Benefit一词十分常见，为大家所熟知，用在不同的语境及句子中，含义也不尽相同，如“利益；益处；利润；收益；特权；好处”等。

对此，《元照英美法词典》中是这样解释的：“在合同法中，指以承诺作为或不作为而得到以前无权得到的好处或利益；也指在遭受疾病、残疾及失业等时从保险公司或社会保障项目中得到的经济帮助。用于国家行使征用权〔eminent domain〕中，指在评估因征收用于公共事业而对私人财产造成的损失时，以特别补偿〔special benefit〕作为对损失的补偿，而不使用一般补偿〔general benefit〕的制度。在这一制度中，一般补偿指对整个小区、邻近地区、或对位于相似地方的管理及发展应产生的自然增长的补偿，而特殊补偿指仅对受损害的土地所有者直接、单独补偿自然增长的收益。”在法律翻译中，也有一些与“benefit”相关的术语， 专业性较强，可共同了解一下，具体内容如下：

​1.交易利益规则 benefit of the bargain rule

1.在合同法中，指违约方必须向受损方提供其在违约方完全履行的情况下本可以得到的全部利益，包括利润。亦即，即使在对方违约时，合同当事人仍应得到其根据交易所应获得的全部利益。2.在欺诈性买卖的情况下，受欺诈的买受人可以向出卖人请求损害赔偿，补足其被骗支付的对价与所得货物实际价值之间的差价。

1. In breach of contract cases, the principle that the aggrieved party is entitled from the party who breached the contract to everything that he would have received, including profits, if the breach had not occurred. 2. In cases involving fraud or misrepresentation of the value of property, the principle that the defrauded party is entitled to damages equal to the difference between the misrepresented value and the lower amount that represents the true value of the property. Also called loss of bargain. 以下为相关例句，可供参考：

例句1

Benefit of the bargain rule is a principle that any party who breaches a contract must pay the aggrieved party an amount that puts that person in the same financial position that would have resulted if the contract had been fully performed. It also refers to the principle that a defrauded buyer may recover from the seller as damages the difference between the misrepresented value of the property and the actual value received. It is one of methods of measuring damages in cases involving fraud.

交易利益规则是一项原则，即任何违反合同的一方必须向受害方支付一笔金额，使该人处于与合同完全履行时相同的财务状况。它还提到了这样一个原则，即被欺诈的买方可以向卖方追偿，作为对财产误报价值和实际收到价值之间差额的损害赔偿。这是在欺诈案件中衡量损失的方法之一。

例句2

The benefit-of-the-bargain rule provides the plaintiff with the difference between the value the plaintiff gave and the amount the defendant represented the plaintiff would receive.

交易利益规则为原告提供了原告给定的价值与被告代表原告将获得的金额之间的差额。

2.获益原则 benefits-received principle

指主张对政府提供的商品及服务的税收应以纳税人从中获益的比率来评定税额的原则，如用收取的燃料税修建高速公路就是这一原则的体现。在很多情况下，如国防及政府医学研究方面，无法衡量获益的大小，然而，该原则使政府在很多方面走向市场化。

The Benefits Received Rule, or benefits received principle, may take one of two related definitions: one as a tax theory; and one as a tax provision. The two definitions are: 1. The Benefits Received Principle, which is a theory of income tax fairness that says people should pay taxes based on the benefits they receive from the government. 2. A tax provision that says a donor who receives a tangible benefit from making a charitable contribution must subtract the value of that benefit from the amount claimed as an income tax deduction. 相关例句如下：

例句1

The Benefits Received Principle is thought to be appealing for its apparent fairness in that those who benefit from a service should be the ones who pay for it. However, this is not how the tax system works in the United States. The U.S. tax system is a “progressive” or “ability-to-pay” system, meaning that those who make more money tend to pay taxes at a higher rate and those who make less money tend to pay taxes at a lower rate or even receive taxpayer-funded benefits while paying no taxes at all.

获益原则被认为因其明显的公平性而具有吸引力，因为受益于某项服务的人应该是付费者。然而，这不是美国税收制度的运作方式。美国的税收制度是一种“逐步的”或“支付能力”的制度，这意味着挣得更多的人倾向于以更高的税率缴税，而那些挣得更少的人倾向于以更低的税率缴税，甚至接受由纳税人出资的福利，而根本不用缴税。

例句2

The benefits received principle argues that those who receive the greatest benefit from the government, either directly or indirectly, should pay the most taxes, in principle of fairness.

获益原则认为，基于公平原则，从政府直接或间接获得最大利益的人应该缴纳最多的税。

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