英语翻译6.Making Optimal Use of the Internet May Challenge Old R

英语翻译
6.Making Optimal Use of the Internet May Challenge Old Rules:One area where use of the Internet has potentially raised some tax issues involves how some tax-exempt organizations are using the Internet.For example,a tax-exempt organization might allow donors to be listed on the organization’s Web site.This may cause the entity to face issues as to whether the listing is merely an acknowledgement or whether it is advertising that may result in unrelated business taxable income (UBTI) for the organization.Another issue may exist where an organization that primarily operates on the web,such as a non-profit information exchange,meets the tax definition of a tax-exempt organization.Also,the Internet may allow for more efficient interactions between a tax-exempt organization and its donors,yet existing rules were not written with such interactions in mind.For example,a receipt is required for certain donations in order for the donor to be entitled to a deduction.Will a receipt generated by and printable from a Web site constitute an appropriate acknowledgement for tax purposes?In October 2000,the Service issued Announcement 2000-84,2000-42 I.R.B.385,which lists various issues that tax-exempt organizations may face related to the Internet.The Service asked for input from interested parties as to whether additional guidance is needed for tax-exempt organizations.
7.Nature of Transactions:The Internet allows for paperless transactions and the potential for the use of electronic cash.This raises administrative concerns for the Internal Revenue Service as to whether transactions were properly reported,whether an audit trail exists,and whether new reporting rules are needed.In a speech entitled,“Tax Administration in a Global Era,” (former) Treasury Secretary Summers stated:
“The Internet provides new ways for tax administrations,such as the IRS,to improve the ease and transparency of tax collection.But new technology also raises certain problems.In a world where cyber-transactions are growing at a rapid pace,tax administrations face the challenge of adapting existing tax systems to an economy that increasingly ignores physical borders.
In such a world,it will be easier for companies to avoid tax collectors by operating worldwide through web-sites based in jurisdictions that are unwilling to share taxpayer information.”

6.优化利用互联网可以挑战旧规则:一个地区,使用因特网已潜在提出一些税务方面的问题,牵涉到如何一些免税组织正在使用 互联网.例如,一个免税组织可能让捐赠被列入该组织的网站.这可能导致实体来面对问题,至于上市,只是承认或是否 广告,这可能会导致业务无关的应税收入(ubti)的组织.另一个问题可能存在这样一个组织,主要是经营网站,如一个非赢利性的信息交换,会见税定义一个免税组织.同时,互联网可以更有效的互动关系进行免税组织及其捐助 但现有的规则,也不能写这种互动在心.举例来说,一张收据,需要一定的捐款,以便向捐赠者可以享受减税.将收据生成和打印来自一个网站,构成一个适当的表彰缴税?2000年10月,该公司发出公告2000-84,2000-42i.r.b.385,列各项问题免税组织可能面临的相关上网.服务要求投入从有关方面至于是否有额外指导需要免税组织.7.交易性质:互联网允许进行无纸化交易,并可能使用电子现金.这就涉及行政管理的内部收入服务,至于是否成交妥善报道 无论审计线索的存在,并有新的报告规则.在一次演说,题目是"税收征管在一个全球的时代,"(前)财政部长萨默斯说:"互联网提供了新的途径,为税务机构,如国税,改进的难易程度和透明度的税收征管.不过,新技术也提出了一些问题.在这个世界上,网上交易的快速增长,税务当局面临的挑战,适应现行的税收制度,以经济日益漠视身体的边界.在这样一个世界,会比较容易公司避税的收藏在世界各地营运,通过网站设在司法所 不愿分享纳税人资料."