VOA慢速英语(翻译+字幕+讲解):高级财政官员就跨国公司税收计划达成一致
日期:2021-06-08 16:40

(单词翻译:单击)

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听力文本

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Top Finance Officials Agree on Tax Plan for International Companies
Top finance officials from the G7 industrialized nations agreed on Saturday to the idea of a worldwide minimum tax for international corporations.
Observers say the agreement signals coming changes to laws for taxing businesses across borders in the future. However, many details have yet to be worked out before a larger group of nations, the G20, is likely to give its support to the idea. G20 officials are expected to meet next month.
Here are some of the details that have been agreed on:
What countries will be affected?
The G7 agreement of having a worldwide tax rate for international corporations of at least 15 percent now faces another test. An online meeting of the Organization for Economic Cooperation and Development is planned for June 30 to July 1. The OECD is based in Paris.
In that meeting, a group of 139 countries will negotiate the idea with the aim of reaching agreement on additional details. Any agreement these nations reach will be studied by a meeting of G20 finance ministers who are meeting in July. Observers say, if the G20 countries agree to the minimum tax, then it would likely become a worldwide rule.

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G7通过全球税收改革方案.jpeg

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How does the tax work?
The idea of a worldwide minimum tax is that it gives countries the ability to tax company profits even if they are reported in countries with low tax rates. The G7 finance officials want the minimum tax to be used for individual countries. They do not appear to support using an average rate for all countries in which a business might operate.
Here is an example of how the tax might work. If a U.S. company reports a profit in the British Virgin Islands, which has no corporate tax, U.S. tax officials could still tax that company's profits at a rate of 15 percent.
Details to be worked out
G7 ministers are also discussing how to tax the biggest international companies like Apple and Google. Those details have not been made final.
However, some industries, such as the mining industry, are likely to be exempt because of the way they pay governments and make profits. Also, countries such as China want to protect low-tax, special economic areas to support investment and development.
The OECD estimated in October that a worldwide minimum tax would provide $100 billion dollars in additional tax income each year for governments around the world. That is about four percent of all income tax collected around the world in one year. While that is a lot of money, it is a small amount when compared to the trillions of dollars large countries have spent because of the COVID-19 health crisis.
I'm Mario Ritter, Jr.

重点解析

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重点讲解:
1. work out 想出,得到(解决方法);解(谜);
The three parties will meet next month to work out remaining differences.
三方将在下个月会面,以解决余下的分歧&WJcKvDf.-b_bY
2. even if 即使;尽管;纵然;
Even if the weather's awful there's lots to do.
即使天气很差,也还有好多事情可做~s2b50P8DuyY
3. because of 因为;由于;
We have had to raise our prices because of rising costs.
因为成本日益上涨,我们不得不提高价格rtBd62qPx%
4. compared to 与…相比;和…比起来;
I've had some difficulties, but they were nothing compared to yours.
我遇到了一些困难,但与你的困难比起来就算不上什么了wY;o)VIP4K!8Twec!N]

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参考译文

高级财政官员就跨国公司税收计划达成一致
周六,七国集团(简称G7)的高级财务官员一致同意向跨国公司征收全球最低税率的想法,七国集团由七个工业化国家组成-ko9ppy=Wi~0;Xy&y|C
观察人士表示,这项协议表明未来跨境企业征税法律将发生变化GjKgQZtxtkkoEIw。然而,在规模更大的国家集团二十国集团(简称G20)支持这一想法之前,许多细节还有待解决*^ZK4GT2k9*T5qcLKW。二十国集团的官员将于下个月举行会议gCbO^v(0[wFVkrB^u;
以下是已商定的一些细节:
哪些国家将受到影响?
七国集团达成跨国公司全球税率至少15%的协议,但现在面临另一个考验wiNj]SK4ka~3rid。经济合作与发展组织(简称OECD)计划在6月30日至7月1日举行线上会议5I%dzhTaC1MnvK@!@w2U。经合组织总部位于巴黎LXpWEr4WE.
139个国家将在那场会议上就这一想法进行协商,目的是就更多细节达成协议4%-D2NOEOg@1~L!I;#。这些国家达成的任何协议都将由7月份召开的二十国集团财长会议进行研究3u|s8ATadea-。观察人士表示,如果二十国集团同意这一最低税率,那这很可能成为一项全球规则-)V|DpA8Fj9m
税收如何运作?
全球最低税率的概念是,使各国有能力对公司利润征税,即使这些利润在低税率国家申报)^@S4^41daB*lP2vKj。七国集团的财政官员希望将最低税率应用于个别国家z=m+kX2~|04~.。他们似乎不支持对企业可能开展业务的所有国家使用平均税率JS_uV_H&uu9.wEKQ%1L
下面来看税率运作的案例+&%-N!4QI3。如果一家美国公司在英属维尔京群岛(英属维尔京群岛没有公司税)报告盈利,美国税务官员仍可以对按15%的税率对该公司的利润征税8UwBwp.jTurT~^k
细节有待解决
七国集团的部长也在讨论如何向苹果和谷歌等最大的跨国公司征税Qk,Wd%H9yoc5&f。这些细节尚未最终确定+[=vmluG=Y*PET)]
然而,采矿等行业可能会因其缴税和赚取利润的方式而获得豁免0[3nVJw0(IdUY。此外,中国等国希望保护低税收及特殊经济领域,以支持投资和发展OOS.[+tx(8lDM-tEk
经合组织10月份估计,制定全球最低税率每年将为世界各国政府提供1000亿美元的额外税收收入un!6*dfVWswA515。这大约是全世界一年所征收所得税的百分之四.=QtsEBN,5IrI#%+7。虽然这是一大笔钱,但与因新冠肺炎健康危机而花费的数万亿美元相比,这就微不足道了.+ZePBH2_M2;p2_=
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译文为可可英语翻译,未经授权请勿转载!

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