abroad is nosubstitute for corporate-tax reform

　　限制公司出境并不能成为公司税改革的替代品

　　ECONOMIC refugees have traditionally lined up to getinto America. Lately, they have been lining up to leave. In the past few months, half a dozenbiggish companies have announced plans to merge with foreign partners and in the processmove their corporate homes abroad. The motive is simple: corporate taxes are lower inIreland, Britain and, for that matter, almost everywhere else than they are in America.

　　经济难民历来都是排着队进美国的。然而 最近他们却开始排队离开。在过去的几个月里，许多较大的公司已经宣布计划与外国合作伙伴合并，并在这个过程中把他们的企业转移到国外。它们的动机很简单：从企业税的角度考虑，不管是爱尔兰、英国还是机会其他的任何国家都比美国的要低。

　　In Washington, DC, policymakers have reacted with indignation. Jack Lew, the treasurysecretary, has questioned the companies'patriotism and called on Congress to outlaw suchtransactions. His fellow Democrats are eager to oblige, and some Republicans are willing tolisten.

　　在华盛顿特区，政策制定者们表现的愤懑不已。财政部长杰克·卢表示质疑这些公司是否爱国并呼吁国会取缔此类交易。他的民主党同僚们也表示认同，而一些共和党人也原意听取意见。

　　The proposals are misguided. Tightening the rules on corporate “inversions”, as these movesare called, does nothing to deal with the reason why so many firms want to leave: America hasthe rich world's most dysfunctional corporate-tax system. It needs fundamental reform,not new complications.

　　这些提议有着误导性。加强对企业的这些所谓的“转位”规则，却不能解释为什么这么多的企业想要离开：在富裕国家里，美国拥有最不正常的企业税制。它需要的是根本性的改革，而不是新的并发症。

　　America's corporate tax has two horrible flaws. The first is the tax rate, which at 35% is thehighest among the 34 mostly rich-country members of the OECD. Yet it raises less revenuethan the OECD average thanks to myriad loopholes and tax breaks aimed at everything frommachinery investment to NASCAR race tracks. Last year these breaks cost $150 billion inforgone revenue, more than half of what America collected in total corporate taxes.

　　美国的企业税有两个可怕的漏洞。首先是税率，35%的税率是经合组织34个最富裕成员国中最高的。然而，它的收益却比经合组织的平均水平要低，这是由无数准备投入到 NASCAR赛道机械投资带来的漏洞和税收减免造成的。在去年损失的收入中，减免的税收就占了1500亿美元，超过美国征得的公司税总额的一半。

　　The second flaw is that America levies tax on a company's income no matter where in the worldit is earned. In contrast, every other large rich country taxes only income earned within itsborders. Here, too, America's system is absurdly ineffective at collecting money. Firms do nothave to pay tax on foreign profits until they bring them back home. Not surprisingly, many donot: American multinationals have some $2 trillion sitting on their foreign units'balance-sheets,and growing.

　　第二个漏洞就是不管公司在哪里获得的收入，美国都会对它征税。相反，在其它任意一个发达国家，只会对公司在境内获得的收入征税。在这方面，美国的制度对征集税费所取得的效果甚微。只有当公司把境外收益带回国内时，它们才不得不交税。毫不奇怪，很多公司都没有交税：美国跨国公司把2万亿美元的资产都划到它们国外公司的资产负债表中，而且越来越多。

　　All this imposes big costs on the economy. The high rate discourages investment and loopholesdistort it, because decisions are driven by tax considerations rather than a project's economicmerits. The tax rate companies actually pay varies wildly, depending on their type of businessand the creativity of their lawyers: some pay close to zero, others the full 35%.

　　所有这些都会加大经济成本。由于作出的决定是从税收角度出发，而非一个项目的经济利益角度，高税率和税率漏洞都不利于投资。公司被征得的税率取决于它们的业务种类和律师的创造力：一些几乎不需交税，而有些则高达35%。

　　Twenty years ago inversions were rare. But as other countries chopped their rates andAmerica's stayed the same, the incentive to flee grew. Until a decade ago Bermuda and othertax havens were the destination of choice, until Congress banned inversions where less than20% of the company changed hands. Democrats have proposed expanding that prohibitionto any transaction where less than 50% of the company changes hands—so an Americancompany that bought a smaller foreign firm could not reincorporate abroad if its originalshareholders remained in charge. Such a ban would be at best a temporary palliative. AnAmerican company paying higher taxes than its foreign competitors has a powerful incentive tofind a way around the rules. Consultants are already coming up with dodges in case thisproposal becomes law.

　　由于二十年前，税收倒置不常见。但是随着其它国家削减它们的税收，美国保持不变，越来越多的公司逃税。直到十天前，百慕达等避税天堂成为首选的目的地，直到国会取消少于公司现金转手20%的税收倒置。民主党提议，将禁止公司现金转手扩大到少于50%—所以一个收购了国外小公司的美国公司，如果原股东仍对公司负责，那么该公司不能在国外重新组合。这种禁令暂时是很好的，但是却不能治本。一个比国外竞争者要上缴更多税收的美国公司，有更大的动力去发现身边的规则。如果这个建议变成法律条文，顾问已经想出了逃避的方法。

　　Home, sweeter home

　　家，更甜蜜的家

　　The real solution is to lower the corporate rate, eliminate tax breaks and move America froma worldwide system to a territorial one. Barack Obama has proposed a reform that cuts therate to 28% but keeps the worldwide reach. Dave Camp, a Republican congressman, hasplumped for 25%, the OECD average, and a shift to a territorial system, instead.

　　真正的解决办法是降低企业税率，取消税收减免，将美国从一个世界范围的体系转移到局部地区。奥巴马提议将税率降低到28，但要在全球范围进行改革。相反，共和党国会议员大卫·卡普坚决支持25%，达到经合组织的平均水平，并转移到一个局部系统。

　　It should be possible to bridge the differences. But both sides have tied the subject to otherissues. Mr Obama insists that corporate-tax reform must also raise more money to spend onthings like public infrastructure, which the Republicans oppose; they, in turn, want to packageit with cuts in personal tax rates, which Mr Obama is loth to accept. Thus, nothing happens.

　　它应该可以弥补差异。但是双方都将这一主题牵涉到其它问题上。奥巴马坚持认为，企业税改革也必须筹集更多的钱用在类的东西的公共基础设施，其中共和党人反对; 反过来，他们，想把它用在个人所得税税率削减包，奥巴马却很不情愿接受。因此，没有取得进展。

　　The two sides should drop their conditions and hammer out a stand-alone corporate-taxreform that reduces the rate and broadens the base. Until then, expect the line-up ofcorporate migrants to grow.

　　双方应放弃他们的条件，并制定出一个独立的法人税改革，降低税率，扩大基地。在此之前，期待企业移民的快速增长。

　　【重点讲解】

　　1.get into 进入;卷入

　　例句:I want you to get into a whole new state ofmind.

　　我想让你有一个全新的心态。

　　2.plan to 打算;计划

　　例句:Both chambers plan to vote on that policybefore January 15th.

　　两院都打算在1月15日前对那一政策进行投票表决。

　　3.call on 拜访;号召;访问;呼吁

　　例句:Why should they get first call on the best property?

　　凭什么最好的房产尽着他们先挑?

　　4.deal with 处理;对付;应付

　　例句:Overcrowding has taxed the city's ability to deal with waste.

　　人口过多使得城市的垃圾处理能力达到了极限。

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