averaging taxation; average taxation

简明释义

平均课税

英英释义

例句

1.The new tax reform aims to simplify average taxation 平均税收 for middle-income families.

新的税收改革旨在简化中等收入家庭的平均税收 average taxation。

2.The government introduced a new policy for averaging taxation 平均税收 to help small businesses manage their finances better.

政府推出了一项新的政策，实施平均税收 averaging taxation，以帮助小企业更好地管理财务。

3.With average taxation 平均税收, individuals can expect a more predictable tax burden each year.

通过平均税收 average taxation，个人可以预期每年的税负更加可预测。

4.Many economists argue that averaging taxation 平均税收 can lead to fairer distribution of wealth.

许多经济学家认为，平均税收 averaging taxation可以导致财富分配更加公平。

5.Under the averaging taxation 平均税收 system, taxpayers are less likely to face sudden increases in their tax rates.

在平均税收 averaging taxation制度下，纳税人不太可能面临税率的突然增加。

作文

The concept of averaging taxation is an important aspect of modern fiscal policy. It refers to the practice of calculating tax liabilities based on an average income over a period, rather than on a single year’s income. This method can help smooth out the fluctuations in income that individuals may experience from year to year. For example, a freelancer might earn significantly more in one year compared to another due to varying contracts. By using average taxation methods, the tax burden can be distributed more evenly across years, preventing sudden spikes in tax payments that could lead to financial strain.In many countries, the tax system is progressive, meaning that higher earners pay a larger percentage of their income in taxes. However, without averaging taxation, someone who experiences a high income in one year might be pushed into a higher tax bracket, resulting in a larger tax obligation than they can afford in subsequent years. This can create a disincentive for individuals to take on additional work or projects that might increase their income temporarily.Implementing average taxation can also support economic stability. When taxpayers are able to predict their tax obligations more accurately, they can plan their finances better. This predictability encourages spending and investment, which can stimulate economic growth. Additionally, averaging taxation can help reduce the stress associated with tax season, as individuals will not face unexpected financial burdens from their tax bills.Another benefit of averaging taxation is its potential to promote fairness within the tax system. By averaging incomes over several years, individuals who might have irregular income patterns—such as artists, seasonal workers, or entrepreneurs—are treated more equitably. This approach acknowledges the reality of modern work environments where job security is often elusive and income can vary widely.However, there are challenges associated with implementing average taxation. Tax authorities must develop clear guidelines on how to calculate these averages, and there must be a robust system in place to track income over multiple years. Additionally, some may argue that averaging taxation could create loopholes that individuals might exploit to minimize their tax liabilities unfairly.In conclusion, the idea of averaging taxation presents a compelling alternative to traditional tax systems that rely heavily on annual income assessments. By smoothing out income fluctuations and promoting fairness, this approach can enhance both individual financial planning and overall economic stability. As societies continue to evolve and the nature of work changes, it is essential for policymakers to consider innovative tax solutions like average taxation to meet the needs of their citizens effectively.

“平均税收”这一概念是现代财政政策中的一个重要方面。它指的是根据一段时间内的平均收入来计算税负，而不是依据单一年度的收入。这种方法可以帮助平滑个人可能在每年经历的收入波动。例如，自由职业者在某一年可能会因为不同的合同而赚得显著更多。通过采用“平均税收”方法，税负可以更均匀地分配到各个年份，防止因税款突然激增而导致的财务压力。在许多国家，税制是累进的，这意味着高收入者支付的税率比例更高。然而，如果没有“平均税收”，在某一年收入较高的人可能会被推入更高的税级，从而导致他们在后续年度面临比自己能承受的更大的税务负担。这可能会使个人不愿意接受额外的工作或项目，以增加暂时的收入。实施“平均税收”也可以支持经济稳定。当纳税人能够更准确地预测他们的税务义务时，他们可以更好地规划自己的财务。这种可预测性鼓励消费和投资，从而刺激经济增长。此外，“平均税收”还可以减少与报税季节相关的压力，因为个人不会面临意外的财务负担。“平均税收”的另一个好处是它有可能促进税制的公平性。通过对多个年度的收入进行平均，收入模式不规律的个人（例如艺术家、季节性工人或企业家）将受到更公平的对待。这种方法承认了现代工作环境的现实，在这里，工作保障往往难以捉摸，收入可能差异很大。然而，实施“平均税收”也面临一些挑战。税务机关必须制定明确的指导方针来计算这些平均值，并且必须建立一个强大的系统来跟踪多年的收入。此外，有些人可能会争辩说，“平均税收”可能会产生漏洞，个人可能会利用这些漏洞不公平地减少税负。总之，“平均税收”这一理念为依赖年度收入评估的传统税制提供了一个引人注目的替代方案。通过平滑收入波动和促进公平，这种方法可以增强个人财务规划和整体经济稳定。随着社会的不断发展和工作的性质变化，政策制定者有必要考虑像“平均税收”这样的创新税收解决方案，以有效满足公民的需求。