一週新聞熱詞榜，一網打盡trending news。CHINADAILY新一期熱詞榜發榜啦！
本週的新聞熱詞有：
1.'個稅法'修正案草案初審
2.我國設'中國農民豐收節'
3.'超級高鐵'試驗線正搭建
4.養老金建'中央調劑制度'
5.新西蘭總理誕'第一寶寶'
個人所得稅法
individual income tax law
A draft amendment to the individual income tax law has been submitted for a first reading at a bimonthly session of the National People's Congress Standing Committee. Specific personal income tax changes that aim to reduce taxpayer burdens and boost consumption are expected after the proposed changes receive regulatory approval.
近日，個人所得稅法修正案草案提請全國人大常委會初次審議。此次提交審議的草案通過後，有望出臺減輕納稅人負擔、刺激消費等個人所得稅具體改革措施。
個人所得稅法修正案草案的亮點有：
➤ 起徵點提高
raise the threshold
The draft amendment raises the threshold for personal income tax from 3,500 yuan to 5,000 yuan per month, or 60,000 yuan per year.
草案將個稅起徵點由之前的3500元上調至5000元/月(6萬元/年)。
➤ 專項附加扣除
special expense deductions
The draft amendment adds special expense deductions for items like children's education, continuing education, treatment for serious diseases, as well as housing loan interest and rent.
草案首次增加子女教育支出、繼續教育支出、大病醫療支出、住房貸款利息和住房租金等專項附加扣除。
➤ 稅率變化
changes in tax rates
擴大3%、10%、20%三檔低稅率的級距，3%稅率(tax rate)的級距擴大一倍，現行稅率為10%的部分所得的稅率降為3%；大幅擴大10%稅率的級距，現行稅率為20%的所得，以及現行稅率為25%的部分所得的稅率降為10%；現行稅率為25%的部分所得的稅率降為20%；相應縮小25%稅率的級距，30%、35%、45%這三檔較高稅率的級距保持不變。
If the revisions are adopted, those whose monthly salary ranges from 5,000 yuan to 20,000 yuan will see their tax cut by over 50% and those whose monthly salary ranges from 20,000 to 80,000 will see their tax cut by 10-50%.
如果草案通過，月收入在5000元至2萬元之間的人納稅額將減半，月收入在2萬元至8萬元之間的人納稅額將減少10%到50%。
➤ 綜合徵稅
comprehensive income taxation
現行個人所得稅法採用"分類徵稅"方式，即將應稅所得分為11類，實行不同徵稅辦法。草案將11類中的4類，即工資薪金(salary)、勞務報酬(remuneration for personal service)、稿酬(remuneration)、特許權使用費(royalty)等4項勞動性所得納入綜合徵稅範圍，適用統一的超額累進稅率。
➤ 反避稅條款
anti-tax avoidance clause
The draft amendment also adds an anti-tax avoidance clause, empowering tax authorities to adjust tax rates when individuals transfer property in violation of independent trading. Individuals will also be subject to the clause when they evade taxes through overseas tax havens or obtain improper tax benefits by organizing unlawful commercial activities.
草案增加了反避稅規定，針對個人不按獨立交易原則轉讓財產、在境外避稅地避稅、實施不合理商業安排獲取不當稅收利益等避稅行為，賦予稅務機關按合理方法進行納稅調整的權力。
[相關詞彙]
起徵點 tax exemption threshold
九級徵稅級別 nine-bracket system
課稅負擔 tax burdens
收入分配 distribution of income
納稅人 taxpayer
中低收入人群 medium and low-income population
累進稅制 progressive taxing mechanism
減少稅級 downsizing tax brackets
稅收 tax revenue
實得工資 take-home pay
全額工資 gross income
營業稅 business tax
企業所得稅 income tax for enterprises
避稅 tax avoidance
逃稅 tax evasion
代扣代繳 withhold and remit tax
稅收優惠 tax preference
中國農民豐收節
Chinese Farmers' Harvest Festival
Chinese Farmers' Harvest Festival, the first in China created specially for farmers, reflects the high priority the central government places on agriculture, rural areas and rural people, as well as its determination to see a thriving agricultural industry, beautiful countryside and well-off farmers.
