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1、Phrases： quid pro quo补偿物，交换物，相等物，代用品add it i onaI a I Iocat ion 增拨 add i tionaI budget a I Iocat i on追加预算 advance a I I ocat i on预付拨款分配appropr iate for 拨出（款项）供之用（be）tax system 税制 tax co I I ect i ng 征税ups and downs 盛衰的交替变换 aftertax i ncome 税后收 入 ba I lot box投 票 箱 the a I I ocat i on funct i on 配 置 职
2、 能 the red i str i but i on funct i on 再 分 配 职 能 the stab iIi zat ion funct i on稳定职能 tax a I I ocat i on 税收分配 tax code 税收法 规 tax avoidance 避税 tax evas i on 逃税 tax exempt i on 免 税 tax reduct i on 减税 tax refund 退税 tax liability 纳税义 务New words:aggregate no合计， 总计，集合体adj.合计的， 集合的，聚合的Vo聚集，集合，合计offset no偏移
3、量， 抵消， 弥补， 分支， 平版印刷， 胶印vt.弥补，抵消，用平版印刷vi.偏移，形成分支presumption no假定 property no财产， 所有物， 所有权，性质， 特性，（小）道具 expansion n。扩充， 开展， 膨胀， 扩张物， 辽 阔， 浩瀚 contraction no收缩， 缩写式， 紧缩countercycl ical adj.经反周期的（指与商业周期既定阶段发展方向相反的，如在商业周期高涨阶段采取通货紧缩政策，以防止通货膨胀等问题出 现）ph i I osoph i ca I adj 。 哲学的 coercive adj 。 强 制 的， 强迫 的 va
4、luation n.估价， 评价， 计算 presupposition no 预想， 彳炭 设 ana I ogous adj.类似的， 相似的， 可比拟的Tax funct i ons 税收职能Taxes have four major functions: (1 )to finance goodsand services provided by the government ;(2) to changethe a I Iocat i on of resources ;(3) to red i str i bute i ncome;and (4) to stabiI i ze aggrega
5、te demand i n the economy.税收拥有四项主要职能：（1）为政府提供公共服务和公共产品筹措资金；（2） 调整资源的配置；（3）实现收入的再分配；（4）稳定经济总需求。The financing funct i on of taxes 税收的资金筹措职能Traditional ly, the pr imary purpose of a tax was to pay fo r goods and serv i ces prov i ded by the government. The f i nanc i ng funct i on of taxes rema i ns im
6、portant , a I though taxes have oth er purposes today. Taxes are the ma i n source of revenue or i ncome for government and prov i de the ch i ef means of cover i ng current costs or expenditures.传统意义上，税收最初的作用是为政府供给公共物品与公共服务提供资金。虽 然税收目前的用途更为广泛，但是资金筹措职能的重要性丝毫不减。税收是政府收 入（译者注：从各种来源的政府收入拨给支付公共支出的费用）和收益（
7、译者注： 用一段时间的劳力或服务而换得的金钱收益或同等收益）的主要来源，并且提供了 偿付政府日常开支和支出的重要手段。The major i ssue i s the i r effect on es d i vert resources y be a source ofi nvoIv i ng the financing funct i on of taxes the efficient use of scarce resources. Tax away from alternative uses o These uses ma Iesser benef i ts than the uses
8、 to wh i ch the se resources are put i n the pub Ii c sector. However , i f taxesd i vert resources away from thei r best a Iternat i ve use, they are a source of a I Iocat i ve i neff i c i encyo税收资金筹措职能内含的重要问题是其自身在稀缺资源有效配置方面的影响。 税收将资源从可选用途中转移出来。依据是同等资源运用于公共部门所产出的效益 更多。但是，如果税收将资源转移出最佳用途，将导致资源配置无效。T
9、he a I I ocat i on funct i on of taxes 税收的配置职能In the financing function , the diversion of resources by taxes from the pr i vate sector i s done under the presumpt i on t hat resources are used efficiently i n the pr i vate sector. Thus ,the pr imary concern of the government i s to d i vert resourc
10、es i n a manner that does not i interfere, or i interfere the I ea st, with the a I Iocat ion of resources i n the pr i vate sector o If resources are not efficiently a I Iocated i n the pr i vate sect or , taxes can be purpose Iy used to have nonneutraI effects; that i s ,taxes can be used to chang
11、e the a I Iocat i on of re sources.在资金筹集职能上，通过税收将资源转移出私人部门存在一个前提假设：即资 源在私人部门能够得到有效利用。因此，政府对于资源在私人部门分配最基本的态 度是不干预或最低限度的干预。（因此,政府首要考虑的是如何以一种对私人部门资 源配置不干预或最小干预的方式来转移资源。）如果资源未能在私人部门得到有效 配置，税收将有目的地被用于产生具倾向性的影响,换言之，税收可用于调整资源配 置。The red i stri but i on funct i onoftaxes税收的再分配职能The red i stri but i on funct
