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本周的新聞熱詞有：

1.'個(gè)稅改革方案'年內(nèi)出爐

2.'捐獻(xiàn)器官'空運(yùn)辦法發(fā)布

3.北京擬建'環(huán)保警察'隊(duì)伍

4.微信'小程序'已正式上線

5.2026'世界杯擴(kuò)軍'至48隊(duì)

6.奧巴馬作離任'告別演講'

1. 個(gè)稅改革方案
reform plan for individual income tax

請(qǐng)看例句：

Financial experts have said the reform plan for individual income tax is expected to be submitted to the Standing Committee of the National People's Congress for review in April this year.
金融專家稱，個(gè)稅改革方案預(yù)計(jì)將于今年4月提請(qǐng)全國(guó)人大常委會(huì)審議。

近年來(lái)，作為與老百姓息息相關(guān)的民生(people's livelihood)問(wèn)題，稅制改革問(wèn)題一直備受關(guān)注(draw wide public concern)。在近日召開的全國(guó)財(cái)政工作會(huì)議(national financial work conference)上，財(cái)政部部長(zhǎng)肖捷在介紹今年要做好的幾項(xiàng)重點(diǎn)工作(outline the major tasks for this year)時(shí)提到，要深入推進(jìn)財(cái)稅體制改革(promote reform of fiscal and tax system)，加快現(xiàn)代財(cái)政制度建設(shè)，研究推進(jìn)綜合與分類相結(jié)合的個(gè)人所得稅改革(reform of individual/personal income tax)。

關(guān)于個(gè)稅改革，人們最先想到的大概就是個(gè)稅起征點(diǎn)(the threshold of individual income tax)，在前幾次個(gè)稅改革中，提高起征點(diǎn)都是主要的改革內(nèi)容。迄今為止，個(gè)稅起征點(diǎn)已在2006年、2008年和2011年進(jìn)行了三次調(diào)整，由800元一路調(diào)高至3500元。因此，個(gè)稅起征點(diǎn)是否會(huì)迎來(lái)第四次調(diào)高備受人們關(guān)注。不過(guò)，財(cái)政部原部長(zhǎng)(former minister of finance)樓繼偉去年曾表示，簡(jiǎn)單地提高起征點(diǎn)是不公平的(it is unfair to simply raise the threshold)。因此，今年改革的重點(diǎn)(the major focus of the reform)將由提高起征點(diǎn)轉(zhuǎn)變?yōu)榻⒁环N將綜合和分類稅制相結(jié)合的新型稅制(establish a new taxation system that combines comprehensive and classified taxation systems)。此外，為減輕民眾的稅負(fù)(ease people's tax burden)，政府將把人們?cè)诮逃?、房貸、養(yǎng)老等方面的開支(expenditure on education, housing loans and old-age care)納入到個(gè)稅專項(xiàng)抵扣(special deduction)項(xiàng)中。

[相關(guān)詞匯]

綜合計(jì)征 comprehensive tax levying

免稅 tax exemption

關(guān)稅 tariff

消費(fèi)稅 consumption tax

進(jìn)口環(huán)節(jié)增值稅 import value-added tax

收入分配 income distribution

貧富差距 gap between the rich and the poor