| The book titled Improving the Tax System Amid the Rule-of-Law China co-authored by Wang Qiao and Qi Weiqun has been listed as an outstanding academic publicity by the National Planning Office of Philosophy and Social Science.The English version of this book is also an outstanding academic achievement to contribute to academic exchanges around the world.People will know more and better about China’s economic development and tax structure after reading this book.The source text is selected from Section 4 and Section 5 in Chapter 3 of the book.These two sections mainly analyze the evolution of tax structure in the United States,France,Germany,Japan,Brazil,and India,thereby introducing the reference and enlightenment brought by such changes in tax structure in those countries,and providing practical suggestions for optimizing China’s tax structure.According to Eugene Nida’s theory of functional equivalence,the translator analyzes the economic text based on three principles of equivalence,including lexical equivalence,syntactic equivalence,and textual equivalence.With respect to lexical equivalence,the translator aims at conveying the proper names in tax law phrases,the expressions with Chinese characteristics,as well as the significant historical events.To ensure syntactic equivalence,the translator deliberately adds subjects,performs reconstructing and splitting for the translation of zero-subject sentences and complex sentences.Moreover,cohesion and coherence are the primary goal in terms of textual equivalence.In a particular context,the translator analyzes the superficial cohesion and the profound coherence within a text.The translator hopes that such translation practice can further substantiate that the functional equivalence theory and effectively guide the translation of economic texts.It is also expected to provide an inspiring reference for the translation of economic texts in the future. |
PDF Full Text Request