實際付稅人英語怎麼說及英文翻譯

A. 一些稅單上的英語詞彙，幫忙翻譯，謝謝

工作/職業
最收入
可減免的部分:經確認的捐贈
可估價的收入(這里可能需要你填寫非工資性收入,比如股票證券等,這條稅單背面應該有註明)
可減免的部分:個人享受的福利
實際收入
最終收入(用於計算)
交納的稅額

B. 稅務專業術語英文翻譯(全部)

tax element

稅收成分

tax evasion

逃稅；瞞稅

tax exemption

免稅

Tax Exemption Certificate

免稅證明書

tax haven

避稅樂園；避稅天堂

tax heldover

延緩繳納的稅款

tax holiday

免稅期

tax in default

拖欠稅款

Tax Innovation Committee

新稅項審議委員會

Tax Inspector

稅務督察

tax investigation

稅務調查

tax liability

納稅責任；稅務負擔

tax loophole

稅制漏洞

tax net

稅網

tax payable

應繳稅款

tax position

課稅情況

tax proposal

稅收建議
blank endorsement 空白背書；不記名背書

blanket insurance 總括保險；綜合保險；統保

blanket policy 總括保險單；統保單

block 交易單位〔證券〕；大宗股票；集團

block allocation 整體撥款；整筆撥款

block capital grant 整筆非經常補助金

block discount policy 折扣統保單

block grant 整筆補助金

block grant system 整筆補助金制度

block offer [securities] 整批發售〔證券〕

block vote 整體撥款

blue chip 藍籌股；優質股票

board lot 交易單位；上牌單位；"一手"

Board of Governors of the International Monetary Fund 國際貨幣基金組織理事會

Board of Governors of the World Bank 世界銀行理事會

Board of Hong Kong Futures Exchange Limited 香港期貨交易所有限公司董事局

Board of Inland Revenue 稅務委員會

Board of Review [inland revenue] 稅務上訴委員會

Board of Trade Clearing Corporation [Chicago] 交易所結算公司〔芝加哥〕

Board of Treasury 庫務管理委員會

board trading 上板式買賣

BOCI Capital Limited 中銀國際融資有限公司

body corporate 法團；法人團體

Bogor Declaration 《茂物宣言》

bogus transaction 虛假交易

bona fide mortgage 真正抵押

bona fide transaction 真正交易

bona vacantia 無主財物

bond 債券；擔保契據；擔保書；債權證明書

bond denominated in Hong Kong dollars 以港元為本位的債券；港元債券

bond fund 債券基金

bond rating 債券評級

bonded warehouse 保稅倉

bonus 花紅；紅利；獎金

bonus issue 紅股發行

bonus share 紅股
保護關稅（Protective Tariff）

保稅制度（Bonded System）

布魯塞爾估價定義（Brussels Definition of Value BDV）

差別關稅（Differential Duties）

差價關稅（Variable Import Levies）

產品對產品減稅方式（Proct by Proct Rection of Tariff）

超保護貿易政策（Policy of Super-protection）

成本(Cost）

出廠價格（Cost Price）

初級產品（Primary Commodity）

初級產品的價格（The Price of Primang Procts）

出口補貼（Export Subsidies）

出口動物產品檢疫（Quarantine of Export Animal procts）

出口管制（Export Contral）

出口稅（Export Duty）

出口退稅（Export Rebates）

出口信貸（Export Finance）

·商務英語：集裝箱術語縮寫

出口限制（Export Restriction）

出口信貸國家擔保制（Export credit Guarantee)

出口許可證（Export Licence）

儲備貨幣（Reserve Carreacy）

處於發展初級階段（In the Early Etages of Development）

處理剩餘產品的指導原則（The Guiding Principle of Clealing With the Surplus Agricultural Procts）

