It2海外收益当95%的减税无法实现.PDFVIP

新东方《考研英语历年真题详解及复习指南》同源精读 『美国众议院筹款委员会主席戴夫·坎普提议减免美 国公司 95% 的企业离岸利润所得税，他的这一提议 招致争议｡ 』 Overseas Profits: When a 95% Tax Cut1 Doesnt Cut It2 海外收益：当 95%的减税无法实现 Jun 7th 2012 | from Business Week Under current law, American companies pay a 35 percent U.S. tax on profits they earn abroad. They get credits for3 tax payments to foreign governments and don’t pay the U.S. anything until they bring the money home. House Ways and Means Committee 4 Chairman Dave Camp, the top Republican5 tax-writer in Congress 6 , wants to give 7 8 businesses an exemption on 95 percent of that foreign income. In exchange , Camp’s proposal9 would make it less enticing10 for companies to shift profits—particularly from 1 tax cut 减税 2 cut it 【口】办成事：If I can’t cut it at work, I may as well give up now. （如果我成不了事，不如现在 放弃算了。） 3 get credits for 因……而受到好评 （或表扬）：He’s a player who rarely seems to get the credit he deserves. （他这个选手好像很少得到应得的赞扬。） 4 House Ways and Means Committee 众议院筹款委员会 5 Republican /rI5pQblIkEn/ adj 共和党的 6 Congress /5kCNgres/ n 国会 7 exemption /Ig5zempFn/ n 免除；豁免：These goods are subject to exemptionfrom tax. （这些货物可以 免税。） 8 in exchange 作为交换：But in exchange, you have to tell me where the cell phone is. （但是作为交换， 你必须告诉我那个手机在哪。） 9 proposal /prE5pEUzl/ n 提议；提案：The government outlined a new set of proposals on human rights. （政府简要列出了一套新的人权提案。） 10 enticing /In5taIsIN/ adj 有诱惑力的；有吸引力的：The offer was too enticing to refuse. 这提议太有诱 惑力了，使人难以拒绝。 1 / 4 新东方《考研英语历年真题详解及复习指南》同源精读 1 2 3 4 5 in