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ThisistheVOASpecialEnglishEconomicsReport
This is the VOA Special English Economics Report.这里是美国之音慢速英语经济报道。
President Obama announced an agreement with Congressional Republicans Monday. It would extend for two years the tax cuts put in place by former president George W. Bush. The tax cuts were to end in January. The compromise extends current income tax rates for all Americans for two years. That includes rates for the richest Americans.周一，奥巴马宣布与国会的共和党达成一项协议，将前总统布什推出的减税措施延长两年。
该措施本将于1月结束。
这项妥协协议将美国民众包括富人阶层现行的个人所得税税率延长两年。
The agreement also cuts workers' Social Security taxes by two percentage points. Social Security is retirement insurance paid by almost all American workers and employers.该协议还将劳工社保税率削减了两个百分点。
社保是几乎所有美国工人和雇主都要缴付的退休保险。
The so-called payroll tax holiday would save a family earning fifty thousand dollars about one thousand dollars a year.这项工资税减免政策每年可以为年收入为5万美元的家庭节省1千美元。
英语演讲原文：奥巴马演讲 关于中产阶级减税和失业保险7
奥巴马演讲关于中产阶级减税和失业保险7 Q Where is your line in the sand?THE PRESIDENT: Well, look, I’ve got a whole bunch of lines in the sand. Not making the tax cuts for the wealthy permanent -- that was a line in the sand. Making sure that the things that most impact middle-class families and low-income families, that those were preserved -- that was a line in the sand. I would not have agreed to a deal, which, by the way, some in Congress were talking about, of just a two-year extension on the Bush tax cuts and one year of unemployment insurance, but meanwhile all the other provisions, the Earned Income Tax Credit or other important breaks for middle-class families like the college tax credit, that those had gone away just because they had Obama’s name attached to them instead of Bush’s name attached to them.So this notion that somehow we are willing to compromise too much reminds me of the debate that we had during health care. This is the public option debate all over again. So I pass a signature piece of legislation where we finally get health care for all Americans, something that Democrats 2 had been fighting for for a hundred years, butbecause there was a provision（规定，条款） in there that they didn’t get that would have affected 3 maybe a couple of million people, even though we got health insurance for 30 million people and the potential for lower premiums 4 for 100 million people, that somehow that was a sign of weakness and compromise.Now, if that’s the standard by which we are measuring success or core principles, then let’s face it, we will never get anything done. People will have the satisfaction of having a purist（纯化论者） position and no victories for the American people. And we will be able to feel good about ourselves and sanctimonious 5 about how pure our intentions are and how tough we are, and in the meantime, the American people are still seeing themselves not able to get health insurance because of preexisting conditions or not being able to pay their bills because their unemployment insurance ran out.That can’t be the measur e of how we think about our public service. That can’t be the measure of what it means to be a Democrat 1 . This is a big, diverse country. Not everybody agrees with us. I know that shocks people. The New York Times editorial page does not permeate 6 across all of America. Neither does The Wall Street Journal editorial page. Most Americans, they’re just trying to figure out howto go about their lives and how can we make sure that our elected officials are looking out for us. And that means becau se it’s a big, diverse country and people have a lot of complicated positions, it means that in order to get stuff done, we’re going to compromise. This is why FDR, when he started Social Security, it only affected widows and orphans 7 . You did not qualify. And yet now it is something that really helps a lot of people. When Medicare was started, it was a small program. It grew.Under the criteria 8 that you just set out, each of those were betrayals of some abstract ideal. This country was founded on compromise. I couldn’t go through the front door at this country’s founding. And if we were really thinking about ideal positions, we wouldn’t have a union.So my job is to make sure that we have a North Star out there. What is helping 9 the American people live out their lives? What is giving them more opportunity? What is growing the economy? What is making us more competitive? And at any given juncture 10 , there are going to be times where my preferred option, what I am absolutely po sitive is right, I can’t get done.And so then my question is, does it make sense for me totack 11 a little bit this way or tack a little bit that way, because I’m keeping my eye on the long term and the long fight -- not my day-to-day news cycle, but where am I going over the long term?And I don’t think there’s a single Democrat out there, who if they looked at where we started when I came into office and look at where we are now, would say that somehow we have not moved in the direction that I promised.Take a tally 12 （计数器，标签） . Look at what I promised during the campaign. There’s not a single thing that I’ve said that I would do that I have not either done or tried to do. And if I haven’t gotten it done yet, I’m still trying to do it.And so the -- to my Democratic friends, what I’d suggest is, let’s make sure that we understand this is a long game. This is not a short game. And to my Republican friends, I would suggest -- I think this is a good agreement, because I know that they’re swallowing some things that they don’t like as well, and I’m looking forward to seeing them on the field of competition over the next two years.#p#分页标题#e#■文章重点单词注释：1democratn.民主主义者，民主人士；民主党党员参考例句：The Democrat and the Public criticized each other.民主党人和共和党人互相攻击。
外研版高中英语必修3第四模块语言点.doc
Module4 Book3（13项） Learning Notes词语诠释一、Strength/strong/strengthen一說到「優勢」，很多人就會聯想到advantage一詞。
沒錯，advantage一詞確實可解作「優勢、優點」，但如果用於描述人本身或某樣東西的優勢，用advantage其實並不正確，因advantage常常用於在與某樣事物比較時「更有優勢」。
中國人學英文通常會受中文思維影響，以為只要中英文的意思互相對得上，就可以採用「直譯」的方法，按中文的意思直接譯成英文，一般人聽起來覺得沒有太大問題，但若是與外國人溝通，他們就會有「怪怪地」的感覺。
所以用strength描述一個人的「優勢」才是最恰當的表達，而非advantage。
請看下例：Tolerance is one of his biggest strengths.寬容是他最大的優勢之一。
The great strength of our plan lies in its simplicity.我們這個計劃最大的長處在於它的簡單。
Energy描述精力非體力Strength最基本的意思是「體力、力量」，強調一個人身體的基本體能或身體狀況的好壞。
說到力量的表達，有人會馬上想到energy一詞，但energy所描述的範圍比較不一樣。
Energy 是總括一個人精力的多或少，比如我們常說，「這個人很有energy」，意思為這個人精力很旺盛。
