-
Phrases:
quid pro quo
additional allocation
additional budget allocation
advance allocation
appropriate for
tax system
tax collecting
ups and downs
after-tax income
ballot box
the allocation function
the
redistribution function
the
stabilization function
tax allocation
tax code
tax avoidance
tax evasion
tax exemption
tax reduction
tax refund
tax liability
补偿物，交换物，相等物，代用品
增拨
追加预算
预付拨款
< br>[
分配
]
拨出
(
款项
)
供?之用
(be)
税制
征税
盛衰的交替变换
税后收入
投票箱
配置职能
再分配职能
稳定职能
税收分配
税收法规
避税
逃税
免税
减税
退税
纳税义务
New words:
n.
合计
,
总计
,
集合体
aggregate
adj.
合计的
,
集合的
,
聚合的
v.
聚集
,
集合
,
合计
n.
偏移量
,
抵消
,
弥补
,
分支
,
平版印刷
,
胶印
offset
vt.
弥补
,
抵消
,
用平版印刷
vi.
偏移
,
形成分支
presumption
n.
假定
property
n.
财产
,
所有物
,
所有权
,
性质
,
特性
,
(
小
)
道具
expansion
n.
扩充
,
开展
,
膨胀
,
扩张物
,
辽阔
,
浩瀚
contraction
n.
收缩
,
缩写式
,
紧缩
adj.[
经
]
反周期的（指与商业周期既定阶段发展方向相反的
,
如在
countercyclical
商业周期高涨阶段采取通货紧缩政策
,
以防止通货膨胀等问题出
现）
philosophical
adj.
哲学的
coercive
adj.
强制的
,
强迫的
valuation
n.
估价
,
评价
,
计算
presupposition
n.
预想
,
假设
analogous
adj.
类似的
,
相似的
,
可比拟的
Tax functions
税收职能
Taxes have
four major functions: (1) to finance goods and
services provided by
the government;
(2) to change the allocation of resources; (3) to
redistribute income;
and (4) to
stabilize aggregate demand in the economy.
税收拥有四项主要职能：
（
1
）
为政府提供公共服务和公共产品筹措资金；
（
2
）
调整资源的配置；
（
3
）实现收入的再分配；
（
4
）稳定经济总需求。
The financing function of taxes
税收的资金筹措职能
Traditionally,
the
primary
purpose
of
a
tax
was
to
pay
for
goods
and
services
provided
by
the
government.
The
financing
function
of
taxes
remains
important,
although
taxes
have
other
purposes
today.
Taxes
are
the
main
source
of
revenue
or
income
for
government
and
provide
the
chief
means
of
covering
current
costs
or
expenditures.
传统意义上，税收最初的作用是
为政府供给公共物品与公共服务提供资金。
虽然税收目前的用途更为广泛，
但是资金筹措职能的重要性丝毫不减。
税收是政
府收
入（译者注：从各种来源的政府收入拨给支付公共支出的费用）和收益（译
者注：
用一段时间的劳力或服务而换得的金钱收益或同等收益）
的主要来源，
并
且提供了偿付政府日常开支和支出的重要手段。
The major issue involving the
financing function of taxes is their effect on the
efficient use of scarce resources.
Taxes divert resources away from
alternative uses.
These uses may be a
source of lesser benefits than the uses to which
these resources
are put in the public
sector. However, if taxes divert resources away
from their best
alternative use, they
are a source of allocative inefficiency.
税收资金筹措职能内含的重要问题是其自身在稀缺资源有效配置方面的影
响。
税收将资源从可选用途中转移出来。
依据是同等资源运用于公共部门所
产出
的效益更多。但是，如果税收将资源转移出最佳用途，将导致资源配置无效。
The allocation function of
taxes
税收的配置职能
In
the
financing
function,
the
diversion
of
resources
by
taxes
from
the
private
sector is done under
the presumption that resources are used
efficiently in the private
sector.
Thus, the primary concern of the
government is to divert resources in a manner
that
does
not
interfere,
or
interfere
the
least,
with
the
allocation
of
resources
in
the
private sector.
If resources
are not efficiently allocated in the private
sector, taxes can
be purposely used to
have non-neutral effects; that is, taxes can be
used to change the
allocation of
resources.
在资金筹集职能上，
通过税收将资源转
移出私人部门存在一个前提假设：
即
资源在私人部门能够得到有
效利用。
因此，
政府对于资源在私人部门分配最基本
的态度是不干预或最低限度的干预。
（
因此，政府
首要考虑的是如何以一种对私
人部门资源配置不干预或最小干预的方式来转移资源。
）如果资源未能在私人部
门得到有效配置，
税收将有目的地被用于产生具倾向性的影响，
换言之，
税收可<
/p>
用于调整资源配置。
The
redistribution function of taxes
税收的再分配职能
The
redistribution function of taxes raises the
question of the appropriation way
of
distributing taxes among taxpayers. Taxes and tax
rates can be selected in a manner
that
alters the pattern of income groups and towards
others.
For example, progressive
income tax rates take a higher percent
of income for higher incomes than for lower.
Progressive income tax rates would be
expected to shift the after-tax income pattern
away from higher income groups to lower
income groups.
