正文
The long trend of falling corporate taxes is being reversed
企业税下降的长期趋势正在逆转
In the 1920s the League of Nations set a basis for corporate taxation that has endured ever since. Recognising that taxing profits in different places can hurt trade and growth, rights to tax were allocated first where profits are generated and only second where a company sites its headquarters.
20 世纪 20 年代，国际联盟为企业税制奠定了基础，并一直延续至今。意识到在不同地方征收所得税会损害贸易和经济增长之后，征税权首先会分配给产生利润的地方，其次才会分配给公司总部所在地。
Governments have realised they can lure investment with lower tax rates. Between 1985 and 2018 the average corporate-tax rate fell from 49% to 24%. Many tax havens charge zero. The idea has grown that collecting taxes from rapidly growing, efficient firms is "whipping the fast ox".
各国政府已经意识到，它们可以通过更低的税率来吸引投资。1985 至 2018 年间，平均的企业所得税率从 49% 降到了 24% 。而许多“避税天堂”的税率为零。向快速增长且高效的公司征税是在“鞭打快牛”，这种观点逐渐深入人心。
Some action to improve and simplify corporate taxation was long overdue. But with business fast going from sacred ox to whipping boy, governments have become less concerned with creating a better system and more with just getting firms to pay more tax.
早就应该采取行动来改善和简化企业税制了。但是，随着公司从“神牛”变成“替罪羊”，政府越来越不在乎给企业创造更好的制度，而是更关心的如何让它们缴纳更多的税。
Fully 136 countries have signed up to a 15% global minimum rate, and allocated more taxing rights from where companies book profits to where they make sales. The OECD hopes to get this deal into force in 2023.
整整 136 个国家就 15% 的全球最低企业税率达成协议共识，并把更多的征税权从公司记录利润的地区（通常是在避税港），分配到它们实际展开销售的地区。经合组织希望这项协议能在 2023 年生效。
The base of payers looks unlikely to dwindle. Once known to taxmen, firms rarely extricate themselves from their grasp. How the changes affect profits is harder to judge.
支付企业税的公司基数似乎不太可能减少。一旦税务人员得知了这些公司的存在，它们基本不可能脱离这些人员的掌控。不过，这些变化对利润的影响更难判断。
There are also unknown unknowns which may become clearer only once firms have adjusted. Two things can be predicted. A bonanza awaits tax lawyers and accountants. And the new equilibrium will be less favourable to companies.
还有一些未知的未知因素，只有在公司调整后才会变得清晰。但可以预测到有两件事会发生：税务律师和会计师要发大财了；而新的均衡状态对企业将不会那么有利。
主编：颖楠、Jack
品控：XP、Amber
审核：Jack
重点词汇
taxation
/tækˈseɪ.ʃən/
n. 税收制度
相关词汇：tax（n. 税收）
英文释义：the system of charging taxes
搭配短语：taxation policy
endure
/ɪnˈdʊr/
v. 持续存在，持久；忍耐
相关词汇：endurance（n. 耐力）
拓展发音：/ınˈdjʊə/
英文释义：remain in existence
近义词：last
例句：Our friendship has endured over ten years.
allocate
/ˈæl.ə.keɪt/
v. 分配，配给
搭配短语：allocate A to B
例句：It is important to allocate vaccines to every country.
generate
/ˈdʒen.ə.reɪt/
v. 产生，创造
近义词：create
搭配短语：generate new ideas
搭配短语：generate interest
site
/saɪt/
v. 使......坐落于，给......选址
词性拓展：site（n. 地点，位置）
相关词汇：website（n. 网站，网址）
例句：The new house was sited by the river.
lure
/lʊr/
v. 吸引；引诱
例句：The company tries to lure people into smoking.
近义词：attract
例句：It's difficult to lure talent away from Silicon Valley.
overdue
/ˌoʊ.vɚˈduː/
adj. 早该完成的；逾期未付的
相关词汇：due（adj. 预定的）
搭配短语：an overdue bill
搭配短语：sth. is long overdue
例句：He feels his promotion is long overdue.
concerned
/kənˈsɝːnd/
adj. 关心的，关切地
相关词汇：concern（v. 关心，在意）
搭配短语：be concerned with
例句：The government is concerned with the good of the people.
sign up
报名参加，签约加入
例句：Students sign up for online classes.
例句：The soccer player signed up with a club.
book
/bʊk/
v. 把......正式纪录在案
into force
开始生效，实施
近义短语：into effect
例句：The law came into force last year.
dwindle
/ˈdwɪn.dəl/
v. 逐步缩小，逐步变少
英文释义：to gradually become smaller or less
例句：The elephant population is dwindling.
搭配短语：dwindle to
例句：The river has dwindled into a stream.
taxman
/ˈtæks.mæn/
n. 税务人员
相关词汇：tax（n. 税收）
相关词汇：man（n. 人）
extricate
/ˈek.strɪ.keɪt/
v. 摆脱（困难）
搭配短语：extricate sb. from sth.
例句：Firemen extricated a kid from the fire.
grasp
/ɡræsp/
n. 掌握，掌控；抓，握
搭配短语：within sb's grasp
例句：This agreement seemed within their grasp.
unknown
/ʌnˈnoʊn/
n. 未知的事物
词性拓展：unknown（adj. 未知的）
例句：Venture off into the unknown.
bonanza
/bəˈnæn.zə/
n. 财运，致富之源
文化拓展：bonanza 这个词源于西班牙语，最早是“好天气”的意思，后来语义逐步演变，变成了“财运，致富之源”的意思。
例句：The movie is a box-office bonanza.
equilibrium
/ˌiː.kwəˈlɪb.ri.əm/
n. 均势，平衡
英文释义：a state in which opposing forces or actions are balanced
搭配短语：supply and demand equilibruim