確切來說，精力與體力是不一樣的，所以，要正確傳達這兩個中文詞語的意思，就必須用對英文字詞。
例如：I don't have the strength to climb any further.我沒有力氣再往上爬了。
二、wear vt.穿(衣服等)；戴(首饰等)；佩(武器等)：例句：On the first day he went to school, the boy wore his school cap proudly.上学的第一天，男孩骄傲地戴上了他的校帽。
选择性必修第一册Unit 2 必备短语
选择性必修第一册Unit 2 必备短语Reading:1.deserve to be heard 值得一听2. twists and turns (故事或情节的）转折，突然改变3.tear apart 使分离，分开4.whisper to the audience 对观众耳语5.get dramatic with heavier notes变得激动人心伴着沉重的曲调6.sb be separated 某人被分离7.weep bitterly over ... 为…痛哭8.be overcome with 为... 所压倒/制服9..transform into butterflies变成蝴蝶10.more significantly 更显著地. 11.a universal language 通用的语言12.host family寄宿家庭；接待留学生的家13.spread across the nation 遍布全国14.grow out of 产生于15.leave you deep in thought 让你陷入沉思16.for good measure 作为额外增添17.be suggestive of ...使人想起18.I bet /guarantee that... 我打赌/保证…… 19.consist of 由......组成20.deserve a mention 值得一提Extended reading:1.stream into 鱼贯而入;涌入2.a sea of people人海3. break into enthusiastic cheers爆发出热情的欢呼声4.day and night夜以继日5. be unaware of the audience’s response不知道观众的反应6.a vast body of ...大量的7. express their appreciation of his masterwork表达他们对他的杰作的欣赏8. enjoy a reputation as...享有...的声誉9.extraordinary future非凡的未来10. .take a sharp turn 急转弯11. make predictions about...预测...12. in one’s early/late twenties二十出头/年近三十13. deeply depress sb. 使某人深受打击14. keep it a secret 保密15. abandoned hope 放弃希望16. despite his hearing loss尽管他听力受损17. be determined to do下定决心做某事18. take in 吸收;理解;欺骗;收留19. all of a sudden突然,猛地=suddenly 20. breaks into an energetic theme进入一个充满活力的主题21. be full of/be filled with充满22. with ease轻易,不费劲23. a 2016 hit film 2016年热门电影24. take on the role of... 担任...角色25. combine A and/with B结合A与B默写检测Reading:1.值得一听_________________2. (故事或情节的）转折，突然改变_________________3.使分离，分开_________________4. 对观众耳语_________________5._________________heavier notes变得激动人心伴着沉重的曲调6. 某人被分离_________________7. 为…痛哭_________________8. 为... 所压倒/制服_________________ 9. 变成蝴蝶_________________10. 更显著地. _________________ 11. 通用的语言_________________12. 寄宿家庭；接待留学生的家________________13. 遍布全国_________________14. 产生于_________________ 15. 让你陷入沉思_________________16.作为额外增添_________________ 17....使人想起_________________18. 我打赌/保证……_________________ 19. 由......组成_________________20. 值得一提_________________Extended reading:2._________________鱼贯而入;涌入 2._________________人海3. _________________爆发出热情的欢呼声4._________________夜以继日5. _________________the audience’s response不知道观众的反应6._________________...大量的7. __________________________________ his masterwork表达他们对他的杰作的欣赏8. _________________...享有...的声誉9._________________非凡的未来10. _________________ 急转弯11. _________________预测...12. _________________二十出头/年近三十13. ________________使某人深受打击14. _________________ 保密15. _________________放弃希望16._________________尽管他听力受损17. _________________下定决心做某事18. _________________吸收;理解;欺骗;收留19. ______________突然,猛地=suddenly 20._________________进入一个充满活力的主题21. _________________充满22. _________________轻易,不费劲23. a 2016 _______ 2016年热门电影24. _________________... 担任...角色25. _________________ B结合A与B。
2016经济学人-电动车减税
电动车减税Tax incentives税收鼓励Sparks fly火花飞舞Georgia's breaks for electric vehicles may be too good to last乔治亚州对电动车减税的做法，犹如昙花一现，怕长久不了OLIVIA PEDERSEN thought the Nissan Leaf parked outside her favourite lunch spot near Emory University, must be hers. But she could not open the door. Nor could she open the door of the identical Leaf behind it. Cautiously, she tried the third Leaf in line and happily drove away. More than 14,000 electric vehicles are now registered in Georgia; California is the only state with more. But the juicy state incentives for buying them are coming under attack.埃默里大学附近停着一辆日产聆风，巧的是正好停在奥利薇亚·裴德森(OLIVIA PEDERSEN)最爱的午餐厅门口，她觉得这辆车属于自己。
然而，她既开不了车门，也无法打开后面一辆聆风同款车的车门。
接着，她小心翼翼地试了第三辆聆风，然后满心欢喜地开走了。
如今，在乔治亚州，超过14000辆电动车已注册登记;加州成为全美注册电动车数量最多的州。
但是，对电动车购买的福利政策即将遇冷。
Residents can claim an income-tax credit for 20% of the cost of leasing or purchasing an electric vehicle, up to $5,000. Combined with a possible federal tax incentive worth $7,500,savvy Georgians are driving all the way to the bank in nearly-free electric cars. Nissan sells more of its Leaf models in Atlanta than in any other city, according to Don Francis from Clean Cities-Georgia, which promotes the use of cars like these.民众表示收入税中有20%用于租赁或购买电动车，高达5000美元。
税务英语对话
税务英语lesson 1Lessen 1:How to register with the taxation bureau?请问如何办理税务登记？Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.Taxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to finish the registration?Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time?Tax official: Our telephone number is 64004857.We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记，注册taxation bureau 税务局，税务机bureaux 政府机关，局（复数形式）enterprise 企业be engaged in 从事，忙于，参加real estate 房地产，不动产such as 例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局respectively 分别地，各自地at the same time 同时in charge of 负责business license 营业执照application form 申请表prescribe 规定according to 根据registration certificate 登记证approve 认可，批准，同意You are welcome. 别客气！中文对照第一课:请问如何办理税务登记?纳税人: 您好，我是一家外企公司，被批准从事房地产开发，兼营建材销售。
如何看待税收变化英语作文
如何看待税收变化英语作文Title: Understanding Tax Changes: A Comprehensive Analysis。
Introduction。
Taxation is a crucial aspect of any economy, shaping government revenue, social policies, and economic behavior. Recently, discussions on tax reform have intensified, with proposals ranging from progressive tax systems to consumption-based taxes. This essay examines various perspectives on tax changes, including their implications, benefits, and challenges.Overview of Tax Changes。
Tax changes can take many forms, such as adjustments to income tax rates, corporate tax rates, or the implementation of new taxes. For example, a country might introduce a carbon tax to address environmental concerns orrevise income tax brackets to ensure a fairer distribution of the tax burden.Implications of Tax Changes。
Tax changes have far-reaching implications for individuals, businesses, and society as a whole. They can affect economic growth, income distribution, government revenue, and social welfare programs. For example, lowering corporate tax rates may stimulate investment and economic activity, but it could also reduce government revenue needed for public services.Benefits of Tax Changes。
美国总统大选首场电视辩论 Language Points
