首页
登录
职称英语
One major reason for Germany’s high unemployment and the evident weakness of
One major reason for Germany’s high unemployment and the evident weakness of
游客
2023-07-22
58
管理
问题
One major reason for Germany’s high unemployment and the evident weakness of business investment is the nature of the tax system, which tends to discourage both individual effort and investment. Nominal(名义上的)corporate(公司的)tax rates are, in fact, very high and it is these rates that potential investors primarily look at. However, the actual burden borne by companies is not as great as it might seem, because the tax base is fairly narrow. This combination in itself tends to encourage tax avoidance at both the personal and corporate levels. Moreover, by international standards, firms in Germany are still taxed quite heavily.
A reform of corporate taxation, therefore, should start by reducing tax rates, cutting subsidies(津贴)arid broadening the taxable base. The resulting positive impact on growth would be reinforced if there were also a substantial easing of the net burden.
How do the current plans for a reform of corporate taxation measure up to these goals? The overall tax burden on companies is to be brought down significantly, with the ceiling of 35% being set. To this end, a dramatic reduction in the corporate tax on retained earnings is planned. The related drop in revenues is to be offset(抵消)by changes in the rules governing tax breaks.
An approach incorporating these basic features would, be a welcome step. If realized in its present form, it should ensure that the objective of making tax rates more attractive for businesses is achieved. At the same time, however, it would be unfortunate if an excessive broadening of the taxable base made it impossible to attain the equally important goal of providing relief.
Comprehensive tax reform is needed in Germany to spur investment and to create new jobs, thus putting the economy on a higher growth path. The drop in revenues caused by the tax relief granted to both companies and households would, in time, be at least partially offset by the larger volume of tax receipts produced by economic growth. The gaps that remained should primarily be closed through spending cuts. If measure of this sort proved inadequate, then, as a last resort, an increase in indirect taxes could perhaps be considered. [br] The overall corporate tax will be reduced by ______.
选项
A、cutting back on subsidies and tax rates
B、inducing a drop in the company’s revenues
C、taxing the company’s retained earnings less heavily
D、broadening the taxable base and encouraging investment
答案
C
解析
事实细节题。原文第三段提到To this end,a dramatic reduction in the corporate tax on retained earnings is planned,C项是对此的同义转述。less heavily对应原文中的a dramatic reduction。
转载请注明原文地址:https://tihaiku.com/zcyy/2858965.html
相关试题推荐
Couldthereasonfortheworld’seconomicmisfortunesallcomedowntofinge
Couldthereasonfortheworld’seconomicmisfortunesallcomedowntofinge
Couldthereasonfortheworld’seconomicmisfortunesallcomedowntofinge
Unlikedownturnspast,Europeannationshavekeptunemploymentfigureslowre
Unlikedownturnspast,Europeannationshavekeptunemploymentfigureslowre
Unlikedownturnspast,Europeannationshavekeptunemploymentfigureslowre
Unlikedownturnspast,Europeannationshavekeptunemploymentfigureslowre
Unlikedownturnspast,Europeannationshavekeptunemploymentfigureslowre
Unlikedownturnspast,Europeannationshavekeptunemploymentfigureslowre
Unlikedownturnspast,Europeannationshavekeptunemploymentfigureslowre
随机试题
社会主义道德建设的核心是( )A.爱国主义 B.集体主义 C.社会主义
钻芯法测桩,应在浇筑28d以后,或达到设计强度后进行。()
在流动资金贷款的贷前调查报告中,借款人的财务状况不包括( )A.主要客户、供应
不属于普萘洛尔副作用的是A.窦性心动过缓B.房室传导阻滞C.诱发心力衰竭D.诱发
“师者,人之楷模也”,这句话说明教师的劳动具有()。A.特殊的复杂性 B.独特
简述绩效申诉处理流程。
项目绩效管理中,发起人与项目经理达成明确项目管理目标及考核管理目标是否实现的协议
井筒穿过煤层发生事故.应当尽快做好的工作有()。A.立即组织抢险 B.对相
关于水泥稳定土基层路拌法的说法,正确的有( )。A.摊铺土之前只需通过计算确定土
旅客航站区指标按影响机场旅客航站区规模的机场建设目标年的(??)划分等级。A.年
最新回复
(
0
)