翻译模板 | 个人所得税缴纳说明翻译模板及税收术语中英汇总

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关于缴纳所得税的说明

**同志2011年的年薪总收入为*****元,月平均收入****.**元。2011年住房公积金和社保共****元允许税前扣除。按照《中华人民共和国个人所得税法》2007年第五次修正版之规定,人员月平均收入2000元以内的不缴纳个人所得税,月平均收入超过额度的按照累进税率计缴个人所得税。因此2011年已缴个人所得税****元,年薪净总收入*******元左右。

其计算公式如下:

应缴纳个人所得税=([(年薪总收入-个税起征点×12个月-全年缴纳社保及住房公积金)/12个月]×税率-速算扣除数)×12个月。

2011年应缴个税为:*******(元)

******公司

2011年1月1日

Explanation of Individual Income Tax Calculation

In 2011, the annual incomeof **** is RMB*****; then his average income is RMB***** per month. Meanwhile, socialinsurance and house fund is RMB****. According to Regulations for the Implementation of theIndividual Income Tax Law of the People's Republic of China in 2007, tax threshold isRMB2000 per month and those amounts exceeding this will be tax payable. In 2011,****’s total amount of tax payment was RMB****, and annual net income was RMB****.

The calculation formula isas following:

annual tax payable = {[(annual income – taxthreshold × 12 months – annual social insurance and house fund ) / 12 months] ×tax rate - quick calculation deduction } × 12 months.

tax payable in 2010:

RMB*****

********Co., Ltd.
1st, Jan. 2011


翻译模板 | 个人所得税缴纳说明翻译模板及税收术语中英汇总


税收专业英语词汇

ambit of charges征税范围,收费范围
annual allowance每年免税额,年度津贴
annual balance年度余额
assessable income应评税收入,可估计收入
assessable loss应评税亏损

assessable profit应评税利润
assessed profit估定利润
assessment评税;评定;估价;评税单
assessor评议员;估税员
asset资产

asset-liability management资产负债管理
asset-liability ratio资产负债比
asset price资产价格
asset out of book账外资产

assets account资产账户

assets accounting资产会计
assets allocation fund资产分配基金
assets appraisal资产重估价
assets cover资产担保

assets coverage ratio资产担保率
assets inventory shortage资产盘亏
assets inventory surplus资产盘盈
assets management资产管理
assets motive资产动机
assets play资产隙

assets ratio资产比率
assets redeployment资产重新配置
assets reserve资产准备
assets retirement资产报废
assets revaluation资产重估

assets settlement资产决算,资产清算
assets specificity资产专用性
assets stripping资产剥离
assets swap资产互换
assets turnover资产周转率
assets valuation资产估值

back duty补缴税款
base year基年

basic allowance 基本免税额
capital levy资本税;资产税
capital tax资本税
child allowance子女免税额
confirmation of payment已缴税证明书
council tax地方税

customs declaration报关单
customs drawback关税退还
customs entry进口报关
customs quota海关配额
customs union关税同盟

tariff关税;关税表;税率;税则;对…征税
tariff association保险费税率同盟;关税同盟
tariff barrier关税壁垒
tariff control收费管制
tariff rate保险协定费税率,关税率
tariff wall关税壁垒

tax税;税款
taxable可征税的;应征税的
taxable bracket应课税组别
taxable capacity纳税能力
taxable income应税收入

taxable payroll emolument应课税薪酬总额
taxable profit应课税利润
taxable value应课税价值

tax agent税务代理人
tax assessment征税估值
taxation征税;税款
taxation bureau税务局
taxation office税务署

taxation payment税款
tax avoidance避税
tax band税阶
tax base计税基数,税基
tax benefit税收利益

taxbreak 减税,赋税减免
tax burden税务负担,税项负担
tax collector税务员
tax concession税项宽减
tax credit税收减免

tax-deductible可减税的
tax defaulter欠税者
tax discharged注销税款
tax dodging逃税
tax due到期应缴税款

tax element税收成分
tax evasion逃税
tax exemption免税
tax farmer税款包收人,包税商

tax heaven避税安乐窝
tax heldover延缓缴纳税款
tax holiday免税期
tax in default拖欠税款
tax inspector税务稽查员

tax investigation税务调查
tax liability纳税责任,税务负担
tax loophole税制漏洞
tax net税网
tax payable应缴税款

taxpayer纳税人
tax position课税情况
tax proposal税收建议
tax rebate出口退税
tax regime税制

tax relief税项宽免
tax reserve certificate储税券
tax return纳税申报单
tax selling纳税抛售
tax shelter合法避税手段

tax stamp印花税票
tax stoodover延缓缴纳税款
tax system课税制度,税制
tax threshold起征点
tax undercharge短征税款

tax year 税务年度
发票 invoice;receipt
发票登记簿 invoice register
发票金额 invoice amount
发票联 invoice copy

税单号码 charge number
税额限定 rate-capping
税后净运营利润 NOPAT(net operating profit after tax)
税后利润率 after tax profit margin
税后收益 earnings after tax

税款 tax;taxation; taxation payment
税前收入 before-tax income
税收 revenue
税收抵免合格性 eligibility for tax credit
税项宽减  taxconcession
税项宽免  taxrelief

所得税 income tax
所得税减免 marginal relief
所得税预扣法 pay-as-you-earn;pay-as-you-go

征收 collection
征收额 levy
征收年度 year of assessment
征税 levy;put;taxation
征税范围 ambit of charges
征税估值 tax assessment

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