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第3讲 以科学方法调查核实译文from a particular manufacturer, or goods that it made in greater quantities than needed.a... the factory outlet store in Belmont.Oxford(business) a shop/store or an organization that sells goods made by a particularcompany or of a particular type: The business has 34 retail outlets in this state alone.(especially AmE) a shop/store that sells goods of a particular make at reduced prices: theNike outlet in the outlet mallb看来outlet是指某品牌的专卖店、特价店的意思，和原文意思有出入。这是在天津拍的outlet：这是武汉的“网点”：译成outlet不通，可以换个角度。零售好比网络，“增加零售网点”可以理解为扩大这个网络，expand retail networks。把网扩大了，网点自然就多了。有同学据此译为increase thenumber of retailers或retail/grocery stores，或者译作set up more retail stores更加直截了当。但不用store也许更周全，因为“网点”不排除是摊点。a http://www.collinsdictionary.com/dictionary/english-cobuild-learners/outlet，2016年2月19日访问。b http://www.oxfordlearnersdictionaries.com/us/defi nition/english/outlet，2016年2月19日访问。34汉英翻译译·注·评全句翻译：原译：We will ensure that policies supporting agricultural wholesale markets, market fairs andsubsidized community vegetable shops are carried out. We will encourage urban chain supermarkets,universities, large enterprises, and communities to establish direct supply contacts with farm productdistributors, specialized farmer cooperatives, and large family farms. We will also reduce distributionlinks and increase retail outlets so that they can play a leading role in distribution.改译：We will ensure that policies supporting agricultural wholesale markets, market fairs andsubsidized community vegetable shops are carried out. We will encourage urban supermarket chains,schools, large enterprises and communities to buy directly from farm product distributors, specializedagricultural cooperatives and large producers. We will reduce intermediary involvement, increase thenumber of retailers so that they can play a leading role in distribution.3.3 扩大物流企业营业税差额纳税试点范围原译：expand trials of a tax on the income of logistic enterprises after deductions全句：扩大物流企业营业税差额纳税试点范围，完善大宗商品仓储设施用地税收政策。该政策针对的mischief是什么呢？原来物流企业征收的是营业税（business tax），以营业额（business turnover）为基础征收，而以差额为基础计税，就是在营业额中扣除成本后，以剩余的数额为基础纳税，旨在减轻物流企业税负。原译正确。也可以采用更加贴近字面意思的说法，比如，expand trials to convert business tax for logistic enterprises into tax on increased values。tax on increased values的表达方法与value-added tax (VAT)十分接近，但要避免直接用“增值税”（VAT）的说法（因为原文没有用）。有同学译为：expand trials of a tax on the income of logistic enterprises after deducting costs ofoutsourcing。根据资料，外包成本是需要扣除的成本，但还有其他成本，为避免以偏概全，不必具体化，可改为：expand trials to convert business tax for logistic enterprises into value-added tax(tax on increased values)。这里顺便介绍几个容易混淆的概念：deductions是“税前扣减（额）”的意思：Any item or expenditure subtracted from gross income to reduce the amount of incomesubject to tax. For example, if you make $40,000 and you have a deduction for $1,000, thenyour taxable income is reduced to $39,000.atax credit意思是a sum of money that is taken off the amount of tax you must payb，即纳税额直a http://www.investopedia.com/terms/d/deduction.asp，2016年2月19日访问。b http://dictionary.cambridge.org/us/dictionary/english-chinese-simplifi ed/tax-credit，2016年2月19日访问。35
