外国人最想和你聊的时事话题：纳税
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What is tax payment 什么是纳税
To tax (from the Latin taxo; "I estimate") is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law.Taxes are also imposed by many subnational entities. Taxes consist of direct tax or indirect tax, and may be paid in money or as its labor equivalent (often but not always unpaid labor). A tax may be defined as a "pecuniary burden laid upon individuals or property owners to support the government." A tax "is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority" and is"any contribution imposed by government whether under the name of toll, tribute, tillage, gable, impost, duty, custom, excise, subsidy, aid, supply, or other name."
The legal definition and the economic definition of taxes differ in that economists do not consider many transfers to governments to be taxes. For example, some transfers to the public sector are comparable to prices. Examples include tuition at public universities and fees for utilities provided by local governments. Governments also obtain resources by creating money (e.g., printing bills and minting coins), through voluntary gifts (e.g., contributions to public universities and museums), by imposing penalties (e.g., traffic fines), by borrowing, and by confiscating wealth. From the view of economists, a tax is a nonpenal, yet compulsory transfer of resources from the private to the public sector levied on a basis of predetermined criteria and without reference to specific benefit received.
In modern taxation systems, taxes are levied in money; but, inkind and corvée taxation is characteristic of traditional or pre-capitalist states and their functional equivalents. The method of taxation and the government expenditure of taxes raised are often highly debated in politics and economics. Tax collection is performed by a government agency such as Canada Revenue Agency, the Internal Revenue Service(IRS) in the United States, or Her Majesty's Revenue and Customs(HMRC) in the UK. When taxes are not fully paid, civil penalties (such as fines or forfeiture) or criminal penalties (such as incarceration) may be imposed on the non-paying entity or individual.
Taxation has four main purposes or effects: Revenue, Redistribution, Repricing, and Representation. The main purpose is revenue: taxes raise money to spend on armies, roads, schools and hospitals, and on more indirect government functions like market regulation or legal systems.
A second is redistribution. Normally, this means transferring wealth from the richer sections of society to poorer sections.
A third purpose of taxation is repricing. Taxes are levied to address externalities; for example, tobacco is taxed to discourage smoking, and a carbon tax discourages use of carbon-based fuels.
A fourth, consequential effect of taxation in its historical setting has been representation. The American revolutionary slogan "no taxation without representation" implied this: rulers' tax citizens and citizens demand accountability from their rulers as the other part of this bargain. Studies have shown that direct taxation (such as income taxes) generates the greatest degree of accountability and better governance, while indirect taxation tends to have smaller effects.
个税调整方案由全国人大常委会（NPC Standing Committee）进行初次审议。目前我国实行的是累进税制（progressive taxation），因此会出现"级距"，也就是各级税率所对应的额度（收入）范围。由于通胀（inflation），不少人的薪酬被推高至较高税收（tax bracket），这就是所谓的税级攀升（bracket creep）。
Taxes must come down to give the British working men some incentive.
减低税收，以激励英国工人。
The government has a mandate from the people to increase taxes.
民众授权政府增加税收。
Feudal dues were not got rid of.
封建税收一直未能免除。
The Crown derived rents and other revenue.
王室收取租金和其他税收。
The objective function denotes revenue, profits or costs.
该目标函数表示税收、利润或价值。
Corruption was inevitable so long as businessmen wanted exemption rom equitable taxation.
只要企业人员逃避公平税收，贪污行贿就不可避免。
Higher taxes were forced on the people.
政府强行提高税收。
The government are set against (the idea of) raising taxes.
内阁坚决反对增加税收（的意见）。
The president's comments on taxes made him a sitting duck to critics.
总统对税收的意见使他成为众矢之的。
The President vetoed the tax cuts.
总统否决了削减税收的议案。
In a graduated tax scheme the more one earns, the more one pays.
按照累进税制，收入多者多纳税。
The subsidies and taxes are passed on through private traders.
补贴和纳税通过私营商人进行。
Gains on "capital" assets are taxed at lower rates than ordinary income.
与正常的收益相比，"资本"资产的盈余是按较低的税率纳税。
The greater the tax rate, the more those who are being taxed try to avoid it.
税率越高，纳税人越想逃避。
The law gives public schools immunity from taxation.
法律免除公立学校的纳税义务。
The queen bids all her subjects to pay the tax.
女王命令她的庶民们纳税。
He returned his earnings as ￡3 000 on the tax declaration.
他在纳税申报单上填报了个人所得为3000镑。
Edward: Have you got your W-2 Form for this year?
爱德华：今年的W-2表你拿到了吗？
James: No. I haven't. What's that?
詹姆斯：还没有。那是什么表？
Edward: It's a certificate from your employer which tells you how much money you have earned and how much has been taken out of your checks.
爱德华：那是雇主发的一份证明单。说明你挣了多少钱以及从你的工资中扣了多少钱。
James: Is it important to know all this?
詹姆斯：了解这些很重要吗？
Edward: Yes. That's the important information you need when you fill out your Income Tax Retrun Form.
爱德华：是的。这是你填写所得税申报表时需要的重要信息。
James: Oh, it's just like the Group Certificate we get in Australia. And we also have to fill out Income Tax Form Returns.
詹姆斯：喔，这就像我们在澳大利亚所有的集体纳税证明单。而且我们也要填写所得税申报表。
Edward: Well, paying taxes seems to be universal.
爱德华：是啊，纳税看来是全球性的。
James: Yes, Every government needs money. Only the amount of money and the way they take money may be different.
詹姆斯：不错，每个政府都要钱，只是钱款数额及收钱的方式可能不同罢了。
Edward: What's the tax rate in Australia?
爱德华：澳大利亚的税率是多少？
James: Taxes in Australia are a bit heavy. The personal income tax rate is about 20%. What about the tax rate in America?
詹姆斯：澳大利亚的税收比较重，个人所得税大约是20%。美国的税率怎么样？
Edward: Well, taxes in America are rather complicated. Actually there's no overall tax rate like the one in Australia.
爱德华：噢，美国的税收相当复杂，实际上没有像你们澳大利亚那样的一个总的税率。
James: Then how do you calculate your taxes?
詹姆斯：那么你们是怎样计算税收的呢？
Edward: Personal incomes are taxed a graduated rates, and we have a tax table which tells you how much tax's required on what amount of money earned. Do you have state and local taxes in Australia?
爱德华：个人收入是按累进税主征税的，而且我们有一个税率表，告诉你多少收入要征多少税。你们澳大利亚有州税和地方税吗？
James: No. We've got national tax only in Australia. Are you telling me that you Americans have to pay state and local taxes as well?
詹姆斯：没有，我们澳大利亚只有国家征收的税。你是说你们美国人还得缴纳州税和地方税？
Edward: Definitely. And that's what I mean by
爱德华：对。这就是我所说的。
James: I see. What's the time for tax return then?
詹姆斯：我明白了。那么什么时候办所得税申报呢？
Edward: Any time between January 1 and April 15. When you get your W-2 From, you should get ready to file your tax return.
爱德华：1月1日至4月15日期间的任何时间，当你收到W-2表时，你就应该准备申报所得税了。
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