一周新聞熱詞榜，一網(wǎng)打盡trending news。CHINADAILY手機(jī)報(bào)新一期熱詞榜發(fā)榜啦！

本周的新聞熱詞有：

1.'個(gè)稅法'修正案草案初審

2.我國(guó)設(shè)'中國(guó)農(nóng)民豐收節(jié)'

3.'超級(jí)高鐵'試驗(yàn)線正搭建

4.養(yǎng)老金建'中央調(diào)劑制度'

5.新西蘭總理誕'第一寶寶'

1. 個(gè)人所得稅法

individual income tax law

請(qǐng)看例句：

A draft amendment to the individual income tax law has been submitted for a first reading at a bimonthly session of the National People's Congress Standing Committee. Specific personal income tax changes that aim to reduce taxpayer burdens and boost consumption are expected after the proposed changes receive regulatory approval.

近日，個(gè)人所得稅法修正案草案提請(qǐng)全國(guó)人大常委會(huì)初次審議。此次提交審議的草案通過(guò)后，有望出臺(tái)減輕納稅人負(fù)擔(dān)、刺激消費(fèi)等個(gè)人所得稅具體改革措施。

個(gè)人所得稅法修正案草案的亮點(diǎn)有：

起征點(diǎn)提高 raise the threshold

The draft amendment raises the threshold for personal income tax from 3,500 yuan to 5,000 yuan per month, or 60,000 yuan per year.

草案將個(gè)稅起征點(diǎn)由之前的3500元上調(diào)至5000元/月(6萬(wàn)元/年)。

專項(xiàng)附加扣除 special expense deductions

The draft amendment adds special expense deductions for items like children's education, continuing education, treatment for serious diseases, as well as housing loan interest and rent.

草案首次增加子女教育支出、繼續(xù)教育支出、大病醫(yī)療支出、住房貸款利息和住房租金等專項(xiàng)附加扣除。

稅率變化 changes in tax rates

擴(kuò)大3%、10%、20%三檔低稅率的級(jí)距，3%稅率(tax rate)的級(jí)距擴(kuò)大一倍，現(xiàn)行稅率為10%的部分所得的稅率降為3%；大幅擴(kuò)大10%稅率的級(jí)距，現(xiàn)行稅率為20%的所得，以及現(xiàn)行稅率為25%的部分所得的稅率降為10%；現(xiàn)行稅率為25%的部分所得的稅率降為20%；相應(yīng)縮小25%稅率的級(jí)距，30%、35%、45%這三檔較高稅率的級(jí)距保持不變。

If the revisions are adopted, those whose monthly salary ranges from 5,000 yuan to 20,000 yuan will see their tax cut by over 50% and those whose monthly salary ranges from 20,000 to 80,000 will see their tax cut by 10-50%.

如果草案通過(guò)，月收入在5000元至2萬(wàn)元之間的人納稅額將減半，月收入在2萬(wàn)元至8萬(wàn)元之間的人納稅額將減少10%到50%。

綜合征稅 comprehensive income taxation

現(xiàn)行個(gè)人所得稅法采用"分類征稅"方式，即將應(yīng)稅所得分為11類，實(shí)行不同征稅辦法。草案將11類中的4類，即工資薪金(salary)、勞務(wù)報(bào)酬(remuneration for personal service)、稿酬(remuneration)、特許權(quán)使用費(fèi)(royalty)等4項(xiàng)勞動(dòng)性所得納入綜合征稅范圍，適用統(tǒng)一的超額累進(jìn)稅率。

反避稅條款 anti-tax avoidance clause

The draft amendment also adds an anti-tax avoidance clause, empowering tax authorities to adjust tax rates when individuals transfer property in violation of independent trading. Individuals will also be subject to the clause when they evade taxes through overseas tax havens or obtain improper tax benefits by organizing unlawful commercial activities.

