NONPROFIT EXEMPTIONS AND HOMEOWNER PROPERTY TAX BURDEN
财税专业英文问题
1. 简述税收原则Brief Introduction to Taxation Principles（税收原则）(1) Tax Equity Principle（公平原则）Horizontal equity（横向公平）: people with the same tax-paying ability pay the same tax ；vertical equity（纵向公平）: people with different tax-paying ability pay different taxesAbility Principle（能力）: Taxation is based on capacity to pay.Benefit Principle（受益）: Tax according to the benefit of public goods.Opportunity principle（机会）：Tax according to the available opportunities.(2) Efficiency Principle（效率原则）Administrative Efficiency （行政效率）Minimizing Tax Expenses and Simplifying Taxation ExpensesEconomic Efficiency（经济效率）：Taxation Must Be Beneficial to Economic Development 2.什么是市场失灵What is market failure（市场失灵）?Market failure means that the market mechanism cannot realize the effective allocation of resources（有效配置资源）. Market failure is corresponding to market efficiency（有效市场）. Since market allocation efficiency takes complete free competition（完全竞争市场）as a strict assumption condition, and the real market does not have such sufficient conditions, the resource allocation function of the market（市场功能）is not perfect, and the market mechanism itself also has inherent defects（市场固有缺陷）, which are collectively referred to as "market failure". including:(1) monopoly（垄断）. When an industry is monopolized by one enterprise or several enterprises, the monopolist may raise the price by restricting the production, making the price higher than its marginal cost and obtaining extra profits, thus losing the market efficiency.(2) insufficient and asymmetric information（信息不对称）. Both producers and consumers in competitive markets require adequate information. Inadequate information and asymmetric information are also important factors affecting fair competition.(3) externalities and public goods（外部性与公共品）. Perfect competition market requires the internalization of cost and benefit（成本收益内部化）, while externality refers to the extra cost and extra benefit that are not compensated in the market activities.4) unfair income distribution（收入分配不公）. The efficiency of market mechanism is based on full competition, and fierce competition cannot solve the problem of fair income distribution spontaneously.(5) economic fluctuations（经济波动）. The market mechanism achieves the balance of demand and supply, but excessive competition inevitably leads to the repetition of demand exceeding supply and supply exceeding demand, which is the inevitable malpractice of market economy. 2.市场失灵是指市场机制不能实现资源的有效配置，即市场机制造成资源的配置失当。
工商管理专业英语Unit-8
equity: n. The difference between the market value of a property and the claims held against it. 公平，公正；衡 平法；普通股；抵押资产的净值
barometer: n. An instrument that measures atmospheric pressure. [气象] 气压计；睛雨表；显示变化的事物
Unit8 Introduction to Financial Management
作者：南开大学 商学院 李桂华
Glossary
volatility: n. The property of changing readily from a solid or liquid to a vapor. [化学] 挥发性；易变；活泼
美国博士后报税和退税入门指南
美国博士后报税和退税入门指南根据美国的法律，不论是居民外籍人士（Resident Alien），还是非居民外籍人士（Nonresident Alien）都需要在美国报税。
根据中美政府协议，中国博士后初到美国的前三年免税，根据各学校的人事要求不同，可以在入职时办理免税申请，也可在每年年初报税时申请前一年的退税。
因为美国报税情况记录入个人征信，所以一些学校会鼓励博士后报税。
美国的纳税体系是建立在个人申报的基础上。
纳税人自己负责汇总资料，填写和提交报税表。
据纳税人类型及收入差异，需填报的报税表也不尽相同。
我们在此为您简单介绍美国博士后报税的细节及注意事项。
一、概述在美国联邦国税局（IRS）的要求下，雇主需要在每年的1月底之前向正式雇员（Employee）寄出他们在上一年度的工资情况表以帮助雇员完成上一年度的纳税申报。
这里的工资情况表就是W-2表格。
除了雇主，其他收入来源也会向纳税人邮寄报税表格，包括银行、股票经济、失业局等。
美国工资表W-2W-2表格总共有6页，分别是Copy A，B，C，D，1，2。
其中CopyA，D由雇主保留，Copy B，C，1，2将送给雇员填写。
表格的主要身份信息包括：雇员的社会安全号码（Social Security number，SSN），雇主税务号（Employer Identification Number，EIN），雇员姓名、地址等信息。
由表格可看出，在雇员的工资及福利总额的基础上，雇主代为缴纳了联邦收入税（Federal income tax withheld）、社会保障税（Social security tax withheld）、医疗保险税（Medicare tax withheld）、州税（State income tax）、地税（Local income tax）等。
在美国，工资单上的联邦税、州税、个人所得税等是预扣的，真正的扣税数值需要等到报税的时候才知道。
高一英语简单的国际税收单选题50题
高一英语简单的国际税收单选题50题1. In international business, a company that operates in multiple countries may have to pay different types of taxes. Which of the following is a common type of international tax?A. Property taxB. Value - Added Tax (V AT)C. School taxD. Poll tax答案：B。
解析：在国际商务中，增值税（Value - Added Tax，V AT）是一种常见的国际税收类型。
A选项财产税主要是针对国内的财产征收，在国际税收中不是普遍针对跨国公司的类型。
C选项学校税是为了支持本地学校而征收的，主要是国内税收概念。
D选项人头税是一种古老的按人口征收的税，与国际商务中的跨国公司税收关联不大。