12、 i onoftaxesra i ses the quest i onof the appropr i at i on way of d i str i but i ng taxes among taxp ayers. Taxes and tax rates can be seIected i n a manner t hat alters the pattern of i ncome groups and towards others , For examp Ie,progress i ve i ncometax rates take a h i gherpercent of income
13、for h i gheri ncomesthan for Iower o Progress i ve i ncome tax rates wouId be expected to sh i ft the aftertax i ncome pattern away from h i gher i ncome groupsto Iower i ncome groups o Th i s effect, however, can be off set i n part or i n who Ie by tax deduction ,credits, andthe I i ke wh i ch h i
14、 gher i ncome groups can take advantage ofin order to minimize thei r tax payments. Tax incidence s tudies try to f ind out who reaI Iy pays taxeso税收的再分配职能引发了一个问题，即在纳税人之间分摊再分配税的方式. 确定税种和税率的方式是：改变收入群体的（收入）特征，使其彼此相互接近.（税收再分配职能引发的问题是如何在纳税人之间合理地分配税收。税种和税 率的选择方式可以改变多收入组别之间的分配状态，使之变为其他状态。）例 如，累进制所得税率对收入的高
15、端部分征收比低端部分更高的百分比。累进制 所得税率以低收入群体而非高收入群体的税后收入作为参考标准.然而，这种 影响作用部分或全部被减税、贷款等高收入群体用以最小化税务支出的手段抵 消。（然而，这种效应会部分或全部地被税收减免、抵扣，以及类似手段抵消 掉，高收入群体可以利用这些手段使其税收支付最小化。）税负研究试图查明 纳税的真正施解I i zat ionfunct ionoftaxes税收的稳定职能The stab i I i zat i onfunct i onoftaxesv i ews taxes asa var i abIe that can be altered to di rec
16、t the economy toward economic stab i I ity; that i s fuI I empIoyment and a stab Ie pr i ce I eve Io An i ncrease i n taxes norma I Iy reduces pr i vate consumpt i on a nd sav i ng, therefore reduc i ng pr i vate spend i ngo A decrease i ntaxes increase pr ivate consumption and saving, and therefore
17、 has the opposite effect on pr i vate spending. Thus, taxes ca n pI ay an important roIe i n changing the I eve I of pr i vate sp end i ng demando When the economy i s near or at fuI I empIoyment and i s exper i enc i ng i nfI at i on, tax rates can be i ncreased t o reduce i nfI at i onary pressure
18、s oWhen the economy i s exper i enci ng dec Ii n i ng reaI output and rising unempIoyment , tax rates can be cut i n order to i increase pr i vate spend i ngo税收的稳定功能将税收视为引导经济趋于稳定的变量，所谓经济稳定指充分就 业和价格平稳.提升税赋通常导致私人消费及储蓄的减少，因而降低了私人支出，与此相对，降低税赋则增加了私人消费及储蓄，即增加了私人支出.当经 济接近或出于充分就业并存在通胀预期时，提升税率可以缓解通胀压力。当经济面 临
19、实际产出衰退和失业增加预期时，降低税率可以刺激私人支出。Taxes can be viewed as a fi sea I poI icy var iabIe to be ch anged depend i ng uponoveraI Ieconomic conditions.Th i sroIe pI aces taxes i n qu i tea d i fferent perspect i vethantheroIe i nwh i ch they are traditionallyseensimple asa methodof finance. The 1964 i ncometax
20、cutand the 1975and1976i ncome tax cuts i n UoS o are iI Iustrat ions of taxes bei ng used to stabiIi ze the ec onomy oTax credits , such as the investment tax credit, havea I so used for th i s purpose.税收可被视为财政政策的因变量，受经济整体情况的影响。这使得税收不再扮 演传统意义上单一财政手段的角色.美国1964年及1975到1976年的所得税降低是 税收被用于稳定经济的例证。税收扣除同样被用
21、于此目的，譬如投资税扣除.The tax system a I so has propert i es wh i ch prov i de the econo mi c stab i I i ty. Dur i ng per i ods of economi c expans i on , tax colie ct i ons tend to automat i caI Iy r i se because of the growth i n ta x bases such as saIes and i ncome. Th i s automat i c growth i n t axes te
22、nds to sIow down the expans i on. Dur i ng per iods of econ omi c contract i on , tax co I Iect i ons tend to sIow down the dec Ii ne in economic activity. Therefore , even if tax rates are no t changed dur i ng the ups and downs i n the economy, tax co I Ie ctions automaticaI Iy change in a way tha
