KudoZ home » English to Chinese » Law: Contract(s)

shown to be payable

Chinese translation: 应缴纳的

Advertisement

Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs
(or are passionate about them). Participation is free and the site has a strict confidentiality policy.
GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:shown to be payable
Chinese translation:应缴纳的
Entered by: Peggy Huang
Options:
- Contribute to this entry
- Include in personal glossary

04:18 Sep 16, 2007
English to Chinese translations [PRO]
Law/Patents - Law: Contract(s)
English term or phrase: shown to be payable
If the parties elect, by mutual agreement, to file joint or combined income tax returns for any taxable year, each party shall pay that portion of the total tax shown to be payable on any such joint or combined return which (a) the amount of tax that each would have been required to pay had he or she filed a separate return as a married person bears to (b) the total taxes which both would have been required to pay if both filed separate returns as married persons.

"shown to be payable" “bears to" 是什么意思?
实在不好意思,对税收不是很明白。各位能否解释一下a与b 有何不同?

谢谢!
Peggy Huang
United States
Local time: 21:03
应缴纳的
Explanation:
这段文字说的是:夫妇两人共同报税时,每个人需担负自己以已婚者身份单独报税时所应担负的纳税义务。

(a) 和 (b) 是补缴税金和领回退税的不同情况;即,原本以已婚者身份单独报税应补缴多少 (a) 或该退回多少 (b),夫妇两人都要各自承担。

--------------------------------------------------
Note added at 2 hrs (2007-09-16 06:40:38 GMT)
--------------------------------------------------

修正:一般缴纳所得税,有些是在薪给里已经预先扣缴,因此报税时提证说明已预先扣缴,还有些则是未预先扣缴,报税时也要一并提报,所以会结算出是否应该补缴或退税;(a) 的情况是,夫妻作为已婚者分别提报时,结算出应补缴或该退回的税金,(b) 的情况是,夫妻作为已婚者共同提报时,结算出应补缴或该退回的税金;夫妻必须依据此两种情况的比例各自承担应负之纳税义务。


--------------------------------------------------
Note added at 2 hrs (2007-09-16 06:42:31 GMT)
--------------------------------------------------

那个 bears to 指的就是在后者的情况下按照前者的比例的意思。我先前的解释不幸有误。

--------------------------------------------------
Note added at 2 hrs (2007-09-16 06:54:02 GMT)
--------------------------------------------------

你的文本大体上可以如下翻译:

如果双方同意在某税务年度共同或加总报税,则应该按照 (a) 两人以已婚人士分别报税所各自应缴纳税额相对于 (b) 两人以已婚人士一并报税所共同该缴纳税额之比例,由双方分别承担各自的税捐义务。

我的中文表达可能不太符合中国的语言习惯,但请自行调整。

--------------------------------------------------
Note added at 2 hrs (2007-09-16 06:54:53 GMT)
--------------------------------------------------

你的文本大体上可以如下翻译:

如果双方同意在某税务年度共同或加总报税,则应该按照 (a) 两人以已婚人士分别报税所各自应缴纳税额相对于 (b) 两人以已婚人士一并报税所共同该缴纳税额之比例,由双方分别承担各自应缴纳的税捐义务。


--------------------------------------------------
Note added at 2 hrs (2007-09-16 06:55:47 GMT)
--------------------------------------------------

如果双方同意在某税务年度共同或加总报税,则应该按照 (a) 两人以已婚人士分别报税所各自应缴纳税额相对于 (b) 两人以已婚人士一并报税所共同该缴纳的总税额之比例,由双方分别承担各自应缴纳的税捐义务。

--------------------------------------------------
Note added at 12 hrs (2007-09-16 16:49:08 GMT)
--------------------------------------------------

(a) the amount of tax that each would have been required to pay had he or she filed a separate return as a married person

(a) 若他或她以已婚人士身份单独报税,每人各自应缴的税额

(b) the total taxes which both would have been required to pay if both filed separate returns as married persons

(b) 若两人都以已婚人士身份各自报税,两人共同应缴税金总额

从以上看来,两种情况当然会有不同的税额,因此才会说 (a) bears to (b),意思是“按照 (a) 相对于 (b) 的比例“。

--------------------------------------------------
Note added at 12 hrs (2007-09-16 17:05:41 GMT)
--------------------------------------------------

应该注意的是 he or she filed a separate return as a married person 和 both filed separate returns as married persons 的区别。

也许我说得不清楚,不过原则上夫妻共同报税与分开报税,两种报税法得到的应缴税额结果一定不一样。因此,在这个婚前协议中规定,选择其中一种报税方法后,夫妇两人承担的纳税义务必须按照采取较不利的报税法所产生的各自税额,相对于较有利的纳税总额之比例,拆分各自应该承担的纳税义务。

(Only for Tiede: Als ich meine Frau heiratete, hatten wir Gütertrennung vereinbart. Daher kenne ich die Sache. Es kann sein, daß ich die Sache auf Chinesisch unklar und schwer getan habe. Prinzipiell ist die Sache doch klar.)
Selected response from:

Wenjer Leuschel
Taiwan
Local time: 09:03
Grading comment
4 KudoZ points were awarded for this answer

