評論
打印
The significance of international taxation
國際稅收意義
A：This is really a vivid and interesting lecture. Do you think?
A：這節課真是既生動又有趣啊。你認為呢？
B：Definitely. Professor Zhao is one of the best teacher in the Department of EconomicMangement. We are very lucky to be her class. From her lecture we can learn a lot of useful knoeledge.
B：肯定的。趙老師是經濟管理系最好的老師之一。我們能上她的課真是很幸運啊。從她的課上我們能學到好多有用的知識。
A：Absolutely. From today's lecture, I have an entirely new understanding about the International Taxation. I quite agree with Profess Zhao on the point that international Taxation involves this national sovereignty and taxation rights and interests of the nations, but also have influece on the international flow the agent of pruduce and the international development of economy. Therefore, it is an essential political relations.
A：絕對是這樣的。從今天的課上我對國際稅收這個概念有了一個全新的認識。我特別同意趙老師講的那一點，她說國際稅收既涉及到一國的國家主權和稅收權益，又影響到生產要素的國際流動和國際經濟的發展，因此它是國際經濟關系、乃至國際政治關系的重要組成部分。
B：On the contrary. I have some reservations on this point. I do not think inernational Taxation has anything to do with the political relations. They belong to complete different fields. How can these two be mixed up?
B：我和你恰恰相反。我對那一點有保留意見。我不認為國際稅收和國際政治之間有什么聯系。它們分屬完全不同的領域，兩者怎么能夠相提并論呢？
A：Don't you know that politics is determined by economy which we learnt from philosophy in hight school?
A：你難道不記得我們中學時學過的哲學知識嗎？經濟決定政治。
B：Of course I know the theory, but I do not see in the real life. It's just a theory to me. As the defintion of Internalional Taxation says, it just refers to the tax distributing relationship among countries when two or more countries are exercising their rights to collect tax from the intemational tax payers. It just displays the economic relationship between countries：it has little connection with the politics.
B：我當然知道這個理論。但是在現實生活中我并沒有理解這個理論。它對于我來說就是一條理論而已。正如國際稅收的定義所說，國際稅收是指兩個或兩個以上的國家，在對跨國納稅人行使各自的征稅權力的過程中，所發生的國家與國家之間的稅收分配關系。它只是體現了國家之間的經濟關系，而和政治關系毫無關聯。
A：I don't think so. As the development of the world globalization is the key word nowadays. Everything or everybody has a connection with others. No one dares to say that there is one thing or one person that is isolated in the world. Economics and politics are connected especially tight.
A：我不這樣認為。隨著世界的發展，全球化這個詞已經成了一個核心詞匯一每一件事或者每一個人都和其他事物或其他人聯系著。沒有人敢說有哪件事或哪個人是孤立在這個世界上的經濟和政治的聯系尤為緊密。
B：Well, I have a suggestion. We both write an essay on this topic and next lecture. Let's give our essays to Professor Zhao and see whether your or my theory is more reasonable. What do you think?
B：嗯…我有個主意。我們各自寫一篇關于這個話題的文章，下節課交給趙老師讓她評判一下我們兩個的理論究竟誰的更合理一些。你認為怎么樣？
A：All right. Deal.
A：好的。就這么說定了。
