【Native Speaker每日综合训练—35系列】【35-02】经管 Advertising Tax

planetandlucas

Time 2: American congress tried to figure out one way to deduce financial deficits and put the tax on the advertisement.
The change of advertisement will affect company. (2:46)

Time 3: The effect of advertising tax may have a negative effect on companies, advertising companies,and evern the whole American economics.(1:52)

Time 4:  The paragraph introduces the draft plan of advertisement tax from both senator and house.  (1:25)

Time 5: the article introduces the proposal and analyzes who will be affected. (2:47)

Time 6: The proposal deduce the part advertisement tax for small business, but this concession is also small (2:45)

Time 7: the article introduces the opposition of the advertisement tax proposal and estimates that this proposal may not be passed in this year (2:26)

Obstable: the advertisement is a driving force in US economy, and then the author offers examples to support this viewpoint. After that, the author illustrates the negative effect of advertisement tax for US's economics, and furtermore uses data to explain why. (4:10)

饼干小熊

Lap 6        00:03:24.69        00:12:58.51
Lap 5        00:01:09.15        00:09:33.81
Lap 4        00:02:01.82        00:08:24.66
Lap 3        00:01:58.10        00:06:22.83
Lap 2        00:01:08.12        00:04:24.73
Lap 1        00:03:16.61        00:03:16.61

hysteries

【Speaker】
companies are losing control of both their customers and employees.
But actually
1# giving people more control
2# Less control
3# Beyond control

【Speed】
time 7        00:01:14.36        00:09:47.56
time 6        00:01:58.17        00:08:33.20
time 5        00:01:42.78        00:06:35.02 In short run, large companies will be hit after the proposing of the tax reform. However, it may be more hard for small or startup ones.
time 4        00:00:58.90        00:04:52.24 Two chairmen released their draft tax of tax reform proposal.
time 3        00:01:28.86        00:03:53.33 The consequence is that clients advertisers will cut the amount of ads.
time 2        00:02:24.47        00:02:24.47 The ends of proposing the tax on ads is to deduct deficit and to gain economic growth.

【Obstacle】
00:02:55.05   Ads exert an positive effect on the economy growth, however, the congress is about to reform the tax on ads, which may be a threat to the whole economy level.

454362537

[Time2]
Why do we need to change the tax rates of AD ? A reform of our taxation system is the first step forward to finding a long term solution for deficit reduction and economic growth.
What does this matters ?
Businesses may only deduct 100% of the cost of their advertising to only 50%.
[Time3]
The influence of the change on the economy of USA and the step we can take to handle this situation.
[Time4]
two pre-thinking of that draft.
The old draft:a provision that would allow advertisers to deduct only 50 percent of all advertising expenses in the first year and amortize the remaining 50 percent over the next five years.
The new draft:marks a drastic departure from the historical treatment of advertising as an ordinary and necessary business expense, which has allowed it to be virtually one hundred percent deductible in the year in which the expense is made
[Time5]
The content of the proposal:allow companies to deduct 50% of their advertising costs in the year they are incurred, with the remaining 50% amortized over the following 10 years
The difference of hit after the proposal applying between large company and small company .
What's at stake and The outlook
[Time6]The debating of the proposal and the risks
[Time7]
there is a low possibility for the proposal get into practice many senators are opposite to the proposal because it will do harm to the employment and small companies
[Obstacle]下次补上，实在读不下去了

cindy806178024

补课：越障4"36

ROLEDAD

[speaker]
the speaker claims that as a matter of fact, the companies usually will not lose control of the themselves , and even designing for it — and using it as an impetus to recommit to the companies' values.

[speed]
Time2: 2'54''
It is widely understood that a reform of our taxation system is the first step forward to finding a long term solution for deficit reduction and economic growth. Therefore, the senate and the house is drafting a tax bill to deduct the cost of advertising, although it probably may raise great debates.

Time3: 2'03''
the ads tax not only would have less money to spend on advertising year after year, but media companies would also be impacted as advertisers would be forced to reduce their buyers.

Time4: 1'02''
the tax reform proposal that require amortization of certain advertising expense beginning in 2015 marks a drastic departure from the historical departure from the historical treatment of advertising, which was successful at defeating the attempts, as an ordinary and necessary business expense.

Warm up&Time5: 3'02''
The proposal that allow companies to deduct 50% of their advertising costs and the remaining 50% amortized over the following 10 years would be a nuisance in the short-term but ultimately it would only delay -- not limit -- the deductibility of advertising expenses and would have more significant effect on small business.

