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  3. A Report from The New York Times President Trump participated in dubious tax schemes during the 1990s, including instances o

A Report from The New York Times President Trump participated in dubious tax schemes during the 1990s, including instances o

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问题                                         A Report from The New York Times
    President Trump participated in dubious tax schemes during the 1990s, including instances of outright fraud, that greatly increased the fortune he received from his parents, an investigation by The New York Times has found.
    The New York Times’s investigation, based on a vast trove of confidential tax returns and financial records, reveals that Mr. Trump received the equivalent today of at least $413 million from his father’s real estate empire.
    Much of this money came to Mr. Trump because he helped his parents dodge taxes. He and his siblings set up a sham corporation to disguise millions of dollars in gifts from their parents, records and interviews show.
    Records indicate that Mr. Trump helped his father take improper tax deductions worth millions more. He also helped formulate a strategy to undervalue his parents’ real estate holdings by hundreds of millions of dollars on tax returns, sharply reducing the tax bill when those properties were transferred to him and his siblings.
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答案 《纽约时报》的一篇报道 《纽约时报》的一项调查发现，特朗普总统曾于上世纪90年代采取可疑的避税方案，其中一些完全属于欺诈，从而大大增加了从他父母那里得到的财富。 《纽约时报》基于大量保密的纳税申报表和财务记录展开调查，结果显示，特朗普从他父亲的房地产帝国至少获得了相当于今天4. 13亿美元的巨额财富。 特朗普的这些财富大多通过帮父母偷税得来。记录和采访显示，他和他的兄弟姐妹成立了一家空壳公司，用以隐藏父母赠给他们的数百万美元。 记录显示，特朗普曾帮父亲进行不正当的税务减免，减免额高达数百万美元。他还协助制定了一个将纳税申报单上父母拥有的房产价值低估数亿美元的方案，从而在这些房产转入他和他的兄弟姐妹名下时大幅降低了需支付的税金。
解析     中文习惯将信息的来源开门见山地指出来，接着引出信息的具体内容，而英文则习惯于将消息的内容置于句首加以强调，翻译时需要注意这种语序上的差别；根据including instances of outright fraud可以判断，tax schemes更倾向于贬义，故译为“避税方案”；that引导结果状语从句，翻译时增加连词“从而”来体现这种逻辑关系。
    “to disguise…their parents”是不定式做目的状语，可用“用以”引出一个独立小句来说明目的；gifts本指“礼物”，但结合原文的主旨可知，这些gifts指特朗普及其兄弟姐妹从父母那里得到的巨额财富。使用动词“赠给”引出其后的具体财富值即可体现这种含义。sham corporation本指“虚假公司”，结合后文可知，这个公司是用来避税的，即没有主营业务和固定工作人员的皮包公司、空壳公司。
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