Other elements of the system have been updated to tueet the challenges of a modem business environment. With business increasingly organized on an international scale, the rules for allowing losses to be used within multinational groups needed to be modernized. So these rules have been liberalized to give groups the flexibility to structure themselves in the way that best meets their needs.
体系的其他元素随时更新以满足现代经济环境的挑战。随着企业逐渐涵盖全球范围内的发展，用于跨国组织的允许损失规则也要跟随时代发展。所以我们放宽了规则，给团体以满足自身最好需求的组织灵活度。
Intangible assets are of growing importance in the emerging knowledge-based economy. The available reliefs for business expenses did not recognize this. So new reliefs have been introduced, such as for the cost of purchasing third generation mobile phone licenses and the Government has proposed a comprehensive regime that will provide a lasting solution for all intangible assets.
无形资产在新兴的以知识为基础的经济中的地位变得越来越重要，但商业开支减免不认同这些，因此就出现了新的减免，如购买第三代移动电话证书的成本，政府也计划一个综合体制为无形资产提供最终的解决方案。
Looking at the UK today, it now offers a highly attractive tax regime for multinational business. Reforms undertaken by this Government have modernized the tax system, eliminating outdated structures and removing tax constraints on businesses ability to adapt to emerging commercial opportunities.
放眼今日的英国，跨国企业享有高吸引力的税收体制，政府主持的改革更新了税收体系，移除了过时的组织和企业适应兼并商业机会的税收约束。
But there are more steps to be taken. Encouraging research and development is a vita] component of the Government's strategy for improving the UK's productivity performance and competitiveness. Comparisons with other countries show that in nearly every sector the UK trails behind other major industrialized countries in business R&D, although our science base is strong.
但我们还有很长的路要走。鼓励研究与开发是政府提升英国生产能力和竞争力的重要方面。与其他国家相比，虽然英国的科技很发达，但我们几乎在每一方面都落后于重要工业国家企业的研究与开发。
This has translated into lower overall levels of innovation, in the last Parliament the Government introduced an R&D tax credit for SMEs in order to address the particular difficulties such firms face in accessing capital to invest in innovation and R&D.
这就意味着我们整体创新能力偏低。上次国会会议上，政府介绍了中小企业研究与开发税收优惠就显示了这些企业在投资创新，研究与开发时获得资本有多困难。
To complement this in Budget 2001 the Government published a document “Increasing Innovation” which set out the case for a proposed new tax incentive to encourage R&D and innovation among larger firms, and invited views on the design issues for the measure.
为此，2001年预算中政府发布了“增加创新”在特大企业中试先推行新的税收机制以鼓励研究与开发和创新，并听取关于政策设计问题方面的意见。
To address concerns about the quality and supply of skilled researchers, the Government has also announced an independent study into the provision of skilled scientists and engineers to British industry. The Government is considering the representations it has received with a view to introducing the new R&D tax credit for large firms in Budget 2002.
提到对高质量技能研发人员聘请的关注，政府已经宣布为英国工业准备单独培养有技能的科学家和工程师。政府正考虑将受到的关于延伸研究与开发税收优惠至大公司的建议纳入2002年预算中。
I have already referred to the reform of the taxation of intangibles, and we hope to have the changes in place no later than Finance Act 2002, You will also be aware that we will shortly be publishing a further paper, taking forward the current proposals for a relief on gains arising on the disposal of substantial shareholdings.
我已经参与无形资产税收的改革，我们希望能在2002年金融法案之前作出改变。你们还会注意到我们很快会发文推行现在的提议，这得利于大型股票持有权的处理。
Considerable progress has already been made on developing this relief which takes further the principle that groups should be able to structure and restructure their operations to meet global opportunities without undue impediments. The paper will contain details of how the proposed exemption could operate, so that respondents can make a realistic comparison between this and a possible deferral regime. This will also provide the opportunity to consult business on associated issues aimed at producing a flexible and competitive tax system for parent companies based in the UK.
推行这一变革已经取得了骄人的成绩，更深化了企业不受阻碍组建并重组运营以适应全球机遇的规则。文章将包括提议免除如何运行的细节，这样应诉方就能针对本体系和另一推迟付税体系做出实际对比，更给母公司在英国的企业制定灵活有竞争力的税收体系相关问题咨询提供了机会。
The UK is engaged in a process of modernization of its corporate tax system. We wish to create a system that allows business to flourish, and meet the challenges of a global economy. The UK's work with the OECD is an essential part of this agenda—ensuring that companies can compete on a level global playing field. But we should always keep the ultimate goal in sight—enhancing opportunity and prosperity for all through sustained economic growth.
英国参与了一些列企业税收系统的现代化进程中。我们希望创建一套让企业繁荣并能迎合全球经济挑战的体系。英国和经济合作与发展组织的结合是这项议程的重要部分---确保了企业能在全球市场上竞争，我们还要一直保持最终的目标---通过持续经济增长增加机遇和繁荣。