2. When a multinational corporation sells its products in different countries, it needs to consider the tax policies of each country. Which of the following is usually responsible for collecting corporate income tax?A. The local bankB. The host country's governmentC. The home country's embassyD. The international trade organization答案：B。
解析：当跨国公司在不同国家销售产品时，东道国政府 host country's government）通常负责征收企业所得税。
Unit 4 税法 Taxation Law
Unit 4 税法Taxation LawUnit 4 税法 Taxation Law1.企业所得税 Corporate Income Tax（1）符合条件的技术转让所得 Income from qualified transfer of technology企业所得税法称符合条件的技术转让所得免征、减征企业所得税,是指一个纳税年度内,居民企业转让技术所有权所得不超过500万元的部分,免征企业所得税;超过500万元的部分,减半征收企业所得税。
The income from qualified transfer of technology eligible for tax exemption or tax reduction refers to the part of income from qualified transfer of technology that is no more than 5 million yuan is eligible for tax exemption and the part that exceed 5 million yuan is subject to income tax with a reduction of 50%.（2）高新技术企业优惠 High and new technology Enterprises国家需要重点扶持的高新技术企业减按15%的税率征收企业所得税。
High and new technology enterprises that require key state support are subject to the applicable enterprise income tax rate of 15%.（3）研究开发费 Research and development expenses研究开发费是指企业为开发新技术、新产品、新工艺发生的研究开发费用,未形成无形资产计入当期损益的,在按照规定据实扣除的基础上,按照研究开发费用的50%加计扣除;形成无形资产的,按照无形资产成本的150% 摊销。
will homeowners impose property taxes
1. Introduction T a b l e 1 shows that since 1950, property taxes and, indeed, total local taxes, have declined dramatically as a relative source of locally raised revenue in cities and counties, and for all local governments. By 1988 p r o p e r t y taxes accounted for only 26% of the revenue raised by cities. The main replacements for property taxes have been charges and utility revenues. These are arguably non-distorting ways of raising revenue, falling into the categories of either lump-sum charges or fee-for-service. Most of these charges or fees correspond to a user charge or head tax, borne by residents, although some correspond to land taxes (e.g. 'special assess0166-0462/95/$09.50 © 1995 Elsevier Science B.V. All rights reserved S S D I 0166-0462(94)02078-7
(2021年整理)微观经济学英文版名词解释超详细
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1微观经济学名词解释2Chapter 1 business cycle 经济周期fluctuations in economic activity， such as employment and productioneconomi cs经济学; 经济，国家的经济状况the study of how society manages its scarce缺乏的，罕见的 resourcesefficie ncy n。
功效; 效率，效能; 实力，能力; ［物］性能;the property of society getting the most it canfrom its scarce resources3Chapter 2circular-f low diagram a visual model of the economy that shows how dollars flow through markets among households 家庭；家庭，户and firmsmacroecono mics［,mækrəʊiːkə'n ɒmɪks；—ek—]the study of economy—wide phenomena, including inflation, unemployment， and economic growthmicroecono mics [,maɪkrəʊiːk ə'nɒmɪks the study of how households and firms make decisions and how they interact in marketsnormative ［’nɔːm ətɪv］标claims that attempt to prescribe定，规定; 指定,规定;美[prɪˈskraɪb]how the world shouldbe4准的statementspositive statements claims that attempt to describe the world as it isproductionpossibilit ies frontier ['frʌntɪə）a graph that shows the combinations of output that the economy can possibly produce given the available factors of production and the available production technologyChapter 3 absoluteadvantag e the ability to produce a good using fewer inputs than another producercomparat ive advantag the ability to produce a good at a lower opportunitycost than another producer5eexports goods produced domestically美［də'mestɪklɪ】合乎国内的and sold abroadimports goods produced abroad and sold domestically opportunity costwhatever must be given up to obtain some itemChapter4competitive market 完全竞争市场a market with many buyers and sellers['selə] trading identical同一的,完全相同的美［aɪˈdɛntɪkəl］ products so that each buyer and seller is a price takerComplements互补品［'kɑmpl two goods for which an increase in the price ofone leads to a decrease in the demand for the other6əmənt］demandcurve 需求曲线a graph of the relationship between the price of a good and the quantity demandeddemandschedule 需求表a table that shows the relationship between the price of a good and the quantity demandedEquilibrium［，ikw ɪ’lɪbr ɪəm］均衡a situation in which the market