2. 职称英语
  3. 出口退税(export tax rebate)是指退还钱给出口企业，因其国内生产和流通(distribution)环节中已经缴纳商品税。出口退税制度是一

出口退税(export tax rebate)是指退还钱给出口企业，因其国内生产和流通(distribution)环节中已经缴纳商品税。出口退税制度是一

游客2023-08-15  24
问题     出口退税(export tax rebate)是指退还钱给出口企业，因其国内生产和流通(distribution)环节中已经缴纳商品税。出口退税制度是一个国家税收的重要组成部分。为了鼓励和促进出口。中国政府于1985年开始执行这一政策。中国的出口退税使中国产品以低价进入国际市场，增强了中国产品在国外市场的竞争力。尽管出口退税促进了中国出口的显著增长，却也给政府造成沉重的财政(fiscal)负担。解决这一问题的根本在于扩大内需，依靠国内市场发展经济。
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答案     Export tax rebate refers to the money returned to exporting enterprises who have paid commodity tax during production and distribution at home. Export tax rebate system is a significant part of the national revenue. To encourage and boost export, the Chinese government began to implement this system in 1985, which enables Chinese products to enter international markets at low prices and enhances their competitiveness in foreign markets. Despite the fact that export tax rebate has helped promote the remarkable growth of China’s export, it has placed heavy fiscal burdens on the government as well. The fundamental solution to this problem lies in the expansion of domestic demand, developing economy depending on the domestic market.
解析 1．第一句的主干结构可理解为“出口退税是指退还钱给出口企业”。“因其国内生产和流通环节中已经缴纳商品税”可译为定语从句，修饰“出口企业”exporting enterprises。
2．第二句中的“一个国家税收的重要组成部分”译成a significant part of the national revenue。
3．倒数第二句中的“尽管出口退税促进了中国出口的显著增长”可用despite来引导让步状语。despite一词后面需跟名词性成分，故需增译“事实”一词，把“出口退税促进了中国出口的显著增长”看作“事实”的具体内容，用that来引导同位语从句，解释“事实”the fact。
4．最后一句的主语“解决这一问题的根本”在英译时可适当转换原词词性，译成the fundamental solution to this problem，更符合英语的表达习惯。“依靠国内市场发展经济”，译成developing economy depending on the domestic market，用动词的现在分词作伴随状语。
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