英语翻译Social Security includes two parts:old age and survivors

英语翻译
Social Security includes two parts:old age and survivors insurance (OASI),for which the federal government began collecting taxes in 1937 and which provides retirement benefits; and disability insurance (DI),for which the government began collecting taxes in 1957.The programs together are referred to as OASDI; this issue brief will refer to them collectively as “Social Security.” Both OASI and DI are financed with payroll taxes levied on earnings up to a maximum that grows every year in line with average economy-wide wages.In 2007,maximum taxable earnings are $97,500 with payroll tax rates of 10.6 percent for OASI and 1.8 percent for DI,implying a total tax rate of 12.4 percent.For individuals employed by others,half of payroll taxes are paid by the employer and half are paid by the employee.Nearly all economists agree,however,that the employer’s portion of the tax reduces employees’ take-home wages one-for-one,so the employee bears the entire burden of the tax regardless of how it is ostensibly divided between employers and employees.Self-employed individuals pay both halves of the tax,though half of a self-employed worker’s tax payment is deducted from his or her adjusted gross income.Social Security taxes are used to pay benefits; the program is self-financing in the sense that revenues collected from other parts of the government are not directly used to finance benefit payments.To the extent that taxes exceed current benefit payments,the resulting surpluses are used to purchase special-issue federal securities that are held in the Social Security trust funds (technically,the separate OASI and DI trust funds) and that are redeemed as needed to pay benefits.The trust fund is credited with interest comparable to interest paid on federal debt issued to the public.Social Security benefit payments are automatically authorized provided sufficient funds are present in the pertinent trust fund.Individuals can begin collecting retirement benefits as early as age 62,although the normal retirement age—when a full benefit can be claimed—is currently 66 years.Benefits are calculated in three steps.First,the Social Security Administration calculates a special average of an individual’s taxable wages while working—called “average indexed monthly earnings,” or AIME.

社会保障包括两部分：老年和遗属保险（ oasi ） ,其中联邦政府开始收税,在1937年和提供的退休福利;和残疾保险（ DI ）的,而政府开始收税,在1957年.节目一起被称为oasdi ;这个问题简短的会参考他们统称为“社会保障”两个oasi和直接投资的资金与薪金总额征收的税款收入,最多不超过生长,每年在符合平均经济全工资.在2007年,最高应纳税收入是九七五〇 〇美元与薪资税率10.6 ％ ,为oasi和1.8 ％ ,为弟,这意味着总的税率12.4 ％ .个人受雇于他人,一半的工资税由雇主支付,并有一半是支付的雇员.几乎所有的经济学家同意,但是,雇主的部分税收减少雇员带回家的工资,一为一,使雇员承担整个负担的税收,不论它是如何在表面上分为雇主和雇员之间.自雇个人支付的两部分税,虽然有一半的自雇的工人的纳税扣除是从他或她调整的总收入.社会保障税是用来支付的好处;程序是自我筹资,在意义上的收入收集到的其他部分,政府并没有直接用于资助福利支出.向程度的税收超过目前的福利支出,由此产生的盈余用来购买特殊的问题,联邦证券正在举行的社会保障信托基金（从技术上来说,单独oasi和直接投资信托基金） ,以及赎回需要支付好处.信托基金是记入与利益相比,所支付的利息就联邦债务公开发行.社会保障福利金是自动授权,提供足够的资金,目前在相关的信托基金.个人可以开始收集的退休福利,早在62岁,虽然正常退休年龄-当一个中充分获益,可以声称-目前是66岁.好处是计算在三个步骤.第一,社会保障,政府当局计算一个特别的平均个人的应税工资,而工作的所谓“平均每月收入索引” ,或玛奈克.