把英汉语翻译英语成中文，谢谢！

来源：蜘蛛抓取(WebSpider) 时间：2011-10-22 05:26 标签： 英语翻译
请把以下中文句子翻译成英语，谢谢。请把以下中文句子翻译成英语，谢谢。1、在过去的20到30年间-知识宝库
你可能对下面的信息感兴趣英语外文翻译 请把下面一段文字翻译成简体中文,谢谢!
CORPORATE TAX REFORM: LISTENING TO CORPORAT AMERICA                      Christopher H. HannaABSTRACTIn the last few years, academics, practitioners and government officials haveengaged in serious discussions in reforming the U.S. corporate income tax system. Some,if not much of the discussion, has focused on maintaining the competitiveness of U.S.corporations in a global economy. As a result, some have argued that the U.S. needs toreduce its top corporate tax rate from 35 percent, which is currently among the highest ofthe 30 OECD countries, to a rate around 30 percent or even lower. Others have maintainedthat the U.S. needs to enact specific or targeted tax incentives, such as expensing of allequipment purchases. In discussing reform of the U.S. corporate income tax system, oneaspect of reform seems to be consistently overlooked, ignored or marginalized: the impactreform will have on the financial statements of the Fortune 500 companies and otherpublicly held corporations, which I focus on and refer to as “Corporate America.” InCorporate America, the overwhelming emphasis is on a corporation’s net income, earningsper share (EPS) and effective tax rate. The different types of corporate tax reform mayhave a significantly differently impact on a corporation’s net income, EPS and effective taxrate. Consequently, because of Corporate America’s focus on net income, EPS and theeffective tax rate, the effectiveness of the various types of corporate tax reform may begreatly impacted by the form. For example, if economists agree that a directed taxpreference is needed to stimulate economic expansion, the form of the tax preference andits impact on Corporate America’s financial statements may significantly affect theeffectiveness of the tax preference. As a result, in determining the form of corporate taxreform, whether major or minor reform, it is critical to look at the impact on CorporateAmerica’s financial statements.
09-12-02 &
企业税收改革：克里斯托福汉娜 摘要 在过去几年中，学者，业内人士和政府官员认真的讨论美国改革企业所得税制度。讨论主要集中在 如何保持美国公司在全球经济中的竞争力。讨论的结果是，有些人认为，美国需要减少那些支柱企业的35%的高税收，目前为止这是30个经合组织国家中最高的，应该从百分之三十五的高税收降到百分之三十左右甚至更低。其他一些保守派认为美国需要制定具体的或有针对性的税收优惠，如所有费用化，设备采购。在讨论美国的企业所得税制度中，有一项改革改革方面似乎一直忽视，忽略或排斥,即改革对世界前500强公司以及国有企业的影响，就是我所说的“美国化公司”。所谓“美国化公司”即主要强调的重点是一家公司的纯收入，利润 每股收益（EPS）和有效税率。企业税收改革的不同类型的会对一家公司的净利润，每股收益和有效税率产生不同的影响 。因此，由于美国公司的重点在于净收入，每股收益和有效税率，不同类型企业税收改革的有效性会由于改革产生极大的影响。比如说，经济学家认为，直接税收优惠必须能刺激经济的发展，税收优惠的形式以及美国公司的财务报表对税收优惠的有效性产生重大的影响。因此，在确定合适的企业所得税的形式 改革，无论是主要的或次要的改革，关键是看对 美国公司的财务报表的影响。
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