23、t tends to stabi I ize the economy. Th i s automat i c countercycIi caI behav i or i n tax co I Iect ions has made an important contr ibut ion to economic stab i Ii ty i n the past。税收系统还具有为经济提供稳定性的功能。在经济扩张时期，征税会自然增长, 这种税收的自然增长基于销售和收入.由此，税收的自然增长趋势会放缓经济的扩 张.与此相对应，在经济收缩时期，征税可以缓解经济活动的衰退.因而，即使税率 在经济波动周期中
24、不作调整，征税依旧可以自动发挥稳定经济的作用。征税的反经济周期行为一直以来为稳定经济作着贡献。taxes 关于税收的哲学视角 concern i ng the re I at i onsh i p taxpayer. The f i rst v i ew voIuntary, and the secondPhi IosophicaI views concerningTwo phi IosophicaI views exi st between the government and the cons i ders the re I at i onsh i p to bev i ew cons i
25、 ders it to be i nvoIuntary or coerciveo关于政府和纳税人之间关系的哲学观点有两种。一种将这种关系视为自愿 性的，另一种认为其是非自愿性的或强制性的。1、taxes as vo I untary payments作为自愿性支付的税收Taxes may be v i ewed as as amounts pa i d voI untar i Iy v i ces demanded by them. In t i onsh i p, taxes are pr i ces e , the marginaI vaIuation goods and services
26、; on thevoIuntary payments ; that i s , by taxpayers for goods and ser th i s “voluntary exchange” re I a that ref Iect, on the demand sid that taxpayers have for pub Iic suppIy side, they ref Iect theeconomic cost of producing goods and serv i ces.税收被视为自愿性支付，即由纳税人为其所需公共产品和公共服务自愿支 付的金额。在这种“自愿交换”关系中，
27、税收是价格的反映。对于需求方而言， 税收是纳税人对公共产品和公共服务的边际评价；对于供给方而言，税收是公 共产品和公共服务的经济成本.The voIuntary payment view of taxes stresses a qu i d pr o quo relationship between the government and the taxpayer; name Iy ,taxpayers give up someth i ng i n the form of taxes i n order to get i n return what they are willing to pa
28、 y for government goods and services o The voIuntary payment v i ew of taxes presupposes that taxpayerspreference aretransmitted through the ba I lot box to the representat i ve of taxpayers , just as consumers preference are transmitte d through pr ices to producerso税收自愿支付论强调政府和纳税人之间的等价交换关系，即纳税人以纳税
29、 的形式放弃部分权利，获得期望的回报。税收自愿支付论假设纳税人的偏好是 通过“投票箱”传递给纳税人代表的，正如消费者的偏好是通过价格传递给生 产者的T:赫cs as invoI untary payments作为非自愿性支付的税收A contrast i ng v i ew perce i ves taxes as i nvoIuntary paymentso Thi s v i ewstresses thepointthat taxpayershaveno choicebut to paythe i r taxes.Thus,it i s arguedthatthe re I at i o
30、nsh i p between the government and taxpayers i s not ana Iogous to the voIuntary re I at i onsh i p between seI Iers and buyers i n the pr i vate economy.另一种对立观点认为税收是非自愿性支付。该观点强调纳税人在是否纳税上无 可选择。因此，政府和纳税人之间的关系与私人经济中买卖双方间的自愿关系不具 有相似性。Both of these v i ews can be benef i c i a I i n helping to under sta
31、nd taxes and the re I at i onsh i p between taxpayers and governme nt. Buyers in the economy , as compared to taxpayers, are gen era I Iy freer to buy” or not to buy. Once decisions are ma de concerning government expenditures , individuaI taxpayers do no have the choice to pay or not to pay taxes.
32、However, the re I at i onsh i p between the government and taxpayers i n a democr atic society is not totaI Iy coercive o If the democratic decis ion-making process i s working correct Iy,taxpayers as a groupare not gett i ng what they want, they can choose to eIect n ew representatives o It shouId
33、be acknowledged, however, that i ndividua I wants are better fuIf i I led i n the pr i vate economy th an they are i n the pub I i c sector. The efficiency of both dep ends upon how we I I they prov i de the goods and serv i ces demand ed by the pub Ii co上述两种观点都有助于理解税收以及纳税人和政府的关系。经济领域的购买者 被当作纳税人的参照，市场中的买主通常可以自由地选择购买与否.一旦决策与政 府支出相关，作为个体的纳税人是无法选择纳税与否的。但是，民主社会中的政府 与纳税人关系并非绝对强制。民主决策程序的合理运用使作为群体的纳税人能够在 不满现状的情况下选举新的（利益）代表。然而，不可否认，个体偏好在私人经济 领域能够得到比在公共部门更好的满足。市场（私人部门）和政府（公