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
2024-02-23
40
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 author of the passage mainly intends to ______.
选项
A、criticize Germany’s tax system
B、help companies ease their tax burden
C、propose ways to reform the tax system
D、examine the current corporate tax rates
答案
C
解析
主旨大意题。判断作者的写作意图要从文章的主要内容人手。文章开篇就提到One major reason for…is the nature of the tax system,which tends to…,接着作者在第二段提出A reform of corporate taxation…should start…,接下来的三段都在讨论如何对征收公司所得税进行改革,因此作者写这篇文章的目的应该是C。
转载请注明原文地址:https://tihaiku.com/zcyy/3475227.html
相关试题推荐
Eachforitsownreason,thestudyofresidentialmobilityhasbeenaconcer
Eachforitsownreason,thestudyofresidentialmobilityhasbeenaconcer
Eachforitsownreason,thestudyofresidentialmobilityhasbeenaconcer
TherearemanyreasonswhyfamilylifeinBritainhaschangedsomuchinthe
TherearemanyreasonswhyfamilylifeinBritainhaschangedsomuchinthe
TherearemanyreasonswhyfamilylifeinBritainhaschangedsomuchinthe
TherearemanyreasonswhyfamilylifeinBritainhaschangedsomuchinthe
TherearemanyreasonswhyfamilylifeinBritainhaschangedsomuchinthe
TherearemanyreasonswhyfamilylifeinBritainhaschangedsomuchinthe
Couldthereasonfortheworld’seconomicmisfortunesallcomedowntofinge
随机试题
France’sbelovedcath
当采暖热媒为()的高温时,管道可拆卸件应使用法兰,不得使用长丝和活接头。A.90
某运输企业每年耗用材料甲15000千克,每一次订货成本为1200元,每千克材料甲
项目规模合理化的制约因素有()。A:技术因素 B:经济因素 C:市场因素
学校课余训练中,学生的运动成绩出现停滞不前甚至有些下降,经过一段时间的调整又有所
寄生虫病流行的三个特点是A.自然疫源性,季节性,阶段性B.地方性,季节性,自然疫
对教育心理学的创建作出突出贡献的人是( )。A、冯特 B、詹姆斯 C、桑代
公文筐测试的适用对象是( )。A.技术人员 B.中高层管理人员 C.研发人
财政应当在市场失灵而社会需要的公共物品和服务领域发挥作用,这体现了财政的( )
生物反馈治疗主要适用于A.躁狂症 B.精神分裂症 C.焦虑症 D.疑病症
最新回复
(
0
)