草案增加了反避稅規(guī)定，針對(duì)個(gè)人不按獨(dú)立交易原則轉(zhuǎn)讓財(cái)產(chǎn)、在境外避稅地避稅、實(shí)施不合理商業(yè)安排獲取不當(dāng)稅收利益等避稅行為，賦予稅務(wù)機(jī)關(guān)按合理方法進(jìn)行納稅調(diào)整的權(quán)力。

[相關(guān)詞匯]

起征點(diǎn) tax exemption threshold

九級(jí)征稅級(jí)別 nine-bracket system

課稅負(fù)擔(dān) tax burdens

收入分配 distribution of income

納稅人 taxpayer

中低收入人群 medium and low-income population

累進(jìn)稅制 progressive taxing mechanism

減少稅級(jí) downsizing tax brackets

稅收 tax revenue

實(shí)得工資 take-home pay

全額工資 gross income

營(yíng)業(yè)稅 business tax

企業(yè)所得稅 income tax for enterprises

避稅 tax avoidance

逃稅 tax evasion

代扣代繳 withhold and remit tax

稅收優(yōu)惠 tax preference

2. 中國(guó)農(nóng)民豐收節(jié)

Chinese Farmers' Harvest Festival

請(qǐng)看例句：

Chinese Farmers' Harvest Festival, the first in China created specially for farmers, reflects the high priority the central government places on agriculture, rural areas and rural people, as well as its determination to see a thriving agricultural industry, beautiful countryside and well-off farmers.

"中國(guó)農(nóng)民豐收節(jié)"是第一個(gè)專為農(nóng)民設(shè)立的節(jié)日。設(shè)立這一節(jié)日反映了黨中央對(duì)"三農(nóng)"工作高度重視，以及確保農(nóng)業(yè)繁榮、農(nóng)村美麗、農(nóng)民富足的決心。

經(jīng)黨中央批準(zhǔn)、國(guó)務(wù)院批復(fù)，自2018年起我國(guó)將每年農(nóng)歷秋分(autumn equinox)設(shè)立為"中國(guó)農(nóng)民豐收節(jié)"。為何將"中國(guó)農(nóng)民豐收節(jié)"設(shè)立在秋分？農(nóng)業(yè)農(nóng)村部部長(zhǎng)韓長(zhǎng)賦透露主要是基于三方面的考慮。

從節(jié)氣上看，春種秋收，春華秋實(shí)，秋分時(shí)節(jié)碩果累累，最能體現(xiàn)豐收(it's the best time to celebrate the harvest)。

從區(qū)域上看，我國(guó)地域遼闊、物產(chǎn)豐富，各地收獲的時(shí)節(jié)有所不同，但多數(shù)地方都在秋季(Although climates and crops differ in various parts of China, most crops mature in autumn)，秋收作物是大頭。

從民俗上看，我們國(guó)家有十幾個(gè)少數(shù)民族有慶祝豐收的傳統(tǒng)節(jié)日(ethnic groups in China have their own festivals at harvest time)，大多都在下半年。在國(guó)家層面設(shè)立一個(gè)各民族共同參與、共慶豐收的節(jié)日，有利于促進(jìn)中華民族大家庭的和睦團(tuán)結(jié)和發(fā)展(to enhance harmony and development of the Chinese nation)。

"中國(guó)農(nóng)民豐收節(jié)"會(huì)有哪些慶祝活動(dòng)？

The festival should celebrate farmers, and they are encouraged to think of their own ways to celebrate harvest, Han said.

韓長(zhǎng)賦說(shuō)，這是農(nóng)民的節(jié)日，鼓勵(lì)農(nóng)民用自己的方式慶祝豐收。

Some activities will be held nationwide, but most of the celebration will take place at a local level derived from local customs, he said, adding that local governments could host various activities for the festival, such as folk culture performances, food tasting, feasting and sightseeing.

