2001年英语专八阅读真题

　　TEXT F

　　First read the question.?

　　32. The writer of the passage mainly intends to___.?

　　A. criticize Germany’s tax system?

　　B. help companies ease their tax burden?

　　C. examine the current corporate tax rates?

　　D. propose ways to reform the tax system?

　　Now go through TEXT F quickly to answer question32.?

　　One major reason for Germany’s high unemployment and the evident weakness o f businessinvestment is the nature of the tax system, which tends to discourage both individual effortand investment. Nominal corporate tax rates are, in fact , very high and it is these rates thatpotential investors primarily look at. Ho wever, the actual burden borne by companies is not asgreat as it might seem, be cause the tax base is fairly narrow. This combination in itself tendto encourag e tax avoidance at both the personal and corporate levels. Moreover, by international standards, firms in Germany are still taxed quite heavily.?

　　A reform of corporate taxation, therefore, should start by, reducing tax r ates, cuttingsubsidies and broadening the taxable base. The resulting positive impact on growth would bereinforced if there were also a substantial easing of the net burden.?

　　How do the current plans for a reform of corporate taxation measure up to these goals?The overall tax burden on companies is to be brought down significa ntly, with the ceiling of35 % being set. To this end, a dramatic reduction in t he corporate tax on retained earningsis planned. The related drop in revenues i s to be offset by changes in the rules governing taxbreaks.?

　　An approach incorporating these basic features would be a welcome step. I f realized in itspresents form, it should ensure that the objective of making t ax rates more attractive forbusinesses is achieved. At the same time, however, it would be unfortunate if an excessivebroadening of the taxable base made it i mpossible to attain the equally important goal ofproviding relief.?

　　Comprehensive tax reform is needed in Germany to spur investment and to cre ate new jobs,thus putting the economy on a higher growth path. The drop in reve nues caused by the taxrelief granted to both companies and households would, in time, be at least partially offset bythe larger volume of tax receipts produce d by economic growth. The gaps that remainedshould primarily be closed through spending cuts. If measure of this sort proved inadequate,then, as a last resort , an increase in indirect taxes could perhaps be considered.?

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