2017考研英語(yǔ)閱讀材料：智利稅改

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有很多的考生對(duì)于英語(yǔ)的復(fù)習(xí)備考都是很頭疼的，尤其是對(duì)于閱讀理解的備考，更是應(yīng)該掌握一些好的方法，做好規(guī)劃。下面我們大家一起來(lái)看一下跨考網(wǎng)的小編為大家整理的關(guān)于2017考研英語(yǔ)閱讀材料：智利稅改的一些資料，幫助大家更好的做好考研英語(yǔ)的復(fù)習(xí)備考工作。

Bello

貝洛

A political FUTbol

政治足球 智利稅改

Michelle Bachelet's struggle to combine equity andgrowth in Chile

Michelle Bachelet致力于在智利經(jīng)濟(jì)增長(zhǎng)的同時(shí)促進(jìn)公平

“CHILE has only one great enemy and it's called inequality,” declared Michelle Bachelet on March11th as she returned to La Moneda, the presidential palace, just four years after leaving it.Following an interlude of rule by the centre-right, Ms Bachelet won by a landslide in last year'spresidential election on the most left-wing programme the country has seen since the ill-fatedMarxist government of Salvador Allende more than 40 years ago. She argued that for all Chile'seconomic success of the past three decades, unless the state intervenes to foster a fairer andbetter-educated society, the country will moulder in what economists call “the middle-incometrap”, never making the leap to developed status.

3月11日，時(shí)隔四年重返拉莫內(nèi)達(dá)總統(tǒng)府的Michelle Bachelet表示“智利僅有的強(qiáng)勁對(duì)手叫不平等。”在經(jīng)歷了中右翼的統(tǒng)治之后，去年在這個(gè)被大多數(shù)左翼控制的國(guó)家，Bachelet以壓倒性的優(yōu)勢(shì)贏得總統(tǒng)選舉。該國(guó)的總統(tǒng)選舉從40多年前命途多舛的Salvador Allende馬克思主義政府統(tǒng)治結(jié)束之后開(kāi)始。她認(rèn)為盡管智利在過(guò)去三十年間在經(jīng)濟(jì)上取得了成功，但除非建立一個(gè)更公平教育普及率更高的社會(huì)，否則國(guó)家將會(huì)陷入經(jīng)濟(jì)學(xué)家所說(shuō)的“中等收入陷阱”，再也不會(huì)有飛躍性的發(fā)展。

Her campaign platform contained three big proposals. The first was an education reforminspired by the notion that the state should offer free and equal education to all. Second was anew constitution to replace the existing one, which, though much amended, dates back to thedictatorship of General Pinochet. And the third proposal was a tax reform aimed both atraising revenue to pay for the education reform and at making the tax system fairer.

她的競(jìng)選綱領(lǐng)包括三大目標(biāo)。首先是以國(guó)家為所有人平等提供免費(fèi)教育為理念的教育改革。其二，出臺(tái)新憲法以取代自Pinochet將軍獨(dú)裁統(tǒng)治時(shí)期時(shí)推出的舊憲法(雖然該憲法已經(jīng)過(guò)多次修訂)。第三大目標(biāo)就是進(jìn)行以增加稅收支持教育改革并促進(jìn)稅收公平為目的的稅務(wù)改革。

Ms Bachelet is no mad populist. Chile is not Venezuela, nor even Argentina. In the humdrumreality of a Latin American liberal democracy, achieving the magical combination of greaterfairness and greater prosperity means marrying political imperatives with complextechnicalities.

Bachelet并不是狂熱的平民主義論者。智利不是委內(nèi)瑞拉，甚至不是阿根廷?；诶雷杂擅裰鞒潭炔桓叩氖聦?shí)，要在增長(zhǎng)的同時(shí)促進(jìn)公平意味著將政治命令與復(fù)雜的技術(shù)相結(jié)合。

The first test will be the tax-reform bill, which the president sent to Congress this week. Itaims to raise an extra $8.2 billion (or almost 3% of GDP). It contains some sensible measures,including fuel taxes and one on sugary drinks. It proposes a gradual rise in corporate-incometax from 20% to 25% and a corresponding reduction in the top rate of personal-income taxfrom 40% to 35%. Chile has an integrated tax system in which shareholders receive a creditfor corporate-tax payments; aligning the two rates more closely is intended to discourageindividuals from setting up shell companies.

首先試水的是稅務(wù)改革，相關(guān)提案已經(jīng)在本周由總統(tǒng)提交至國(guó)會(huì)。該局旨在額外增加82億美元的稅收收入(約為GDP的3%)提案中含有包括收燃料稅、含糖飲料稅在內(nèi)的敏感措施。它旨在將企業(yè)所得稅由20%逐步增至25%與之相對(duì)的是將個(gè)人所得稅的最高稅率由40%降至35%。智利有著一體化的稅收系統(tǒng)。股東在繳納企業(yè)所得稅之后可免交個(gè)人所得稅，拉近企業(yè)所得稅與個(gè)人所得稅稅率是為了阻止皮包公司的建立。

The bill also abolishes a mechanism known as the Taxable Profits Fund (FUT), under whichshareholders do not pay tax on reinvested company profits. The FUT's detractors complain,correctly, that the system has been abused, via corporate credit cards and shell companies intax havens, to allow the rich to evade taxes on profits that have actually been used forpersonal consumption—the skiing holidays and Ferraris of urban legend in Santiago. But theFUT's defenders point out, equally correctly, that the system has been a key factor behindChile's investment-led economic growth.

