Publication 850 (EN-CN-S) (08/2018), English- Chinese (Simplified) Glossary of Tax Words and Phrases

Used in Publications Issued by the IRS

Revised: August 2018


Publication 850 (EN-CN-S) - Introductory Material

Introduction

This glossary has been developed in cooperation with numerous professional translators and editors. Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Chinese-language materials issued by the Internal Revenue Service (IRS).

This glossary is being issued, among other things, to provide a foundation for translation of federal tax terminology. It provides Chinese equivalents in simplified characters, used primarily in mainland China, Singapore, and Malaysia. It must be noted that invention and compromise are always involved in selecting words and phrases to describe certain tax concepts that may have no precise equivalent in the Chinese language or legal tradition.

The terms in this glossary are among the most commonly used in documents published by the IRS. They are presented in English with Chinese translations.

This glossary isn’t a legal document and none of the terms found in it should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. Although a reader may understand terms as translated to have particular meanings, the legal meanings of the terms are controlled by the law, regulations, and administrative and judicial decisions. A periodic review is made to determine whether any additions, deletions, or revisions are needed.

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English to Chinese (Simplified)

Glossary

A

abandoned spouse

被遗弃的配偶

abandonment

遗弃,放弃

abandonment clause

放弃条款

abatement of tax

税款减免

ability to pay

支付能力

absorption rate

消耗吸收率,归入成本率

abusive tax shelter

滥用避税计划

accelerated depreciation

加速折旧

acceptance agent

验收代理人

according to our records

根据我们的记录

account

帐户

account statement

帐目报告单

accountable plan

实报实销计划

accountant

会计

accounting method

会计记帐方法

accounting period

会计结算期

accounts payable

应付款

accounts receivable

应收款

accrual

应计

accrual accounting

应计累积法

accrual method

应计法

accrued income

应计收入

accrued interest

应计利息

accrued taxes

应计税额

acknowledgement file

确认档案

activity engaged in for a profit

营利活动

additional child tax credit

附加子女减税优惠

additional taxes on qualified plans (including IRAs) and other tax-favored accounts

认可退休计划(包括IRA)和其它利税帐户附的加税

adjusted gross income (AGI)

调整后总收入 (AGI)

adjusted itemized deductions

调整后列举扣除额

adjusted tax basis

调整后税基数

adjustment

调整

adoption agency

领养机构

adoption agency fees

领养代办费

adoption tax credit

领养税务优惠

adoption taxpayer identification number (ATIN)

领养儿童纳税识别号码 (ATIN)

advanced payment

预付款

advanced premium tax credit

保费税额抵免优惠的预付款

advocate

辩护人

affidavit

宣誓书

after-tax basis

税后基数

age test

年龄规条

agency

机构

agency (contractual)

代理机构(契约合同制)

agent (contractual)

代理人(契约合同制)

agent-driver

代理司机

agreement

协议

Alaska Permanent Fund

阿拉斯加永久基金

alien resident card

税法定义居民身份证

alimony

赡养费

allocate (verb)

分配 (动词)

allocation

分配法

allowances (W-4)

税务允许额 (W-4)

Alternate Trade Adjustment Assistance (ATAA)

协助贸易调整补充计划 (ATAA)

alternative fuel vehicle refueling property credit

替代燃料汽车的加油财产税收抵免

alternative minimum tax

替代性的最低限额税

alternative motor vehicle

替代车辆

alternative motor vehicle credit

替代马达汽车的抵免优惠

alternative tax

替代税

amended return

修改过的税表

amended U.S. individual income tax return

修改过的美国个人所得税申报表

American opportunity tax credit

美国机会税收优惠

amortized bond premium

摊销债券溢价

amount realized

实得金额

announcement

通知

annual income

年收入

annual leave

年度假期

annualized income installment method

按年度计算分期支付收入的方法

annuity

年金

annuity bond

年金债券

appeal (noun)

上诉

appeal rights

上诉权

appeal (verb)

提出上诉

applicable large employer (ALE)

适用的大型雇主 (ALE)

applicant

申请人

application for a social security card

社会安全卡的申请

application for IRS individual taxpayer identification number

联邦个人纳税识别号码申请书

application for taxpayer identification number for pending U.S. adoptions

为即将被领养人取得纳税识别号码的申请书

appraiser

估价人

arbitrators

仲裁人

Archer MSA

阿切尔医疗存款帐户

Archer MSAs and long-term care insurance contracts

阿切尔医疗存款帐户及长期医疗护理保险合同

area code

电话区码

armed forces’ tax guide

军队税务指南

arrangement

安排

arrears

欠款

as-you-go basis

随赚随交为基础

assess

评估,征收

assessed self-employment tax

征收的自雇税

assessment of tax

征收税款

asset forfeiture

资产没收

assets

财产,资产

assignee

受让人

attachment

附件

attest (verb)

证明

attestation clause (noun)

证明条款

attorney-in-fact

代理人

audit

查税

Audit Division

查税部门

audit of a return

报税表审查

auditor

审查员

authenticate

证实

authorized IRS e-file provider

经国税局授权的电子报税服务商

auto tag

汽车牌照

average tax rate

平均税率

award (prizes and awards)

奖励(奖金,奖赏)