美国总统大选首场电视辩论Language Points Domestic issues 国内事务Segment One: JobsTrickle-down government 滴入式政府（Double down on ）the top-down economic policies (强化)自上而下的经济政策A recipe for economic growth 经济增长处方(Embrace) a new economic patriotism （拥抱）一种新的经济爱国主义Auto industry 汽车工业Tax relief 税额减免Housing 房地产Bring back housing 把房地产带动起来Running mate 竞选伙伴On the brink of collapse 濒临崩溃边缘Get us into this mess 陷入这种困境Slip in to a Great Depression 滑入大萧条The financial system had frozen up. 金融系统处于冰冻期Weather the extraordinary recession 经受不寻常的衰退Financial calamity 金融灾难Resilience 顺应力Fight our way back 赢回昔日的繁荣Has come roaring back 恢复元气Restore the vitality 恢复活力Show gains in 显现成效Roll back regulations 把监管减少到最低水平Wind down two wars 缩减两场战争Reduce deficit (in a balanced way) （采用平衡的方式）减少赤字Close our deficit 减少赤字Get us to a balanced budget 做到平衡预算Discretionary domestic budget 弹性国内预算A tender topic 棘手的问题Toughest-to deal-with 最难管理的Tackle the problem 着手解决问题Take some initial emergency measures 采取一些起始紧急措施Take a different path 走一条不同的道路Right course for …正确的道路Go down the path to Spain 走上西班牙的道路Open up more trade 开放更多贸易Crack down on China 压制中国Champion small business 支持小企业New business startups are down to a x-year low. 新创建公司数降到x年来最低。
大企业尖兵计划税务英语
大企业尖兵计划税务英语The tax system is a fundamental aspect of a country's economy, playing a crucial role in generating revenue for government spending. Taxation is a complex field that requires expertise and knowledge to navigate effectively. For large corporations participating in the vanguard program, understanding tax laws and regulations is essential to ensure compliance and minimize tax liabilities. These companies must allocate resources towards tax planning and compliance to avoid potential legal issues and penalties.税收制度是一个国家经济的基本组成部分，对于政府支出产生收入起着至关重要的作用。
税收是一个复杂的领域，需要专业知识和技能来有效地进行引导。
对于参与尖兵计划的大型企业，了解税法和法规对于确保合规性和最小化税负至关重要。
这些公司必须将资源分配到税收规划和合规性上，以避免潜在的法律问题和处罚。
The vanguard program is designed to enhance the competitiveness of large corporations by providing them with support and resources to innovate and grow. However, with great opportunities come greatresponsibilities, including ensuring tax compliance and transparency. Large corporations must be diligent in their tax reporting and ensure that they are abiding by relevant laws and regulations to avoid any potential backlash from tax authorities.尖兵计划旨在通过为大型企业提供支持和资源来促进其创新和发展，以增强其竞争力。
退税工作感言短句英文版
Introduction:As a tax refund officer, I have had the privilege of being part of a dynamic and challenging field. Working in tax refund has allowed me to gain a deeper understanding of financial regulations, enhance my problem-solving skills, and contribute to the well-being of individuals and businesses. Here are some reflections on my experience in tax refund work.1. Empowering Individuals and Businesses:One of the most rewarding aspects of tax refund work is the ability to empower individuals and businesses. By accurately processing their refunds, I help them regain control over their finances, plan for the future, and invest in their growth. Witnessing the joy and relief on their faces when they receive their refunds is truly gratifying.2. Navigating Complex Regulations:Tax refund work involves understanding and interpreting complexfinancial regulations. It requires attention to detail, critical thinking, and continuous learning. The challenge lies in staying updated with the latest tax laws and ensuring compliance while delivering efficient and accurate services.3. Building Trust and Credibility:As a tax refund officer, I am the face of the organization. Building trust and credibility with clients is crucial. By maintaining integrity, professionalism, and transparency, I have been able to establish strong relationships with clients, fostering loyalty and repeat business.4. Problem-Solving and Adaptability:Tax refund work often presents unique challenges, requiring quick thinking and problem-solving skills. I have encountered various situations, from missing documents to incorrect calculations, and have learned to adapt to these challenges effectively. This experience has honed my problem-solving abilities and taught me the importance of perseverance.5. Collaboration and Teamwork:Tax refund work is a collaborative effort. I have had the opportunity to work with a diverse team of professionals, including accountants, tax advisors, and IT experts. This collaboration has enriched my experience, enabling me to gain insights from different perspectives and develop a well-rounded skill set.6. Continuous Learning and Growth:The tax refund field is constantly evolving, with new regulations and technologies emerging. This necessitates continuous learning and professional development. I have embraced this aspect, attending workshops, webinars, and training sessions to stay updated and enhance my expertise.7. Making a Difference:Working in tax refund allows me to make a tangible difference in the lives of individuals and businesses. By providing accurate and timely refunds, I help alleviate financial burdens and create opportunities for growth. This sense of fulfillment is unparalleled.8. Embracing Technology:The advent of technology has revolutionized tax refund work. I have had the privilege of utilizing advanced software and tools to streamline processes, reduce errors, and enhance efficiency. Embracing technology has not only made my job easier but has also allowed me to deliver exceptional service to clients.9. Patience and Empathy:Tax refund work can be stressful, especially during peak seasons. Maintaining patience and empathy towards clients, especially those facing financial difficulties, is crucial. By understanding their concerns and providing support, I have been able to create a positive and supportive environment.10. Conclusion:In conclusion, my experience in tax refund work has been incredibly rewarding. It has allowed me to make a difference in the lives of individuals and businesses, while also challenging me to grow professionally. As I continue to excel in this field, I am committed to delivering exceptional service, fostering strong relationships, and contributing to the financial well-being of those I serve.。
努力工作省钱英语作文
