一週熱詞榜(Weekly Buzzwords)(2018.06.18~06.24)

一週全球大事小情,必有新聞事件和熱門話題。大夥與翻吧君一起來看看本週的新聞熱詞吧!

1個人所得稅法修正案草案:draft amendment to individual income tax law

2中國農民豐收節:Chinese Farmers' Harvest Festival

3超級高鐵:super high-speed train/高速磁懸浮軌道交通:high-speed magnetic suspension rail transport

4進京證新規:new regulations on entry permit

5遊戲障礙:gaming disorder/電子遊戲成癮:addition to digital and video game

6第一寶寶:First Baby

7美國退出聯合國人權理事會:US withdraws from UN Human Rights Council

8family separation:骨肉分離

“個稅法”修正案草案初審

備受關注的個人所得稅法修正案草案19日提請十三屆全國人大常委會第三次會議審議,這是個稅法自1980年出臺以來第七次修改。草案的一大亮點是,將個稅起徵點由之前的3500元上調至5000元/月(6萬元/年)。

一周热词榜(Weekly Buzzwords)(2018.06.18~06.24)

A draft amendment to the individual income tax lawhas been submitted for a first reading at a bimonthly session of the National People's Congress Standing Committee. Specific personal income tax changes that aim to reduce taxpayer burdens and boost consumption are expected after the proposed changes receive regulatory approval.

近日,個人所得稅法修正案草案提請全國人大常委會初次審議。此次提交審議的草案通過後,有望出臺減輕納稅人負擔、刺激消費等個人所得稅具體改革措施。

個人所得稅法修正案草案的亮點有:

起徵點提高 raise the threshold

The draft amendment raises the threshold for personal income tax from 3,500 yuan to 5,000 yuan per month, or 60,000 yuan per year.

草案將個稅起徵點由之前的3500元上調至5000元/月(6萬元/年)。

專項附加扣除:special expense deductions

The draft amendment adds special expense deductions for items like children's education, continuing education, treatment for serious diseases, as well as housing loan interest and rent.

草案首次增加子女教育支出、繼續教育支出、大病醫療支出、住房貸款利息和住房租金等專項附加扣除。

稅率變化 changes in tax rates

擴大3%、10%、20%三檔低稅率的級距,3%稅率(tax rate)的級距擴大一倍,現行稅率為10%的部分所得的稅率降為3%;大幅擴大10%稅率的級距,現行稅率為20%的所得,以及現行稅率為25%的部分所得的稅率降為10%;現行稅率為25%的部分所得的稅率降為20%;相應縮小25%稅率的級距,30%、35%、45%這三檔較高稅率的級距保持不變。

If the revisions are adopted, those whose monthly salary ranges from 5,000 yuan to 20,000 yuan will see their tax cut by over 50% and those whose monthly salary ranges from 20,000 to 80,000 will see their tax cut by 10-50%.

如果草案通過,月收入在5000元至2萬元之間的人納稅額將減半,月收入在2萬元至8萬元之間的人納稅額將減少10%到50%。

綜合徵稅 comprehensive income taxation

現行個人所得稅法採用"分類徵稅"方式,即將應稅所得分為11類,實行不同徵稅辦法。草案將11類中的4類,即工資薪金(salary)、勞務報酬(remuneration for personal service)、稿酬(remuneration)、特許權使用費(royalty)等4項勞動性所得納入綜合徵稅範圍,適用統一的超額累進稅率。

反避稅條款 anti-tax avoidance clause

The draft amendment also adds ananti-tax avoidance clause, empowering tax authorities to adjust tax rates when individuals transfer property in violation of independent trading. Individuals will also be subject to the clause when they evade taxes through overseas tax havens or obtain improper tax benefits by organizing unlawful commercial activities.