Advertisement


Summary of answers provided
4 +2应缴纳的Wenjer Leuschel


Discussion entries: 22





  

Answers


29 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
应缴纳的


Explanation:
这段文字说的是:夫妇两人共同报税时,每个人需担负自己以已婚者身份单独报税时所应担负的纳税义务。

(a) 和 (b) 是补缴税金和领回退税的不同情况;即,原本以已婚者身份单独报税应补缴多少 (a) 或该退回多少 (b),夫妇两人都要各自承担。

--------------------------------------------------
Note added at 2 hrs (2007-09-16 06:40:38 GMT)
--------------------------------------------------

修正:一般缴纳所得税,有些是在薪给里已经预先扣缴,因此报税时提证说明已预先扣缴,还有些则是未预先扣缴,报税时也要一并提报,所以会结算出是否应该补缴或退税;(a) 的情况是,夫妻作为已婚者分别提报时,结算出应补缴或该退回的税金,(b) 的情况是,夫妻作为已婚者共同提报时,结算出应补缴或该退回的税金;夫妻必须依据此两种情况的比例各自承担应负之纳税义务。


--------------------------------------------------
Note added at 2 hrs (2007-09-16 06:42:31 GMT)
--------------------------------------------------

那个 bears to 指的就是在后者的情况下按照前者的比例的意思。我先前的解释不幸有误。

--------------------------------------------------
Note added at 2 hrs (2007-09-16 06:54:02 GMT)
--------------------------------------------------

你的文本大体上可以如下翻译:

如果双方同意在某税务年度共同或加总报税,则应该按照 (a) 两人以已婚人士分别报税所各自应缴纳税额相对于 (b) 两人以已婚人士一并报税所共同该缴纳税额之比例,由双方分别承担各自的税捐义务。

我的中文表达可能不太符合中国的语言习惯,但请自行调整。

--------------------------------------------------
Note added at 2 hrs (2007-09-16 06:54:53 GMT)
--------------------------------------------------

你的文本大体上可以如下翻译:

如果双方同意在某税务年度共同或加总报税,则应该按照 (a) 两人以已婚人士分别报税所各自应缴纳税额相对于 (b) 两人以已婚人士一并报税所共同该缴纳税额之比例,由双方分别承担各自应缴纳的税捐义务。


--------------------------------------------------
Note added at 2 hrs (2007-09-16 06:55:47 GMT)
--------------------------------------------------

如果双方同意在某税务年度共同或加总报税,则应该按照 (a) 两人以已婚人士分别报税所各自应缴纳税额相对于 (b) 两人以已婚人士一并报税所共同该缴纳的总税额之比例,由双方分别承担各自应缴纳的税捐义务。

--------------------------------------------------
Note added at 12 hrs (2007-09-16 16:49:08 GMT)
--------------------------------------------------

(a) the amount of tax that each would have been required to pay had he or she filed a separate return as a married person

(a) 若他或她以已婚人士身份单独报税,每人各自应缴的税额

(b) the total taxes which both would have been required to pay if both filed separate returns as married persons

(b) 若两人都以已婚人士身份各自报税,两人共同应缴税金总额

从以上看来,两种情况当然会有不同的税额,因此才会说 (a) bears to (b),意思是“按照 (a) 相对于 (b) 的比例“。

--------------------------------------------------
Note added at 12 hrs (2007-09-16 17:05:41 GMT)
--------------------------------------------------

应该注意的是 he or she filed a separate return as a married person 和 both filed separate returns as married persons 的区别。

也许我说得不清楚,不过原则上夫妻共同报税与分开报税,两种报税法得到的应缴税额结果一定不一样。因此,在这个婚前协议中规定,选择其中一种报税方法后,夫妇两人承担的纳税义务必须按照采取较不利的报税法所产生的各自税额,相对于较有利的纳税总额之比例,拆分各自应该承担的纳税义务。

(Only for Tiede: Als ich meine Frau heiratete, hatten wir Gütertrennung vereinbart. Daher kenne ich die Sache. Es kann sein, daß ich die Sache auf Chinesisch unklar und schwer getan habe. Prinzipiell ist die Sache doch klar.)

Wenjer Leuschel
Taiwan
Local time: 09:03
Meets criteria
Works in field
Native speaker of: Native in ChineseChinese
PRO pts in category: 106
Notes to answerer
Asker: 谢谢Wenjer 的解释。但是我还是不明白,(a)...had he or she filed a separate return as a married person与 (b) ...if both filed separate returns as married persons 有什么差别?前者的字面意思是:作为已婚人士单独报税,后者字面意思是:作为已婚夫妇单独报税,到底有什么差别?谢谢指点!


Peer comments on this answer (and responses from the answerer)
agree  Bin Tiede: It is my mistake; I tried to answer her question here.
11 hrs
  -> We understand the matter in the same way. See my addendum.

agree  orientalhorizon
22 hrs
  -> Thanks. Looking for the right answer is not an easy job. Sometimes we need different opinions to find the right wording for the same idea.
Login to enter a peer comment (or grade)




Return to KudoZ list


KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.



See also:



Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search