船舶（Vessel）

從量稅（Specific Duty）

從價（Ad Valorem）
從價關稅（Ad Valorem Duties）

單方面轉移收支（Balance of Unilateral Transfers）

動物產品（Animal Proct）

多種匯率（Multiple Rates of Exchange）

反補貼稅（Counter Vailing Duties）

反傾銷（Anti-Dumping）

反傾銷稅（Anti-mping Duties）

關稅（Customs Duty）

關稅和貿易總協定（The General Agreement On Tariffs And Trade）

關稅合作理事會（Customs Co-operation Council）

· 英語中11種「錢」的表達方法

關稅減讓（Tariff Concession）

關稅配額（Tariff Quota）

關稅升級（Tariff Escalation）

關稅水平（Tariff Level）

關稅稅則（Tariff）

關稅同盟（Customs Union）

關稅和貿易總協定秘書處（Secretariat of GATT）

規費（Fees）

國際價格（International Price）

約束稅率（Bound Rate)

自主關稅（Autonomous Tariff)

最惠國稅率(The Most-favoured-nation Rate of Duty)

優惠差額（Margin of Preference)

優惠稅率（Preferential Rate)

有效保護率（Effective Vate of Protection)

C. 我已經支付關稅 英語

I have paid XXX CNY as the custom ty.
The customs department taxes us according to the export value declared without checking the actual cost.
It will cost about XX CNY by actual price.
Do you often declare the export value with lower price instead of actual cost?

D. 問一些財務的英文單詞。謝謝

Relling,general and administrative
Operating income：營業收入
Other income and expense：其他收入與費用
Income before provision for income taxes：所得稅稅前收入
Provision for income taxes:所得稅
Net income：凈收入/純利潤

Cash and cash equivalents：現金及現金等價物
Short-term marketable securities：短期債券
Accounts receivable,less allowance：應收賬款，扣除應收賬款壞賬准備
Inventories：存貨
Deferred tax assets：遞延稅務資產
Other current assets：其他短期資產
Total current assets：短期資產合計
Long-term marketable securities：長期債券
Property,plant and equipment,net：廠房及設備，凈值
Goodwill：收購溢價
Acquired intangible asstes,net：收購的無形資產，凈值
Other assets：其他資產
Liabilities and shareholders equity：負債及股東權益
Accounts payable：應付賬款
Accrued expenses：應付費用
Deferred revenue：遞延收入
Total current liabilities：短期負債合計
Deferred revenue-non-current：遞延收入——長期
Other non-current liabilities 其他長期負債
Total liabilities：總負債
Common stock ：股票
Retained sarnings：未分配盈利/保留盈餘
Accumulated other comprehensive income:累積其他綜合所得
Total sharehokders equity:總股東權益
Total liabilities and shareholders equity總負債及股東權益

E. 求一篇英文文章，關於個人所得稅方面的，要求8000字元（非8000單詞）

Personal Income Tax (PIT) is a direct tax levied on income of a person.個人所得稅（PIT技術）是一種直接稅，一個人的收入徵收。 A person means an indivial, an ordinary partnership, a non-juristic body of person and an undivided estate.一個人是指個人，一個普通的夥伴關系，一個人非法人機構和不可分割的遺產。 In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.一般來說，一個人被坑了他的稅款計算，納稅申報文件和繳納稅款，如有的話，因此在歷年的基礎。

1. 1。 Taxable Person 應稅人

Taxpayers are classified into 「resident」 and 「non-resident」.納稅人劃分為「居民」和「非居民」。 「Resident」 means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. 「居民」是指任何人在泰國居住連續或累計超過180稅項（日歷）年日聚集。 A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand.泰國居民的可支付收入來源，在泰國以及對從該是進入泰國帶來外國來源收入的一部分稅。 A non-resident is, however, subject to tax only on income from sources in Thailand.阿非居民然而，需繳納稅項只來自泰國的收入來源。

