(单词翻译:单击)
听力文本
From VOA Learning English, this is the Economics Report in Special English.
On January first, both houses of the United States Congress approved a plan that will increase taxes for most Americans. But the agreement avoided much larger tax increases that were set to take effect this year.
President Obama signed the bill into law late Wednesday. In a statement, he noted the importance of a balanced approach to the country's fiscal problems.
"Today's agreement enshrines, I think, a principle into law that will remain in place as long as I am president: The deficit needs to be reduced in a way that's balanced. Everyone pays their fair share. Everyone does their part. That's how our economy works best. That's how we grow."
Voting on Fiscal Cliff
The combination of higher taxes and automatic budget cuts has been called the "fiscal cliff." That cliff has been avoided. But much remains to be done. Congress has given itself another two months to decide on how to cut the federal budget. More tax money and budget reductions are needed to cut the federal deficit. That deficit was over $1 trillion last year.
The new law increases the tax rate on individuals with earnings of over $400,000 and on couples with earnings of over $450,000. All working Americans will have some kind of tax increase. This is because the share of Social Security taxes paid by employees will return to 2010 levels, an increase from last year of two percent.
But the largest part of the tax increase will affect those with a lot of investment income and those with very high wages. Taxes on investment gains and dividends, payments from some kinds of securities, will increase. Also, the top income tax rate will go to 39.5 percent from 35 percent. Overall, the effect of the law is simple. It will be the first major tax increase in 20 years.
But the new law means only half of the deficit question has been answered. Taxes provide revenue to finance government operations. But budget cuts reduce costs. And lawmakers will have little time to debate. The federal government has reached its legal debt limit. That is the borrowing limit, set by Congress, for the government. Congress will have to raise the debt ceiling by late February. That will be the job of the 113th Congress, which was seated on Thursday.
In addition, lawmakers will have to make difficult budget decisions by March first. On that date, big, automatic budget cuts, or sequestration is set to take place across the federal government.
词汇解释
1.take effect 生效；起作用
Experts also noted that, at least for the moment, most Americans seem willing to give the new president time for his policies to take effect.
专家们注意到，至少在目前，绝大多数美国人都愿意给这位新总统一定的时间，以便让他的政策产生效果。
2.revenue n. 税收，国家的收入；收益
Senators Wilson and Howard paired off on the revenue bill.
参议员威尔逊和霍华德相约不参加对税收案的投票。
参考译文
这里是美国之音慢速英语经济报道。
1月1日，美国两院通过向大部分美国人增税的计划，但同时也避免了原定于今年实施的更大幅度的增税政策。
总统奥巴马周三将法案签署为法律，他在声明中强调平衡措施对该国财政问题的重要性。
“我想，今天的协议将一项原则签署为法律，在我任职期间这一原则一直生效。那就是，削减赤字的幅度应该平衡，每个人都要公平付出，每人都做自己的分内事。这就是我们经济做好最好的办法，也是我们得以壮大的原因。”
高税收和自动预算削减相结合的政策被称为“财政悬崖”，目前这一悬崖已经避免。但还有很多事要做，国会要求自己在两个月内决定如何削减联邦预算。为削减联邦赤字，需要增加更多税收，削减更多预算。去年的赤字超过了一万亿美元。
新法对收入超过40万美元的个人和超过45万美元的夫妻增税，美国所有在职人员都要增加某种税收，这是因为雇员上交的社会保障税收的份额回归到2010年的水平，在去年2%的基础上有所增加。
但增税的最大部分将影响到那些投资收入很多及收入很高的人，对投资收益和红利、以及某些证券收入的征税将增加。而且，最高收入税率将从35%增加到39.5%。总的来说，该法的效应很简单，这是20年来首次大规模的增税。
但新法只解决了一半的赤字问题，税收为政府运作提供资金。但预算削减也减少了成本，留着给议员们辩论的时间不多了，联邦政府的法定债务限额已达到极限，也就是国会为政府设定的借债限额。国会必须在2月底之前提高债务限额，这将是周四列席的第113届国会的工作内容。
另外，议员们必须在3月1日之前做出艰难的预算决定，到那一天，整个联邦政府将实施大规模自动的预算削减，也就是所谓的封存。