努力工作省钱英语作文The relentless pursuit of a better life often starts with a simple yet powerful habit: working hard and saving money.It's a universal truth that applies to people of all ages and backgrounds.As a young adult, the realization that every penny counts is crucial. It teaches us to be mindful of our spending, to prioritize our needs over our wants, and to invest in our future. The discipline of saving is like planting a seed; with time and care, it grows into a tree that providesshelter and sustenance.In the workplace, hard work is the currency that buys respect and opportunities. It's not just about the paycheck; it's about the satisfaction of a job well done and the pride in knowing that our efforts contribute to something greater.Saving money isn't just about cutting corners or living frugally. It's about making smart choices and setting achievable financial goals. It's about the joy of watching your savings grow, knowing that you're one step closer to financial independence.The art of saving is also a lesson in patience. It requires us to resist the temptation of instant gratification and to think long-term. It's about understanding that the fruits of our labor are sweeter when we wait for them to ripen.For those who are parents, teaching the value of hard work and saving to our children is one of the most important gifts we can give them. It's about instilling in them the understanding that success is not a sprint but a marathon, and that every step, no matter how small, is progress.In conclusion, the practice of working hard and saving money is a cornerstone of personal growth and financial stability. It's a habit that, once embraced, can transform lives and open doors to opportunities that might otherwise remain closed.。
税务自助领票机操作流程
税务自助领票机操作流程英文回答：Step 1: Gather your necessary documents. This includes your taxpayer identification number (TIN), business license, and any other required documentation.Step 2: Locate a tax self-service kiosk. These kiosks are typically located in public places, such as libraries, post offices, and government offices.Step 3: Insert your TIN into the kiosk. The kiosk will then prompt you to enter your business license number and other required information.Step 4: Select the type of tax return you need to file. The kiosk will provide you with a list of available tax returns.Step 5: Follow the instructions on the screen. Thekiosk will guide you through the process of completing your tax return.Step 6: Review your tax return before submitting it. Once you have completed your tax return, the kiosk will give you an opportunity to review it before submitting it.Step 7: Submit your tax return. Once you are satisfied with your tax return, you can submit it to the IRS.中文回答：第一步，准备好所需文件。
身边的税收场景英语作文
身边的税收场景英语作文Taxation is an essential part of any country's economy. It is a system by which the government collects money from its citizens to fund public services and infrastructure. In this essay, I will discuss some of the tax scenarios that I have encountered in my daily life.Firstly, income tax is one of the most common types of taxes that people pay. It is a tax on the money earned by an individual or a business. The amount of income tax paid depends on the income earned. In my country, the income tax is calculated on a progressive scale. This means that the more money you earn, the higher the percentage of tax you pay. For example, if you earn $50,000 a year, you may pay a tax rate of 20%, while someone earning $100,000 a year may pay a tax rate of 30%.Another type of tax that I have encountered is the sales tax. This is a tax on goods and services that are sold. The rate of sales tax varies from country to countryand even within different states or provinces of a country. In my country, the sales tax rate is 7%. This means that if I buy a product for $100, I will have to pay an additional $7 as sales tax.Property tax is another type of tax that people pay. It is a tax on the value of a property owned by an individualor a business. The amount of property tax paid depends on the value of the property. In my city, the property taxrate is 1.5% of the assessed value of the property. This means that if the assessed value of my property is $500,000, I will have to pay $7,500 as property tax.In addition to these taxes, there are also other taxes that people may encounter in their daily lives. For example, there are taxes on gasoline, cigarettes, and alcohol. These taxes are known as excise taxes and are designed to discourage the consumption of these products.In conclusion, taxes are an essential part of any country's economy. They provide the government with the necessary funds to provide public services andinfrastructure. The different types of taxes that people pay include income tax, sales tax, property tax, and excise taxes. It is important for people to understand the different types of taxes they pay and the reasons behind them.。
2022年1月浙江卷英语首考二次开发
22年浙江卷1月知识点总结阅读理解A（记叙文）——人与自我：失业后机缘巧合成为宠物运送员阅读理解B（应用文）——人与社会：介绍一本蒸汽、电气时代推动美国发展的书籍阅读理解C（说明文）——人与自我：健康女性患失智症的可能性较低阅读七选五（说明文）——人与自我：如何有效而快乐地利用好时间完形填空（记叙文）——人与社会：患眼疾老太太为自己和同病者带来光明语法填空（记叙文）——人与自然：教授积极减少航空旅行应用文写作（应用文）——人与社会：“中国—爱尔兰文化节”的活动体会和感受读后续写（记叙文）——人与自我：同学间消除矛盾、互助合作、共同完成任务的故事A篇Part1.重难点词1）self-employed adj. 个体经营的,单干的2）downturn n.（商业/经济的）衰退，下降；3）hit v. [熟词生义] 产生不良影响，打击；4）flooding n. 水灾（flood + -ing）；5）whiteout n. 乳白天空6）restless adj. 坐立不安的（r est +-less）；7）call n. [熟词生义]召唤，使命感；8）independent-spirited adj. 精神独立的；9）tax-free adj. 免税的Part2.重难点词块1）be born of 因为……而产生；2）financial crisis 金融危机；3）go broke 破产；4）road trip 公路旅行；5）in all weathers 风雨无阻；6）inherit sth from sb 经遗传获得(父母的性格/品质等）；7）off-road biking 越野自行车运动；8）It turns out that ... 证明是，结果是；9）on the road 在旅途中；10）be tired of 厌倦，厌烦；11）out of business 停业；12）rely on / upon 依赖，依靠；13）earn a salary 挣工资Part3.长难句分析▲As soon as she graduated from high school，she left home to live on Catalina Island off the California coast, away from her parents, where she enjoyed a life of sailing and off-road biking.句意为：高中一毕业，她就离开家，远离父母，到加利福尼亚海岸附近的卡特琳娜岛生活，她喜欢那里拥有帆船运动和越野骑行运动的生活。
新视野大学英语读写教程第三版课文词汇讲解
U n i t 1 New wordstediousa.?boring and continuing for too long 冗长乏味的Telling the story has become tedious, as I have done it so many times. 讲述这个故事已变得单调乏味，因为我已经讲了这么多次了。
obligevt.(usu. passive) make sb. feel that it is necessary to do sth. 迫使；使负有义务He felt obliged to help his mother, even if it meant leaving college. 他觉得有责任帮助母亲，即使这意味着他要离开大学。
absorbeda.?so interested or involved in sth. that you do not notice anything else 极感兴趣的；全神贯注的；专注的Time passes quickly when you are absorbed in reading a good book. 在聚精会神地读一本好书的时候，时间过得非常快。
allergica.?1 (be ~ to sth.) (infml.) if you are allergic to sth., you do not like it and try to avoid it 不喜欢某事；对某事反感Most men are allergic to housework. 大多数男人都不喜欢做家务。
2 having an allergy 过敏的I do not enjoy picnics because I am allergic to grass. 我不喜欢野餐，因为我对草过敏。