price has reached the level at which quantity supplied equals quantity demandedequilibrium price 均衡价格the price that balances quantity supplied and quantity demandedequilibr ium the quantity supplied and the quantity demandedat the equilibrium price7quantity inferior good劣质品[ɪn’f ɪərɪə] a good for which, other things equal, an increase in income leads to a decrease in demandlaw of demand 需求原理the claim that， other things equal, the quantity demanded of a good falls when the price of the good riseslaw of supply 供给原理the claim that， other things equal, the quantity supplied of a good rises when the price of the good riseslaw ofsupply and demand the claim that the price of any good adjusts tobring the quantity supplied and the quantitydemanded for that good into balance89market a group of buyers and sellers of a particular goodor servicenormal good普通商品a good for which ， other things equal ， an increasein income leads to an increase in demandquantitydemanded需求量the amount of a good that buyers are willing andable to purchasequantity supplied the amount of a good that sellers are willing and able to sellshortage a situation in which quantity demanded is greaterthan quantity suppliedsubstitu testwo goods for which an increase in the price of one leads to an increase in the demand for the othersupply curvea graph of the relationship between the price of a good and the quantity supplied10supply schedule a table that shows the relationship between the price of a good and the quantity supplied surplus ［'s ɜ:pl əs]a situation in which quantity supplied is greater than quantity demandedChapter5cross —priceelastic ity of demand 需求交叉弹性是需求交叉价a measure of how much the quantity demanded of one good responds to a change in the price of another good ， computed as the percentage change in quantity demanded of the first good divided by the percentage change in the price of the second goodelastic ity[，ilæ’st ɪsəti］n .弹性;弹力;灵活性；伸缩性;a measure of the responsiveness of quantitydemanded or quantity supplied to one of itsdeterminantsincomeelastic ity of demand 需求的收入弹性a measure of how much the quantity demanded of agood responds to a change in consumers' income，computed as the percentage change in quantitydemanded divided by the percentage change inincome11elastic ity of demand 需求价格弹性a measure of how much the quantity demanded of a good responds to a change in the price of that good, computed as the percentage change in quantity demanded divided by the percentage change in priceprice elasticity of supply 供给的价格弹性a measure of how much the quantity supplied of a good responds to a change in the price of that good，computed as the percentage change in quantity supplied divided by the percentage change in pricetotal revenue(in a market)总收入；总收益the amount paid by buyers and received by sellersof a good， computed as the price of the good timesthe quantity sold12Chapter 6priceceiling [’siːl ɪŋ］a legal maximum［’mæksɪməm] on the price at which a good can be soldprice floor a legal minimum on the price at which a good can be soldtax incidence［'ɪnsɪd （ə)ns ]the manner in which the burden of a tax is shared among participants in a marketChapter 7consumer [kəthe amount a buyer is willing to pay for a good minus［'maɪnəs] the amount the buyer actually pays for1314n'sju ːm ə] surplus ［'s ɜːpl əs ］消费者剩余 it costthe value of everything a seller must give up to produce a goodefficien cythe property of society getting the most it can from its scarce resourcesequality t he property of distributing economic prosperityuniformly among the members of societyproducer surplus the amount a seller is paid for a good minus the seller’s cost of providing it welfareeconomicsthe study of how the allocation 美[ˌæl əˈke ɪʃn]分配，配给 of resources affects economic well-beingwillingn the maximum amount that a buyer will pay for a goodess to pay 受益者负担Chapter 8Dead weightloss 无谓损失又为社会净损失the fall in total surplus过剩的；多余的[ˈsɜ：rpləs] that results from a market distortion变形; 失真[dɪˈstɔrʃən], such as a taxChapte r 9 tariffn .