B

back taxes

拖欠税款

backpay

拖欠工资

backup withholding

备用预扣税款

bad debt

坏帐

balance

收支平衡,余额

balance sheet

资产负债表

bank failure

银行倒闭

bank statement

银行结算单

bankruptcy

破产

barter

以物易物

barter exchange (noun)

以物易物交换 (名词)

bartering income

以物易物收入

base cost

基础成本

basis

基础

beneficiary

受益人

benefits

福利

bequest

遗赠

bill

帐单

boilerplate

各种文件的标准条文

bona fide resident (for tax purposes)

名副其实的居民(为税务目的)

bond

债券

bond discount

债券折扣

bond for payment of tax

付税保证金

bond income

债券收入

bond premium

债券溢价

bond retirement

债券收回

bonus

红利

bookkeeper

记帐员

bookmark (information technology)

书签(信息科技)

borrower

贷款人

box

(表格上的)框,格

bracket (tax)

(纳税)类别等级

branch

分支 , 分行

breach of contract

违约

bring an action

提起诉讼

broker

经纪人

browser

浏览器

Bureau of the Fiscal Service

财政服务局

bus

公共汽车

business

商业

business expenses

营业费用

business gifts

业务礼品

business loss

营业亏损

business property

商业财产

business trust

商业信托

by-product

副产品

C

C corporation

股份公司

cafeteria plan

自选物项计划

calendar year

日历年度

candidate for a college degree

攻读大学学位者

capital assets

固定资产

capital base

资本基础

capital expenditures

资本支出

capital gain

资本收益

capital gains tax

资本收益税

capital investment

资本投资

capital loss

资本损失

capital turnover

资本周转

carry on a trade or business

经营贸易或商业

carryover loss

结转亏损

cash

现金

cash basis

收付实现制 , 现金基础

cash disbursement

现金支付

cash flow

现金流量

cash method

现金收付会计法

cash retirement

现金清偿

cash withdrawal

现金提取

cashier’s check

银行支票

casualty

意外事故死亡

casualty loss

意外事故死亡损失

certain government payments

某些政府的补助金

certificate of accuracy

准确性证明

certificate of alien claiming residence in the United States

住美外国侨民证书

certificate of compliance

合格证,合格证书

certificate of deposit (CD)

定期存款 (CD)

certificate of discharge

解除证书

certified copy

检定副本

certified public accountant

注册会计师

charitable contribution

慈善捐献

charitable organization

慈善组织

checking account

支票帐户

child care

儿童照管

child support

儿童抚养费

child tax credit

子女税优惠

child with special needs

有特殊需要的儿童

claim

申报

clerical error

文员笔误

co-worker

同事

COBRA premium assistance payments

COBRA保费协助付款

coding

编码

collect (bring in revenue)

收取(收入款项)

collect (demand payment)

追索征收(所欠应付税款)

Collection Appeals Program (CAP)

追索征收上诉计划 (CAP)

Collection Division

国税局税款追索征收部

collection due process hearing

追讨正当法律程序听证会

college

大学

combat zone

作战地区

Combined Annual Wage Reporting System

联合年度工资报告系统

commission-driver

拿佣金的驾驶员

Commissioner of the Internal Revenue Service

国税局局长

commodities

商品

common carrier

运输公司,普通运输工具

common law

普通法

common-law employee

普通法员工

common-law marriage

普通法婚姻

community income

共同收入

community property

共有财产

compensation

补偿

compensation for injuries

受伤赔偿

complaint

申诉

compliance

执行

compute

计算

computer processed, computerized

计算机处理,电脑处理,电脑化

condominium

集合住宅单元,共渡公寓

confidential

保密

Consolidated Omnibus Budget Reconciliation Act (COBRA)

《联邦统一综合预算协调法》
(COBRA)

constructive receipt

推定收入

contest prize

竞赛奖金

contribution

投入,供款,捐赠

contribution to capital

资本投入

conversion

转换

cooperative housing corporation

合作社式的住房公司

corporate tax

股份公司税

corporation

股份公司

court costs

出庭费

court order

法庭命令

cover by insurance

受保范围

coverage

保险范围

coverage household

保险范围家庭

Coverdell education savings account

卡沃德尔教育储蓄金帐户

covered security

需报基線证券

credit bureau

信用记录局

credit for child care expenses

托儿费优惠额

credit for the elderly or the disabled

老人或残疾人优惠额

credit for other dependents (ODC)

其他被抚养人抵税优惠 (ODC)

credit life insurance

信用人寿保险

credit one’s account

入帐

credit reduction rate (FUTA)

(联邦失业税法)失业人员优惠减税率

credit union

信用合作社

cryptocurrency

加密电子货币

currency transaction report

货币进出报告

currency transaction report by casinos

赌场货币进出报告

currently not collectible

目前无法追讨

custodial parent

监护方父母

customer outreach program

客户外展计划

customs duties

海关税

D

data

数据

data bank

数据库

data breach

资料泄漏

data entry (in a computer)

(计算机的)数据输入,电脑数据输入

data transmission

数据传输

daycare center

托儿中心

dealer (commercial)

经销商

dealer (securities)

经纪人(证券)

death benefit

身后福利

death certificate

死亡证书

decedent

死者

decree (judicial, final)

(法庭,最后)判决

decree (not final)

