2018年英语四级翻译考试模拟题：结构性减税

2018年英语四级翻译考试模拟题：结构性减税

　　请将下面这段话翻译成英文：

　　结构性减税

　　结构性减税是指在总体税负适当降低的情况下，对税制内部实施结构性调整，在2008年12月初召开的中央经济工作会议中提出。结构性减税强调有选择的减税，是为了达到特定目标而针对特定群体、特定税种来削减税负水平。实行结构性减税，结合推进税制改革，用减税、退税或抵免的方式减轻税收负担，促进企业投资和居民消费，是实行积极财政政策的重要内容。

　　参考译文

　　Structural Tax Reduction

　　The structural tax reduction refers to the structural adjustment within the tax system in the appropriate reduction of the overall tax burden, which was brought forward at the Central Economic Work Conference held in December 2008. With the emphasis on the selective tax reduction, it is targeted at specific groups and tax items with the purpose of achieving specific goals. The important content of the proactive fiscal policy is to implement the structural tax reduction, reduce the tax burden by combining further tax system reform through tax reduction, rebates or offsets, stimulate corporate investments and household consumption.

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