关税;关税a tax on goods produced abroad and solddomestically15价格表world price the price of a good that prevails in the world market for that goodChapter 10 Coasetheorem [’θɪərəm］科斯定理the proposition that if private parties can bargain without cost over the allocation of resources, they can solve the problem of externalities外在性 on their owncorrect ive tax 矫正税a tax designed to induce private decision makers to take account of the social costs that arise from a negative externalityexterna lity [，the uncompensated impact of one person’s actionson the well-being of a bystander16ː’næl ɪtɪ]n .外形；外在性；外部事物; (经济学名词）外部效应interna lizingthe externa lity 内化altering incentives［ɪn’sɛntɪv］ so that people take account of the external effects of their actionstransac tion ［træn the costs that parties incur in the process ofagreeing to and following through on a bargain17ən]交易costsChapter 11club goods goods that are excludable but not rival in consumptioncommonresource s goods that are rival in consumption but not excludable可排他的；包括在外的;co st–benefit analysis 成本效益分析a study that compares the costs and benefits tosociety of providing a public good18ility ［ɪks，kluːdə'bɪlət ɪ]排他性the property of a good whereby a person can be prevented from using itfree rider［释义]坐享其成，无本获利;a person who receives the benefit of a good but avoids paying for itprivate goods goods that are both excludable and rival in consumptionpublic goods goods that are neither excludable nor rival in consumptionrivalry in the property of a good whereby one person’s usediminishes other people’s use19ion消费竞争Tragedyof the Commons 公共地悲剧a parable寓言; 格言; that illustrates why common resources are used more than is desirable from the standpoint of society as a wholeChapter 12 ability -to-payprincip le [释义]负担能力原则，付税能力原the idea that taxes should be levied on a personaccording to how well that person can shoulder theburden20averagetax ratetotal taxes paid divided by total income benefits princip le the idea that people should pay taxes based on the benefits they receive from government servicesbudgetdeficit n.预算赤字；a shortfall亏空; 缺空 of tax revenue from government spendingbudgetsurplus预算结余an excess of tax revenue over government spending horizontal equity 纳税横向the idea that taxpayers with similar abilities topay taxes should pay the same amount2122lump —sum tax 总量税 a tax that is the same amount for every person margina l taxrate 边际税率the extra taxes paid on an additional dollar ofincome progres sive tax 累进税 a tax for which high —income taxpayers pay a larger fraction 分数; 一小部分 of their income than do low —income taxpayersproport ional tax 比例税率a tax for which high-income and low —income taxpayers pay the same fraction of income regress ive tax 累退税a tax for which high —income taxpayers pay a smaller fraction of their income than do low-income taxpayers23l equity纵向公平the idea that taxpayers with a greater ability topay taxes should pay larger amountsChapter13accounti ng profit total revenue minus total explicit 清楚的，明确的 cost average fixed cost fixed cost divided by the quantity of outputaverage total cost total cost divided by the quantity of output averagevariable costvariable cost divided by the quantity of output constant the property whereby long-run average total costreturnsto scalestays the same as the quantity of output changesdiminishingmarginal product 边际产量递减规律the property whereby the marginal product of an input declines as the quantity of the input increasesdiseconomies of scale 规模不经济the property whereby long—run average total cost rises as the quantity of output increaseseconomic profit total revenue minus total cost， including both explicit and implicit costseconomies of scale 规模经济the property whereby long-run average total cost falls as the quantity of output increasesefficien the quantity of output that minimizes average24t scale最小有效规模total costexplicit costs input costs that require an outlay of money by the firmfixedcosts固定成本costs that do not vary with the quantity of output producedimplicitcosts隐性成本input costs that do not require an outlay of money by the firmmarginalcost边际成本the increase in total cost that arises from an extra unit of productionmarginal product the increase in output that arises from an additional unit of inputproducti on the relationship between the quantity of inputsused to make a good and the quantity of output of25function that goodprofit total revenue minus total costtotal cost the market value of the inputs a firm uses in productiontotalrevenue （for firm）the amount a firm receives for the sale of its outputvariablecosts[释义］变动成本；costs that vary with the quantity of output producedChapter14averagerevenuetotal revenue divided by the quantity soldcompeti a market with many buyers and sellers trading26tive market identical products so that each buyer and seller is a price takermarginal revenue the change in total revenue from an additional unit soldsunkcost 沉没成本a cost that has already been committed and cannot be recoveredChapter 15 monopoly[mə'nɒp(ə)l ɪ］a firm that is the sole seller of a product without close substitutesnatural monopoly n。
