苹果是“美国最大的逃税者之一”_财经新闻

苹果是“美国最大的逃税者之一”

文章来源：未知文章作者：enread 发布时间：2013-05-21 08:25 字体： [大中小]　进入论坛

(单词翻译:双击或拖选)

Apple has been accused of being "among America's largest tax avoiders" by a Senate committee.

苹果被参议院一个委员会指责为“美国最大的逃税者之一”。

The committee said Apple had used "a complex web of offshore¹ entities²" to avoid paying billions of dollars in US income taxes.

Apple chief Tim Cook will go before the panel on Tuesday. In prepared testimony³ Apple said it did not use tax gimmicks⁴.

The committee said there was no indication it had done anything illegal.

Apple has a cash stockpile of $145bn (£95bn), but the committee said $102bn of this was held offshore.

The company says it is one of the largest taxpayers⁵ in the US, having paid $6bn in federal corporate⁶ income tax in the 2012 fiscal⁷ year.

The Senate Permanent Subcommittee on Investigations⁸ has been examining "methods employed by multinational⁹ corporations to shift profits offshore".

Some large firms in the US have come under fire for their reluctance¹⁰ to repatriate¹¹ their foreign earnings¹² as they could face a top tax rate of 35%.

US corporation tax is one of the highest in the world at 35%. However, companies typically pay far less, thanks to numerous deductions¹³（扣除） and exemptions¹⁴（免税额）.

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收听单词发音

1 offshore
adj.海面的，吹向海面的；adv.向海面
参考例句：
A big program of oil exploration has begun offshore.一个大规模的石油勘探计划正在近海展开。 A gentle current carried them slowly offshore.和缓的潮流慢慢地把他们带离了海岸。

2 entities
实体对像；实体，独立存在体，实际存在物( entity的名词复数 )
参考例句：
Our newspaper and our printing business form separate corporate entities. 我们的报纸和印刷业形成相对独立的企业实体。 The North American continent is made up of three great structural entities. 北美大陆是由三个构造单元组成的。

3 testimony
n.证词；见证，证明
参考例句：
The testimony given by him is dubious.他所作的证据是可疑的。 He was called in to bear testimony to what the police officer said.他被传入为警官所说的话作证。

4 gimmicks
n.花招，诡计，骗人的玩意儿( gimmick的名词复数 )
参考例句：
Financial institutions are also often expected yield of gimmicks. 金融机构也往往以预期收益率为噱头。来自互联网 However these are just marketing gimmicks that propagate the myth. 然而这些只是噱头的营销传播的神话。来自互联网

5 taxpayers
纳税人，纳税的机构( taxpayer的名词复数 )
参考例句：
Finance for education comes from taxpayers. 教育经费来自纳税人。 She was declaiming against the waste of the taxpayers' money. 她慷慨陈词猛烈抨击对纳税人金钱的浪费。

6 corporate
adj.共同的，全体的；公司的，企业的
参考例句：
This is our corporate responsibility.这是我们共同的责任。 His corporate's life will be as short as a rabbit's tail.他的公司的寿命是兔子尾巴长不了。

7 fiscal
adj.财政的，会计的，国库的，国库岁入的
参考例句：
The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。 The government has two basic strategies of fiscal policy available.政府有两个可行的财政政策基本战略。

8 investigations
（正式的）调查( investigation的名词复数 )；侦查；科学研究；学术研究
参考例句：
His investigations were intensive and thorough but revealed nothing. 他进行了深入彻底的调查，但没有发现什么。 He often sent them out to make investigations. 他常常派他们出去作调查。

9 multinational
adj.多国的，多种国籍的；n.多国籍公司，跨国公司
参考例句：
The firm was taken over by a multinational consulting firm.这家公司被一个跨国咨询公司收购。 He analyzed the relationship between multinational corporations and under-developed countries.他分析了跨国公司和不发达国家之间的关系。

10 reluctance
n.厌恶，讨厌，勉强，不情愿
参考例句：
The police released Andrew with reluctance.警方勉强把安德鲁放走了。 He showed the greatest reluctance to make a reply.他表示很不愿意答复。

11 repatriate
v.遣返；返回；n.被遣返回国者
参考例句：
The government safely repatriates victims.政府安全遣返了受害者。 In this part,you need to formulate in detail repatriate the plan.在这一部分，你需要制定详细的归国计划。

12 earnings
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%。

13 deductions
扣除( deduction的名词复数 )；结论；扣除的量；推演
参考例句：
Many of the older officers trusted agents sightings more than cryptanalysts'deductions. 许多年纪比较大的军官往往相信特务的发现，而不怎么相信密码分析员的推断。 You know how you rush at things,jump to conclusions without proper deductions. 你知道你处理问题是多么仓促，毫无合适的演绎就仓促下结论。

14 exemptions
n.（义务等的）免除( exemption的名词复数 )；免（税）；（收入中的）免税额
参考例句：
The exemptions for interpretive rules, policy statements, and procedural rules have just been discussed. 有关解释性规则、政策说明和程序规则的免责我们刚刚讨论过。来自英汉非文学 - 行政法 A: The regulation outlines specific exemptions for some WPM. 答：该规定概述了某些木质包装材料的特定的例外情形。来自互联网

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