The structure of the minimum tax looks simple enough.

最低税率的结构看起来也很简单。

Politically, the minimum corporate tax has much going for it.

在政治上讲，最低公司税有很多好处。

And my budget contains a billionaire minimum tax because of that.

正因为如此，我的预算中包含了亿万富翁所交的最低税额。

The G-20, it's all about finances, trying to get a global minimum tax.

二十国集团，主题都是关于财政的，试图在全球范围内征收最低税。

So what's the significance of this, of a global minimum tax on corporations?

设定全球最低企业税率有何意义？

The tax reforms include a 15% minimum corporate tax based on income reported to shareholders.

税改包括根据向股东申报的收入征收15%的最低公司税。

The world's top finance officials have endorsed plans for a global minimum corporate tax.

全球最高财政官员已经批准了全球最低企业税的计划。

And the taxes in this bill include a 15% corporate minimum tax and an excise tax on stock buybacks.

该法案中的税收包括15%的公司最低税和股票回购的消费税。

They want to ensure that multinationals pay taxes where they operate and impose a minimum tax of at least 15%.

他们希望确保跨国公司在经营地纳税，并至少征收15%的最低税收。

Under the global 15 percent minimum tax plan, companies' home countries would tax them if their profits overseas go untaxed.

全球15%的最低税率计划规定，如果企业的海外利润未被征税，其母国将对其征税。

It also puts a cap on the price of prescription drugs and introduces a minimum 15 percent tax for corporations.

该法案还对处方药的价格设定了上限，并针对企业引入了最低 15% 的税率。

And he wants to establish a minimum 30 percent tax on people earning one million dollars or more a year.

他希望对年收入100万美元以上的人征收至少30%的税收。

One big goal is establishing a minimum tax rate for multinational companies.

一个重要目标是为跨国公司设定最低税率。

With 20% minimum tax it applies only to the top, one hundredth of one percent of the Americans will pay this tax.

如向美国最富裕人群最低征收税20%，那么美国每万个人中就有一人交这么高的税额。

The study says plans for multinational companies to pay a minimum corporate tax of 15% have only brought in a third of what was hoped.

该研究称，跨国公司缴纳最低 15% 企业税的计划被削弱到三分之一（5%）。

Finance ministers from the G-7 countries agreed over the weekend that corporations should pay a minimum tax rate of 15% no matter where they're located.

七国集团（简称G7）的财政部长在周末一致认为，无论公司位于何处，都应缴纳15%的最低税率。

U.S. Treasury Secretary Janet Yellen said a global minimum tax level would stop a self-defeating competition in which countries have lowered their rates to attract companies.

美国财政部长耶伦表示，全球最低税率将阻止各国为吸引企业而降低税率的自损竞争。

The Inflation Reduction Act will make prescription drugs more affordable and introduce a 15-percent minimum tax on most corporations that make more than one billion dollars per year.

《通胀削减法案》将使处方药更实惠，并对大多数年收入超过 10 亿美元的公司征收 15% 的最低税额。

The idea of a worldwide minimum tax is that it gives countries the ability to tax company profits even if they are reported in countries with low tax rates.

全球最低税率的概念是，使各国有能力对公司利润征税，即使这些利润在低税率国家申报。

Under the terms of the deal reached in Paris after years of negotiations, it's hoped that within 2 years, the largest multinationals will pay a minimum tax rate of 15%.

根据数年谈判后在巴黎达成的协议条款，那些顶端的跨国公司将缴纳15%的最低税费。