U.S. President-elect Donald Trump sternly warned American businesses again Sunday that if they move their operations overseas they would face a 35 percent tax if they then try to sell their products back in the United States.
美国候任总统唐纳德·川普星期天向美国企业再次发出严厉警告，如果它们把生产转移海外，他们返销美国的产品将面临35%的征税。

In a series of Twitter comments, Trump said he plans to "substantially reduce" taxes and regulations on businesses. But he said that any company that "fires its employees, builds a new factory or plant" in another country "and then thinks it will sell its product back into the U.S. without retribution or consequence, is wrong!"
川普在推特上连续发文说，他准备“大幅度降低”企业税率，减少企业管理条例。不过，他表示任何一家企业如果要“解雇员工，在国外建新厂”，而“认为它的产品返销美国可以不受惩罚或产生后果，都将是错误的！”

The billionaire real estate mogul, who assumes power January 20, said the border tax on products manufactured in other countries "will make leaving financially difficult.... Please be forewarned prior to making a very expensive mistake!"
这位身价数十亿美元的房地产大亨将于1月20日就任总统。他说，对在国外制造的产品征收的关税将大大提高去国外开厂的金融成本……。现在就提前发出警告，以免（企业）犯一个非常昂贵的错误。”

The U.S. has lost 5 million manufacturing jobs since 2000, many to automation and some to overseas locations where company owners are paying workers substantially less than they have been in the United States. But in his lengthy campaign for the White House, Trump vowed to curb the corporate departures and to bring back jobs that have already been moved overseas.
2000年以来，美国失去了五百万个制造业工作。许多工作是由机器替代了，但也有一些是转移到了国外。企业老板在国外支付给工人的薪水要比他们在美国支付的费用少很多。但是，川普在长时间的竞选期间做出承诺要阻止美国企业迁移国外，要把流失海外的工作机会给追回来。

The U.S. corporate tax rate is officially at 35 percent, but most companies pay far less after deducting their business expenses.
美国的企业税率是35%，但是许多企业在扣除经营成本之后所支付的实际税率要低得多。