2. 2。 TAX BASE 稅基

2.1 Assessable Income 2.1評稅入息
Income chargeable to the PIT is called 「assessable income」.收入記入坑被稱為「應課稅收入」。 The term covers income both in cash and in kind.這一措詞包括現金和實物收入。 Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, is also treated as assessable income of the employee for the purpose of PIT.因此，任何好處，如提供免租的房子，或由僱主支付雇員的代表稅款由僱主或其他人，也視為為目的坑雇員應課稅收入。

Assessable income is divided into 8 categories as follows :應征稅的收入分成8類細分如下：
(1) income from personal services rendered to employers; （1）由僱主提供的個人服務收入;
(2) income by virtue of jobs, positions or services rendered; （2）憑借工作，職務或提供服務的收入;
(3) income from goodwill, right, franchise, other rights, annuity or income in the nature of yearly payments derived from a will or any other juristic Act or judgment of the Court; （3）商譽收入，版權，專利權，其他權利，年金或在每年的性質的所得款項將來自一個或任何其他法律行為或法院的判決;
(4) income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the rection of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings; （4）在股息性質，存款利息與泰國銀行的收入，利潤或其他利益的股票從法人公司，法人合夥，或互惠基金，收到的款項作為資本的減少，獎金的結果，增加資本控股，由合並收益，收購或法人公司或合夥企業解散，並獲得來自或合作夥伴持有的股份轉讓;
(5) income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts; （五）出租的財產和違反合同的，分期付款銷售或租購合約收入;
(6) income from liberal professions; （6）由自由職業者的收入;
(7) income from construction and other contracts of work; （七）建設和其他工作的合同收入;
(8) income from business, commerce, agriculture, instry, transport or any other activity not specified earlier. （8）營業收入，商業，農業，工業，運輸或其他活動沒有任何前面指定。
2.2 Dections and Allowances 2.2扣除及免稅額

Certain dections and allowances are allowed in the calculation of the taxable income. 某些扣除及免稅額允許在計算應納稅所得。 Taxpayer shall make dections from assessable income before the allowances are granted. 納稅人應課稅收入中扣除從之前的津貼是理所當然的。 Therefore, taxable income is calculated by: 因此，應納稅所得額的計算方法是：

TAXABLE INCOME = Assessable Income - dections - allowances 應納稅所得額 =課稅收入-扣除額-免稅額
Dections allowed for the calculation of PIT 允許扣除的計算的基坑

Type of Income 收入型 Dection 扣除
a. 答： Income from employment 從就業收入

b. 灣 Income received from right 收到的收入來自版權
c. 角 Income from letting out of property on hire 出租收入的財產出租
1) Building and wharves 1）建築物和碼頭
2) Agricultural land 2）農業土地
3) All other types of land 3）所有其他類型的土地
4) Vehicles 4）車輛
5) Any other type of property 5）任何其他類型的財產

d. 四 Income from liberal professions 自由職業的收入

e. 大腸桿菌 Income derived from contract of work whereby the contractor provides essential materials besides tools 所得的收入，工作合同，讓承包者提供必要的材料，除了工具
f. 樓 Income derived from business, commerce, agriculture, instry, transport, or any other activities not specified in a. 從業務所得的收入，商業，農業，工業，運輸，或不指定的任何其他活動答 to e. 到E
40% but not exceeding 60,000 baht 40％但不超過60000銖
40% but not exceeding 60,000 baht 40％但不超過60000銖

30% 30％
20% 20％
15% 15％
30% 30％
10% 10％

30% except for the medical profession where 60% is allowed 除30％為醫療行業的60％是允許
actual expense or 70% 實際費用或70％

actual expense or 65% - 85% depending on the types of income 實際開支或65％ - 85％取決於收入的種類

