6浙大博士英语翻译课程资料(55页).docx

“美国的事就?是做生意。”1925年?总统卡尔文?·库利吉如是?说。当美国全国?商业界仔细?研读五月七?日由参议院?金融委员会?通过的全面?税制改革方?案的小字体?印刷的细节?规定附件时?，他们可能感?到纳闷，库利吉所指?的到底是哪?个国家。这个被委员?会主席──俄勒冈共和?党党员鲍勃?·派克伍德重?新修改过的?新方案一眼?看上去似乎?是将税务负?担从个人转?移到工商企?业的头上。但是该议案?非常微妙，大有讲究，让人不胜意?外，它使美国变?成了一个会?计之国：上星期几百?万人伏身于?袖珍计算器?，算算自己是?赚、是亏、还是正好持?平。 1 “The busin?ess of Ameri?ca is busin?ess, “ decla?red Presi?dent Calvi?n Cooli?dge in 1925. As the natio?ns comme?rcial? class?es exami?ne the fine print? of the sweep?ing tax-refor?m bill passe?d May 7 by the Senat?e Finan?ce Commi?ttee, they may wonde?r what count?ry Cooli?dge was talki?ng about?. The bill remol?ded by Orego?n Repub?lican? Bob Packw?ood, the commi?ttees chair?man, appea?rs at first? glanc?e to be a major? shift? in tax burde?ns away from indiv?idual?s and onto the shoul?ders of busin?ess. Yet the propo?sal is so subtl?e, so elega?nt, so freig?hted with surpr?ises that it is turni?ng Ameri?ca into a natio?n of accou?ntant?s: milli?ons of peopl?e sat hunch?ed over their? pocke?t calcu?lator?s last week tryin?g to figur?e out wheth?er they would? win, lose or break? even. 为了筹集足?够的钱，平均减免6?.3％的个人联邦?税，委员会的这?个议案要向?公司额外征?收一千亿美?元税金。该计划会减?少或取消公?司很多很重?要的优惠，包括公司购?买经营设备?的投资税款?扣除，以及计算所?得税时可全?部扣除的业?务招待费。另外，很多关于个?人税法的修?改提案，例如对个人?退休金账户?的控制，都将改变消?费者花钱和?攒钱的方式?，影响到全体?美国人。 2 To raise? enoug?h money? to give indiv?idual?s an avera?ge 6.3% feder?al tax break?, the commi?ttees bill would? levy an extra? $100 billi?on on corpo?ratio?ns. The plan would? reduc?e or aboli?sh many cheri?shed busin?ess prefe?rence?s, inclu?ding the inves?tment? tax credi?t for compa?nies that buy busin?ess equip?ment and the full deduc?tibil?ity of corpo?rate enter?tainm?ent. In addit?ion, many of the propo?sed chang?es in indiv?idual? tax law, for examp?le, the curbi?ng of indiv?idual? retir?ement? accou?nts, will affec?t corpo?rate Ameri?ca by chang?ing the way consu?mers spend? and save. 好几种产业?，包括房地产?开发商和餐?馆老板已开?始愤怒地抗?议。他们声称派?克伍德的计?划单把他们?挑出来承担?多于他们应?承担的税收?份额。但大部分的?公司经理似?乎赞成委员?会的这项提?案。他们认为这?是一个较为?公正的计划?。此外，从长远的观?点来看，它有助于提?高美