草案增加了反避稅規定,針對個人不按獨立交易原則轉讓財產、在境外避稅地避稅、實施不合理商業安排獲取不當稅收利益等避稅行為,賦予稅務機關按合理方法進行納稅調整的權力。

我國設'中國農民豐收節'

經黨中央批准、國務院批覆,自2018年起我國將每年農曆秋分(autumn equinox)設立為"中國農民豐收節"。

一周热词榜(Weekly Buzzwords)(2018.06.18~06.24)

Chinese Farmers' Harvest Festival, the first in China created specially for farmers, reflects the high priority the central government places on agriculture, rural areas and rural people, as well as its determination to see a thriving agricultural industry, beautiful countryside and well-off farmers.

"中國農民豐收節"是第一個專為農民設立的節日。設立這一節日反映了黨中央對"三農"工作高度重視,以及確保農業繁榮、農村美麗、農民富足的決心。

經黨中央批准、國務院批覆,自2018年起我國將每年農曆秋分(autumn equinox)設立為"中國農民豐收節"。為何將"中國農民豐收節"設立在秋分?農業農村部部長韓長賦透露主要是基於三方面的考慮。

從節氣上看,春種秋收,春華秋實,秋分時節碩果累累,最能體現豐收(it's the best time to celebrate the harvest)。

從區域上看,我國地域遼闊、物產豐富,各地收穫的時節有所不同,但多數地方都在秋季(Although climates and crops differ in various parts of China, most crops mature in autumn),秋收作物是大頭。

從民俗上看,我們國家有十幾個少數民族有慶祝豐收的傳統節日(ethnic groups in China have their own festivals at harvest time),

大多都在下半年。在國家層面設立一個各民族共同參與、共慶豐收的節日,有利於促進中華民族大家庭的和睦團結和發展(to enhance harmony and development of the Chinese nation)。

"中國農民豐收節"會有哪些慶祝活動?

The festival should celebrate farmers, and they are encouraged to think of their own ways to celebrate harvest, Han said.

韓長賦說,這是農民的節日,鼓勵農民用自己的方式慶祝豐收。

Some activities will be held nationwide, but most of the celebration will take place at a local level derived from local customs, he said, adding that local governments could host various activities for the festival, such as folk culture performances, food tasting, feasting and sightseeing.

會舉辦一些全國性的活動,但大部分慶祝活動都會結合當地的民俗文化展開,當地政府可以組織開展民俗文化表演、食物品嚐、美食及觀光活動。

'超級高鐵'試驗線正搭建

繼動車和高鐵之後,中國正在探索研製速度更高,時速超過1000公里的高鐵。

一周热词榜(Weekly Buzzwords)(2018.06.18~06.24)

At the World Transport Convention 2018 held in Beijing on Tuesday, chief professor of Southwest Jiaotong University Zhang Weihua told the media that China is exploring super high-speed trains that can travel at 1,500 kilometers per hour.

19日,西南交通大學首席教授張衛華在北京舉行的2018世界交通運輸大會上向媒體表示,我國正在探索時速達1500公里的超級高鐵

張衛華認為,高速磁懸浮軌道交通(high-speed magnetic suspension rail transport)將成為未來軌道交通技術發展的主攻方向。他透露,目前我國正在成都搭建的比例模型車試驗線(scale model train test line)採用"高溫超導磁懸浮真空管"技術(high-temperature superconductivity magnetic suspension plus vacuum valve technology),預計今年底前將建成並投入試驗測試,最快將於2021年4月達

到1500公里試驗時速。屆時所有超高速磁懸浮列車(ultrahigh-speed maglev)試驗都可以在此進行。

截至2017年底,我國高速鐵路運營里程(operating mileage)達2.5萬公里,約為世界高速鐵路運營總里程的2/3,設計速度(design speed)最高為350-380公里/小時,上線運營列車達5200列,已成為名副其實的高鐵大國。

北京擬將限制進京證使用次數

北京在收緊機動車牌照發放,鼓勵市民購買新能源汽車的政策之後,針對外地進京的車輛管理頒發了新的管理制度,進一步嚴管進京外地車輛在北京的停留時限。

一周热词榜(Weekly Buzzwords)(2018.06.18~06.24)


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