(非终结)判决

deduction

扣除,减免

default

倒账,违约

deferred compensation plan

延期补偿计划

deferred income

延期收入

deferred payment

延期支付

deferred taxes

延期税务

deficiency notice, notice of deficiency

欠税通知

delinquent payments

过期没付账

delinquent return

延误报税,过期报税

delinquent tax

拖欠的税款,过期税款

delinquent taxpayer

过期不纳税的人

demand for payment

应付款

denial letter, denial notice

拒绝信

Department of Health and Human Services

健康与公众服务部

Department of Labor

劳工部

Department of the Treasury

财政部

Department of Veterans Affairs

退伍军人事务部

dependency test

抚养关系验证

dependent

被抚养人

dependent care assistance payments

照顾被抚养人的资助费

dependent care expenses

被抚养人的护理费用

depletion

耗竭,损耗,折耗

deposit period ending on (month, day, year)

存款截止期限为(年,月,日)

depositor

储户存款人

depreciation

折旧

direct debit

直接存款

direct debit installment agreement

直接扣缴分期偿付协议

direct deposit

经转帐直接存款

disability benefits

残障人士补助

disability income exclusion

残障人士收入豁免

disabled

残疾的,伤残

disaster

灾难

disaster relief

灾难宽减

discharge

解除

disclosure

披露,公布

disposition (of property)

(财产)处置

disregarded entity

忽略不计的实体

distribution

分配股息,红利或本金

distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc.

退休金, 年金, 退休或利润分享计划, IRA个人退休账户, 保险合约等的发配金

distributive share (partnership)

(合伙经营)的利润分成

dividend income

股息收入

dividends

股息

division (administration)

(管理)部门,(行政)部门

divorce decree

离婚法令

domestic production activity

国内生产活动

donation

捐赠

double declining balance depreciation

双倍梯减余额折旧法

double taxation

双征税

download (information technology)

下载(信息技术)

draft

汇票

dual-status alien or dual resident alien

具有双重居民身份的外国人

due diligence

应负的责任,细心审察

dues (union)

(工会)会费

dwelling

住所

E

e-file

电子报税

early distribution

提前分配

earned income

赚得收入,工资收入

earned income credit

低收入家庭福利优惠

earned income tax credit

低收入家庭福利优惠

earned income test

赚得收入测试

earning capacity

收入能力

education credits

教育优惠额

effectively connected income

实际相关收入

elderly

老年人

election worker

选举工作者

Electronic Federal Tax Payment System (EFTPS)

联邦电子缴税系统 (EFTPS)

electronic filing

电子报税

electronic filing identification number (EFIN)

电子报税识别号码 (EFIN)

electronic funds withdrawal (EFW)

电子资金提款 (EFW)

electronic report of tips

以电子方式申报小费收入

electronic return originator (ERO)

电子报税始件者 (ERO)

electronic service

电子服务

elementary school

小学

eligibility requirements

合格条件

email

电子邮件

employee

员工

employee benefits

雇员福利

employee savings plan

雇员储蓄计划

employee tax

雇员税

employee’s daily record of tips

雇员小费的每日记录

employee’s daily record of tips and report to the employer

雇员小费的每日记录和向雇主的报告

employee’s report of tips to employer

雇员向雇主的小费报告

employer (adjective)

雇主的

employer health plan

雇主提供的健康计划

employer identification number (ElN)

雇主身份识别号码 (EIN)

employer (noun)

雇主

employer tax

雇主税

employer’s supplemental tax guide

雇主附加税务指南

employment agency

职业介绍所

employment agency fees

职业介绍费

employment related

和就业有关的

employment taxes

就业税

enact

制定,颁布

endowment

捐赠

enforced collection action

强制收税行动

enforcement of the law

执法

enrolled agent

注册报税代理人

enter (data in a computer)

输入(把数据输入电脑)

entertainment expenses

应酬费

entry (on a return)

(在报税单上)填写申报

equitable relief

衡平法免慰

equity (in property)

(财产)净值,资产超过其负债的余额

escrow

第三者代管契约

escrow account

第三者代管契约账户

escrow funds

第三者代管契约款项

estate

遗产

estate tax

遗产税

estimated tax

预估税

estimated tax payments

预估税缴纳额

estimated useful life

估计使用年限

examination (of a tax return)

查税(税务申报)

excess contribution

超额供款

excise taxes

工商税

exclusion of income for bona fide residents

真正居民的收入排除

executor

执行人

exemption

免税额

exemption certificate number

免税证书号码

exemption from withholding

免除预扣税

exemptions, standard deduction, and filing information

免税额,标准免税额及报税身份的资讯

experience rate

经验税率

expire

期满

extended active duty

延期服役

F

face value

面值,票面价格

failure to deposit

未存入

failure to pay penalty

未缴纳罚金

fair market value

公平市价

fair rental price

公平租金

fair rental value

公平租赁价格

family size

家庭人数

farm

农场

farm income

农场收入

farm operator

农场经营人

farm worker

农场劳工

farmer

农民

farming

务农

fax

传真

Federal District Court

联邦地区法院

Federal Employees Health Benefit Program

联邦雇员健康保险计划

federal income tax return

联邦所得税的报税表

Federal Insurance Contributions Act (FICA)

