“填補漏洞”怎么說 [ 2007-04-10 09:53 ]
據報道,個人所得稅稅制改革有望今年啟動,目標是由現行的分類個稅稅制轉向綜合和分類相結合的個稅稅制。我國目前的分類稅制存在較多的逃稅避稅漏洞,如對不同的所得項目采取不同稅率和扣除,易造成納稅人分解收入、多次扣除費用的危險。
請看《中國日報》相關報道:Taxation authorities are mulling reform of the personal income
tax system by clubbing total income under one head and lowering the top rate to
check evasion and simplify computation.
Currently, taxpayers pay personal income tax on 11 different categories with
different thresholds and rates, which presents loopholes to high-income earners who might divide
their income into several categories for evasion, he added.
由報道可知,“漏洞”相應的英文表達為“loophole”。Loophole原指“墻上的小洞或小縫”,尤指“窺孔”或“槍眼”(通過這個小洞可以進行射擊)。
現在人們常用loophole的引申意:an
omission or ambiguity in the wording of a contract or law that provides a means
of evading compliance(合同或法律詞句中的疏漏給人們提供了規避合約的方法),如:a loophole in the tax laws/a
tax loophole(稅法中的一個漏洞)。
日常應用上,loophole常和動詞“plug/close”搭配,表示“填補漏洞”。相比較而言,動詞“plug”(用塞塞緊)更為形象生動,如:The
tax reform aims to plug loopholes by clubbing total income under one head to
check
evasion.(這次稅制改革力在通過實施綜合稅制來填補稅則上潛在的逃稅漏洞。)
(英語點津陳蓓編輯)
更多熱詞:年度新聞熱詞(惡搞,流氓軟件……)
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