Allowances (Exemptions) allowed for the calculation of PIT 津貼（豁免）允許為基坑計算

Types of Allowances 津貼的種類 Amount 額
Personal allowance 個人免稅額

- Single taxpayer -單納稅人

- Undivided estate -隔膜地產

- Non-juristic partnership or body of persons -非合夥或法人團體的人

Spouse allowance 配偶津貼

Child allowance (child under 25 years of age and studying at ecational institution, or a minor, or an adjusted incompetent or quasi-incompetent person) 兒童津貼 （25歲以下的兒童和教育機構就讀，或未成年人，或者調整不勝任或准無能的人）

30,000 baht for the taxpayer 30000銖的納稅人

30,000 baht for the taxpayer's spouse 30,000泰銖對納稅人的配偶

30,000 baht for each partner but not exceeding 60,000 baht in total 30,000銖為每個合作夥伴，但不超過60,000銖總共

30,000 baht 3.0萬銖

15,000 baht each 每15000銖
(limited to three children) （限3個孩子）

Ecation (additional allowance for child studying in ecational institution in Thailand) 教育 （在泰國的其他機構的教育津貼就讀於兒童）

Parents allowance 父母津貼

Life insurance premium paid by taxpayer or spouse 壽險保費由納稅人或配偶支付

Approved provident fund contributions paid by taxpayer or spouse 核准公積金配偶或捐款支付納稅人

Long term equity fund 長期股權投資基金 2,000 baht each child 每個孩子2,000銖

30,000 baht for each of taxpayer's and spouse's parents if such parent is above 60 years old and earns less than 30,000 baht 30,000銖家長每個納稅人和配偶的父母，如果是這樣60歲以上和收入低於3.0萬銖

Amount actually paid but not exceeding 100,000 baht each 實際支付的金額不超過10萬銖，但每

Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 實際支付的金額在率不超過15％的工資，但不得超過50萬銖

Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 實際支付的金額在率不超過15％的工資，但不得超過50萬銖
Home mortgage interest 房屋貸款利率

Social insurance contributions paid by taxpayer or spouse 社會保險的配偶或捐款支付的納稅人

Charitable contributions 慈善捐款 Amount actually paid but not exceeding 100,000 baht 實際支付的金額，但不超過10萬銖

Amount actually paid each 實際支付的金額每

Amount actually donated 實際捐贈金額
but not exceeding 10% of the income after standard dections and the above allowances 但扣除額不得超過上述津貼和10％的收入後的標准

2.3 Tax Credit for dividends 2.3信用股息稅

Any taxpayer who domiciles in Thailand and receives dividends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit of 3/7 of the amount of dividends received.納稅人在泰國和住所誰收到來自公司或法人在泰國注冊的夥伴關系，是有權獲得3 / 7的股息紅利稅收抵免收到。 In computing assessable income, taxpayer shall gross up his dividends by the amount of the tax credit received.在計算應課稅收入，納稅人應當由總的稅收抵免額，他收到的股息。 The amount of tax credit is creditable against his tax liability.稅收信貸的數額是對他的稅款抵免。

3. 3。 Progressive Tax Rates 累進稅率

3.1 Progressive Tax Rates 累進稅率3.1

Personal income tax rates applicable to taxable income are as follows.個人所得稅稅率適用的應納稅所得額如下。
Tax rates of the Personal Income Tax 所得稅稅率的個人

Taxable Income 應納稅所得額
(baht) （銖） arginal Taxable income arginal應納稅所得額
(baht) （銖） Tax Rate (%) 稅率（％）
0 - 150,000 (2008 onwards) 0 - 15萬（2008起） 150,000 150000 Exempt 豁免
150,001 - 500,000 150,001 - 500,000 350,000 350000 10 10
500,001 - 1,000,000 500,001 - 1,000,000 500,000 500000 20 20
1,000,001 - 4,000,000 1,000,001 - 4,000,000 3,000,000 3,000,000 30 30
4,000,001 and over 4000001及以上 37 37

In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater. 在每年的情況下收入類別（2） - （8）條所述2.1頃收入超過6.0萬泰銖，納稅人的稅務計算計算的數額乘以稅0.5％的應課稅收入額和比較累進稅率。納稅人須負起更大的納稅金額為准。