《联邦社会保险税责法案》
(FICA)

Federal Payment Levy Program (FPLP)

联邦付款征税计划 (FPLP)

federal tax lien

联邦税抵押权

federal tax on special fuels

联邦特别燃料税

federal taxes

联邦税

Federal Trade Commission (FTC)

联邦贸易委员会 (FTC)

Federal Unemployment Tax Act (FUTA)

《联邦失业保险税法案》(FUTA)

Federal Unemployment Trust Fund

联邦失业信托基金

federal use tax on civil aircraft

联邦民用飞机使用税

feedback

意见

fees

fellowship

大学研究生助学金

field examination (audit)

实地查税(审计)

file a tax return

报税

file jointly

联合报税

file separately

分别报税

file your return on or before (month, day, year)

在(年,月,日)之前报税

filing of return

税务申报

filing status

报税身份

finance charge

财务收费,财务手续费

financial analysis

财务分析

Financial Crimes Enforcement Network (FinCEN)

打击经济犯罪的执法网络,金融罪行加强执法网络 (FinCEN)

financial institution

金融机构

financial statement

财务报表

financially disabled

丧失财务能力

fine (noun)

罚金

first-time homebuyer credit

首次购屋者抵税优惠

fiscal year

财政年度

fishing income

渔业收入

fixing-up expenses

修理费用

flexible-benefits plan

弹性福利计划

flexible-spending plan

弹性开支计划

flow-through entity

转移课税实体

follow up

后续行动

food stamps

食品补助券

for your records

供你留作记录

foreclosure

取消抵押品赎回权

foreign account

国外帐户

foreign assets

国外资产

foreign currency

外币

foreign earned income

国外所得收入

foreign earned income exclusion

国外所得收入抵免部分

foreign financial asset

国外资产

foreign housing deduction

国外房屋费用扣减额

foreign tax

国外税务

foreign tax credit

国外税收抵免优惠

foreign travel

国外旅行

form letter

格式信件

forms:

表格:

940 Employer’s Annual Federal Unemployment Tax Return

940【雇主的年度联邦失业税税表】

941 Employer’s Quarterly Federal Tax Return

941【雇主的每季联邦税表】

943 Employer’s Annual Tax Return for Agricultural Employees

943【农业员工的雇主年度联邦税表】

1040-ES Estimated Tax for Individuals

1040-ES【个人所得预估税表】

1040 U.S. Individual Income Tax Return

1040【个人所得税申报表】

1040NR U.S. Nonresident Alien Income Tax Return

1040NR 【美国非税法定义居民所得税报税表】

2290 Heavy Highway Vehicle Use Tax Return

2290【高速公路重型机动车使用 税报税表】

2848 Power of Attorney and Declaration of Representative

2848【委托书和代表声明】

8300 Report of Cash Payments Over $10,000 Received in a Trade or Business

8300【商贸或企业中$10,000以上现金收入报告】

8849 Claim for Refund of Excise Taxes

8849【联邦工商税退还索求表】

Schedule A (1040)

副表A(1040)

Schedule H Household Employment Taxes

副表H【家庭服务就业税申报】

SS-4 Application for Employer Identification Number

SS-4【雇主税务申报号码申请表】

SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

SS-8【预扣联邦就业税和所得税就业身份认证书】

W-2 Wage and Tax Statement

W-2【工资与税务说明书】

W-3 Transmittal of Wage and Tax Statements

W-3【工资与税务说明传送书】

W-3c Transmittal of Corrected Wage and Tax Statements

W-3c【工资与税务正误说明传送书】

W-4 Employee’s Withholding Allowance Certificate

W-4【雇员预扣税优惠额证明书】

W-4P Withholding Certificate for Pension or Annuity Payments

W-4P【退休金或年金付款预扣证明】

W-7 Application for IRS Individual Taxpayer Identification Number

W-7【个人纳税识别号码申请表】

W-9 Request for Taxpayer Identification Number and Certification

W-9【索取纳税识别号码和证明】

foster child

寄养子女

founder (of a trust)

(信托)创办人

franchise

特许经营

franchise tax

特许经营税

Free File

免费报税

fringe benefits

附加福利

full-time employee

全职雇员

full-time student

全职学生

full-time work

全职工作

furnace (heating unit)

(供暖锅炉)暖炉

G

gainful employee

有收益的雇员

gainful employment

有收益的职业

gambling winnings

赌博收益

garnishments

扣押令

general partner

无限责任合伙人

generation-skipping transfer

隔代转让

geothermal well

地热井

gift

馈赠,礼物,礼品,赠礼

gift tax

馈赠税

golden parachute agreement

黄金降落伞协议

grace period

宽限期

grant (noun)

授予 , 赠款,奖助金 (名词)

grantor (of a trust)

