tax简单

It is trying to encourage people to sign two petitions, one calling for a ban on the sale of plastic grass and another calling for an “ecological damage” tax on such lawns.

它正在努力鼓励人们签署两份请愿书，一份呼吁禁止销售塑料草坪，另一份呼吁对这类草坪征收“生态破坏”税。

anger over the proposed tax.

对拟议税收的愤怒。

Some 81% of respondents said they would be willing to pay additional taxes for the next 10 years to avoid any cuts to the national parks.

约81%的受访者表示，他们愿意在未来10年额外缴税，以避免国家公园遭受任何削减。

Last Thursday, the French Senate passed a digital services tax, which would impose an entirely new tax on large multinationals that provide digital services to consumers or users in France.

上周四，法国参议院通过了一项数字服务税，将对向法国消费者或用户提供数字服务的大型跨国公司征收一种全新的税。

Last Thursday, the French Senate passed a digital services tax, which would impose an entirely new tax on large multinationals that provide digital services to consumers or users in France.

上周四，法国参议院通过了一项数字服务税，将对向法国消费者或用户提供数字服务的大型跨国公司征收一种全新的税。

Digital services include everything from providing a platform for selling goods and services online to targeting advertising based on user data, and the tax applies to gross revenue from such services.

数字服务涵盖从提供在线销售商品和服务的平台到根据用户数据定向投放广告的一切业务，该税适用于此类服务的总收入。

Many French politicians and media outlets have referred to this as a “GAFA tax,” meaning that it is designed to apply primarily to companies such as Google, Apple, Facebook and Amazon — in other words, multinational tech companies based in the United States.

许多法国政界人士和媒体将其称为“GAFA税”，意思是该税主要针对谷歌、苹果、脸书和亚马逊等公司——换句话说，就是总部设在美国的跨国科技公司。

The digital services tax now awaits the signature of President Emmanuel Macron, who has expressed support for the measure, and it could go into effect within the next few weeks.

这项数字服务税目前正等待已表示支持该措施的埃马纽埃尔·马克龙总统签署，并可能在未来几周内生效。

But it has already sparked significant controversy, with the United States trade representative opening an investigation into whether the tax discriminates against American companies, which in turn could lead to trade sanctions against France.

但它已经引发了重大争议，美国贸易代表已就该税是否歧视美国公司展开调查，而这反过来可能导致对法国的贸易制裁。

The French tax is not just a unilateral move by one country in need of revenue.

法国的这项税收不仅仅是一个需要财政收入的国家采取的单边举措。

Instead, the digital services tax is part of a much larger trend, with countries over the past few years proposing or putting in place an alphabet soup of new international tax provisions.

相反，数字服务税是一个更大趋势的一部分：过去几年里，各国纷纷提出或实施了一大堆名目繁多的新国际税收条款。

Instead, the digital services tax is part of a much larger trend, with countries over the past few years proposing or putting in place an alphabet soup of new international tax provisions.

相反，数字服务税是一个更大趋势的一部分：过去几年里，各国纷纷提出或实施了一大堆名目繁多的新国际税收条款。

These have included Britain’s DPT (diverted profits tax), Australia’s MAAL (multinational antiavoidance law), and India’s SEP (significant economic presence) test, to name but a few.

这些条款包括英国的DPT（转移利润税）、澳大利亚的MAAL（跨国公司反避税法）和印度的SEP（显著经济存在）测试，这里仅举几例。

At the same time, the European Union, Spain, Britain and several other countries have all seriously contemplated digital services taxes.

与此同时，欧盟、西班牙、英国和其他几个国家都在认真考虑征收数字服务税。

These unilateral developments differ in their specifics, but they are all designed to tax multinationals on income and revenue that countries believe they should have a right to tax, even if international tax rules do not grant them that right.

这些单边举措在具体细节上各不相同，但它们的目的都是对跨国公司的收入和营收征税——各国认为自己应有权对这些收入征税，即使国际税收规则并未赋予它们这项权利。

In other words, they all share a view that the international tax system has failed to keep up with the current economy.

换句话说，它们都认为国际税收体系没能跟上当前的经济发展。

Both France and the United States are involved in the organization’s work, but France’s digital services tax and the American response raise questions about what the future holds for the international tax system.

