低税环境the low-tax environment
免关税tariff-free
利得税profits tax
李嘉诚支持征收销售税，扩阔税基。
Mr Li supported the implementation of a sales tax to help widen the tax base.
车辆首次登记税motor vehicle first registration tax
两地间某些制品的关税将撤销。
Tariffs will be eliminated on certain manufactured goods traded between the two places.
取消遗产税后，最大的得益者是中产。
It is the middle class that will benefit most if we abolish estate duty.
股票交易印花税stamp duty on stock transactions
促请政府减税，减轻纳税人负担pressed the government to reduce taxes and ease taxpayers' financial burdens
宣布增加汽车首次登记税announced tax increases for vehicle registration
政府昨日宣布，护盾行动的捐款可作扣税用。
Donations to Project Shield were declared tax-deductible yesterday.
政府为免继续入不敷支，考虑开征销售税，不过尚未落实。
Officials have left open the possibility of introducing a sales tax amid fears the Government might continue to spend more than it raises in tax.
政府消息来源指出，由于地铁私有化收益少于预期，本年度的财政赤字可能由六亿元增加到十一亿元。
A government source said the estimated $6 billion deficit for the financial year might rise to $11 billion because of the lower-than-expected revenue from privatisation of the Mass Transit Railway Corporation.
美国资产泡沫爆破a bursting of the asset bubble in the United States
飞机乘客离境税air passenger departure tax
香港税务学会副会长赵善改Hong Kong Taxation Institute vice-president Chiu Sin-koi
香港税务学会会长王锐强Taxation Institute of Hong Kong president Marcellus Wong Yui-keung
个人入息货税及物业税personal assessment and property tax
修改预算juggle its budget
库房Treasury
库务局局长俞宗怡Secretary for the Treasury Denise Yue Chung-yee
库务局副局长林郑月娥Deputy Secretary for the Treasury Carrie Lam Cheung Yuet-ngor
海底隧道使用税cross-harbour tunnel passage tax
纳税人taxpayer
纳税人金钱taxpayers' money
退税rebate （n）
退还薪俸税令库房损失二十三亿。
The salaries tax rebate will cost $2.3 billion.
逃避利得税二十一万元evade $210，000 in profits tax
马会是香港的最大单一纳税者，所纳税项占去年总税收的11.5%. The HKJC is the city's largest single taxpayer， accounting for 11.5% of total tax revenue last year.
伪造税务凭据falsifying tax receipts
商品及服务税goods and services tax
推翻不加税承诺ditching his no-new-taxes pledge
透过开源节流，在二零零六年前达致收支平衡balance the books by 2006 through cost-cutting and revenue generation
陆路离境税land border departure tax/land departure fee
博彩税betting duty
寻找新的收入来源looking for new sources of revenue
税制改革reform of the tax system
税务局昨日宣布所有捐款可在香港作扣税用。
The Inland Revenue Department yesterday declared that all contributors to the appeal will be exempt from paying tax in Hong Kong on their donations.
税基tax base
给纳税人一个合理解释give taxpayers a reasonable explanation
跌出税网falling outside the tax net
进口税import duty
开征新税raises new taxes
温家宝承诺下年取消农业税，比原定计划提早两年。
Mr Wen pledged to abolish agricultural taxes next year， two years ahead of schedule.
烟草为库房带来一百二十七亿美元税收，约占总税收的百分之十。
Cigarette sales contribute US$12.7 billion to tax revenues， about 10 per cent of the total.
资产收益税capital gains tax
增值税value added tax
宽减税项concession tax
征收、征税levy （n）/（vt）； to put / impose a levy on oil imports
暂缴税provisional tax
销售税sales tax
遗产税estate duty
搁置边境税shelved the controversial border tax proposal
薪俸税salaries tax
还富于民returning wealth to the people
扩阔税基widen the revenue base/widen the tax base
简单的税制simple tax structure
简单税制a simple tax regime
藉削减公务员数目来减少开支cutting spending by trimming the size of the civil service
丰厚的外汇储备vast foreign-exchange reserves
边境建设税Boundary Facilities Improvement Tax
关税customs duty
（经济）复苏pick up/turn up/recover/strengthen
（经济）增长放缓slow down/turn down/weaken （v）
九八年十一月开始面临通缩began to experience deflation in November 1998
下星期公布的每月数据将显示香港连续四年通缩。
The release of monthly figures next week will mark the fourth anniversary of prices having fallen into a downward slide.