信托授以人

gross income

总收入

gross profit

毛利,总利润

gross receipts

毛额,总额收入

group health plan

团体健康计划

group life insurance

团体人寿保险

group-term life insurance

团体定期寿险

guaranteed issue

确保回收率的债券

guardian

监护人

H

halfway house

获释犯人重返社会前收容所

handicapped

残障的,残疾的

handout

宣传资料

hardship case

有特殊困难的案例

head of household

户主,一家之主

health benefits

健康福利

health care

医疗保健

health coverage

健康保险承保范围

health coverage exemption

健康保险承保范围免税额

health coverage tax credit

健康保险抵税优惠

health insurance

健康保险

Health Insurance Credit Eligibility Certificate

健康保险税收优惠资格证书

health insurance credit for eligible recipients

向合格接收者提供的健康保险税收优惠

health insurance marketplace

健康保险市集

health insurance policy

健康保险计划

hearing aid

助听器

hearing impaired

听觉残障

heavy highway vehicle use tax return

高速公路重型机动车使用税报税表

high school

高中

highway use tax

高速公路使用税

hobby loss

源自业余爱好的损失

holder

持有人

holder of record

证券持有人

holding period

持有期

holiday

假期

home

家,住宅

home loan

房屋贷款

homeland security

国土安全

homepage

主页

homeworker

家政劳务人员

hospital insurance benefits tax (Medicare)

住院保险福利税

houseboat

居住的船宅

household

住户,家庭

household appliances

家用电器

household employer’s tax guide

家庭雇主纳税指南

household employment taxes

家庭雇佣就业税

household income

家庭收入

housewife

家庭主妇

housing allowance

住房津贴

I

identity protection personal identification number (IP PIN)

身份保护个人识别号码 (IP PIN)

Identity Protection Specialized Unit (IPSU)

身份保护专业单位 (IPSU)

identity theft

身份偷盗

impose a tax

征税

in-law

姻亲

income

收入

income averaging

收入平均值

income-splitting

收入分解值

income subject to tax (taxable income)

须纳税的收入

income tax

所得税

incur (a penalty)

招致(罚款)

incur (expense)

招致(费用)

incur (obligation)

招致(债务)

independent contractor

独立经营的承包人

individual estimated tax

预估个人税额

individual income

个人收入

individual income tax

个人所得税

individual retirement account (IRA)

个人退休金帐户 (IRA)

individual retirement arrangement

个人退休计划

information return

税务资料申报表

information to claim certain credits after disallowance

要求补偿上一年被否决的某些优惠额的陈述

inheritance

遗产,继承

inheritance tax

遗产税,继承税

initial markup

初始价格标高

injured spouse claim

受连累的配偶申报

injury

伤害

innocent spouse

无辜配偶

innocent spouse relief

无辜配偶宽免

input

输入

insolvency

无力偿债,破产

installment

分期付款

installment agreement

分期付款计划

insulation

隔离

insurance broker

保险经纪人

intangible assets

无形资产

Interactive Tax Assistant (ITA)

交互式税务助手 (ITA)

interest holder (in property)

(财产)权益持有人

interest (in a partnership)

(在合伙经营中的)权益

interest income

利息收入

interest (on money)

利息

interest rate

利率

Internal Revenue Bulletin

国税法刊物

Internal Revenue Code (IRC)

国税法规 (IRC)

Internal Revenue Service (IRS)

国税局 (IRS)

inventory

存货,盘存

investment income

投资收入

investment tax credit

投资税优惠

invoice

发票

involuntary conversion

非自愿更换(财产)

IRS individual taxpayer identification number (ITIN)

个人报税识别号码 (ITIN)

issue (a check)

开出(支票),发(支票)

item

项目

itemize

列举项目

itemized deductions

列举扣除

items of tax preference

税务优惠项目

J

jeopardy assessment

税局在税务有风险关健时发的税款征收令

joint account

联合帐户,共同帐户

joint and several (tax) liability

连带(税务)责任

joint and survivor annuity

共同与生还者的年金

joint return

联合报税表

joint tenancy

联权共有

joint venture

合资企业

junior high school

初中

juror

陪审员

jury

陪审团

jury duty

陪审员义务

K

keep records

保存记录

Keogh Retirement Plan

Keogh退休计划

kickback

回扣

kind of tax

税收类别

L

landlord

房产主

late filing penalty

延误报税的罚款

late payment penalty

延误付款的罚金

later alternate valuation

后期比较估价

law enforcement officer

执法官

law enforcement personnel

执法人员

layoff

裁员

lease

租赁

lease-sale

租赁销售

legal expenses (for services of an attorney)

律师费

legal person

法人

legal services plan

法律服务计划

lender

贷方

lessee, tenant

承租人,租客

lessor

出租人

letterhead

笺头 , 信笺

levy

征收

levy (on a bank account)

征收 ,没收(银行帐户)

levy on wages

征收,没收(工资)

levy release

解除征税

liabilities

责任,债务

lien

留置权,抵押权

life annuity

养老年金

life insurance policy

寿险保单

lifetime learning credit

终身教育费抵税优惠

limited distribution

有限分发

Limited Liability Company (LLC)

有限责任公司 (LLC)

limited partnership

有限合伙经营

living trust

生前信托

loan origination fees

贷款启办费

lockout

雇主停工闭厂

long-term

长期

lookback period

回顾期

loss of income

收入损失

low income

低收入

low-income taxpayer

低收入纳税人

Low Income Taxpayer Clinics (LITC)

低收入纳税者服务处 (LITC)

lump sum

一次总付金额

M

maintenance (buildings)

维修,清洁及管理(楼宇)

maintenance (of a household)

