pass through entities

Chinese translation: 税赋转由合伙人缴纳的公司(即不必用公司的名义缴税,公司不缴税)

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:pass through entities
Chinese translation:税赋转由合伙人缴纳的公司(即不必用公司的名义缴税,公司不缴税)
Entered by: Mark Xiang

08:56 Sep 3, 2004
English to Chinese translations [PRO]
Law/Patents - Law: Taxation & Customs
English term or phrase: pass through entities
This form of unincorporated association has some of the features of a company, including capacity to sue and be sued, separate legal identity, ability to own and transfer property and limited liability of members. It also has some of the features of a partnership and, if correctly structured, United States tax laws treat them as "pass through entities", so that only the members, and not the entity, are subject to tax.
SHI KANG DU
China
Local time: 19:56
税赋转由合伙人缴纳的公司(即不必用公司的名义缴税,公司不缴税)
Explanation:
Pass-through entities mean that your entity does not pay a tax; instead, gains, losses or expenses on the entity are passed through to your individual tax return to be taxed there. Pass-through entities file their own tax return and allocate income, gain, loss and expense to partners on a Form K-1. You can read more about pass-through entities here.


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Note added at 23 hrs 32 mins (2004-09-04 08:29:23 GMT)
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Pass-through entities 纯粹是从纳税的角度对一类公司的称谓.
Selected response from:

Mark Xiang
Local time: 19:56
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2税赋转由合伙人缴纳的公司(即不必用公司的名义缴税,公司不缴税)
Mark Xiang
4 +1传递实体
Shang
4 +1过渡法人
Wenjer Leuschel (X)
3TRY
jyuan_us


  

Answers


21 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
过渡法人


Explanation:
I would translate as 过渡法人. The arguments come later when I got the time.

Wenjer Leuschel (X)
Taiwan
Local time: 19:56
Works in field
Native speaker of: Native in ChineseChinese
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  Chinoise
2 hrs
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4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
传递实体


Explanation:
传递实体

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Note added at 4 hrs 11 mins (2004-09-03 13:08:08 GMT)
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针对买卖双方税负转移,中国好像没有这类玩艺儿(谁收钱谁纳税)

Shang
China
Local time: 19:56
Native speaker of: Chinese
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
agree  Chinoise
6 hrs
  -> thanks!
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9 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
TRY


Explanation:
半实体性质,准公司性质

jyuan_us
United States
Local time: 06:56
Works in field
Native speaker of: Native in ChineseChinese
PRO pts in category: 12
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57 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
税赋转由合伙人缴纳的公司(即不必用公司的名义缴税,公司不缴税)


Explanation:
Pass-through entities mean that your entity does not pay a tax; instead, gains, losses or expenses on the entity are passed through to your individual tax return to be taxed there. Pass-through entities file their own tax return and allocate income, gain, loss and expense to partners on a Form K-1. You can read more about pass-through entities here.


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Note added at 23 hrs 32 mins (2004-09-04 08:29:23 GMT)
--------------------------------------------------

Pass-through entities 纯粹是从纳税的角度对一类公司的称谓.


    Reference: http://www.marketwise.com/MW_TraderR/TaxTopic.asp?Page=20030...
Mark Xiang
Local time: 19:56
Native speaker of: Native in ChineseChinese
PRO pts in category: 8
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Chinoise
1 hr

agree  Carol Chen: http://biztaxlaw.about.com/od/businesstaxation/a/passthrough... 税赋转由个人缴纳的公司,可以包含几种不同类型的公司
1041 days
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