法国和美国都参与了该组织的工作，但法国的数字服务税和美国的回应让人们对国际税收体系的前景产生了疑问。

Both France and the United States are involved in the organization’s work, but France’s digital services tax and the American response raise questions about what the future holds for the international tax system.

法国和美国都参与了该组织的工作，但法国的数字服务税和美国的回应让人们对国际税收体系的前景产生了疑问。

France’s planned tax is a clear warning: Unless a broad consensus can be reached on reforming the international tax system, other nations are likely to follow suit, and American companies will face a cascade of different taxes from dozens of nations that will prove burdensome and costly.

法国计划征收的这项税是一个明确的警告：除非能在改革国际税收体系上达成广泛共识，否则其他国家很可能会效仿，美国公司将面临来自数十个国家的一连串不同税收，这将带来沉重的负担和高昂的成本。

France’s planned tax is a clear warning: Unless a broad consensus can be reached on reforming the international tax system, other nations are likely to follow suit, and American companies will face a cascade of different taxes from dozens of nations that will prove burdensome and costly.

法国计划征收的这项税是一个明确的警告：除非能在改革国际税收体系上达成广泛共识，否则其他国家很可能会效仿，美国公司将面临来自数十个国家的一连串不同税收，这将带来沉重的负担和高昂的成本。

France’s planned tax is a clear warning: Unless a broad consensus can be reached on reforming the international tax system, other nations are likely to follow suit, and American companies will face a cascade of different taxes from dozens of nations that will prove burdensome and costly.

法国计划征收的这项税是一个明确的警告：除非能在改革国际税收体系上达成广泛共识，否则其他国家很可能会效仿，美国公司将面临来自数十个国家的一连串不同税收，这将带来沉重的负担和高昂的成本。

It can be learned from Paragraph 2 that the digital services tax ____

从第2段可知，数字服务税____

the current international tax system needs upgrading.

当前的国际税收体系需要升级。

France Leads the Charge on Digital Tax

法国率先征收数字税

Much more could be done to encourage “long-termism,” such as changes in the tax code and quicker disclosure of stock acquisitions.

为鼓励“长期主义”还可以做更多的事情，比如修改税法、更快地披露股票收购情况。

States will be able to force more people to pay sales tax when they make online purchases under a Supreme Court decision Thursday that will leave shoppers with lighter wallets but is a big financial win for states.

根据最高法院周四作出的一项裁决，各州将能够迫使更多人在网购时缴纳销售税，这项裁决会让购物者的钱包变瘪，但对各州来说是一场重大的财政胜利。

The decisions made it more difficult for states to collect sales tax on certain online purchases.

这两项判决使各州更难对某些网购商品征收销售税。

The cases the court overturned said that if a business was shipping a customer’s purchase to a state where the business didn’t have a physical presence such as a warehouse or office, the business didn’t have to collect sales tax for the state.

被最高法院推翻的判例规定，如果一家企业将顾客购买的商品运往一个它没有仓库或办公室等实体存在的州，该企业就不必为该州代收销售税。

Customers were generally responsible for paying the sales tax to the state themselves if they weren’t charged it, but most didn’t realize they owed it and few paid.

如果顾客没有被收取销售税，通常要自己向州政府缴纳，但大多数人没有意识到自己欠税，很少有人缴纳。

The ruling is a victory for big chains with a presence in many states, since they usually collect sales tax on online purchases already.

这项裁决对在许多州都有实体存在的大型连锁店来说是一场胜利，因为它们通常已经在对网购商品征收销售税。

Now, rivals will be charging sales tax where they hadn’t before.

现在，它们的竞争对手也将在以前未收税的地方征收销售税。

Big chains have been collecting sales tax nationwide because they typically have physical stores in whatever state a purchase is being shipped to.

大型连锁店一直在全国范围内征收销售税，因为无论商品运往哪个州，它们通常都在当地有实体店。

Amazon.com, with its network of warehouses, also collects sales tax in every state that charges it, though third-party sellers who use the site don’t have to.

拥有仓库网络的亚马逊也在每个征收销售税的州收取该税，不过使用该网站的第三方卖家则无须这样做。

Until now, many sellers that have a physical presence in only a single state or a few states have been able to avoid charging sales taxes when they ship to addresses outside those states.