上半年财赤达七百零八亿元，乃有史以来最多。
The budget deficit for the first half of the fiscal year swelled to a record $70.8 billion
五年内达致收支平衡restore a fiscal balance within 5 years
今年经济收缩达百分之五。
The economy shrank by five per cent this year.
公布一连串加价和加税措施，并要求社会作更多捐助及减少福利unveiled a slew of increased fees and levies， higher social contributions and reduced benefits
日本经济很快会被外来事件击沉。
The Japanese economy could soon be torpedoed by external events.
日本经济持续不振Japan's lingering economic malaise
他知道选民要求政府采取大刀阔斧的行动挽救经济。
He knows voters are clamoring for decisive action to stop the country's slide into economic malaise.
可以到中国发行债券could issue bonds which would be snapped up by mainlanders
外围经济external economy
市民不愿消费shoppers have tightened their purse strings
正尝试振兴/挽救疲弱的经济were repairing the ailing economy
全球经济问题global financial questions
在第二任任期期间解决财赤问题resolve the budget deficit within his second term
在零六至零七年财政年度达致收支平衡achieve a balanced budget by 2006-07/achieve a fiscal balance by 2006-07
有助于二零零六至零七年度达至收支平衡help balance the books by 2006-07
低迷的经济a floundering economy
把消灭财赤的目标押后两年puts back deficit target by 2 years
每日造成美国经济损失达两百万美元cost the American economy up to $2 million per day
防止赤字再增长rein in Hong Kong's growing budget deficit
刺激消费boost consumption
刺激消费意欲stimulate consumer confidence
刺激经济stimulate the economy
刺激经济的一篮子方案fiscal stimulus package
协助最受影响的行业解决目前的困难help tide the hardest hit sectors over their immediate problems
于2006-07年财政年度前达致收支平衡，是前任财政司司长梁锦松今年三月预算案的主调。
Balancing Hong Kong's books by the 2006-2007 financial year was the central theme of the budget delivered by former financial secretary Antony Leung Kam-chung in March.
于二零零六至零七年度达至收支平衡wipe out the budget deficit by 2006-07
明白政府正面临严重财赤understood the government was facing a heavy budget deficit
油价波动的影响the impact of fluctuating oil prices
泡沫经济bubble economy
金融灾难financial apocalypse
长远经济增长复苏resumption of long-term economic growth
削减支出，纾缓财赤slash spending to trim the budget deficit
政府一份调查警告，若然不减省开支或增加税收，香港的三千六百九十亿元储备将于二零零八至零九年财政年度耗尽。
The SAR's $369 billion fiscal reserves will be wiped out by 2008-09 if the administration does nothing to cut spending or raising taxes， a government study has warned.
为了灭赤，政府无法再派糖。
The need to tackle the budget deficit means it is hard to hand out sweeteners.
为全球经济增添不明朗因素created greater uncertainty in the global economy
重振经济reinvigorate a slumping economy
香港亦决定减少财赤。
Hong Kong also planned to reduce the size of the fiscal deficit.
香港的外围因素external factors in Hong Kong
冻结卖地，收入减少，财赤恶化。
A reduction in proceeds stemming from the auction freeze will aggravate the city's budget deficit.
振兴经济bolster the economy
挽救疲弱的经济fixing the shuddering economy
消费者一日预期价格仍会下跌，就一日不会购物，只会买最必需要用的物品。
So long as consumers see prices continuing to fall， they will hold off making anything but the most essential purchases.
消费疲弱anaemic consumption
海外市场消费意欲急降depressed consumer sentiment in overseas markets
马先生所预期的通缩丝毫没有减退迹象，这多得数个因素，包括联系汇率、大陆相对的低成本和港府的减免措施。
The deflation Mr Ma predicted has shown no signs of abating， thanks to a number of factors that include the currency peg， cheaper costs on the mainland and government relief measures.
纾困措施/纾解民困措施the relief measures
将未能偿还庞大国债would default on repayment of its huge international loans
带领香港走出经济低谷/带领香港经济走出困境lead Hong Kong out of its economic woes/lead Hong Kong out of the present economic difficulties
设计一套刺激经济方案shape a stimulus package
这只是漫长通缩期的开始。
This is probably just the beginning of the deflationary period.