"中國農民豐收節"是第一個專為農民設立的節日。設立這一節日反映了黨中央對"三農"工作高度重視，以及確保農業繁榮、農村美麗、農民富足的決心。
➤ 經黨中央批准、國務院批覆，自2018年起我國將每年農曆秋分(autumn equinox)設立為"中國農民豐收節"。為何將"中國農民豐收節"設立在秋分？農業農村部部長韓長賦透露主要是基於三方面的考慮。
➤ 從節氣上看，春種秋收，春華秋實，秋分時節碩果累累，最能體現豐收(it's the best time to celebrate the harvest)。
➤ 從區域上看，我國地域遼闊、物產豐富，各地收穫的時節有所不同，但多數地方都在秋季(Although climates and crops differ in various parts of China, most crops mature in autumn)，秋收作物是大頭。
➤ 從民俗上看，我們國家有十幾個少數民族有慶祝豐收的傳統節日(ethnic groups in China have their own festivals at harvest time)，大多都在下半年。在國家層面設立一個各民族共同參與、共慶豐收的節日，有利於促進中華民族大家庭的和睦團結和發展(to enhance harmony and development of the Chinese nation)。
▌"中國農民豐收節"會有哪些慶祝活動？
The festival should celebrate farmers, and they are encouraged to think of their own ways to celebrate harvest, Han said.
韓長賦說，這是農民的節日，鼓勵農民用自己的方式慶祝豐收。
Some activities will be held nationwide, but most of the celebration will take place at a local level derived from local customs, he said, adding that local governments could host various activities for the festival, such as folk culture performances, food tasting, feasting and sightseeing.
會舉辦一些全國性的活動，但大部分慶祝活動都會結合當地的民俗文化展開，當地政府可以組織開展民俗文化表演、食物品嚐、美食及觀光活動。
[相關詞彙]
鄉村治理體系 rural governance model
農業農村現代化 modernization of agriculture and rural areas
"三農"問題(農業農村農民問題)
issues relating to agriculture, rural areas, and rural people
產業興旺、生態宜居、鄉風文明、治理有效、生活富裕
to build rural areas with thriving businesses, pleasant living environments, social etiquette and civility, effective governance, and prosperity
超級高鐵
super high-speed train
At the World Transport Convention 2018 held in Beijing on Tuesday, chief professor of Southwest Jiaotong University Zhang Weihua told the media that China is exploring super high-speed trains that can travel at 1,500 kilometers per hour.
19日，西南交通大學首席教授張衛華在北京舉行的2018世界交通運輸大會上向媒體表示，我國正在探索時速達1500公里的超級高鐵。
➤ 張衛華認為，高速磁懸浮軌道交通(high-speed magnetic suspension rail transport)將成為未來軌道交通技術發展的主攻方向。他透露，目前我國正在成都搭建的比例模型車試驗線(scale model train test line)採用"高溫超導磁懸浮真空管"技術(high-temperature superconductivity magnetic suspension plus vacuum valve technology)，預計今年底前將建成並投入試驗測試，最快將於2021年4月達到1500公里試驗時速。屆時所有超高速磁懸浮列車(ultrahigh-speed maglev)試驗都可以在此進行。
➤ 截至2017年底，我國高速鐵路運營里程(operating mileage)達2.5萬公里，約為世界高速鐵路運營總里程的2/3，設計速度(design speed)最高為350-380公里/小時，上線運營列車達5200列，已成為名副其實的高鐵大國。
[相關詞彙]
真空管 vacuum tube
減少摩擦和阻力 reduce friction and resistance
超高速磁懸浮列車 ultrahigh-speed maglev
縮短行程 cut the journey
中央調劑制度
central adjustment system
China will establish a central adjustment system for basic pension funds of enterprise employees to balance payment burdens of local governments, according to an official document.