unit9-Housingcrisisgoessuburban-含翻译-住房危机蔓延到郊区
In the past five years, housing prices in Fairfax County, Virginia have grown 12 times as fast as household incomes. Today, the county’s average family would have to spend 54% of its income to afford the county‘s average home; in 2000, the figure was 26%. The situation is so dire that Fairfax recently began offering housing subsidies to families earning $90,000 a year; soon, that figure may go as high as $110,000 a year.THE HOUSING CRISIS GOES SUBURBANMichael Grunwald1. Seventy years after President Franklin D. Roosevelt declared that the Depression had left one-third of the American people "ill-housed, ill-clothed and ill-nourished," Americans are well-clothed and increasingly over nourished. But the scarcity of affordable housing is a deepening national crisis, and not just for inner-city families on welfare. The problem has climbed the income ladder and moved to the suburbs, where service workers cram their families into overcrowded apartments, college graduates have to crash with their parents, and firefighters, police officers and teachers can't afford to live in the communities they serve.2. Home ownership is near an all-time high, but the gap is growing between the Owns and the Own-Nots —as well as the Owns and the Own-80-Miles-From-Work. One-third of Americans now spend at least 30% of their income on housing, the federal definition of an "unaffordable" burden, and half the working poor spend at least 50% of their income on rent, a "critical" burden. The real estate boom of the past decade has produced windfalls for Americans who owned before it began, but affordable housing is now a serious problem for more low- and moderate-income Americans than taxes, Social Security or gas prices.3.America used to care a lot about affordable housing. Roosevelt signed housing legislation in 1934 and 1937, providing mortgages, government apartments and construction jobs for workers down on their luck. In 1949, Congress .set an officialgoal of "a decent home and a suitable living environment for every American family," and in 1974, President Richard M. Nixon began offering subsidized rent vouchers to millions of low-income tenants in private housing. For half a century, most housing debates in Washington revolved around how much to expand federal assistance.4. But for the past two decades, the only new federal housing initiative has been HOPE VI5, a Clinton administration program that has demolished 80,000 units of the worst public housing and built mixed-income developments in their place. The program has eliminated most of the high-rise hellholes that gave public housing a bad name and has revived some urban neighborhoods. But it has razed more subsidized apartments than it has replaced.5. Overall, the number of households receiving federal aid has flatlined since the early 1990s, despite an expanding population and a ballooning budget. Congress has rejected most of President Bush's proposed cuts, but there has been virtually no discussion of increases; affordable-housing advocates spend most of their time fighting to preserve the status quo.6. And it's a tough status quo. Today, for every one of the 4.5 million low-income families that receive federal housing assistance, there are three eligible families without it. Fairfax County has 12,000 families on a waiting list for 4,000 assisted apartments. "It's golden when you get one—nobody wants to give it up," says Conrad Egan, chairman of the Fairfax housing authority. It sounds odd, but the victims of today's housing crisis are not people living in "the