稅收種類、刑事稅法、稅收民事法律外文翻譯

譯文（字數 4002）：

刑事稅法—理論、控訴和辯護策略

　　　政府部門，不管是一個國家、一個省或者是一個市，制定稅收民事法律規范的目的都是為政府的運作籌集資金。然而，隨著政府部門變得越來越龐雜，管理機構也將特別立法加入稅收民事法律規范之中以鼓勵或抑制某些行為或經濟活動，如給予購買電動汽車者以稅收獎勵以鼓勵環境友好行為，對子女超過法定數目的家庭給予稅收懲罰以抑制人口的過度增長。稅收經濟工程最終使稅法變得更加復雜、龐雜、難以為常人理解。

政府部門征收的稅收種類的繁雜也使稅法更加復雜。個人和商事組織須要繳納的所得稅、財產稅、銷售稅、國產貨物稅、增值稅、進口稅以及就業稅均由法律加以規定。稅法如此復雜使得稅法成為一個特別的法律領域，其中涉及很多復雜的問題和陷阱。………………

原文（字符數 12724）：

外文出處：

CRIMINAL TAX LAW

——Theory, Prosecution, and Defense Strategies

Elizabeth

2007 August

　　The civil tax statutes of a political subdivision, be it a country, province, or city, are primarily designed to generate funds for the operation of that political subdivision. However, as a political subdivision becomes more complex, governing bodies often insert specialized legislation into the civil tax code to encourage or discourage certain behavioral or economic activity, i.e. tax credits for those who purchase electric cars (to encourage environmentally friendly behavior) or tax penalties for those who have families with more than a designated number of children (to discourage excess population growth). Economic engineering through taxation eventually causes tax laws to become increasing complex and unwieldy as well as incomprehensible to the common man.………………