This effect, however,
can
be
offset
in
part
or
in
whole
by
tax
deduction,
credits,
and
the
like
which
higher
income
groups
can
take
advantage
of
in
order
to
minimize
their
tax
payments.
Tax
incidence studies try to
find out who really pays taxes.
税收的再分配职
能引发了一个问题，即在纳税人之间分摊再分配税的方式。
确定税种和税率的方式是：改
变收入群体的（收入）特征，使其彼此相互接近。
（
税收再分配
职能引发的问题是如何在纳税人之间合理地分配税收。
税种和税率
的选择方式可以改变多收入组别之间的分配状态，使之变为其他状态。
）例如，
累进制所得税率对收入的高端部分征收比低端部分更高的百分比。
累进
制所得税
率以低收入群体而非高收入群体的税后收入作为参考标准。
然而，
这种影响作用
部分或全部被减税、
< br>贷款等高收入群体用以最小化税务支出的手段抵消。
（
然
而，
这种效应会部分或全部地被税收减免、
抵扣，
以及类似手段抵消掉，
高收入群体
可以利用这些手段
使其税收支付最小化。
）税负研究试图查明纳税的真正主体。
The stabilization function of taxes
税收的稳定职能
The
stabilization function of taxes views taxes as a
variable that can be altered to
direct
the
economy
toward
economic
stability;
that
is
full
employment
and
a
stable
price
level.
An
increase
in
taxes
normally
reduces
private
consumption
and
saving,
therefore reducing private spending. A
decrease in taxes increase private consumption
and saving, and therefore has the
opposite effect on private spending. Thus, taxes
can
play an important role in changing
the level of private spending demand. When the
economy is near or at full employment
and is experiencing inflation, tax rates can be
increased
to
reduce
inflationary
pressures.
When
the
economy
is
experiencing
declining
real
output
and
rising
unemployment,
tax
rates
can
be
cut
in
order
to
increase
private spending.
税收的稳定功能将税收视为引导经济趋于稳定的
变量，
所谓经济稳定指充分
就业和价格平稳。
< br>提升税赋通常导致私人消费及储蓄的减少，
因而降低了私人支
出，与此相对，降低税赋则增加了私人消费及储蓄，即增加了私人支出。当经济
接近
或出于充分就业并存在通胀预期时，
提升税率可以缓解通胀压力。
当经济面
临实际产出衰退和失业增加预期时，降低税率可以刺激私人支出。
Taxes can be viewed as
a fiscal policy variable to be changed
depending upon
overall
economic
conditions.
This
role
places
taxes
in
quite
a
different
perspective
than the role in
which they are traditionally
seen
—
simple
as a
method of finance. The
1964 income tax
cut and the 1975 and 1976 income tax cuts in U.S.
are illustrations of
taxes
being
used
to
stabilize
the
economy.
Tax
credits,
such
as
the
investment
tax
credit, have also used
for this purpose.
税收可被视为财政政策的因变量，
受经济整体情况的影响。
这使得税收不再
扮演传统意
义上
单一
财政手段的角色。美国
196
4
年及
1975
到
1976
年的所得税
降低是税收被用于稳定经济的例证。<
/p>
税收扣除同样被用于此目的，
譬如投资税扣
除。
The tax system also has
properties which provide the economic stability.
During
periods of economic expansion,
tax collections tend to automatically rise because
of
the
growth
in
tax
bases
such
as
sales
and
income.
This
automatic
growth
in
taxes
tends
to
slow
down
the
expansion.
During
periods
of
economic
contraction,
tax
collections tend to slow
down the decline in economic activity. Therefore,
even if tax
rates
are
not
changed
during
the
ups
and
downs
in
the
economy,
tax
collections
automatically
change
in
a
way
that
tends
to
stabilize
the
economy.
This
automatic
countercyclical
behavior
in
tax
collections
has
made
an
important
contribution
to
economic stability in the past.
税收系统还具有为经济提供稳定性的功能。
在经济扩张时期，
< br>征税会自然增
长，
这种税收的自然增长基于销售和收入。
由此，
税收的自然增长趋势会放缓经
济
的扩张。
与此相对应，
在经济收缩时期，
征税可以缓解经济活动的衰退。
因而，
即使税率在经济波动周
期中不作调整，征税依旧可以自动发挥稳定经济的作用。
征税的反经济周期行为一直以来
为稳定经济作着贡献。
Philosophical
views concerning taxes
关于税收的哲学视角
Two
philosophical
views
exist
concerning
the
relationship
between
the
government and the taxpayer. The first
view considers the relationship to be voluntary,
and the second view considers it to be
involuntary or coercive.
关于政府和纳税人之间关系的哲
学观点有两种。
一种将这种关系视为自愿性
的，另一种认为其是
非自愿性的或强制性的。
1
、
taxes as
voluntary payments
作为自愿性支付的税收
Taxes may be viewed as voluntary
payments; that is, as amounts paid voluntarily
by taxpayers for goods and services
demanded by them.
In this
“
voluntary
exchange
”
relationship, taxes are prices that
reflect, on the demand side, the marginal
valuation
that taxpayers have for
public goods and services; on the supply side,
they reflect the
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