聽力每日練習(xí) listen 2102 The?significance?of?international?taxation

 
2--Definitely. Professor Zhao is one of the best teacher in the Department of EconomicMangement. We are very lucky to be her class. From her lecture we can learn a lot of useful knoeledge.
 
1--Absolutely. From today's lecture, I have an entirely new understanding about the International Taxation. I quite agree with Profess Zhao on the point that international Taxation involves this national sovereignty and taxation rights and interests of the nations, but also have influece on the international flow the agent of pruduce and the international development of economy. Therefore, it is an essential political relations.
 
2--On the contrary. I have some reservations on this point. I do not think inernational Taxation has anything to do with the political relations. They belong to complete different fields. How can these two be mixed up?
 
1--Don't you know that politics is determined by economy which we learnt from philosophy in hight school?
 
2--Of course I know the theory, but I do not see in the real life. It's just a theory to me. As the defintion of Internalional Taxation says, it just refers to the tax distributing relationship among countries when two or more countries are exercising their rights to collect tax from the intemational tax payers. It just displays the economic relationship between countries：it has little connection with the politics.
 
1--I don't think so. As the development of the world globalization is the key word nowadays. Everything or everybody has a connection with others. No one dares to say that there is one thing or one person that is isolated in the world. Economics and politics are connected especially tight.
 
2--Well, I have a suggestion. We both write an essay on this topic and next lecture. Let's give our essays to Professor Zhao and see whether your or my theory is more reasonable. What do you think?
 
1--All right. Deal.
 
===================================
注解：
 
1.vivid生動(dòng)的  
2.sovereignty主權(quán)   
3.determined決定

===================================
譯文：
 
1--這節(jié)課真是既生動(dòng)又有趣啊。你認(rèn)為呢？
2--肯定的。趙老師是經(jīng)濟(jì)管理系最好的老師之一。我們能上她的課真是很幸運(yùn)啊。從她的課上我們能學(xué)到好多有用的知識(shí)。
1--絕對(duì)是這樣的。從今天的課上我對(duì)國(guó)際稅收這個(gè)概念有了一個(gè)全新的認(rèn)識(shí)。我特別同意趙老師講的那一點(diǎn)，她說國(guó)際稅收既涉及到一國(guó)的國(guó)家主權(quán)和稅收權(quán)益，又影響到生產(chǎn)要素的國(guó)際流動(dòng)和國(guó)際經(jīng)濟(jì)的發(fā)展，因此它是國(guó)際經(jīng)濟(jì)關(guān)系、乃至國(guó)際政治關(guān)系的重要組成部分。
2--我和你恰恰相反。我對(duì)那一點(diǎn)有保留意見。我不認(rèn)為國(guó)際稅收和國(guó)際政治之間有什么聯(lián)系。它們分屬完全不同的領(lǐng)域，兩者怎么能夠相提并論呢？
1--你難道不記得我們中學(xué)時(shí)學(xué)過的哲學(xué)知識(shí)嗎？經(jīng)濟(jì)決定政治。
2--我當(dāng)然知道這個(gè)理論。但是在現(xiàn)實(shí)生活中我并沒有理解這個(gè)理論。它對(duì)于我來說就是一條理論而已。正如國(guó)際稅收的定義所說，國(guó)際稅收是指兩個(gè)或兩個(gè)以上的國(guó)家，在對(duì)跨國(guó)納稅人行使各自的征稅權(quán)力的過程中，所發(fā)生的國(guó)家與國(guó)家之間的稅收分配關(guān)系。它只是體現(xiàn)了國(guó)家之間的經(jīng)濟(jì)關(guān)系，而和政治關(guān)系毫無關(guān)聯(lián)。
1--我不這樣認(rèn)為。隨著世界的發(fā)展，全球化這個(gè)詞已經(jīng)成了一個(gè)核心詞匯一每一件事或者每一個(gè)人都和其他事物或其他人聯(lián)系著。沒有人敢說有哪件事或哪個(gè)人是孤立在這個(gè)世界上的經(jīng)濟(jì)和政治的聯(lián)系尤為緊密。
2--嗯…我有個(gè)主意。我們各自寫一篇關(guān)于這個(gè)話題的文章，下節(jié)課交給趙老師讓她評(píng)判一下我們兩個(gè)的理論究竟誰的更合理一些。你認(rèn)為怎么樣？
1--好的。就這么說定了。