Pay as You Earn

(Taken from British Scenes)

Every week, every employed man and woman in Britain has to pay the State a certain sum of money as a compulsory contribution for National Insurance and National Health, in return for which the State provides certain allowances and services, e.g. in times of sickness or unemployment. The contribution is deducted from salary by the employer, who normally holds a card for each of his employees on which he has to stick National Insurance Stamps bought from the Post Office. These stamps actually cost considerably more than the amount paid by the employee; the employer has to pay the rest. Self-employed persons buy their own stamps at special rates.

It should be noted that everyone has to pay these contributions, whether or not he has occasion to use the benefits he is entitled to. It is thus quite possible for one person, a healthy bachelor for example, to pay in more than he eventually gets out in the form of benefits; while another person, such as a sickly husband with a large family, may get out much more than he pays in. This sharing of risks is the essential feature of insurance. The advantage of insurance to everybody, healthy bachelor and sickly husband alike, is protection and security.

As well as these deductions for national insurance, many people suffer a further deduction from their salary for income tax. The amount payable varies according to salary and domestic circumstances. Income tax is imposed for the year of assessment beginning on 6 April. For 1991-1992 the basic rate of 25 per cent applies to the first £23 700 of taxable income. A rate of 40 per cent applies to income above this level. These rates apply to total income, including both earned and investment income.

A number of personal allowances and reliefs reduce the amount of a person’s taxable income compared with gross income. All taxpayers, irrespective of sex or marital status, are entitled to a personal allowance against income from all sources. Married women pay their own tax on the basis of their own income. In addition, there is a married couple’s allowance, which goes to the husband in the first instance. However, if his income is not high enough to use it in full, he can transfer the unused portion to his wife, to set against her income. The current values of the main allowances are £3 295 for the personal allowance and £1 720 for the married couple’s allowance.

The personal inequalities of wealth and income are partly reduced through the tax system. As yet there is no tax on capital assets, but when a person dies a proportion of his assets is transferred to the state in the form of death duties, which amount to 10% on an estate of £20 000, 50% on the whole of an estate of £100 000, and 80% on a million pounds or more; but many rich people transfer part of their assets to their families long before they die. Great inequality persists. It may be less than in many other Western countries, and it is certainly declining.

1. Every week, every employed man and woman in Britain has to pay the State a certain sum of money as a compulsory contribution for National Insurance and National Health, in return for which the State provides certain allowances and services, e.g. in times of sickness or unemployment.

在英国，无论男人或女人，每一个有工作的人都有必须向政府缴纳一定数目的钱作为对国家保险和国家医疗保健的强制贡献。作为回报，他们在失业或生病的时候国家会提供一定的津贴和服务。

2. The contribution is deducted from salary by the employer, who normally holds a card for each of his employees on which he has to stick National Insurance Stamps bought from the Post Office.

这部分钱，会由雇主直接从员工的工资中扣除。雇主手中保有每个雇员各自的社保卡，雇主用扣除的钱从邮局买来社会保险标志贴在每一个员工的卡上。

3. These stamps actually cost considerably more than the amount paid by the employee; the employer has to pay the rest.

通常购买这会保障标志的花费会比从雇员工资中扣除的钱多，这其中的差额，由雇主补齐。

4. Self-employed persons buy their own stamps at special rates.

个体经营者会按照规定的不同的比例自行购买自己的社保标志。

5. It should be noted that everyone has to pay these contributions, whether or not he has occasion to use the benefits he is entitled to.

需要注意的是，无论是否可以享受到社会福利，每一个人都必须要支付这些钱。

6. It is thus quite possible for one person, a healthy bachelor for example, to pay in more than he eventually gets out in the form of benefits; while another person, such as a sickly husband with a large family, may get out much more than he pays in.

有时可能出现这样的情况，比如，一个健康的单身汉，支付的钱比他得到的福利多；而对于一个有着庞大家庭已婚多病的男人，很有可能他得到的福利比他支付的钱多。

7. This sharing of risks is the essential feature of insurance.

这种风险分担机制是保险的基本特征。

8. The advantage of insurance to everybody, healthy bachelor and sickly husband alike, is protection and security.

无论对于健康的单身汉还是多病的已婚男人，保护和保障是保险给予所有人的好处。

9. As well as these deductions for national insurance, many people suffer a further deduction from their salary for income tax.

在扣除社会保险的同时，很多人还必须从他们的收入中扣除所得税。

10. The amount payable varies according to salary and domestic circumstances.

根据收入和家庭情况的不同，支付的总额是不同的。

11. Income tax is imposed for the year of assessment beginning on 6 April.

自4月6日开始，对一年的收入进行评估，征收收入所得税。

12. For 1991-1992 the basic rate of 25 per cent applies to the first £23 700 of taxable income.

在1991到1992年期间，对于收入不超过23700磅的部分，征收税率为25%

13. A rate of 40 per cent applies to income above this level.

超出部分税率为40%。

14. These rates apply to total income, including both earned and investment income.

这些税率是针对全部收入进行评估的，其中包括挣得的工资和投资的所得。

15. A number of personal allowances and reliefs reduce the amount of a person’s taxable income compared with gross income.

有些人的补贴和救济会使得个人应纳税的收入比总收入少。

16. All taxpayers, irrespective of sex or marital status, are entitled to a personal allowance against income from all sources.

不考虑性别和婚姻情况，所有的纳税人都有使用个人免税额来抵消一部分税款的权利。

17. Married women pay their own tax on the basis of their own income.

已婚妇女以她们自己的收入水平上税。

18. In addition, there is a married couple’s allowance, which goes to the husband in the first instance.

另外，对于已婚夫妇的免税额，是以丈夫为第一顺序的。

19. However, if his income is not high enough to use it in full, he can transfer the unused portion to his wife, to set against her income.

但如果他的收入不足以用掉所有的免税额，他可以把剩余的额度分给她的妻子，让她的妻子用来抵税。

20. The current values of the main allowances are £3 295 for the personal allowance and £1 720 for the married couple’s allowance.

现行的主要免税额是这样的，对于一个人是3295磅，对于一对夫妻是1720磅。

21. The personal inequalities of wealth and income are partly reduced through the tax system.

通过税收系统，可以部分的削减个人财富和收入的不平衡。

22. As yet there is no tax on capital assets, but when a person dies a proportion of his assets is transferred to the state in the form of death duties, which amount to 10% on an estate of £20 000, 50% on the whole of an estate of £100 000, and 80% on a million pounds or more; but many rich people transfer part of their assets to their families long before they die.

然而，虽然对于资本性资产不征税，但当一个人死亡的时候，他的部分遗产就会通过遗产税的形式过渡给政府。具体的比例是，不超过20 000磅遗产上交10%，不超过100 000磅遗产上交50%，超过百万英镑的部分上交80%。不过很多富人在他们去世很久之前就已经将部分财产转移到他们的家人名下了。

23. Great inequality persists.

巨大的不公平仍然存在着。

24. It may be less than in many other Western countries, and it is certainly declining.

但这或许已经比其他西方国家的不公平要小很多了，而且这种不公平还会继续减小下去的。

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