托福词汇之“填补漏洞”

　　据报道，个人所得税税制改革有望今年启动，目标是由现行的分类个税税制转向综合和分类相结合的个税税制。我国目前的分类税制存在较多的逃税避税漏洞，如对不同的所得项目采取不同税率和扣除，易造成纳税人分解收入、多次扣除费用的危险。

　　请看《中国日报》相关报道：Taxation authorities are mulling reform of the personal incometax system by clubbing total income under one head and lowering the top rate tocheck evasion and simplify computation.

　　Currently, taxpayers pay personal income tax on 11 different categorieswith different thresholds and rates, which presents loopholes to high-incomeearners who might divide their income into several categories for evasion, headded.

　　由报道可知，“漏洞”相应的英文表达为“loophole”。Loophole原指“墙上的小洞或小缝”，尤指“窥孔”或“枪眼”(通过这个小洞可以进行射击)。

　　现在人们常用loophole的引申意：an omission or ambiguity in the wording of a contract orlaw that provides a means of evading compliance(合同或法律词句中的疏漏给人们提供了规避合约的方法)，如：aloophole in the tax laws/a tax loophole(税法中的一个漏洞)。

　　日常应用上，loophole常和动词“plug/close”搭配，表示“填补漏洞”。相比较而言，动词“plug”(用塞塞紧)更为形象生动，如：Thetax reform aims to plug loopholes by clubbing total income under one head tocheck evasion.(这次税制改革力在通过实施综合税制来填补税则上潜在的逃税漏洞。)