防止企業出走海外
US Treasury Secretary Janet Yellen called for the adoption of a global minimum corporate tax rate as she pushes President Joe Biden’s plans to raise levies on US companies.
美國財政部長葉倫呼籲採用全球最低企業稅率，推動美國總統拜登提高美國企業課稅的計畫。
call for 呼籲tax rate稅率levy(n.)課稅impose a levy on…對…課稅
Yellen’s comments are part of an effort to keep companies from fleeing overseas to find lower tax rates, as the administration plans to raise the corporate tax rate on American firms as a way to pay for a $2.25 trillion infrastructure program.
葉倫的談話部分是為了防止企業出走海外，尋求更低的稅率，目前政府計劃對美國企業加稅，以支付2.25兆美元的基礎建設計畫。
flee(v.)逃離;逃避infrastructure(n.)基礎建設
“Competitiveness is about more than how US-headquartered companies fare against other companies in global merger and acquisition bids,” Yellen said in a speech to the Chicago Council on Global Affairs. “It is about making sure that governments have stable tax systems that raise sufficient revenue to invest in essential public goods and respond to crises, and that all citizens fairly share the burden of financing government.”
葉倫在芝加哥全球事務委員會發表演說時說：「競爭力不僅僅是攸關總部設在美國的公司在全球併購中與其他公司競爭。」「這是為了確保政府有穩定的稅收制度，以增加足夠的收入來投資必要的公共設施，應對危機，確保所有公民公平分擔政府籌措資金的重擔。」
competitiveness(n.)競爭力open-minded心胸開闊的bad-tempered脾氣不好的fare against~對付;對抗merge(v.) merger(n.)(公司、企業的)合併acquire(v.) acquisition(n.)收購bid(n.)(v.)出價revenue(n.)(公司、組織的)收入;(政府的)財政收入finance(n.)財政、金融、資金(v.)給…提供資金;資助corporate finance 企業財務
Yellen said the US would work with G20 nations to “stop the race to the bottom” in which countries have tried to slash corporate tax rates in an attempt to attract multinational businesses.
葉倫表示，美國將與G20國家合作，以「終結稅率競爭」，在這種競賽中，有些國家試圖大幅降低公司稅率，以吸引跨國企業。
the race to the bottom向下競爭、惡性競爭、競相降低門檻slash(v.)大幅削減;大幅減少in an attempt to RV 試圖multinational(adj.)多國的、跨國的(n.)跨國公司
Under Biden’s proposal, the corporate tax rate will be raised to 28%, up from the 21% enacted under former President Trump’s tax plan. The Biden administration is also seeking a 21% global minimum tax.
依據拜登的計畫，企業稅率將從前總統川普稅收計畫制定的21％提高到28％。拜登政府還尋求21％的全球最低稅率。
proposal(n.)建議;計劃;提案enact(v.)制定法律;通過(法案)enact a bill 通過法案
“Together we can use a global minimum tax to make sure the global economy thrives based on a more level playing field in the taxation of multinational corporations and spurs innovation, growth, and prosperity,” Yellen said.
葉倫說：「我們可以一起用全球最低稅率，在跨國公司課稅方面，確保全球經濟基於更公平的競爭環境蓬勃發展，並刺激創新、成長和繁榮。」
thrive(v.)興盛;繁榮a level playing field公平競爭環境spur(v.)激勵;鞭策
The European Commission backed the US call for a global minimum corporate tax but said the rate should be decided in talks in the Organization for Economic Cooperation and Development.
歐盟執行委員會支持美國的全球最低企業稅呼籲，但表示稅率應該在經濟合作與發展組織（OECD）的談判中決定。
the European Commission歐盟執行委員會Organization for Economic Cooperation and Development (OECD)經濟合作與發展組織