一、专有名词翻译（中译英）
1.财政学 - Public Finance
2.税收 - Taxation
3.财政政策 - Fiscal Policy
4.货币政策 - Monetary Policy
5.政府预算 - Government Budget
6.公共支出 - Public Expenditure
7.税收负担 - Tax Burden
8.累进税制 - Progressive Tax System
9.比例税制 - Proportional Tax System
10.累退税制 - Regressive Tax System
11.税收转嫁 - Tax Shifting
12.税收归宿 - Tax Incidence
13.直接税 - Direct Tax
14.间接税 - Indirect Tax
15.个人所得税 - Individual Income Tax
16.公司所得税 - Corporate Income Tax
17.增值税 - Value-added Tax (VAT)
18.消费税 - Consumption Tax
19.关税 - Tariff
20.财产税 - Property Tax
21.资源税 - Resource Tax
22.行为税 - Behavioral Tax
23.国债 - Government Bonds
24.内债 - Domestic Debt
25.外债 - Foreign Debt
26.公债负担 - Burden of Public Debt
27.财政赤字 - Fiscal Deficit
28.财政盈余 - Fiscal Surplus
29.宏观经济调控 - Macroeconomic Regulation
30.自动稳定器 - Automatic Stabilizer
31.相机抉择政策 - Discretionary Policy
32.挤出效应 - Crowding-out Effect
33.拉弗曲线 - Laffer Curve
34.税收中性 - Tax Neutrality
35.税收公平 - Tax Equity
36.税收效率 - Tax Efficiency
37.预算编制 - Budget Preparation
38.预算执行 - Budget Execution
39.预算监督 - Budget Supervision
40.零基预算 - Zero-based Budgeting
41.绩效预算 - Performance Budgeting
42.政府采购 - Government Procurement
43.转移支付 - Transfer Payment
44.一般性转移支付 - General Transfer Payment
45.专项转移支付 - Special Transfer Payment
46.均等化转移支付 - Equalization Transfer Payment
47.社会保障支出 - Social Security Expenditure
48.教育支出 - Education Expenditure
49.医疗卫生支出 - Health Care Expenditure
50.基础设施投资 - Infrastructure Investment
51.公共物品 - Public Goods
52.私人物品 - Private Goods
53.外部性 - Externality
54.正外部性 - Positive Externality
55.负外部性 - Negative Externality
56.市场失灵 - Market Failure
57.政府失灵 - Government Failure
58.公共选择理论 - Public Choice Theory
59.寻租行为 - Rent-seeking Behavior
60.财政分权 - Fiscal Decentralization
61.地方财政 - Local Finance
62.中央财政 - Central Finance
63.分税制 - Tax-sharing System
64.财政体制 - Fiscal System
65.税收征管 - Tax Collection and Administration
66.税务稽查 - Tax Inspection
67.纳税申报 - Tax Return
68.税务代理 - Tax Agency
69.税收筹划 - Tax Planning
70.国际税收 - International Taxation
71.税收协定 - Tax Treaty
72.国际重复征税 - International Double Taxation
73.税收饶让 - Tax Sparing
74.税收管辖权 - Tax Jurisdiction
75.居民管辖权 - Residence Jurisdiction
76.地域管辖权 - Source Jurisdiction
77.税收竞争 - Tax Competition
78.税收协调 - Tax Coordination
79.税收一体化 - Tax Integration
80.财政乘数 - Fiscal Multiplier
81.投资乘数 - Investment Multiplier
82.消费乘数 - Consumption Multiplier
83.边际消费倾向 - Marginal Propensity to Consume (MPC)
84.边际储蓄倾向 - Marginal Propensity to Save (MPS)
85.财政幻觉 - Fiscal Illusion
86.公共定价 - Public Pricing
87.平均成本定价 - Average Cost Pricing
88.二部定价 - Two-part Pricing
89.负荷定价 - Peak-load Pricing
90.国有资产 - State-owned Assets
91.国有资产管理 - State-owned Asset Management
92.国有资本经营预算 - Operating Budget of State-owned Capital
93.财政补贴 - Fiscal Subsidy
94.价格补贴 - Price Subsidy
95.企业亏损补贴 - Enterprise Loss Subsidy
96.财政贴息 - Fiscal Discount
97.税收支出 - Tax Expenditure
98.税收优惠 - Tax Preference
99.税收抵免 - Tax Credit
100.加速折旧 - Accelerated Depreciation
101.税收豁免 - Tax Exemption
102.延期纳税 - Deferred Taxation
103.出口退税 - Export Tax Rebate
104.公共风险 - Public Risk
105.财政风险 - Fiscal Risk
106.债务风险 - Debt Risk
107.税收风险 - Tax Risk
108.预算风险 - Budget Risk
109.财政可持续性 - Fiscal Sustainability
110.财政透明度 - Fiscal Transparency