翻译硕士考研者，在暑期阶段需要看双语阅读文章，来提升阅读水平和翻译能力。下面，北京文都考研网为助力翻译硕士学子们在备考上一臂之力，整理了MTI双语阅读精选文章:欧洲各国争夺养老金，供考生参考。
2020考研MTI双语阅读精选:欧洲各国争夺养老金
WHEN the financial crisis hammered Portugal’s economy, hundreds of thousands of its people left, taking advantage of the European Union’s rules on free movement to find work in countries that were hit less hard. Now Portugal is welcoming older people going in the other direction, not for jobs but for a warm, cheap retirement. Well-off baby-boomers are flocking to Lisbon, Sintra and the Algarve, drawn in part by Portugal’s tax exemptions on foreign income. Under its non-habitual-residency scheme, pensions from abroad can be drawn tax-free for a decade.
当金融危机重创葡萄牙经济时，数十万人利用欧盟人口自由流动的规定，前往受金融危机影响较小的国家工作。现在，葡萄牙正欢迎老年人逆潮流而行，不是找工作，而是享受气候温暖而开销低廉的退休生活。富裕的“婴儿潮一代”涌向里斯本、辛特拉和阿尔加维等地，其中一个原因是葡萄牙对外国收入免税。根据非常住居民税收计划，来自国外的养老金可在10年内免税提取。
Bilateral double-taxation agreements are intended to ensure that income does not end up being taxed twice. But some countries, seeking to boost domestic demand by luring wealthy immigrants, have arranged matters so that they can avoid paying any tax on income earned outside their country of residence, such as pensions, capital gains and rent. To qualify, foreign pensioners who move to Portugal need only stick around for six months a year and register as tax-resident.
双边双重征税协用于确保不对收入进行二次征税。不过，一些国家为通过吸引有钱人移民，刺激内需，做出一定的安排，避免他们在所居住国以外的收入纳税，其中包括养老金、资本利得和租金。为了符合条件，移居葡萄牙的海外退休老年人每年仅可逗留6个月，并登记为税务居民。
Portugal is not the only EU country where foreign pensioners can find a sweet deal. France taxes some pensions taken as a lump sum at 7.5%; with judicious use of private health insurance, pensioners can also avoid paying the social charges of 9.1% normally levied on pensions. Malta exempts pensions of up to €13,200 ($15,200) from tax altogether, with a flat rate of 15% above that. State pensions are often excluded from generous exemptions but Cyprus taxes all pensions at 5%, making it particularly attractive for retired civil servants. It also allows people to withdraw their entire pension pots as a lump sum tax-free.
葡萄牙不是唯一的外国退休老年人给甜头的欧盟国家。法国对养老金征税税率合计7.5%;通过明智地使用私人健康保险，退休人员也可避免支付通常对养老金征收的9.1%的社会费用。马耳他免除的养老金总额高达13200欧元(15200美元) ，超过需征收的15%。国家养老金常常不在全额免税项之外，不过，塞浦路斯对所有养老金只征收5%的税，尤其吸引退休公务。它还允许人们免税一次性提取所有养老金，不征收。
Governments elsewhere are cross about being undercut. Portugal’s most vocal critics are the Nordics. Finland shredded its tax agreement with Portugal in June. If Portugal does not accept a draft deal letting Finland tax most pensions drawn by its retirees there by November, it will start doing so anyway in January. It estimates that it loses a mere €3m-6m a year in revenue to Portugal, but says that as a matter of principle it can no longer tolerate “tax refugees”. This is just sour grapes, says Pekka Pystynen, a retired former executive. Mr Pystynen spends his winters in his home in the Algarve and the summers at his cottage in Finland. The tax benefits were a bonus, he says, but the main draws were the weather and relaxed lifestyle.
其他国家的政府对低税率政策表示不满。北欧国家直言不讳地批评葡萄牙。今年6月，芬兰撕毁了与葡萄牙的税收协议。如果葡萄牙不接受一项协议草案，允许芬兰在11月前对住在葡萄牙的芬兰籍退休人员所提取的主要养老金征税，就将在明年1月无条件地开始征税。芬兰估计葡萄牙每年会损失300万至600万欧元收入，但表示，作为原则问题，不再容忍“税务难民”现象。退休高管佩卡•派斯廷宁(Pekka Pystynen)表示，这只是酸葡萄心理。Pystynen在阿尔加维过冬，在芬兰度夏。他表示，税收优惠是额外福利，但主要的原因在于气候和休闲的生活方式。
Pensioners are important to Portugal’s tourism industry, which contributed over 17% to the country’s GDP in 2017. One job in five is linked to tourism. The average pension paid to Finns living in Portugal is around €3,500 a month. Since prices are a fifth lower than the euro-area average, that goes a long way. According to Sirpa Uimonen of the University of Helsinki, Finns living in the Algarve spend €14,700 a year on average, over 20% more than locals do.
退休人员对葡萄牙旅游业至关重要，后者在2017年占葡萄牙GDP17%以上。五分之一的工作岗位与旅游业有关。在葡萄牙生活的芬兰人的养老金支出平均是每月3 500欧元左右。由于葡萄牙的价格比欧元区平均水平低五分之一，这大有裨益。据赫尔辛基大学的Sirpa Uimonen所知，在阿尔加维的芬兰人平均每年花费14,700美元，比当地人高出20%。
Withdrawing from double-taxation agreements is rare. Denmark ended its deals with Spain and France in 2009, also because of rows about pensions. In the case of Portugal, other countries may follow Finland’s lead. Sweden’s finance minister has pressed to do so. More commonly, countries take matters into their own hands. France is about to start taxing French pensions that are paid abroad. And a new bilateral agreement means that Britain will soon start taxing British government-service pensions drawn in Cyprus.
撤销双重征税协定的情况很少见。丹麦在2009年终止了与西班牙和法国的协议，也是因为养老金问题。对葡萄牙而言，其他国家可能会效仿芬兰。瑞典财长也曾为此施压。更为普遍的是，各国自行其是地解决问题。法国即将开始对在国外支付的养老金征税。新的双边协议意味着英国将很快对在塞浦路斯提取的英国养老金征税。
Portugal’s generosity to retired foreigners has been criticised by locals. They pay up to 48% on their pensions; property prices rose by 10% last year. Extra demand from foreign buyers will not have helped. One political party, the Left Bloc, has proposed closing the pensions loophole. Retired foreigners may soon have to decide whether vinho verde and pasteis de nata are enough of a draw.
葡萄牙对外国退休人员的慷慨政策受到了本国居民的指责。他们的退休金所支付的税额高达48%;去年房价上涨10%。外国买家的更多需求无济于事。左翼联盟政党已提议填补养老金漏洞。退休的外国人可能很快要决定，维诺·佛德和巴斯德·纳塔是否足够吸引人。
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