到目前为止，许多只在一个或少数几个州有实体存在的卖家，在向这些州以外的地址发货时都能够避免收取销售税。

Sellers that use eBay and Etsy, which provide platforms for smaller sellers, also haven’t been collecting sales tax nationwide.

使用为小卖家提供平台的eBay和Etsy的卖家，也一直没有在全国范围内征收销售税。

Under the ruling Thursday, states can pass laws requiring out-of-state sellers to collect the state’s sales tax from customers and send it to the state.

根据周四的裁决，各州可以通过法律，要求州外卖家向顾客收取该州的销售税并上缴给该州。

Those retailers may face headaches complying with various state sales tax laws.

这些零售商在遵守各州不同的销售税法时可能会遇到麻烦。

make more online shoppers pay sales tax.

使更多网购者缴纳销售税。

force some states to cut sales tax.

迫使一些州削减销售税。

This might mean implementing policy such as a plastic tax that adds a cost to environmentally problematic action, or banning single-use plastics altogether.

这可能意味着实施诸如塑料税之类的政策，为有害环境的行为增加成本，或者干脆全面禁止一次性塑料。

Finally, because automation threatens to widen the gap between capital income and labor income, taxes and the safety net will have to be rethought.

最后，由于自动化有可能扩大资本收入与劳动收入之间的差距，税收和社会保障体系将不得不重新考虑。

Taxes on low-wage labor need to be cut, and wage subsidies such as the earned income tax credit should be expanded: This would boost incomes, encourage work, reward companies for job creation, and reduce inequality.

对低薪劳动者的税收需要削减，而诸如劳动所得税抵免之类的工资补贴应当扩大：这将提高收入、鼓励工作、奖励创造就业的公司，并减少不平等。

Taxes on low-wage labor need to be cut, and wage subsidies such as the earned income tax credit should be expanded: This would boost incomes, encourage work, reward companies for job creation, and reduce inequality.

对低薪劳动者的税收需要削减，而诸如劳动所得税抵免之类的工资补贴应当扩大：这将提高收入、鼓励工作、奖励创造就业的公司，并减少不平等。

The author suggests that tax policies be aimed at ____

作者建议税收政策应旨在____

Though often viewed as a problem for western states, the growing frequency of wildfires is a national concern because of its impact on federal tax dollars, says Professor Max Moritz, a specialist in fire ecology and management.

火灾生态与管理专家马克斯·莫里茨教授说，尽管日益频繁的野火常被视为西部各州的问题，但由于它对联邦税款的影响，这已成为一个全国性的问题。

Not everyone will agree with the authors’ policy ideas, which range from mandating more holiday time to reducing tax incentives for American homebuyers.

并非所有人都会认同作者的政策主张，这些主张从强制规定更多假期到减少对美国购房者的税收优惠，不一而足。

These issues all have root causes in human behavior: all require behavioral change and social innovations, as well as technological development. Stemming climate change, for example, is as much about changing consumption patterns and promoting tax acceptance as it is about developing clean energy.

这些问题的根源都在于人类行为：它们都需要行为上的改变和社会创新，也需要技术发展。例如，遏制气候变化既关乎开发清洁能源，也同样关乎改变消费模式和提高人们对税收的接受度。

Finally, figures close to the French government have murmured, euro-zone members should agree to some fiscal and social harmonisation: eg., curbing competition in corporate-tax rates or labour costs.

最后，接近法国政府的人士还私下表示，欧元区成员国应同意在财政和社会方面进行一定程度的协调，例如抑制在公司税率或劳动力成本上的竞争。

Leading doctors today weigh in on the debate over the government's role in promoting public health by demanding that ministers impose “fat taxes” on unhealthy food and introduce cigarette-style warnings to children about the dangers of a poor diet.

今天，一些顶尖医生加入了关于政府在促进公众健康中应扮演何种角色的辩论，他们要求部长们对不健康食品征收“脂肪税”，并像对香烟那样向儿童发出警示，告诫他们不良饮食的危害。

“fat taxes” should be imposed on fast-food producers such as McDonald's.

应对麦当劳等快餐生产商征收“脂肪税”。