projects", but people who aren't even that lucky.7. Some liberals dream of extending subsidies to all eligible low-income families, but that $100 billion-a-year solution was unrealistic even before the budget deficit ballooned again. So even some housing advocates now support time limits on most federal rent aid. The time limits included in welfare reform 10 years ago werecontroversial, but studies suggest they've helped motivate recipients to get o ff the dole. And unlike welfare, housing aid is not a federal entitlement, so taking it away from one family after a few years would provide a break for an equally deserving family.8. "It's a no-brainer," says David Smith, an affordable-housing advocate in Boston. "You can't sustain the internal contradiction of no limits."9. The root of the problem is the striking mismatch between the demand for and the supply of affordable housing —or, more accurately, affordable housing near jobs. Fifteen million families now spend at least half their income on housing, according to Harvard's Joint_Center for Housing Studies: many skimp on health care, child care and food to do so. Others reduce their rents by overcrowding, which studies link to higher crime rates, poorer academic performance and poorer health; Los Angeles alone has 620.000 homes with more than one person per room. Other workers are enduring increasingly long commutes from less expensive communities, a phenomenon known as "driving to qualify".10. This creates all kinds of lousy outcomes—children who don't get to see their parents, workers who can't make ends meet when gas prices soar, exurban sprawl, roads clogged with long-distance commuters emitting greenhouse gases. "I don't think we're creating strong communities by forcing people into their cars four hours a day," says Cathy Hudgins. chairwoman of the housing committee for the Fairfax County Board of Supervisors. Affordable housing also helps make communities competitive; it's not clear how Fairfax can keep creating jobs if workers can't afford to live there.11. The best thing local officials can do to promote affordable housing is to get out of the way—stop requiring one-acre lots and two-car garages, and stop blocking low-income and high-density projects.12. Washington politicians, on the other hand, have the federal budget at their disposal. But Congress hasn't supported new construction since the Low-Income Housing Tax Credit of 1986, which creates nearly 100,000 units of affordable housing a year, enough to replace half the units that are torn down or converted to market rents. Bush proposed a home-ownership tax credit during his 2000 and 2004 campaigns, but it turned out to be the rare tax cut he didn't pursue. A bill pending in Congress wo uld divert a percentage of profits from federally chartered institutions such as Fannie Mae to a national affordable-housing trust fund, but it seems stalled. The only affordability ideas with any traction at the national level are not really housing ideas; for example, one way to make housing more affordable to workers would be to raise their incomes—through higher minimum wages, lower payroll taxes or an expanded Earned Income Tax Credit.13. There is one clear solution to the affordable-housing crisis: a real estate crash. It's the one housing issue that attracts media attention—because it would hurt the Owns. But while an easing of prices could be devastating for lower-income Owns with risky mortgages, it probably wouldn't bring home ownership within reach for many Own- Nots. Prices have too far to fall; in 2000, two-thirds of the home sales in Fairfax were for $250,000 or less, but last year, fewer than one-twentieth were. And even a modest price slump could trigger a construction slowdown that would make shortages of affordable housing for moderate-income families even worse.14. Eventually, politicians may rediscover housing—not as an urban poverty issue, but as a middle-class quality-of-life issue, like gas prices or health care. Home ownership is often described as the American dream, but these days many workers would settle for a decent rental that won't bankrupt their families.unit 9-Housing crisis goes suburban.doc 的翻译在过去的五年中，住房价格在弗吉尼亚州费尔法克斯县增长12倍的速度为家庭收入。