會(huì)舉辦一些全國(guó)性的活動(dòng)，但大部分慶祝活動(dòng)都會(huì)結(jié)合當(dāng)?shù)氐拿袼孜幕归_，當(dāng)?shù)卣梢越M織開展民俗文化表演、食物品嘗、美食及觀光活動(dòng)。

[相關(guān)詞匯]

鄉(xiāng)村治理體系 rural governance model

農(nóng)業(yè)農(nóng)村現(xiàn)代化 modernization of agriculture and rural areas

"三農(nóng)"問(wèn)題(農(nóng)業(yè)農(nóng)村農(nóng)民問(wèn)題) issues relating to agriculture, rural areas, and rural people

產(chǎn)業(yè)興旺、生態(tài)宜居、鄉(xiāng)風(fēng)文明、治理有效、生活富裕 to build rural areas with thriving businesses, pleasant living environments, social etiquette and civility, effective governance, and prosperity

3. 超級(jí)高鐵

super high-speed train

請(qǐng)看例句：

At the World Transport Convention 2018 held in Beijing on Tuesday, chief professor of Southwest Jiaotong University Zhang Weihua told the media that China is exploring super high-speed trains that can travel at 1,500 kilometers per hour.

19日，西南交通大學(xué)首席教授張衛(wèi)華在北京舉行的2018世界交通運(yùn)輸大會(huì)上向媒體表示，我國(guó)正在探索時(shí)速達(dá)1500公里的超級(jí)高鐵。

張衛(wèi)華認(rèn)為，高速磁懸浮軌道交通(high-speed magnetic suspension rail transport)將成為未來(lái)軌道交通技術(shù)發(fā)展的主攻方向。他透露，目前我國(guó)正在成都搭建的比例模型車試驗(yàn)線(scale model train test line)采用"高溫超導(dǎo)磁懸浮真空管"技術(shù)(high-temperature superconductivity magnetic suspension plus vacuum valve technology)，預(yù)計(jì)今年底前將建成并投入試驗(yàn)測(cè)試，最快將于2021年4月達(dá)到1500公里試驗(yàn)時(shí)速。屆時(shí)所有超高速磁懸浮列車(ultrahigh-speed maglev)試驗(yàn)都可以在此進(jìn)行。

截至2017年底，我國(guó)高速鐵路運(yùn)營(yíng)里程(operating mileage)達(dá)2.5萬(wàn)公里，約為世界高速鐵路運(yùn)營(yíng)總里程的2/3，設(shè)計(jì)速度(design speed)最高為350-380公里/小時(shí)，上線運(yùn)營(yíng)列車達(dá)5200列，已成為名副其實(shí)的高鐵大國(guó)。

[相關(guān)詞匯]

真空管 vacuum tube

減少摩擦和阻力 reduce friction and resistance

超高速磁懸浮列車 ultrahigh-speed maglev

縮短行程 cut the journey

4. 中央調(diào)劑制度

central adjustment system

請(qǐng)看例句：

China will establish a central adjustment system for basic pension funds of enterprise employees to balance payment burdens of local governments, according to an official document.

根據(jù)一項(xiàng)官方文件，我國(guó)將建立企業(yè)職工基本養(yǎng)老保險(xiǎn)金中央調(diào)劑制度，以均衡地方政府的養(yǎng)老金負(fù)擔(dān)。

國(guó)務(wù)院日前印發(fā)通知，決定建立養(yǎng)老保險(xiǎn)基金中央調(diào)劑制度(a central adjustment system for basic pension funds)。主要內(nèi)容是，在現(xiàn)行企業(yè)職工基本養(yǎng)老保險(xiǎn)省級(jí)統(tǒng)籌基礎(chǔ)上，建立養(yǎng)老保險(xiǎn)中央調(diào)劑基金，對(duì)各省份養(yǎng)老保險(xiǎn)基金進(jìn)行適度調(diào)劑(a central adjustment fund will be set up to regulate pension funds in various provincial regions)，確保基本養(yǎng)老金按時(shí)足額發(fā)放(help guarantee timely and complete payments to retirees)。

一是中央調(diào)劑基金由各省份養(yǎng)老保險(xiǎn)基金上解的資金構(gòu)成(the adjustment fund draws a certain portion from the provincial capital pool)，按照各省份職工平均工資的90%和在職應(yīng)參保人數(shù)作為計(jì)算上解額的基數(shù)，上解比例從3%起步，逐步提高。

