The significance of international taxation

国际税收意义

A：This is really a vivid and interesting lecture. Do you think?

A：这节课真是既生动又有趣啊。你认为呢？

B：Definitely. Professor Zhao is one of the best teacher in the Department of EconomicMangement. We are very lucky to be her class. From her lecture we can learn a lot of useful knoeledge.

B：肯定的。赵老师是经济管理系最好的老师之一。我们能上她的课真是很幸运啊。从她的课上我们能学到好多有用的知识。

A：Absolutely. From today's lecture, I have an entirely new understanding about the International Taxation. I quite agree with Profess Zhao on the point that international Taxation involves this national sovereignty and taxation rights and interests of the nations, but also have influece on the international flow the agent of pruduce and the international development of economy. Therefore, it is an essential political relations.

A：绝对是这样的。从今天的课上我对国际税收这个概念有了一个全新的认识。我特别同意赵老师讲的那一点，她说国际税收既涉及到一国的国家主权和税收权益，又影响到生产要素的国际流动和国际经济的发展，因此它是国际经济关系、乃至国际政治关系的重要组成部分。

B：On the contrary. I have some reservations on this point. I do not think inernational Taxation has anything to do with the political relations. They belong to complete different fields. How can these two be mixed up?

B：我和你恰恰相反。我对那一点有保留意见。我不认为国际税收和国际政治之间有什么联系。它们分属完全不同的领域，两者怎么能够相提并论呢？

A：Don't you know that politics is determined by economy which we learnt from philosophy in hight school?

A：你难道不记得我们中学时学过的哲学知识吗？经济决定政治。

B：Of course I know the theory, but I do not see in the real life. It's just a theory to me. As the defintion of Internalional Taxation says, it just refers to the tax distributing relationship among countries when two or more countries are exercising their rights to collect tax from the intemational tax payers. It just displays the economic relationship between countries：it has little connection with the politics.

B：我当然知道这个理论。但是在现实生活中我并没有理解这个理论。它对于我来说就是一条理论而已。正如国际税收的定义所说，国际税收是指两个或两个以上的国家，在对跨国纳税人行使各自的征税权力的过程中，所发生的国家与国家之间的税收分配关系。它只是体现了国家之间的经济关系，而和政治关系毫无关联。

A：I don't think so. As the development of the world globalization is the key word nowadays. Everything or everybody has a connection with others. No one dares to say that there is one thing or one person that is isolated in the world. Economics and politics are connected especially tight.

A：我不这样认为。随着世界的发展，全球化这个词已经成了一个核心词汇一每一件事或者每一个人都和其他事物或其他人联系着。没有人敢说有哪件事或哪个人是孤立在这个世界上的经济和政治的联系尤为紧密。

B：Well, I have a suggestion. We both write an essay on this topic and next lecture. Let's give our essays to Professor Zhao and see whether your or my theory is more reasonable. What do you think?

B：嗯…我有个主意。我们各自写一篇关于这个话题的文章，下节课交给赵老师让她评判一下我们两个的理论究竟谁的更合理一些。你认为怎么样？

A：All right. Deal.

A：好的。就这么说定了。