政译拆解| 2026政府工作报告 39

推进财税金融体制①改革。加大②财政资源和预算统筹力度③，提高国有资本收益收取比例。加强财政科学管理⑤，深化零基预算改革，进一步扩大中央部门试点范围⑥。健全地方税体系，拓展地方税源。调整优化消费税征税范围、税率，并推进部分品目征收环节后移。规范金融机构竞争秩序③，深入推进地方中小金融机构⑤减量提质。持续深化资本市场投融资综合改革，进一步健全中长期资金入市机制，完善投资者保护制度，拓展私募股权和创投基金退出渠道，提高直接融资、股权融资比重。

We will reform the fiscal, tax①, and financial systems. We will better② coordinate fiscal resources and budgets and raise the share of state capital gains that are collected by the central government④. To promote sound fiscal management⑤, we will advance zero-based budgeting reforms and expand reform trials in central departments. We will improve local tax systems and expand the sources of tax revenue at the local level. We will optimize the scope and rate of excise tax and move its collection on some items further down the production-to-consumption chain. We will regulate competition among financial institutions and work to consolidate⑦small and medium local financial institutions⑤ and improve their performance. We will deepen comprehensive investment and financing reforms in the capital market, improve market entry mechanisms for medium- and long-term capital, refine investor protection schemes, and broaden exit channels for private equity funds and venture capital funds. The share of direct financing and equity financing will be raised.

①该表达中用tax或者taxation都可以，2025年政府工作报告中用了taxation。②汉语中的“下降、改善、扩大、增强、加大、完善、提高”还可以译为英文中形容词的比较级。③范畴词。④增对象词。⑤中英文定语顺序不同，英文中含义越核心，位置越靠近中心语。⑥不是“扩大某个试点本身的面积/范围”，而是扩大参与试点的中央部门数量或覆盖面。⑦这里的 consolidate 不是普通的“巩固”，而是金融和机构改革语境中的：整合、归并、通过兼并重组等方式压减数量并优化结构。

【consolidate： to join things together into one; to be joined into one(使)结成一体，合并】

双语词汇积累：国有资本收益：state capital gains零基预算改革：zero-based budgeting reforms中央部门： central departments税源： the sources of tax revenue消费税：excise tax推进部分品目征收环节后移：move its collection on some items further down the production-to-consumption chain. 入市机制： market entry mechanisms

中长期资金：medium- and long-term capital投资者保护制度： investor protection schemes

私募股权和创投基金：private equity funds and venture capital funds股权融资：equity financing