Pay-as-You-Earn-翻译

PayasYouEarn(TakenfromBritishScenes)Everyweek,everyemployedmanandwomaninBritainhastopaytheStateacertainsumofmoneyasacompulsorycontributionforNationalInsuranceandNationalHealth,inreturnforwhichtheStateprovidescertainallowancesandservices,e.g.intimesofsicknessorunemployment.Thecontributionisdeductedfromsalarybytheemployer,whonormallyholdsacardforeachofhisemployeesonwhichhehastostickNationalInsuranceStampsboughtfromthePostOffice.Thesestampsactuallycostconsiderablymorethantheamountpaidbytheemployee;theemployerhastopaytherest.Self-employedpersonsbuytheirownstampsatspecialrates.Itshouldbenotedthateveryonehastopaythesecontributions,whetherornothehasoccasiontousethebenefitsheisentitledto.Itisthusquitepossibleforoneperson,ahealthybachelorforexample,topayinmorethanheeventuallygetsoutintheformofbenefits;whileanotherperson,suchasasicklyhusbandwithalargefamily,maygetoutmuchmorethanhepaysin.Thissharingofrisksistheessentialfeatureofinsurance.Theadvantageofinsurancetoeverybody,healthybachelorandsicklyhusbandalike,isprotectionandsecurity.Aswellasthesedeductionsfornationalinsurance,manypeoplesufferafurtherdeductionfromtheirsalaryforincometax.Theamountpayablevariesaccordingtosalaryanddomesticcircumstances.Incometaxisimposedfortheyearofassessmentbeginningon6April.For1991-1992thebasicrateof25percentappliestothefirst£23700oftaxableincome.Arateof40percentappliestoincomeabovethislevel.Theseratesapplytototalincome,includingbothearnedandinvestmentincome.Anumberofpersonalallowancesandreliefsreducetheamountofaperson’staxableincomecomparedwithgrossincome.Alltaxpayers,irrespectiveofsexormaritalstatus,areentitledtoapersonalallowanceagainstincomefromallsources.Marriedwomenpaytheirowntaxonthebasisoftheirownincome.Inaddition,thereisamarriedcouple’sallowance,whichgoestothehusbandinthefirstinstance.However,ifhisincomeisnothighenoughtouseitinfull,hecantransfertheunusedportiontohiswife,tosetagainstherincome.Thecurrentvaluesofthemainallowancesare£3295forthepersonalallowanceand£1720forthemarriedcouple’sallowance.Thepersonalinequalitiesofwealthandincomearepartlyreducedthroughthetaxsystem.Asyetthereisnotaxoncapitalassets,butwhenapersondiesaproportionofhisassetsistransferredtothestateintheformofdeathduties,whichamountto10%onanestateof£20000,50%onthewholeofanestateof£100000,and80%onamillionpoundsormore;butmanyrichpeopletransferpartoftheirassetstotheirfamilieslongbeforetheydie.Greatinequalitypersists.ItmaybelessthaninmanyotherWesterncountries,anditiscertainlydeclining.1.Everyweek,everyemployedmanandwomaninBritainhastopaytheStateacertainsumofmoneyasacompulsorycontributionforNationalInsuranceandNationalHealth,inreturnforwhichtheStateprovidescertainallowancesandservices,e.g.intimesofsicknessorunemployment.在英国，无论男人或女人，每一个有工作的人都有必须向政府缴纳一定数目的钱作为对国家保险和国家医疗保健的强制贡献。作为回报，他们在失业或生病的时候国家会提供一定的津贴和服务。2.Thecontributionisdeductedfromsalarybytheemployer,whonormallyholdsacardforeachofhisemployeesonwhichhehastostickNationalInsuranceStampsboughtfromthePostOffice.这部分钱，会由雇主直接从员工的工资中扣除。雇主手中保有每个雇员各自的社保卡，雇主用扣除的钱从邮局买来社会保险标志贴在每一个员工的卡上。3.Thesestampsactuallycostconsiderablymorethantheamountpaidbytheemployee;theemployerhastopaytherest.通常购买这会保障标志的花费会比从雇员工资中扣除的钱多，这其中的差额，由雇主补齐。4.Self-employedpersonsbuytheirownstampsatspecialrates.个体经营者会按照规定的不同的比例自行购买自己的社保标志。5.Itshouldbenotedthateveryonehastopaythesecontributions,whetherornothehasoccasiontousethebenefitsheisentitledto.需要注意的是，无论是否可以享受到社会福利，每一个人都必须要支付这些钱。6.Itisthusquitepossibleforoneperson,ahealthybachelorforexample,topayinmorethanheeventuallygetsoutintheformofbenefits;whileanotherperson,suchasasicklyhusbandwithalargefamily,maygetoutmuchmorethanhepaysin.有时可能出现这样的情况，比如，一个健康的单身汉，支付的钱比他得到的福利多；而对于一个有着庞大家庭已婚多病的男人，很有可能他得到的福利比他支付的钱多。7.Thissharingofrisksistheessentialfeatureofinsurance.这种风险分担机制是保险的基本特征。8.Theadvantageofinsurancetoeverybody,healthybachelorandsicklyhusbandalike,isprotectionandsecurity.无论对于健康的单身汉还是多病的已婚男人，保护和保障是保险给予所有人的好处。9.Aswellasthesedeductionsfornationalinsurance,manypeoplesufferafurtherdeductionfromtheirsalaryforincometax.在扣除社会保险的同时，很多人还必须从他们的收入中扣除所得税。10.Theamountpayablevariesaccordingtosalaryanddomesticcircumstances.根据收入和家庭情况的不同，支付的总额是不同的。11.Incometaxisimposedfortheyearofassessmentbeginningon6April.自4月6日开始，对一年的收入进行评估，征收收入所得税。12.For1991-1992thebasicrateof25percentappliestothefirst£23700oftaxableincome.在1991到1992年期间，对于收入不超过23700磅的部分，征收税率为25%13.Arateof40percentappliestoincomeabovethislevel.超出部分税率为40%。14.Theseratesapplytototalincome,includingbothearnedandinvestmentincome.这些税率是针对全部收入进行评估的，其中包括挣得的工资和投资的所得。15.Anumberofpersonalallowancesandreliefsreducetheamountofaperson’staxableincomecomparedwithgrossincome.有些人的补贴和救济会使得个人应纳税的收入比总收入少。16.Alltaxpayers,irrespectiveofsexormaritalstatus,areentitledtoapersonalallowanceagainstincomefromallsources.不考虑性别和婚姻情况，所有的纳税人都有使用个人免税额来抵消一部分税款的权利。17.Marriedwomenpaytheirowntaxonthebasisoftheirownincome.已婚妇女以她们自己的收入水平上税。18.Inaddition,thereisamarriedcouple’sallowance,whichgoestothehusbandinthefirstinstance.另外，对于已婚夫妇的免税额，是以丈夫为第一顺序的。19.However,ifhisincomeisnothighenoughtouseitinfull,hecantransfertheunusedport