據(jù)報(bào)道，個(gè)人所得稅稅制改革有望今年啟動(dòng)，目標(biāo)是由現(xiàn)行的分類個(gè)稅稅制轉(zhuǎn)向綜合和分類相結(jié)合的個(gè)稅稅制。我國目前的分類稅制存在較多的逃稅避稅漏洞，如對(duì)不同的所得項(xiàng)目采取不同稅率和扣除，易造成納稅人分解收入、多次扣除費(fèi)用的危險(xiǎn)。

請(qǐng)看《中國日?qǐng)?bào)》相關(guān)報(bào)道：Taxation authorities are mulling reform of the personal income tax system by clubbing total income under one head and lowering the top rate to check evasion and simplify computation.

Currently, taxpayers pay personal income tax on 11 different categories with different thresholds and rates, which presentsloopholesto high-income earners who might divide their income into several categories for evasion, he added.

由報(bào)道可知，“漏洞”相應(yīng)的英文表達(dá)為“l(fā)oophole”。Loophole原指“墻上的小洞或小縫”，尤指“窺孔”或“槍眼”（通過這個(gè)小洞可以進(jìn)行射擊）。

現(xiàn)在人們常用loophole的引申意：an omission or ambiguity in the wording of a contract or law that provides a means of evading compliance（合同或法律詞句中的疏漏給人們提供了規(guī)避合約的方法），如：a loophole in the tax laws/a tax loophole（稅法中的一個(gè)漏洞）。

日常應(yīng)用上，loophole常和動(dòng)詞“plug/close”搭配，表示“填補(bǔ)漏洞”。相比較而言，動(dòng)詞“plug”（用塞塞緊）更為形象生動(dòng)，如：The tax reform aims to plug loopholes by clubbing total income under one head to check evasion.（這次稅制改革力在通過實(shí)施綜合稅制來填補(bǔ)稅則上潛在的逃稅漏洞。）

（英語點(diǎn)津陳蓓編輯）

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