改提案同時(shí)廢除了應(yīng)稅利潤(rùn)基金機(jī)制(FUT)。在該機(jī)制下股東無(wú)需為公司利潤(rùn)再投資納稅。FUT的反對(duì)者抱怨著公司行用卡和皮包公司的漏洞讓富人可以用利潤(rùn)再投資的名義逃稅，而實(shí)際上這些錢(qián)都用在了滑雪度假圣地亞哥的法拉利都市傳奇等私人消費(fèi)上。這的確是事實(shí)。但FUT的支持者指出該體制是智利投資帶動(dòng)經(jīng)濟(jì)增長(zhǎng)的關(guān)鍵因素，這也是事實(shí)。

As compensation for abolishing the FUT, the bill allows instant depreciation of machinery andequipment. That may help miners and manufacturers, but not service businesses. Unless it isamended, the bill is likely to have two bad outcomes. Retained earnings are a big source offinancing for corporate investment in Chile: companies may now have to rely on moreborrowing, which for small firms costs up to 15% a year. Second, shareholders will now betaxed on profits they do not receive as dividends.

作為對(duì)廢除FUT的修正，提案允許機(jī)器設(shè)備的即時(shí)折舊。這可能有利于礦產(chǎn)主與工廠主，但對(duì)服務(wù)業(yè)卻沒(méi)什么意義。除非它被再次修改。該提案可能會(huì)帶來(lái)兩種壞影響。留存盈余是智利公司經(jīng)行投資的主要資金來(lái)源：但現(xiàn)在公司可能更多依靠借貸，這對(duì)小公司來(lái)說(shuō)每年成本會(huì)增加15%。第二，股東分紅之外的收益可能會(huì)被征稅。

It would be remarkable if the tax changes did not prompt some reduction in investment andshare prices. The fact that the bill envisages ending the FUT only in 2018 suggests MsBachelet's economic team realises this. To make matters worse, Chile's economy is now slowingsharply in tandem with a falling copper price (this week's offshore earthquake, which killed atleast six people, seems to have spared local mines). More government spending could give theeconomy a boost, but not if it comes at the expense of private investment.

如果稅收改革并沒(méi)有使投資減少或股價(jià)降低，這將會(huì)意義重大。該提案僅設(shè)想了FUT在2008年被廢除，Bachelet的經(jīng)濟(jì)團(tuán)隊(duì)需要意識(shí)到這一事實(shí)。更糟的是，智利經(jīng)濟(jì)增速在銅價(jià)下跌的影響下迅速放緩(本周發(fā)生在海岸附近的地震造成了至少6人死亡，當(dāng)?shù)氐V產(chǎn)似乎得以幸免)。更多的政府投資能夠促進(jìn)經(jīng)濟(jì)繁榮，但缺少了私人投資繁榮很難真正到來(lái)。

The new government could have chosen to close the loopholes in the FUT, rather than abolishit. That it didn't says much about the way politics is now conducted in Ms Bachelet's coalition,whose main parties governed Chile from 1990 to 2010. Abolishing the FUT was proposed by arival of Ms Bachelet's in last year's coalition primary election, and the policy was instantlyadopted by all the parties in the grouping. In the past party leaders would have heeded theirtechnical experts on such matters. In Chile's more populist political climate, that is no longerso.

新政府本應(yīng)彌補(bǔ)FUT的漏洞而不是廢除該體制。這與Bachelet(其主要政黨在1990年到2010年間執(zhí)掌該國(guó))的聯(lián)合政府的施政方式并沒(méi)有多大關(guān)系。廢除FUT由Bachelet去年聯(lián)盟初選時(shí)的競(jìng)爭(zhēng)對(duì)手提議，然后該政策被聯(lián)盟中的所有政黨迅速接受。過(guò)去，政黨首領(lǐng)需要在此類(lèi)問(wèn)題上參考技術(shù)性專(zhuān)家的意見(jiàn)。但現(xiàn)在，智利平民主義論盛行，這顯然不可能了。

The tax reform is simple compared with the government's plans for education. As for the taskof replacing the constitution, no wonder the president has kicked this issue forward until laterin the year. Ms Bachelet is right that Chile is in many ways an unfair country that needs tochange. But she will need all her considerable political skills if she is not to sacrifice soundpublic policy on the altar of populism.

稅改被簡(jiǎn)單地與政府的教育計(jì)劃對(duì)比。至于重新制定憲法，在今年的早些時(shí)候顯然是不大會(huì)有進(jìn)展了。智利在很多方面存在不公，這需要被改變。就這一點(diǎn)Bachelet是正確的，但是如果她不就關(guān)于名粹主義公共政策作出犧牲，那她就需要發(fā)揮巨大的政治才能

1.struggle to 奮斗

例句:So when minorities fuss about ethnic issues,Dutch people often struggle to understand.

因此當(dāng)少數(shù)群體煩惱種族問(wèn)題時(shí)，荷蘭人往往難以理解。

2.return to 返回

例句:She plans to return to Dublin to catch up withthe relatives she has not seen since she married.

她打算回都柏林，去看望一下結(jié)婚后就再?zèng)]見(jiàn)過(guò)面的親戚。

3.offer to 提供給

例句:That same day, Silver Lake raised its offer to$ 12.70 per share.

就在同一天，銀湖將出價(jià)抬高到了每股12.70美元。

4.date back to 追溯到

例句:The origins of chemical kinetics date back to the nineteenth century and Wilhelmy'sobservations of reaction rates.

化學(xué)動(dòng)力學(xué)數(shù)據(jù)研究的起源可以追溯到19世紀(jì)威海姆對(duì)反應(yīng)速率的觀察。

通過(guò)上面跨考網(wǎng)的小編為大家整理的關(guān)于2017考研英語(yǔ)閱讀材料：智利稅改的一些資料，考生通過(guò)上面的中英文閱讀也就對(duì)智利稅改有了一定的了解。