维持生计(家庭)

make payable to

付款抬头

marginal cost

边际成本

marginal revenue

边际收益

marginal tax rate

边际税率

mark-up

标高价格

marketplace (ACA-related)

市集(有关ACA)

marriage certificate

结婚证书

married

已婚

master’s degree in

某学科的硕士学位

math error

计算错误

Medicaid

联邦医疗补助

Medicaid waiver payments

联邦医疗补助减免付款

Medical Assistance Program

医疗补助计划

medical insurance benefits

医疗保险福利

medical insurance premiums

医疗保险保费

Medicare

联邦老年人(住院)医疗保险,联邦医疗保险

merger

合并

meter

(测量或计时)仪表,公尺

middle school

中学

migrant worker

季节性工人,流动工人

mileage rate

里程计算率

military differential pay

军人差别工资

minimum essential coverage (MEC)

最低基本保险 (MEC)

minimum payment

最低付款

minimum wage

最低工资

mining (virtual currency)

采集(虚拟货币)

miscellaneous expenses

杂项开支

mobile home

移动寓所

modified accelerated cost recovery system (MACRS)

修正后加速成本回收系统 (MACRS)

modified adjusted gross income (MAGI)

再调整后的总收入 (MAGI)

money order

汇票

monthly payments

月支付额

mortgage

房屋贷款,抵押

mortgage interest

房屋贷款利率

mortgagee

抵押权人

mortgagor

抵押债务人

motor home

汽车寓所

moving expenses

搬家费

multinational corporation

多国公司,跨国公司

multiple support

多方抚养

mutual fund

共同基金

N

national (citizenship)

国民(公民身份)

natural disaster

天然灾禍

natural person

自然人

naturalized (citizenship)

归化(公民身份)

negligence penalty

疏忽罚金

net earnings from self-employment

自营职业的纯利润

net income

净收入

net investment income tax (NIIT)

净投资收入税 (NIIT)

net operating loss

净营业亏损

net operating loss carryback (or carryforward)

净营业亏损抵前(或结转)

net profit

纯利润

net sales

净销售

newsletter fund

时事通讯资金

nominal value

票面价值

nominee

被提名人

non-employee

非员工

non-streamlined installment agreement

非流线型分期付款协议

nonaccountable plan

非实报实销计划

noncustodial parent

非监护方父母

nonrefundable credits

不可退税的优惠

nonresident alien

非税法定义居民

nonstatutory stock option

非法定的认股权

nonwork day

非工作日

North American Free Trade Agreement (NAFTA)

《北美自由贸易协定》
(NAFTA)

notarized documents

公证文件

notary public

公证人

note

期票,债券

notice of levy

没收通知书

nursing care

护理

nursing home

护理疗养院

O

obsolescence

报废,作废

offer in compromise

折衷付税提议

office examination (audit)

在国税局办公室进行的查税(审查)

Office of Chief Counsel

首席顾问办公室

offset

抵销

old age pension

老年退休金

on-the-job training course

在职训练课程

online payment

在线付款

Online Payment Agreement (OPA) Application

在线付款协议(OPA)申请

operating cost

营业费用

optional mileage allowance

可选的里程计算津贴

optional tax

可选税

ordinary and necessary

通常的与必须的

original issue discount (OID)

原始发行折价 (OID)

out-of-pocket (actual) expenses

自付(实际)费用

outside salesperson

外出推销员

overpayment

超额支付

owner/co-owner

业主/共同业主

P

Paperwork Reduction Act

《减少文书工作法案》

parent company

母公司

part-time employee

非全日雇员

part-time student

非全日制学生

part-time work

兼职工作

partner

合伙人

partnership

合伙经营

partnership interest

合伙权益

passive activity loss

纳税人未直接参与的经营活动亏损 , 间接运作亏损

password

暗码,密码

patronage dividends

赞助人股息

pay-as-you-go system

随赚随交体制

pay period

工资支付期

pay stub

工资存根

payee

收款人

payer

付款人

paymaster

薪资出纳员

payment

付款,支付

payment plan

偿付计划

payment voucher

付款单据

payroll

工资表,工资总额

payroll service provider

工资表服务提供商

penalty

罚款,处罚

penalty for premature withdrawal

提前取款的罚金

penalty for underpayment

缺额付款的罚金

penalty for underpayment of estimated tax

缺额支付预估税款的罚金

pension

养老金

Pension Benefit Guaranty Corporation (PBGC) beneficiaries

退休金福利保证公司(PBGC)受益人

pension plan

退休金计划

per capita

人均

per diem

出差补贴,日率制

periodic payments

定期付款

permanently and totally disabled

终生完全残障

personal exemptions

个人免税额

personal expenses

非商业支出

personal holding company

私人持股公司

personal property tax

动产税,个人物业税

personal property (vs. business)

个人资产(vs. 商业资产)

personal property (vs. real estate)

动产(区别于房地产,不动产)

personal service income

个人服务所得收入

personal use property

为私人使用的资产

personally identifiable information (PII)

身分识别资讯 (PII)

petitioner, applicant

申请人

phaseout (of exemption)