这些措施虽会对财赤造成压力，却是值得花的。
It will impose some pressure on the fiscal side， but we believe that it is necessary to spend the money.
通缩deflation
通缩日子重临the days of deflation return
提出开源节流的各种办法suggested various measures to cut expenditure and raise revenue
减少和消灭财赤的目标the goal of reducing and eliminating the deficit
减少财赤plugging the budget deficit
减轻非典型肺炎疫症造成的经济困境ease the economic hardship flowing from the outbreak of severe acute respiratory syndrome
减轻财赤ease the deficit
发行总值二百亿元的债券issue bonds worth $20 billion
开源节流broaden sources of income and contain expanses
灭赤人人有责。
Everyone should be responsible to shoulder the budget deficit.
灭赤措施deficit-eliminating measures
经济灾难economic woes
经济放缓/经济低迷economic setback/slowdown/downturn/turndown/downswing （n）
经济崩溃。
The economy is in tatters.
经济复苏economic recovery/upturn/pick-up/turn-up/upswing （n）
经济萧条listless economy
解决结构性问题tackle structural problems
该项措施难以振兴经济和楼市。
The move would do little to kick-start the economy or the property market.
预计未来三年公共开支增长，会继续高于本地生产总值增长。
The growth of expenditure will continue to outstrip GDP growth in the next three years.
预期香港来年仍不能走出通缩does not expect Hong Kong to escape deflation in the next year
预期经济会好转forecast a rebound in the economy
预算案赤字由预期的三百六十五亿元大幅减少至十六亿元。
The budget deficit had dropped from a forecast $36.5 billion to just $1.6 billion.
预算开始有赤字a burgeoning budget deficit
银根短绌的北韩政府the cash-strapped Pyongyang regime
宽免住宅差饷、水费和排污费give concessions on rates and water and sewerage charges to domestic users
影响香港的信贷评级affect our credit ratings
踏入今年以来，香港经济从亚洲金融风暴复苏的步伐明显加快。上半年本地生产总值录得双位数字的强劲增长。
Since the beginning of this year， the pace of our recovery from the Asian financial turmoil has quickened significantly. Our Gross Domestic Product attained robust double-digit growth in the first half of the year.
随着经济复苏，股市楼市造好，二零零三至零四年的财政赤字应为大约五百亿元，远低于官方估计的七百八十亿元。
Thanks to the economic recovery and improving stock and property markets， the 2003-04 deficit should be about $50 billion， well below official estimates of $78 billion.
联系汇率，加上内地的低廉物价水平和政府的减免措施，令经济学家认为通缩仍会持续。
With a pegged dollar， a cheap mainland market and government rebates， economists see no end in sight to deflation.
豁免差饷、水费和排污费waiving their rates and water and sewerage charges
（日本）过度扩张、抗拒改革的银行overextended， reform-proof banks
（美国）减息半厘cut the key US interest rate by 50 basis points
「用者自付」原则‘user pays' principle
「储蓄易」服务‘Easy Savings' service
大大增加向大部分小存户收取的费用sharply increase charges imposed on most small depositors
大额存户major depositors
小额存户small depositors
分二十四期偿还本金和利息repay the principal and interest by 24 monthly installments
户口号码account number
支票户口/往来户口current account
月结单monthly statement
以每日复息计算with daily compound interest
出粮户口payroll account
加息半厘raised interest rates by half a percentage point
加息周期the interest-rate rise cycle
加息压力the pressure of interest rate increases
外资银行foreign-owned bank
打簿update their passbooks/get a bank statement/bringing their passbooks up to date
本地银行系统the local banking system
由于港元和美元挂钩，港元利率将紧贴美元利率。
Hong Kong's interest rates closely track those in the US because of the territory's currency peg to the US dollar.
立即加息半厘immediately lifting their lending and deposit rates by half a percentage point
各大银行all major banks
各大银行从今日起把储蓄利率降至象征式的0.01厘，至少没有向存户收费。
The leading local banks will pay depositors a face-saving 0.01 per cent in interest on their savings accounts from today， avoiding the alternative of charging customers for keeping money in the bank.
回复零利率政策return to its zero-interest-rate policy
存户depositors
收数佬/追债的人debt collectors
有四十万元银行票据遭退票cheques worth $400，000 bounced
有限制牌照银行restricted licensed bank
有资金流走迹象。There were signs of capital outflow.