Time6:3'16''
Although Camp's proposal that lower the corporate tax rate from 35 to 25 percent and simplify and reduce tax rates for individuals into two brackets, 10 and 25 percent may be a significant rate reduction, it still would put at risk more than 1.7 million jobs and $456 billion in sales.

Time7:2'20''
The near future of tax reform in the Senate is an even bigger question mark for a chamber that's already been derided as the most do-nothing Congress and the proposal starts the discussion rolling.

[obstacle]6'21''
Since advertising  serves as a generator of job creation and sales, which is also a driving force in the economy, the proposal for the tax reform that allow advertisers to deduct only 50 percent of all advertising expenses and require the balance to be amortized over five years probably would have profound repercussions across the U.S. economy.

jokerking

SPK ; companies can cotroll or not controll to their employees, but to be openess and put their staffs freely thinking will bring company more benefit. losing control of employee maybe a good choice to companies.
spd : 2.30  american is in a danger situation of debt crisis, senate and house want to controll the tax of advertising to solve debt question. once introduced, this taxation reform will be the base line for all future debates.
       1.40 this bill will make the client cut payment of advertising and prevent them buying adveritsement from media company. it will wreak havoc to our economy, be preapred and think about how to get through it.
       1.07 in the past, industry has been successful at defeating the ad-tax bill. but in 2013,DMT and RMI put focus on advertising taxation at the same time, the key word is amortization.
       2.04 the different of bill is the amortization period. this bill may be not harmful to big company, but will hurt small companies and startups, which cash management is crucial. it will be a very long shot to pass the bill.
       2.25 R-mi unveiled his taxtion reform but incured critics. reviewers think he started at a wrong direction and lobby think this bill will put risk to our economy.
      1.58 Camp insist on moving this reform this year even though many skepticism and critic exist.
感谢TAORS 的背景介绍  要不读起来还真是费事呢~

wangweiyi5332

Time2 4:27
Timer3 2:08   tax on the advertising will influence the economy of  whole country.what i can do is to prepare for this trend.
Timer4 1:44
what the proposal of House is and what that of Senate is .
Timer5  the dire consequences do not affect the major marketers seriously but affect the small companies a lot.
Timer6 3:40  
the proposal have small concessions for small business , many big companies emphasized the dire consequence and hire the lobby to make the proposal unreleased.
Timer7 3:50
How factions react to the proposal. The chairman of the Senate or House insist to make it realized ,while the major businessman or media companies confessed that they would fight for it.

wangweiyi5332

Speaker
many people said the company is losing control .what companies can do to improve the productivity -----whether to strengthen the control or to weaken it ----has its own good effects.

cyndichiang

Time2 2'40''
The US has faced budget deficits ,so the both House and Senate plan to reduce the tax and increase the advertisement tax. The the remaining 50% taxes can be paid for  over 10 years

Time3 1'47''
The proposal may hurt both ad industry as well as the whole economy since the taxes burden eventually will be migrated to the customers. So companies should be alert anytime to the plan in order to deal with the new policy

Time4  1'30''
The D drafted proposal suggesting that the deduction of the 50% tax should be paid in the first year and the remaining 50% should be amortized within 5 years

Time5 2'40''
R-M plan to make the 50% deduction of Ad tax within 5 year.
So the debate about how the deduction of the tax will affect the economy and how long the remaining of the tax should be amortized is still under discussion
The 5-year amortization plan will burden the companies' cash management since the more money should be paid for tax each year on advertisement. Moreover, the stake is that companies will increase their revenue to compensate the cost(i'm not sure whether the understanding of this point is right)

Time6 2'52''
D-M plans to reduce corporate tax rate from 35% to 25% and simplify and reduce tax rates for individuals.
This proposal is harmful for some reasons: this will reduce significantly the rate and will lead to dis-incentiveness of advertise industry,more unemployment and failure in sales

Time7 2'
Since the proposal will harm the media and advertisement industry that is a crucial proportion of the American economy, the reelection of Senate is a good news.
The tax reform is hard to pass through the coming new Senate so that this year the proposal may not be conducted. But, in the coming years, the tax reform is still a debate.

Obstacle: 3'18''
Advertisement industry is a central driver to the economic growth .
The passage shows that the proposal will have impact on the employment and the economy.