二是中央調(diào)劑基金實(shí)行以收定支(distribution of the adjustment fund will be based on scale of the capital pool)，當(dāng)年籌集的資金按照人均定額撥付的辦法全部撥付地方。

三是中央調(diào)劑基金納入中央級(jí)社會(huì)保障基金財(cái)政專戶(the adjustment fund is managed by a special account of the central social security fund)，實(shí)行收支兩條線管理，專款專用，不得用于平衡財(cái)政預(yù)算。

四是現(xiàn)行中央財(cái)政補(bǔ)助政策和補(bǔ)助方式不變(the central government will continue supporting local governments in pension distributions)，省級(jí)政府要切實(shí)承擔(dān)確保基本養(yǎng)老金按時(shí)足額發(fā)放和彌補(bǔ)養(yǎng)老保險(xiǎn)基金缺口的主體責(zé)任。

[相關(guān)詞匯]

商業(yè)保險(xiǎn) commercial insurance

養(yǎng)老保險(xiǎn) endowment insurance

社會(huì)保障體系 social security system

社會(huì)安全網(wǎng) a net for social security

養(yǎng)老金投資 pension funds investment

居家養(yǎng)老服務(wù) home-based elderly care services

5. 第一寶寶

First Baby

請(qǐng)看例句：

New Zealand welcomes First Baby, as Prime Minister Jacinda Ardern has given birth to her first child, a "healthy baby girl". Ardern becomes the first female head of government in nearly 30 years to have a child while in office.

新西蘭總理杰辛達(dá)·阿德恩近日誕下一名健康的女嬰，新西蘭迎來(lái)"第一寶寶"。阿德恩是近30年來(lái)世界上首位在任內(nèi)生育的女性政府首腦，這是她的第一個(gè)孩子。

阿德恩21日在奧克蘭市醫(yī)院誕下一名女嬰，成為新西蘭歷史上首位在任內(nèi)生育(give birth while in office)的女總理。阿德恩在社交媒體曬出全家福，她寫道："非常幸運(yùn)能夠有一個(gè)健康的女嬰，她下午4時(shí)45分出生，體重3.31公斤。"接下來(lái)六周阿德恩將休產(chǎn)假(take maternity leave)，其間將由副總理溫斯頓·皮得斯充任代總理(serve as acting prime minister)。

阿德恩生于1980年，2008年成為新西蘭議會(huì)議員，去年1月當(dāng)選工黨副領(lǐng)袖。7個(gè)月后，因工黨時(shí)任領(lǐng)袖請(qǐng)辭，她被推選為新黨首(was propelled into the job)。阿德恩和工黨雖然沒(méi)能贏得去年9月議會(huì)選舉，但憑借成功組閣(through a coalition deal)，時(shí)年37歲的阿德恩成為新西蘭歷史上第三位女總理(the third woman to be the country's prime minister)。

美國(guó)有線電視新聞網(wǎng)報(bào)道稱，阿德恩是現(xiàn)代歷史上第二位在任內(nèi)誕下寶寶的政府首腦(the second leader in modern times to give birth while in office)。上一位是前巴基斯坦女總理貝布托，她在1990年擔(dān)任總理期間生下了女兒。

阿德恩在新西蘭民眾中的支持率頗高。她一直工作到孕晚期(work until late into her pregnancy)，公開活動(dòng)時(shí)常見有民眾撫摸她隆起的肚子(touch her stomach)，還送她"連體衣(onesies)"、"迷你版雨靴(miniature gumboots)"等禮物。

[相關(guān)詞匯]

孕產(chǎn)期福利 maternity benefits

懷孕歧視 pregnancy discrimination

阻礙事業(yè)發(fā)展 hinder career progression

度過(guò)試用期 pass probation period

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（來(lái)源：CHINADAILY手機(jī)報(bào) 編輯：彭娜、馬文英、丹妮、實(shí)習(xí)生馬青玲）