逐步撤消免税额

phishing

网络钓鱼

piecework

计件工作

Plain Writing Act

《文字浅显法案》

plan year

计划年度

plug-in electric drive motor vehicle credit

插电式电动马达汽车的税收抵免

plug-in electric vehicle credit

插电式电动车税收抵免

portfolio interest

投资人证券总额的利息

postal money order

邮政汇票

potential eligible individual

可能合格人士

power of attorney

委托代理证书

pre-addressed envelope

回邮信封

pre-existing exclusions

原有的免除(责任)

prefabricated

预制的

premature withdrawal

提前提款

premium

保险金

premium tax credit

保费税额抵免优惠

prepaid income

预付收入

preparer tax identification number (PTIN)

报税员税务识别编号 (PTIN)

prepayment penalty

提前偿还的罚金

Presidential Election Campaign Fund

总统选举赞助金

pretax

税前

principal (contract)

(借贷契约的)本金

principal place of business

主要营业地点

Privacy Act

《隐私权保护法》

private foundation

私人基金

private industry

私营行业

prize (prizes and awards)

奖金,奖赏

professional preparer

专业报税代办

profit

利润

profit and loss statement

损益表

profit-seeking activity

图利活动

profit-sharing plan

利润分成计划

promissory note

期票,本票

proof of credit (for credit rating purposes)

(提供信用率的)信用证明

property tax

地产税

provider of medical care

医疗服务提供人

public law

公法

public retirement system

公共退休制度

public utility

公用事业

Q

qualified

合格的,符合规定的

qualified business income deduction

合格营业收入扣除额

qualified educational expenses

合格的教育费用

qualified health coverage

符合规定的医疗承保范围

qualified health plan

合格的医疗保险计划

qualified plan

合格的计划

qualified reinvestment plan (of a public utility)

符合规定的(公用事业)收益再投资计划

qualified terminable interest property (QTIP) trust

限制性寿终财产权益(QTIP)信托

qualify

合格

qualifying child

合格子女

qualifying relative

合格亲属

qualifying widower

合格鳏夫

R

railroad retirement

铁路员工退休

Railroad Retirement Tax Act (RRTA)

《铁路员工退休税务法》(RRTA)

rate

利率

real estate

房地产

real estate tax

房地产税

realized gain

认列收益

reasonable cause

合理原因

reasonable expenses

合理费用

recapture

收复

recapture clause

收复条款

recognized gain

认可收益

reconcile

冲销

record

记录

records (substantiation)

记录(证实)

redeem a bond

兑现债券

Reemployment Trade Adjustment Assistance (RTAA)

转行调整补助计划 (RTAA)

refinancing

重新贷款

refresher course

复习课程

refund of tax

退税

refundable tax credit

可退税的税额抵免优惠

register (an automobile) (verb)

(汽车)登记注册

registered holder

注册持有人

regulated investment company

受政府条例管制的投资公司

regulations

规例

related companies

相关公司

related taxpayers

相关纳税人

relatives

亲属

relief from joint responsibility

免除联合报税税款责任

remittance (of funds)

汇款

remuneration

报酬

rent

租金

reportable income

应申报收入

reporting agent

报告代理人

residency test

居民身份认证测试

resident alien

税法定义的居民

residential energy credits

住宅能源抵税优惠

residential property (home)

住宅产业

residential rental property

出租房产

responsible party

责任方

retail price

零售价

retailer

零售商

retained tax

留存税金

retirement

退休

retirement income

退休收入

retirement income ceiling

退休收入上限

retirement or pension plan

退休或退休金计划

return

回报,投资回报率

revenue agent

税案调查员

revenue officer

收税专员

revenue procedure

税务手续指南

revenue ruling

税务裁决条文指南

revenue sharing

收益分享

revoke

撤销

revolving account

循环帐户

rollover

转存

royalty

特许费,版权使用费

S

S corporation

小型企业股份公司

safe harbor

安全港

safe haven

避风港 , 容许幅度标准

sailing permit

离境许可证

salary

薪金

sale or exchange

销售或交换

sales tax

销售税

salvage value

残余资产价值

sanction (noun)

认可, 制裁

savings and loan association

储蓄贷款会

savings bond

储蓄公债

scholarship

奖学金

school bonds

修建学校公债

seasonal unemployment

季节性失业

section (administration)

(行政)科,部门

securities

证券

Securities and Exchange Commission

证券交易委员会

seize

强取,没收

seizure

扣押

self-employed worker

自雇人

self-employment

自雇

self-employment retirement plan

自雇人退休计划

self-employment tax

自雇税

semiweekly depositor

每周两次存缴税款者

separate income (in a community property state)

属于个人的收入(某些州法允许的共有财产均分制)

separate maintenance

分居抚养费

separate property (in a community property state)

分属财产(某些州法允许的共有财产均分制)

separation agreement

分居协议

serve a summons

送达传票

Service Center

服务中心

settlement date

结算过户日

severance pay

离职金

share accounts (as in credit unions)

(信贷储蓄)联名帐户

share-farming

收益分成的农耕制

shared responsibility payment

共担责任付款

shareholder

股东

shares of stock

股票

sheltered workshop

残疾人收容所工厂

short sale (real estate)

赔本出售(房地产)

short-term

短期

short-term payment plan

短期偿付计划

sick leave

病假

sick pay

病假工资

single

单身

small business

小型企业

Small Business Administration (SBA)

小型企业管理局 (SBA)

Small Business Health Options Program (SHOP)

