2. 职称英语
  3. Every week, every employed man and woman in Britain has to pay the State a c

Every week, every employed man and woman in Britain has to pay the State a c

游客2023-12-11  18
问题     Every week, every employed man and woman in Britain has to pay the State a certain sum of money as a compulsory contribution for National Insurance and National Health, in return for which the State provides certain allowances and services, e.g. in times of sickness or unemployment. The contribution is deducted from salary by the employer, who normally holds a card for each of his employees on which he has to stick National Insurance Stamps bought from the Post Office. These stamps actually cost considerably more than the amount paid by the employee; the employer has to pay the rest. Self-employed persons buy their own stamps at special rates.
    It should be noted that everyone has to pay these contributions, whether or not he has occasion to use the benefits he is entitled to. It is thus quite possible for one person, a healthy bachelor for example, to pay in more than he eventually gets out in the form of benefits; while another person, such as a sickly husband with a large family, may get out much more than he pays in. This sharing of risks is the essential feature of insurance. The advantage of insurance to everybody, healthy bachelor and sickly husband alike, is protection and security.
选项
答案     在英国，每一个受雇佣的人每个星期都要向国家交纳一笔钱，作为国民保险和国民保健费，而国家则提供某些补贴和服务(如在生病或失业期间)作为回报。这笔钱由雇主从雇员工资中扣除。每个雇员有一张卡片，通常掌握在雇主手里，雇主从邮局买来国民保险印花，贴在各人的卡片上。这些印花金额远远超过雇员实际支付的钱数，其超出部分由雇主支付。个体户按特别税率购买印花。
    应该指出的是，每一个人都必须交纳上述税项，不论是否有机会从政府那里得到他应得的回报。这样，有的人，比如身体健康的单身汉，他所交纳的税有可能超出他最终的受益；而另外的人，比如体弱多病且家庭人口又多的丈夫，他的受益则比他所交纳的钱要多得多。保险的主要特点就是分担风险。保险能给每个人，不论是身强力壮的单身汉还是体弱多病的丈夫，提供保护和安全。
解析     本篇节选自Pay as You Earn(《交纳所得税》)，主要写英国个人所得税纳税制度。纳税制度是国家运行机制的组成部分，是经济活动范围的事，也折射出特定社会的文化。语言具有具体、准确的特点，有稳定的词汇、表达方式和话语方式。
contribution：文章主要讲述个人所得税制度，此处“contribution”指向国家缴纳税款，为国家做出贡献。后文反复提到“contribution”，可以将抽象名词具体化，翻译为“纳税”。
The contribution is deducted from salary…bought from the Post Office：考生首先要分析长句，理清各种关系，特别是从句与主句的关系，再重新组织语言，输出译文。此句的意思是：雇主从雇员的工资中扣除这笔钱。雇主为每位雇员拿着一张卡片。雇主从邮局购买国民保险印花，并将印花贴在每位雇员的卡片上。将语言稍作润色与调整，可译为：“这笔钱由雇主从雇员工资中扣除。每个雇员有一张卡片，通常掌握在雇主手里，雇主从邮局买来国民保险印花，贴在各人的卡片上。”
Self-employed persons：自己雇佣自己的人，即个体户。
…whether or not he has occasion to use the benefits he is entitled to：“entitle”表示“给……权利，给……资格”，此旬的意思是，不管你是不是有机会使用你有权获得的利益，可增词译为“不论是否有机会从政府那里得到他应得的回报”。
This sharing of risks is the essential feature of insurance：注意中英文的差异，中文是句尾聚焦，而英文是句首聚焦。结合上下文，不难发现，作者要突出的是保险的基本特点，即分担风险。故译成汉语时，为了突出这一点，可调整语序，译为：“保险的主要特点就是分担风险”。
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