来源：《基督科学箴言报》
刊登日期：2021年4月7日
A favorite research topic among economists is whether countries are able to improve their tax collection, especially in curbing legal tax avoidance by citizens and corporations. The former Soviet state of Georgia, for example, was recently commended by the International Monetary Fund for a rapid rise in tax revenue. Its reform, said the IMF, required “first and foremost a broad social and political commitment.”
经济学家们最喜欢的一个研究课题是，各国是否能够改善税收，特别是在遏制公民和企业合法避税方面。例如，前苏联加盟国格鲁吉亚最近受到国际货币基金组织的赞扬，因为该国税收收入迅速增加。IMF表示，格鲁吉亚的改革“首先需要广泛的社会和政治承诺”。
Soon this topic could be global. On April 7, the finance ministers of the world’s wealthiest nations (the Group of 20) said they hope to agree by mid-2021 on a way to prevent one of the most common tax-avoidance schemes: corporations shifting their profits to a low-tax country, or even a no-tax region like the Cayman Islands.
很快这个话题就可以成为全球性的。4月7日，世界最富裕国家（20国集团）财长表示，希望在2021年中期达成一致，以预防最常见的避税手段：公司将利润转移到低税收国家，甚至是开曼群岛这样的免税地区。
In theory, the G-20 endorsed a global minimum corporate tax rate that might prevent competition among nations by lowering their tax rates. Agreeing on a specific rate, however, could be difficult, as would enforcing it. Many countries now rely on low tax to lure foreign investment.
理论上，20国集团认同全球最低企业税率，这可能会阻止各国以降低税率的方式展开竞争。然而，就一个具体的利率达成一致可能会很困难，执行起来也会很困难。许多国家现在依靠低税收来吸引外国投资。
The G-20’s move was made easier by a decision last week from the Biden administration. A minimum rate would help “make sure the global economy thrives based on a more level playing field,” said Janet Yellen, President Joe Biden’s treasury secretary and a former head of the Federal Reserve. With such a global standard, President Biden hopes American corporations will keep more of their money in the United States, thus funding his ambitious spending plans.
拜登政府上周的一项决定使20国集团的行动更加容易。拜登内阁的财政部长、前美联储主席耶伦表示，最低税率将有助于“确保全球经济在更公平的竞争环境基础上蓬勃发展”。有了这样一个全球标准，拜登总统希望美国企业将更多的资金留在美国，从而为他雄心勃勃的支出计划提供资金。
The idea of a global tax rate has gained in popularity because of the rapid globalization of commerce as well as the rise of digital companies that can easily operate across borders. And with the pandemic draining government budgets, countries are even more eager to find new revenue. On April 6, the IMF’s managing director, Kristalina Georgieva, called on political leaders to “collect taxes more effectively.”
由于商业的快速全球化，以及可以轻松跨境运营的互联网公司的崛起，全球统一税率的观点变得越来越受欢迎。随着新冠大流行耗尽政府预算，各国更渴望找到新的收入。4月6日，国际货币基金组织总裁克里斯塔利娜·格奥尔基耶娃呼吁政治领导人“更有效地征税”。
Much of the groundwork in finding a consensus on corporate taxation has been done by the Organization for Economic Cooperation and Development, a club of mostly rich countries that helps set global norms. Not to be outdone, the United Nations issued a report in February that looked at the “gaps and shortcomings” in how countries finance themselves. While offering dozens of recommendations, the report said tax abuse arises from a “weakness of social contracts” and “incentives that divert taxpayers (both corporate and individual) away from society’s goals.”
经济合作与发展组织(简称经合组织)已经为企业税收达成共识做了很多铺垫工作。该组织主要由富裕国家组成，帮助制定全球规范。联合国也不甘示弱，于2月份发布了一份报告，报告探讨了各国筹措资金的“缺口和缺点”。报告提出了几十条建议，但同时指出滥用税收源于“社会契约薄弱”和“使纳税人（包括企业和个人）偏离社会目标的激励措施”。
While countries need greater transparency and enhanced accountability in tax collection, stated the U.N. report, all people in a country must contribute “towards financial integrity in all aspects of their lives.”
联合国的报告指出，虽然各国需要在税收征管方面提高透明度和加强问责制，但一个国家的所有人都必须“在生活的各个方面为财务诚信作出贡献”。
Corporations might seem like abstract entities, but they are made up of individuals who can live up to that goal. If the G-20 agrees on global rules for taxation, it might raise the bar on tax integrity. Perhaps then avoiding a tax bill, even if done legally, might seem outside the bounds of a country’s social contract.
公司可能看起来像抽象的实体，但它们是由能够诚信纳税的个人组成的。如果g20就全球税收规则达成一致，可能会提高税收诚信水平。或许这样一来，即使合法避税，似乎也超出了一个国家的社会契约的范围。