3.2 Separate Taxation 3.2獨立的稅收

There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.有幾種類型的收入，納稅人不得包括或可能不選擇包括收入，在計算應課稅收入的稅務負擔。

Income from sale of immovable property 來自物業銷售收入不動產

Taxpayer shall not include income from sales of immovable property acquired by bequest or by way of gift to the assessable income when calculating PIT.納稅人不包括收入由遺贈取得不動產銷售或以饋贈方式向在計算應評稅入息坑。 However, if the sale is made for a commercial purpose, it is essential that such income must be included as the assessable income and be subject to PIT.但是，如果銷售為商業目的而作出的，至關重要的是，這樣的收入必須包含在課稅收入和受坑。

Interest 興趣

The following forms of interest income may, at the taxpayer's selection, be excluded from the computation of PIT provided that a tax of 15 per cent is withheld at source:利息收入，可在納稅人的選擇，下面的表格可從坑計算排除規定，有百分之15是源泉扣繳的稅款： (1) （1） interest on bonds or debentures issued by a government organization; 債券的利息或組織發出的政府債券;
(2) （2） interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 baht ring a taxable year; 銀行儲蓄存款的利息，如果在商業利益收到的總金額不超過20,000銖一個納稅年度中;
(3) （3） interest on loans paid by a finance company; 公司融資貸款的利息支付1;
(4) （4） interest received from any financial institution organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or instry. 獲得商業利益或特定行業的任何金融機構所舉辦的法律為目的的泰國的貸款資金，以促進農業。

Dividends 股息

Taxpayer who resides in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may opt to exclude such dividend from the assessable income when calculating PIT.納稅人誰住在泰國，接受注冊公司或互惠基金，已在稅收在百分之十率源泉扣繳的股息或利潤的股票，可以選擇排除在計算應評稅入息坑等紅利。 However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.4.然而，在這樣做時，納稅人將無法要求任何退款或信用為2.4提及。

4. 4。 Withholding Tax 預扣稅

For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2 or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office.對於某些類別的收入，收入的付款人隱瞞源頭稅，納稅申報文件（表格坑1，2或3視情況而定），並提交預扣稅款的區稅務辦公室。 The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return.扣繳的稅款，應再對納稅人的稅務責任記在申請坑返回的時間。 The following are the withholding tax rates on some categories of income.以下是對某些類別的收入扣繳稅率。

Types of income 收入的種類 Withholding tax rate 預提稅率
1. 1。 Employment income 就業收入 5 - 37 % 5 - 37％
2. 2。 Rents and prizes 租金及獎品 5 % 5％
3. 3。 Ship rental charges 船舶租用費 1 % 1％
4. 4。 Service and professional fees 服務及專業費用 3 % 3％
5. 5。 Public entertainer remuneration 公共藝人報酬

- Thai resident -泰國居民

- non-resident -非居民

5 % 5％

5 - 37 % 5 - 37％
6. 6。 Advertising fees 廣告費用 2 % 2％

5. 5。 Tax Payment 納稅

Taxpayer is liable to file Personal Income Tax return and make a payment to the Revenue Department within the last day of March following the taxable year. 納稅人可申請個人所得稅納稅申報表，並在3月的最後一天支付稅務部以下的納稅年度。 Taxpayer, who derives income specified in c, d or f in 2.3 ring the first six months of the taxable year is also required to file half - yearly return and make a payment to the Revenue Department within the last day of September of that taxable year. 納稅人，誰的收入源於C的規定，D或年度的應納稅f在2.3期間的前6個月還需要提交一半-每年的收入回報，在過去的一天署進行付款到今年9月的應課稅。 Any withholding tax or half-yearly tax which has been paid to the Revenue Department can be used as a credit against the tax liability at the end of the year. 任何預扣稅或每半年稅收已支付給稅務部門可以作為一個責任對納稅信用年底的。