一、譯前自測(cè)-ECO選段(英譯漢)

　　建議落筆翻譯，若手頭暫無紙筆，也可先進(jìn)行視譯。

　　WHEN G20 FINANCE ministers met on July 18th and 19th, avoiding a new trade war was high on the agenda. Cash-strapped governments around the world are planning to whack taxes on online services. But America regards these as a grab for its companies’ profits, and is considering retaliation against ten digital-tax proposals. On July 10th it said it would respond to France’s tax by hitting French handbags, lipstick and soap with tariffs of 25%. Unless a truce is struck, the tariffs will go into effect in January.The root cause of the dispute is a flaw in the international tax system. In order to avoid taxing businesses twice, governments typically apply the corporate tax to firms that are legally domiciled on their shores or have a local physical base, and link the amount due to the location of their assets and production.

　　二、相關(guān)詞匯學(xué)習(xí)與積累-逆向

　　重要議程be high on the agenda

　　資金短缺的各國政府cash-strapped governments

　　正計(jì)劃對(duì)在線服務(wù)征稅be planning to whack taxes on online services

　　whack

　　V-T If you whack someone or something, you hit them hard. 重?fù)?/P>

　　例：

　　You really have to whack the ball.

　　你真得重?fù)暨@個(gè)球。

　　​分美國企業(yè)利潤(rùn)的羹a grab for its companies’ profits

　　對(duì)十項(xiàng)數(shù)字稅提案發(fā)起報(bào)復(fù)retaliation against ten digital-tax proposals

　　將對(duì)法國的手袋、口紅和香皂加征25%的關(guān)稅respond to France’s tax by hitting French handbags, lipstick and soap with tariffs of 25%

　　生效go into effect

　　根本原因the root cause

　　除非雙方休戰(zhàn)a truce is struck

　　對(duì)在本國合法注冊(cè)或在本地有實(shí)體經(jīng)營(yíng)的企業(yè)征收公司稅apply the corporate tax to firms that are legally domiciled on their shores or have a local physical base

　　三、雙語對(duì)照參考

　　WHEN G20 FINANCE ministers met on July 18th and 19th, avoiding a new trade war was high on the agenda. Cash-strapped governments around the world are planning to whack taxes on online services. But America regards these as a grab for its companies’ profits, and is considering retaliation against ten digital-tax proposals. On July 10th it said it would respond to France’s tax by hitting French handbags, lipstick and soap with tariffs of 25%. Unless a truce is struck, the tariffs will go into effect in January.The root cause of the dispute is a flaw in the international tax system. In order to avoid taxing businesses twice, governments typically apply the corporate tax to firms that are legally domiciled on their shores or have a local physical base, and link the amount due to the location of their assets and production.

　　上月18日至19日二十國集團(tuán)(G20)財(cái)長(zhǎng)會(huì)議期間，避免爆發(fā)新的貿(mào)易戰(zhàn)是重要議程。資金短缺的各國政府正計(jì)劃對(duì)在線服務(wù)征稅。但美國認(rèn)為這些舉措是要分美國企業(yè)利潤(rùn)的羹，正在考慮對(duì)十項(xiàng)數(shù)字稅提案發(fā)起報(bào)復(fù)。7月10日，美國表示將對(duì)法國的手袋、口紅和香皂加征25%的關(guān)稅，以回應(yīng)法國的數(shù)字稅。除非雙方休戰(zhàn)，否則這些新關(guān)稅將于明年1月生效。爭(zhēng)議的根本原因是國際稅收制度存在缺陷。為避免對(duì)企業(yè)雙重征稅，政府通常會(huì)對(duì)在本國合法注冊(cè)或在本地有實(shí)體經(jīng)營(yíng)的企業(yè)征收公司稅，并將應(yīng)納稅額與其資產(chǎn)和生產(chǎn)所在地掛鉤。

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