根據一項官方文件，我國將建立企業職工基本養老保險金中央調劑制度，以均衡地方政府的養老金負擔。
➤ 國務院日前印發通知，決定建立養老保險基金中央調劑制度(a central adjustment system for basic pension funds)。主要內容是，在現行企業職工基本養老保險省級統籌基礎上，建立養老保險中央調劑基金，對各省份養老保險基金進行適度調劑(a central adjustment fund will be set up to regulate pension funds in various provincial regions)，確保基本養老金按時足額髮放(help guarantee timely and complete payments to retirees)。
❶ 一是中央調劑基金由各省份養老保險基金上解的資金構成(the adjustment fund draws a certain portion from the provincial capital pool)，按照各省份職工平均工資的90%和在職應參保人數作為計算上解額的基數，上解比例從3%起步，逐步提高。
❷ 二是中央調劑基金實行以收定支(distribution of the adjustment fund will be based on scale of the capital pool)，當年籌集的資金按照人均定額撥付的辦法全部撥付地方。
❸ 三是中央調劑基金納入中央級社會保障基金財政專戶(the adjustment fund is managed by a special account of the central social security fund)，實行收支兩條線管理，專款專用，不得用於平衡財政預算。
❹ 四是現行中央財政補助政策和補助方式不變(the central government will continue supporting local governments in pension distributions)，省級政府要切實承擔確保基本養老金按時足額髮放和彌補養老保險基金缺口的主體責任。
[相關詞彙]
商業保險 commercial insurance
養老保險 endowment insurance
社會保障體系 social security system
社會安全網 a net for social security
養老金投資 pension funds investment
居家養老服務 home-based elderly care services
第一寶寶
First Baby
New Zealand welcomes First Baby, as Prime Minister Jacinda Ardern has given birth to her first child, a "healthy baby girl". Ardern becomes the first female head of government in nearly 30 years to have a child while in office.
新西蘭總理傑辛達·阿德恩近日誕下一名健康的女嬰，新西蘭迎來"第一寶寶"。阿德恩是近30年來世界上首位在任內生育的女性政府首腦，這是她的第一個孩子。
➤ 阿德恩生於1980年，2008年成為新西蘭議會議員，去年1月當選工黨副領袖。7個月後，因工黨時任領袖請辭，她被推選為新黨首(was propelled into the job)。阿德恩和工黨雖然沒能贏得去年9月議會選舉，但憑藉成功組閣(through a coalition deal)，時年37歲的阿德恩成為新西蘭歷史上第三位女總理(the third woman to be the country's prime minister)。
➤ 美國有線電視新聞網報道稱，阿德恩是現代歷史上第二位在任內誕下寶寶的政府首腦(the second leader in modern times to give birth while in office)。上一位是前巴基斯坦女總理貝布托，她在1990年擔任總理期間生下了女兒。
➤ 阿德恩在新西蘭民眾中的支持率頗高。她一直工作到孕晚期(work until late into her pregnancy)，公開活動時常見有民眾撫摸她隆起的肚子(touch her stomach)，還送她"連體衣(onesies)"、"迷你版雨靴(miniature gumboots)"等禮物。
[相關詞彙]
孕產期福利 maternity benefits
懷孕歧視 pregnancy discrimination
阻礙事業發展 hinder career progression
度過試用期 pass probation period
實習生：馬青玲
訂閱CHINADAILY雙語手機報
Text "CD" to 10658000.
Twice a day (Mon-Fri), 5 yuan a month.
發短信CD到10658000
訂閱CHINADAILY手機報
週一至週五每日兩期，5元/月
客服短信：106580007835(免信息費)
合作郵箱：[email protected]
閱讀更多 中國日報雙語新聞 的文章