excursionn.[C] a short journey you take for pleasure 短途出行；远足It was such a wonderful day that they decided to take a day excursion to the mountain. 这么好的天气，他们决定去山上一日游。
减税降费 英语
减税降费英语
随着国家减税降费政策的不断推进，各行各业都有所受益。
这些政策旨在促进经济发展，提高就业率，降低企业成本，增加消费者购买力等。
以下是一些减税降费相关的英语词汇和短语：
1. Tax reduction - 减税
2. Tax exemption - 免税
3. Tax deduction - 抵税
4. Tax credit - 税收抵免
5. Tax relief - 减免税款
6. Fee reduction - 降低费用
7. Cost reduction - 降低成本
8. Subsidy - 补贴
9. Incentives - 激励措施
10. Stimulate consumption - 刺激消费
11. Boost economic growth - 促进经济增长
12. Employment promotion - 就业促进
减税降费政策对于企业和消费者都有很大的好处。
企业可以减少财务压力和成本，提高利润率，消费者则能够享受到更多的实惠和购买力。
同时，这些政策也可以促进经济发展，创造更多的就业机会和财富。
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税务专用词汇及税收英语对话
Lessen 1:How to register with the taxation bureau?请问如何办理税务登记？Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive you tell me how to register with the taxation bureau?Tax official: I'd like to what you said,you need to pay different kinds of taxes,such as business tax and value added you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?Tax official: The biggest difference is that they are in charge of different taxes.Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company. Taxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to finish the registration?Tax official: Within 30 days after we receive the soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time? Tax official: Our telephone number is .We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记，注册taxation bureau 税务局，税务机bureaux 政府机关，局（复数形式）enterprise 企业be engaged in 从事，忙于，参加real estate 房地产，不动产such as 例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局respectively 分别地，各自地at the same time 同时in charge of 负责business license 营业执照application form 申请表prescribe 规定according to 根据registration certificate 登记证approve 认可，批准，同意You are welcome. 别客气！税务英语lesson 2Lessen 2:The declaration is far more important than I have expected!纳税申报比我想象的重要的多！Tax official: look unhappy. What can I do for you?Taxpayer: My company has been fined because we didn't file the tax we have not got any income at all．Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.Taxpayer: If both the tax payment and tax declaration are overdue,what will happen?Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the at the same time,the taxation bureau will levy a overdue payment per day equal %of the overdue tax．Taxpayer: What will happen if the taxpayer files false tax returns?Tax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,the taxpayer will be fined within five times as much as the the case reaches the criminal limit,we will also find out the taxpayer's criminal responsibility.Taxpayer: What is the criminal limit?Tax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration.Taxpayer: What will happen then?Tax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.Taxpayer: Well，the tax declaration is far more important than I have expected is the deadline for it?Tax official: It depends on different business tax,it is due within the first 10 days of the following month. For individual income tax，it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn.Taxpayer: What you have said is very wish that we would not be fined again.Taxofficial: I hope so.New Wordsdeclaration 申报taxreturn 纳税申报表fine 罚款no matter 不论（连词）business income 营业所得，营业收入deadline 截止的期限impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金overdue 过期的，过时的equal 相同的，相等的be equal to 与……相同on purpose 故意地regard as 视作，认为tax evasion 逃税，偷税，漏税exceed 超过……的范围criminal 犯罪的，犯法的find out 追查criminal responsibility 刑事责任penalty 处罚，罚款due to 由于，起因于responsibility 责任，职责in addition to 除了trace 追查，追究put off 延期，推迟in turn 依次，接连地individual income tax 个人所得税税务英语lesson 3Lessen 3:Could you give me some introduction of the business tax?Taxpayer: My company will begin business you give me some introduction of the business tax?Tax official: speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China.Taxpayer: What is the taxable service? .Tax official: It is clearly stipulated in the tax law, such as transportation, construction, finance and insurance,post and tele-communication,culture and sport,entertainment and it does not include the processing,repair and replace- ment service,because they are subject to the value added tax.Taxpayer: It is easy to understand the real estate,but what is the intangible asset?Tax official: It means the asset that is not in the form of material object but can bring profit,such as patent right，know-how,copyright,trade mark right and the land-useright,etc.Taxpayer: What about the taxable income?Tax officid: In most case，it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advance?Tax official: Yes,it is in the transfer of land-use right and immovable property.Taxpayer: And what about the donation?Tax official: The donation of immovable property is considered as sale，and the taxation bureau will verify the taxable income.Taxpayer: What should we do if we receive income in foreign currency?Tax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.Taxpayer: How about the tax rate?Tax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%．Taxpayer: What you have said is very helpful,thank you. New Wordsgenerally speaking 一般地说，一般而言taxable 应纳税的，可征税的service 劳务，服务transfer 转让，让与，转移intangible asset 无形资产stipulate 规定，订定transportation 交通运输construction 建筑安装finance 金融insurance 保险post and tele-communication 邮电通信culture 文化entertainment 娱乐be subject to 应服从…，应受制于…profit 利润patent right 专利权know-how 专有技术，技术秘密copyright 版权，着作权trade mark 商标land-useright 土地使用权etc 等等taxable income 应税收入，计税收入in advance 预先donation 捐赠，赠送verify 核定foreign currency 外币，外汇financial institution 金融机构converse 换算，兑换quarter 季度exchange rate 汇率item 项目tax rate 税率税务英语lesson 4Lessen 4:How to pay business tax for leasing?租赁财产怎样纳营业税？Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasing?Tax official: I'd like you tell me what kind of property your company wantsto lease?Taxpayer: We have not decided yet,is that important?Tax official: Yes,it is very your company leases movable property and in China sets up organizations related to leasing,your company should pay tax.Taxpayer: Do you mean the representative office by organization?Tax official: Not only the representative office,it also includes the management and business organization,workingplace and the agent．Taxpayer: I see. What about leasing intangible asset?Tax official: If the intangible asset is used in China,the leasing operation is taxable,no matter whether the company has organizations in is leasing immovable property, if the property is located in China.Taxpayer: Any other requirement?Tax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasing?Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing this case，the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).Taxpayer: The operational leasing does not involve the ownership,is that right?Tax official: from the financial leasing,the whole rental income of the operational leasing is taxable.Taxpayer: How about the tax rate?Tax official: It is 5%.Taxpayer: Thank you very much．New Wordslease 租赁property 财产movable property 动产set up 设立，建立organization 机构，团体representative office 代表处working place 作业场所，生产区域agent 代理人financial lease 金融租赁operational lease 经营租赁nature 性质，特征ownership 所有权deduct 扣除，减除realcost 实际成本involve 涉及税务英语lesson 5Lessen 5:How do we beneficially invest the land-use right?怎样投资土地使权才合算？Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build would like to know something about paying business tax forit．Tax official: Can you explain your plan in detail?Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of the houses.Tax official: This means that your company exchanges the land- use right for the ownership of the this case,for transfering the intangible asset，your company should pay business tax,equal to 5% of the transfering you want to resell that part of the houses,you need to pay business tax and the land appreciation tax(LAT)again for the transfer of immovable property.Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency?Tax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.Taxpayer: Will it be profitable if the two companies establish joint venture?Tax official: Do you mean that you invest the right as your shares in the joint venture?Taxpayer: Yes.Tax official: It your company and your partner share profits，risks and losses in proportion to respective shares,you do not pay business tax for the transfer of intangible joint venture will pay the business tax and the land appreciation tax on selling houses.Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount,should we pay tax?Tax official: In this case,your company is not considered as real contribution,so you should pay tax as the above.Taxpayer: It looks like more beneficial that we establish the formal stock company.Tax official: It is up to you.New Wordscooperate 合作，协力，相配合in detail 仔细，详细the land appreciation tax(LAT) 土地增值税refer to 根据，参考joint venture 合资企业share 股份 (名词) 分担，分享 (动词)proportion 比例in proportion to 按……的比例respective 各自的，个别的involve 使卷入，使参与dividend 股息，资本红利solid 固定的contribution 出资入股as the above 如上所述stock company 股份公司税务英语lesson 6Lessen 6:How to pay taxes for the transfer of equity?股权转让怎么纳税？Taxpayer: Hello, may I ask you a question?Taxofficial: You are Welcome．Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my company should pay business tax on the transfer of equity.Tax official: It will depend on the way that the equity came into being.Taxpayer: I do not understand it．Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.Taxpayer: Can you explain the other two cases in detail?Taxofficial: There are different tax treatments in these two cases. For the first case，it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.Taxpayer: How about the second case?Taxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not．Taxpayer: If it is for free, how do we determine the taxable income?Taxofficial: The taxation bureau will assess and determine it.Taxpayer: By the way,should we pay enterprise income tax if we received netincome by the transfer?Taxofficial: I think so,but it is subject to the national taxation ,I would like to remind you to pay stamp tax on the contract of transfer.New wordsequity 股本权益，股权 combinewith 与……合并exempt from 免除的，没有义务的treatment 对待，处置，处理for free 免费的，无偿的assess and determine 核定remind 提醒stamp tax 印花税Contract 合同税务英语lesson 7Lessen 7:Does your headquarter deal in self-employed trade?总机构是自营贸易吗？Taxpayer: Welcomed to our representa-tive you received our application for tax exemp-tion presented by us?Taxofficial: Yes,we I would like to know some detailed situa-tions of your company.Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter.Tax official: Have you accept the consignment from other companies including the clients of your headquarter?Taxpayer: No, we have not .Tax official: Do you sign contract in China on behalf of your headquarter?Taxpayer: No, we have not either .Tax official: Can you provide the selling contract and invoice of your headquarter?Taxpayer: Yes.Tax official: your headquarter a group company?Taxpayer: No.Tax official: Is it an equity controlling company?Taxpayer: No.Tax Official: What is the business scope?Taxpayer: The trade in the field Of telecommunication.Tax official: Is the trade self-employed?Taxpayer: Yes.Tax official: Can you provide the contract signed between your headquarter and the foreign maker?Taxpayer: Yes,here is the copy.Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.New Wordsdeal in 经营，买卖self-employed trade 自营贸易application 申请situation 状况，事态，情况liaison 联络headquarter 总公司，总部consignment 委托，寄售on behalf of 代表，为了的利益invoice 发票，装货清单group company 集团公司controlling company 控股公司sign 签定税务英语lesson 8Lessen 8:How many ways to tax on the representative 0ffice?对代表处的征税方法有几种？Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative office?Tax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion.Taxpayer: Which kind of office is applicable for declaration?Tax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear.Taxpayer: We can do like that. But sometimes we serve the clients without recording commissions separately, what shall we do ?Tax official: In agency operation , commissions are calculated as the price difference of selling and purchasing .Taxpayer: Some contracts indicate the commissions orpice difference , but some do not .Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover.Taxpayer: I see .By the way , some service are provided for the clients incooperation with the headquarter. My question is whether the service provided out of China can be exempt?Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.Taxpayer: What is conversion?Tax official: Well, since we can not acquire necessary materials, we can calculate your taxable income from your expense .Taxpayer: I see. Are there any other kinds of representative office applicable for this method?Tax official: Those that cannot determine whether their operations are taxable ,and those that can not correctly declare.Taxpayer: How can you decide the way in which our office will be taxed ?Tax official: You can apply according to the former introduction and your situation, and we will decide it after verification .New Wordsdeclaration 申报verification 核定，核算;核实conversion 换算be applicable for 对……适用的commission 佣金account book 帐簿receipt 收入agency operation 代理业务price difference 差价turnover 营业额，销售额bargain 契约，合同，交易valid 有效的，经过正当手续的，正当的，有根据的 Proof 证据，依据税务英语lesson 9Lessen 9:How does the board president pay personal income tax ?董事长的所得如何纳税？Tax official: Can I help you ?Taxpayer: Yes ,I am the board president of ABC company. I would like to know something about paying my personal income tax.Tax official: Can you explain you conditions in detail ? I have an obligation to keep secret for the taxpayer .Taxpayer: I obtain my income in the form of director's fees and dividends .Tax official: Do you have any management position?Taxpayer: No. But the general manager has always been abroad, so I am actually responsible for the operation in China.Tax official: According to what you said, in fact you play the role of general manager.Taxpayer: What do you mean ?Tax official: I mean that your personal income actually includes three parts: director's fees, dividends and salary of general manager.Taxpayer: How do I pay tax on it ?Tax official: Can you provide the regulation of your company and the agreement of board of directors ?Taxpayer: Yes , I can .Tax official: Are you American? Well, the dividends obtained by a foreigner are exempt from taxation .Taxpayer: Oh, that is good.Tax official: The leftparts of your income should be divided into director's fees and salaries.Taxpayer: How do you determine the salaries? After all, I do not receive salaries directly from my company.Tax official: We can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director's fees?Tax official: The director's fees are regarded as remuneration and taxed in the way remuneration is taxed.Taxpayer: What is the difference between the tax on salary and the tax on remuneration?Tax official: They are different in tax rate and deduction.Now Wordsboard president 董事长personal income tax 个人所得税obligation 职责，责任keep secret 保密director's fee 董事费dividend 分红，资本红利;股息position 职位the general manager 总经理abroad 在国外in facts 事实上regulation 章程board of directors 董事会refer to 参考，参照scale 规模remuneration 酬劳，报酬deduction 扣除税务英语lesson 10Lessen 10:Should l pay tax on my income from oversea?我的境外收入纳税吗？Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC question is whether I should pay personal income tax on my income from Japan?Tax official: Well,it depends on how long you have been in China.Taxpayer: can you explain it in detail?Taxofficial: Any individual who has resided in China for less than one year will only need to pay tax on his domestic from oversea will not be taxed on.Taxpayer: What will happen if one have resided in China for a full year?Tax official: First，the concept of one full year is that one has resided in China for full 365 days , not deducting temporary exit．Taxpayer: What is the meaing of the temporary exit?Tax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China.Taxpayer: What if I have resided in China for more than 5 years?Tax official: It depends on different conditions in the sixth year.Taxpayer: Can you explain it?Tax official: If you have resided in China for another full year after 5 successive full years ,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt;If less than 90 days ,the period of five year will be recounted．Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan,what should I do?Tax official: In this case，you should provide the detailed information andrely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .New Wordschiefrepresentatlve 首席代表domestic 国内的，境内的reside 居留，居住deduct 扣除temporary 临时的，暂时的exit 离境successive 连续的nationality 国籍appreciate 感激，重视negotiation 协商，商议，谈判税务英语lesson 11Lessen 11:Which kind of subsidy can be exempt from taxation?哪些补贴可以免税？Tax official: Hello!This is the foreign taxation bureau.Taxpayer: Hello! This is George Brown from ABC company. I'd like to speak to .Tax official: Hold the line, please.. : Li Tong speaking .What can I help you ,Brown?Taxpayer: I have a question to consult with you . Is the subsidy taxed on like salary?. : It is different from salary, and there are many exemptions for the foreigners .Taxpayer: Could you explain it in detail?. : Subsidies, such as house ,meal, and laundry allowance, are exempt ,as long as they are not paid by cash and can be reimbursed for the actual expenses.Taxpayer: What about the moving house fee happening in the course of leaving office ?. : The amount actually happening can be exempt, but it is unreasonable if the money is paid every month in the name of moving house.Taxpayer: How about the allowance of trip on business?. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company, it can be exempt.Taxpayer: Does that include the allowance of trip abroad?. : Yes.Taxpayer: Is the home leave fare exempt from taxation?. : If it is for an expatriate himself and both the amount and the frequency every year are considered reasonable, it can be exempt .Taxpayer: What about the language training and children education fees?. : If the expenses happen within China and the amount is reasonable , they can be exempt .Taxpayer: Thank you for your help. Bye for now .. : Bye .New Wordsthe foreign taxation bureau 涉外分局hold the line 请稍等 (电话用语) subsidy 补助金，津贴allowance 津贴，补偿be reimbursed for the actual expense 实报实销move house 搬家in the course of 在……的过程中leave office 去职，离职in the name of 以……的名义on business 出差fare 车费，船费lodging fee 住宿费stipulation 规定home leave 探亲expatriate 居于国外之人，侨民frequency 频率中文对照:税务英语lesson 12Lessen 12:How does the foreign actor pay tax when performing in China? 境外明星来华演出如何纳税Lawyer: Brown is a famous American his lawyer,I was entrusted to consult how to pay tax on his performing in China.Tax official: Is he in the name of group or himself?Lawyer: Is there any difference?Tax official: treatments are same,and some are different.Lawyer: Can you explain it in detail?Tax official: Both are the same in paying business tax-able income is calculated as gross income minus the expense paid to the performance place,the performance company and the tax rate is 3%．