税收种类、刑事税法、税收民事法律外文翻译

译文（字数 4002）：

刑事税法—理论、控诉和辩护策略

　　　政府部门，不管是一个国家、一个省或者是一个市，制定税收民事法律规范的目的都是为政府的运作筹集资金。然而，随着政府部门变得越来越庞杂，管理机构也将特别立法加入税收民事法律规范之中以鼓励或抑制某些行为或经济活动，如给予购买电动汽车者以税收奖励以鼓励环境友好行为，对子女超过法定数目的家庭给予税收惩罚以抑制人口的过度增长。税收经济工程最终使税法变得更加复杂、庞杂、难以为常人理解。

政府部门征收的税收种类的繁杂也使税法更加复杂。个人和商事组织须要缴纳的所得税、财产税、销售税、国产货物税、增值税、进口税以及就业税均由法律加以规定。税法如此复杂使得税法成为一个特别的法律领域，其中涉及很多复杂的问题和陷阱。………………

原文（字符数 12724）：

外文出处：

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.………………