英语翻译Every week,every employed man and woman in Britain has t

英语翻译
Every week,every employed man and woman in Britain has to pay the State a certain sum of money as a compulsory contribution for National Insurance and National Health,in return for which the State provides certain allowances and services,e.g.in times of sickness or unemployment.The contribution is deducted from salary by the employer,who normally holds a card for each of his employees on which he has to stick National Insurance Stamps bought from the Post Office.These stamps actually cost considerably more than the amount paid by the employee; the employer has to pay the rest.Self-employed persons buy their own stamps at special rates.
It should be noted that everyone has to pay these contributions,whether or not he has occasion to use the benefits he is entitled to.It is thus quite possible for one person,a healthy bachelor for example,to pay in more than he eventually gets out in the form of benefits; while another person,such as a sickly husband with a large family may get out much more than he pays in.This sharing of risks is the essential feature of insurance.The advantage of insurance to everybody,healthy bachelor and sickly husband alike,is protection and security.
As well as these deductions for national insurance,many people suffer a further deduction from their salary for income tax.The amount payable varies according to salary and domestic circumstances.Income tax is imposed for the year of assessment beginning on 6 April.For 1991-1992 the basic rate of 25 percent applies to the first 23700 of taxable income.A rate of 40 percent applies to income above this level.These rates apply to total income,including both earned and investment income.
A number of personal allowances and relieves reduce the amount of a person’s taxable income compared with gross income.All taxpayers,irrespective of sex or marital status,are entitled to a personal allowance against income from all sources.Married women pay their own tax on the basis of their own income.In addition,there is a married couple’s allowance,which goes to the husband in the first instance.However,if his income is not high enough to use it in full,he can transfer the unused portion to his wife,to set against her income.The current values of the main allowances are 3295 for the personal allowance and 1720 for the married couple’s allowance.
The personal inequalities of wealth and income are partly reduced through the tax system.As yet there is no tax on capital assets,but when a person dies a proportion of his assets is transferred to the state in the form of death duties,which amount to 10% on an estate of 20000,50% on the whole of an estate of 100000,and 80% on a million pounds or more; but many rich people transfer part pf their assets to their families long before they die.Great inequality persists.It may be less than in many other Western countries,and it is certainly declining.

每周,在英国的所有雇员都必须付给州政府一笔强制性国家保险和国家医疗基金,作为该州提供的补助和服务——如医疗、失业方面——的补偿.这笔基金由雇主代扣代缴.通常情况下雇主有每个雇员的卡,每张卡上必须黏贴从邮局购买的国家保险邮票.这些邮票实际面额大大高于雇员支付的金额,多出部分由雇主支付.个体户需购买特殊比率的邮票.
值得注意的是无论是否真正得到收益,每个人都必须支付这笔强制基金.这样就很可能出现,举例来说,健康的博士支付的比他实际的得到的多,而体弱且有大家庭的丈夫得到的比支付的多的情况.由此看来,这种基金和保险一样有共享风险的本质.对大众来说,保险的优点在于健康的博士和体弱的丈夫都得到了保护和保障.
除了以上国家保险,大部分人在纳个人所得税时还可以从收入中抵扣更多项目.应付的个人所得税根据个人工资和国内总体情况的不同而不同.个人所得税在每年的4月6日汇算.1991年至1992年,应纳税所得额中0-23700磅的税率是25％,23700磅以上的税率是40％.税率适用于劳务所得和投资所得.
补助和减免可以从个人总收入中降低应纳税所得额.所有纳税人,无论性别和婚姻状况,都可以从各种收入中享受个人的补助.已婚女子对其所得付税.而丈夫在计税时可以首先抵扣夫妻补助.如果他的收入还不够完全抵扣这些补助,未抵扣完部分可以转给妻子继续抵扣.目前的补助金额主要为：个人3295磅,夫妻1720磅（每人?）.
税收系统可以减少个人的财富和收入不均.截至目前,资本利得税还未开征,但对去世后的财产转移征收死亡税（遗产税?）.资产价值在20000磅以下的,税率为10％；资产价值在10000（or 100000?）磅以下的,税率为50％；资产价值在1000000磅以上的,税率为80％.但是许多有钱人在死前就将资产转移给家人.虽然巨大的贫富差距仍然存在,但比起其它西方国家这种情况已经较少,并在不断降低.