首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
外语
One major reason for Germany’s high unemployment and the evident weakness of business investment is the nature of the tax system
One major reason for Germany’s high unemployment and the evident weakness of business investment is the nature of the tax system
admin
2010-10-14
41
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.
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://kaotiyun.com/show/Ta87777K
0
大学英语四级
相关试题推荐
SecretsofStrongFamiliesAgroupofAmericanmarriageandfamilycounselorsonceplacedabriefnoticeinfourdozennewsp
SecretsofStrongFamiliesAgroupofAmericanmarriageandfamilycounselorsonceplacedabriefnoticeinfourdozennewsp
A、Bringagreatdealofusefulexperiencetotheuniversity.B、Improvehumanrelationshipsintheuniversity.C、Bringafearof
A、Payatrafficticket.B、Continuetodrive.C、Letthepassengerout.D、Parkatthecorner.B题目问驾驶员现在可能会做什么。女士对男士说警察看到他穿红灯了,男士说是
Manysuccessfulbusinessexecutivesdonotfollowthestandardmethodforproblemsolvinginbusiness.Typically,businessschoo
Forthispart,youareallowed30minutestowriteACampaignSpeechinsupportofyourelectiontothepostofChairmanofthe
Couldthereasonfortheworld’seconomicmisfortunesallcomedowntofingerlength?Althoughcertainlyanoversimplificationo
ItisnotunusualforChinesechildrentogetmoneyfromtheirparents,grandparentsorrelativesduringtheSpringFestival.Th
A、Byplane.B、Bybus.C、Bycar.D、Bytrain.B本题关键在于理解but后面的内容,男士说takingabuswouldbecheaperthandrivingorflying(乘巴士比开车或坐
A、Onceaweek.B、Threeeverymonth.C、Fiveeverymonth.D、Twoeverymonth.C信息明示题。女士明确表明学校每月组织五次旅行,故选C。
随机试题
此时为明确诊断,应首选选择下列哪种影像学检查如果一处肿瘤靠近第二肝门部及下腔静脉、约8cm×7cm大小,另一处位于肝右后叶,直径3cm,且合并肝硬化,则首选治疗为
下列关于有源屏蔽的描述正确的是
A.脑水肿B.脑软化C.内囊出血D.桥脑出血E.左侧脑出血
张某于2004年元月1日因福利彩票中奖获得小汽车1辆,国家税务总局确定同类型应税车辆的最低计税价格为400000元。假定张某缴纳车辆购置税后,决定将该汽车转让给王某,转让价450000元。则下列表述正确的是( )。
社区资源连接的方式主要有()。
你怎样看待“牢头狱霸”问题?应该怎样解决?
下列选项中,_____属于我国《刑法》规定的刑罚。
下列程序的输出结果是()。#includeintfun(inta){intb=0;staticintc=4;a=c++.b++;return(a);}main()
计算机的特点是处理速度快、计算精度高、存储容量大、可靠性高、工作全自动以及
A、Becausethestudentshavetopassallexaminationsbeforeenteringit.B、Becausethereisnoexaminationbeforetheyareaccep
最新回复
(
0
)