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新西兰英语 483 Tax Avoidance

时间：2013-08-29 05:55:09

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（单词翻译）

 　　The Supreme1 Court today said that two orthopaedic surgeons owe the Inland Revenue more money. They each sold their medical practice to a company but they were the boss of the company. The company then employed them to do exactly the same job and paid them a lower salary about $120,000, instead of $650,000 they earned before. The rest of the money went to their family trusts. In this way, they could borrow money from the family trust or buy a holiday house for the trust. The top tax rate for individual people was 39% but the tax rate for the trust was 33%. The Supreme Court now says they owe the Inland Revenue a lot more tax money. They avoided paying a high rate of tax. This is called tax avoidance.

　　The surgeons say that their financial advisors2 thought this arrangement was legal but the court now says it is illegal. They paid themselves about the same as medical specialists working in hospitals but the court says private specialists earn more so should pay more tax.
　　Many other people who have high earnings3 have done the same thing – pay themselves less and put money into a family trust. Now the Inland Revenue department will look at how much tax these people have paid.
　　Vocabulary
　　Avoid – if you avoid something unpleasant, you find a way not to do it. Avoidance is the noun.
　　Orthopaedic surgeon – does operations on the backbone4, and joints5 like hip6 and knee joints
　　Medical practice is a medical business.
　　A trust is a financial arrangement where you can keep and invest money for someone. In a family trust, the money is for the family.
　　An individual is one person
　　Inland Revenue is the department which collects tax
　　Earn, earnings – the amount of money someone earns is what they are paid
　　The Supreme Court is the highest court

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1 supreme PHqzc     
adj.极度的，最重要的；至高的，最高的
参考例句：
  • It was the supreme moment in his life.那是他一生中最重要的时刻。
  • He handed up the indictment to the supreme court.他把起诉书送交最高法院。
2 advisors 9c02a9c1778f1533c47ade215559070d     
n.顾问，劝告者( advisor的名词复数 )；（指导大学新生学科问题等的）指导教授
参考例句：
  • The governors felt that they were being strung along by their advisors. 地方长官感到他们一直在受顾问们的愚弄。 来自《现代汉英综合大词典》
  • We will consult together with advisors about her education. 我们将一起和专家商议她的教育事宜。 来自互联网
3 earnings rrWxJ     
n.工资收人；利润，利益，所得
参考例句：
  • That old man lives on the earnings of his daughter.那个老人靠他女儿的收入维持生活。
  • Last year there was a 20% decrease in his earnings.去年他的收入减少了20%。
4 backbone ty0z9B     
n.脊骨，脊柱，骨干；刚毅，骨气
参考例句：
  • The Chinese people have backbone.中国人民有骨气。
  • The backbone is an articulate structure.脊椎骨是一种关节相连的结构。
5 joints d97dcffd67eca7255ca514e4084b746e     
接头( joint的名词复数 )； 关节； 公共场所（尤指价格低廉的饮食和娱乐场所） （非正式）； 一块烤肉 （英式英语）
参考例句：
  • Expansion joints of various kinds are fitted on gas mains. 各种各样的伸缩接头被安装在煤气的总管道上了。
  • Expansion joints of various kinds are fitted on steam pipes. 各种各样的伸缩接头被安装在蒸气管道上了。
6 hip 1dOxX     
n.臀部，髋；屋脊
参考例句：
  • The thigh bone is connected to the hip bone.股骨连着髋骨。
  • The new coats blouse gracefully above the hip line.新外套在臀围线上优美地打着褶皱。

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