Lawyer: What about the income tax?Tax official: In the case of group,the group should pay enterprise income tax. If the group can establish account books and make the receipts and expenses clear，the actor should pay personal income tax on the salary paid by the group.Taxpayer: What will happen if the group's account book fails to meet the requirement?Tax official: In this case，the taxation bureau will assess the taxable income, Since the expense has been considered in the assessment，the actor will not pay personal income tax.Lawyer: What about in the name of himself?Tax official: First,he should pay business tax on his total income. Then he should pay personal income tax on his remuneration. Can you give me some detailed materials about the personal income tax?Tax official: Sure.Lawyer: By the way,should the actor declare the prsonal income tax on the place of performance?Tax official: can file the tax return on the place of performance,or the performance company can withhold the tax when it pays salary to the actor.New Wordsentrust 委托minus 减去enterprise income tax 企业所得税fail to 不能够，没能够declare 申报withhold 扣留，扣款，扣除税务英语lesson 13Lessen 13:Can you give me some directions to fill in the tax return form?能指点我填写申报表吗？Tax official: What can I do for you?Taxpayer: It is my first time to file the tax you give me any direction?Tax official: My pleasure. Look, please fill in your name,nationality and tax code here.Taxpayer: Can I use your pen? Thank ．Tax official: Then please fill in your working unit and telephone number here. And your position?Taxpayer: Permanent representative.Tax official: Ok,please fill in your position here. And have you any part-time job?Taxpayer: No, I have not. Should I fill in the salary and bonus respectively?Tax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.Taxpayer: I had been back to my motherland temporary，shall I indicate it?Tax official: Yes,you should make clear the date of departure and the date when you came back.Taxpayer: Need I calculate the tax amount by myself ?Tax official: No, you needn't .Our computer can do it using the information you fill in.Taxpayer: That is great .Tax official: Please make sure all the items written in the form again, and then put on your signature or signethere .Taxpayer: All right .Tax official: Please deposit your tax money in the bank before the prescribed time .Taxpayer: Cash or check ?Tax official: Both will do .You can deposit the cash in any branch of the Industrial and Commercial Bank .If you use check, you should go to the bank in which you open your bank account .Taxpayer: Where is the nearest branch of the Industrial and Commercial Bank ?Tax official: Go west to the crossroads, then turn to the south ,and the branch is about 100 meter ahead on the western side of the road.New Wordsdirection 说明，指导，指引my pleasure 非常愿意，十分乐意tax code 纳税编码working unit 工作单位signature 签名signet 签章deposit 存款;押金;保证金branch 分支行，分理处Industrial and Commercial Bank 工商银行crossroads 十字路口税务英语lesson 14Lessen 14:I overpaid the tax last month．我上月的税款多缴了Taxpayer: Can you tell me which department is in charge of tax refund? Tax official: Please go to Room 1107 and look for .Taxpayer: Is here?: I am Li in and sit down can I do for you?Taxpayer: I overpaid the personal income tax last month．: Can you explain it in detail?Taxpayer: I am a Chinese employee in a foreign investment enterprise. I had。
委婉语在政治领域中的应用
收稿日期:2005Ο04Ο18王 隽:女,1974年生,华中农业大学外语系讲师;研究方向:语言学委婉语在政治领域中的应用王 隽(华中农业大学外语系,武汉430074)摘要 政治可以看作一个国家对内管理和对外交往的象征,因而无论是对国内民众还是国与国之间的交往来说,政治这一领域都产生了许多委婉语,涉及政府、战争、外事等方面。
政治领域中的委婉语往往带有明显的政治意图和政治倾向,是一种十分重要的交往手段。
关键词 委婉语;政治领域;应用 政治可以看作是一个国家对内管理和对外交往能力的具体表现,因而无论是对国内民众还是国与国之间的交往来说,政治这一领域都产生许多委婉语。
政治委婉语是委婉语中重要的一种,由于委婉语具有模糊色彩,往往带有相当大的欺骗性。
西方政界领导人常常使用那些被美化了的委婉语,尽可能地、最大限度地歪曲事实、掩盖事实真相,达到粉饰太平的目的。
在西方,政治常常变成一场玩弄委婉语的游戏。
政治领域中的委婉语往往带有明显的政治意图和政治倾向,有的甚至成了政客们掩盖事实真相、欺骗选民、争取民意的一种手段。
每当有重大政治事件发生时,在官方文献及媒体中总会产生大量委婉语,它涉及政府、战争、外事等方面。
一、官方委婉语一些政客们惯于使用委婉语来避免人们刺激性的感受,掩盖某些事情的本质,歪曲真相,粉饰太平。
美国“水门事件”前后,官方为掩盖这一丑闻创造了大量委婉语:这一阴谋被称为Scenario (计划);窃取情报的人是Plumbers (管道工人)。
美国前总统里根竞选时向公众许诺要cut taxes (减税),但当他就任总统后,为了填补巨大的财政赤字,不得不准许revenue enhancement (扩充财源以增加收入),避免贸然谈tax increase (增税)。
以下是1997年10月4日克林顿在就对家庭和子女的责任问题进行演讲时所讲的一段话:“And she has raised some brave questions ,like whet her we ought to to ughen our divorce laws to make it more difficult for parent s to walk away from t heir children ”(Bill Clinton :Re 2sponsibility for Family and Children )。
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学号：20140922216
Where are tห้องสมุดไป่ตู้e fun place？
燕子洞（Swallow Cave)
燕子洞 是“亚洲最大、最壮观
的溶洞之一”，春夏有百万只雨燕 飞舞巢居。采撷燕窝绝技、钟乳奇 观、峭壁悬匾等，每年吸引着无数 中外游人前来一饱眼福。
Swallow Cave is "Asia's largest, the most spectacular one of cave", spring, summer, there are millions of swift flying nests. Pick the bird's nest stunt, stalactite wonders, cliff hanging plaque, every year attracts millions of tourists from home and abroad to come to a feast for the eyes.
the ancient well. 古井
建水古井散落在古城各大街小巷，既有单眼井， 也有二眼、三眼、四眼相连幵存的，甚至还有十 二眼井。一般来说，多眼井的井口是连环的，也
有独立的。
Jianshui ancient well scattered in the streets of the ancient city, both monocular well, also have two eyes, three eyes, four eyes connected to coexist, even twelve wells. Generally
*朱家花园（The
garden)
朱家花园 是清光绪年间建水富绅朱 渭卿弟兄所建。1987年公布为云南
省文物保护单位。
The garden is the Qing dynasty
built by rich brother Zhu Weiqing Jianshui.1987 announced as
普雄浸梨 Puxiong soaked pears
Thank you !
Confucian temple built in the Yuan Dynasty, has a history of more than 700 years, covers
an area of 7.6 million square
meters, the scale after the temple of Confucius in Qufu, Shandong Province.
cultural relics protection units in
Yunnan province.
双龙桥 Shuanglong Bridge
双龙桥，俗称“十七孔桥”，是座三阁十七孔大 石拱桥。它坐落于建水城西5里处，横跨泸江与塌 冲河交汇之水面上，是云南省著名古迹之一，已 列入中国造桥史册。
Shuanglong Bridge, commonly known as "the 17 hole bridge, seat San Ge 17 hole stone arch bridge. It is located in Jianshui west 5 miles, across the Lujiang and collapse in the rushing river intersection surface is Yunnan Province, one of the famous monument, has been included in the annals of China's bridge.
speaking, many wells wellhead is
serial, also has the independence.
What about delicious food?
建水烧烤
Jianshui barbecue
羊奶菜扣肉
糯米揣莲藕，又称“云田熟藕”
草牙
泡糕 Bubble cake
燕子洞（Swallow Cave)
*朝阳楼(Chaoyang
朝阳楼
建于古城建水东城门城墙 之上，距今已有６００多年。走近 朝阳楼，先听到的是檐角铜铃的叮 叮咚咚之声和小白腰雨燕的翱翔呢 喃之声。
Lou)
Chaoyang Lou was built in ancient Jianshui City East Gate City wall, dating back more than 600 years. Approached Chaoyang Lou, heard first is eaves bells tinkling sound and white waist
swifts fly twittering sound
.
* 朝阳楼(Chaoyang
Lou)
*文庙（Confucius Temple)
* 建水文庙 云南省建水文庙始建
于元代，已有７００余年历史,占地 ７．６万平方米，其规模仅次于山 东曲阜的孔庙。
* Yunnan Province Jianshui