2018年英語四級(jí)翻譯考試模擬題：結(jié)構(gòu)性減稅

　　請(qǐng)將下面這段話翻譯成英文：

　　結(jié)構(gòu)性減稅

　　結(jié)構(gòu)性減稅是指在總體稅負(fù)適當(dāng)降低的情況下，對(duì)稅制內(nèi)部實(shí)施結(jié)構(gòu)性調(diào)整，在2008年12月初召開的中央經(jīng)濟(jì)工作會(huì)議中提出。結(jié)構(gòu)性減稅強(qiáng)調(diào)有選擇的減稅，是為了達(dá)到特定目標(biāo)而針對(duì)特定群體、特定稅種來削減稅負(fù)水平。實(shí)行結(jié)構(gòu)性減稅，結(jié)合推進(jìn)稅制改革，用減稅、退稅或抵免的方式減輕稅收負(fù)擔(dān)，促進(jìn)企業(yè)投資和居民消費(fèi)，是實(shí)行積極財(cái)政政策的重要內(nèi)容。

　　參考譯文

　　Structural Tax Reduction

　　The structural tax reduction refers to the structural adjustment within the tax system in the appropriate reduction of the overall tax burden, which was brought forward at the Central Economic Work Conference held in December 2008. With the emphasis on the selective tax reduction, it is targeted at specific groups and tax items with the purpose of achieving specific goals. The important content of the proactive fiscal policy is to implement the structural tax reduction, reduce the tax burden by combining further tax system reform through tax reduction, rebates or offsets, stimulate corporate investments and household consumption.

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