小企业健康选项计划 (SHOP)

small business payroll tax credit for increasing research activities

小企业增加研究活动的工资税税收优惠

small businessman

小商人

small tax case procedure

小额税务案例处理手续

social security

社会安全

social security account

社会安全账户

social security benefits

社会安全福利金

sole proprietor

独资经营业主

special assessment

特种税收

special withholding allowance

特别预付税额扣款优惠额

specific charge-off method

特定坏帐冲销法

spouse/nonspouse

配偶/非配偶

standard deduction

标准扣除

standard mileage rate

标准里程计算率

State Children’s Health Insurance Program (SCHIP)

州儿童健康保险计划 (SCHIP)

state insurance agency

州保险业管理局

state taxes

州税

State Workforce Agency

州劳务管理局

statute

法令

statute of limitations

法规时效

statutory lien

法令扣押权

stepchild

继子女

stock dividends

股息

stock option plan

认股权计划

stock purchase plan

认股计划

stockbroker

证券经纪人

straight-line depreciation

直线折旧法

streamlined installment agreement

流线型分期付款协议

strike benefits

罢工津贴

student loan

学生贷款

subject to tax

要缴税

subject to withholding

要预扣税

subsidy

津贴

summary of income and deductions

收入和扣除总结

summons

传票

Supplemental Security Income (SSI)

社会安全生活补助金 (SSI)

supplementary Medicare insurance for the aged

老年人补充住院医疗保险

support (personal)

抚养(私人)

support test

被抚养人身份测试

supporting documents

佐证文件

supporting form

佐证表格

surcharge

附加费

surtax

附加税

surviving spouse

尚存配偶

Systemic Advocacy (SA)

系统性的辩护机制 (SA)

Systemic Advocacy Management System

系统性权益管理系统

T

talking tax forms

有声税表

tangible assets

有形资产

tangible personal property

有形个人财产

tax account information

报税帐户资讯

tax (adjective)

有关税务的

tax auditor

税务审查员

tax base

课税基础

tax benefit

税益

tax bill

税单

tax bracket

税率等级

tax computation

税额计算

tax computation worksheet

税额演算单

Tax Counseling for the Elderly (TCE)

老年人税务辅导 (TCE)

tax court

税务法庭

tax credit

税额抵免优惠

tax deductible

可扣税

tax-deferred income

延期纳税收入

tax dispute

税务争议

tax evasion

漏税,逃税

tax-exempt income

免税收入

tax exemption

免税,免税额

tax (for general revenue)

(一般收入的)税金

tax (for special funds)

( 特别资金的)税金

tax form

税表

tax-free zone

免税区

tax haven country

避税港国度

tax home

以住处为据的纳税地

tax household

纳税家庭

tax incentive

税收鼓励

tax liability

纳税义务

tax loophole

税法漏洞

tax on gambling winnings

赌博所得税

tax penalty

税务罚款

tax period

报税期

tax policy

税收政策

tax preference items subject to minimum tax

要缴最低限额税的税收优惠项目

tax preparer

代报税人

tax provision

税收条款

tax rate

税率

tax rate schedule

税率表

tax rebate

退税

tax relief

税收宽减

tax relief for victims of terrorist attacks

对恐怖主义袭击受害人税收宽减

tax return

报税表

tax shelter

避税手段,避税计划

tax statement (bill)

收税单

tax status

报税身份

tax table

税率表

tax table income

税率表显示的收入额

Tax Topics

税务主题

tax treatment (of community income)

(共有财产均分制)税制

tax withheld at source

从源预扣的税款

tax year

税务年度

taxable

应纳税的

taxable benefits

应税福利

taxable bond

应纳税债券

taxable income

应纳税收入

taxable stocks

应纳税股票

taxable year

应征税的年度

taxpayer

纳税人

Taxpayer Advocacy Panel

纳税人辩护服务委员会

Taxpayer Advocate

纳税人辩护

Taxpayer Advocate Service (TAS)

纳税人辩护服务处 (TAS)

Taxpayer Assistance Center (TAC)

纳税人协助中心 (TAC)

taxpayer identification number (TlN)

纳税人识别号码 (TIN)

Taxpayer Protection Program (TPP)

纳税人保护计划 (TPP)

taxpayer rights

纳税人权利

technical school

技术学校

Temporary Assistance for Needy Families (TANF)

对困难家庭的临时补助 (TANF)

temporary seasonal workers

季节性临时工

tenancy by the entirety

共同保有权

tenancy in common

共有财产

tenant

租户

tentative credit

暂定优惠额

term (time)

期限

testament

遗嘱

theft

偷盗

third party

第三者

third-party designee

第三者被指定人

third-party payer

第三者偿付人

tie-breaking rule

公平处理法则

tip (advice)

提示

tip (gratuity)

小费

tips deemed to be wages

视为工资的小费

toll

通行费

toll call

收费电话

toll-free number

免费(电话)

total tax due

应缴总税额

townhouse

连栋屋

Trade Adjustment Assistance (TAA)

贸易调整援助 (TAA)

Trade Adjustment Assistance (TAA) benefits

贸易调整援助(TAA)利益

Trade Adjustment Assistance (TAA) participants

贸易调整援助(TAA)参与者

trade (exchange)

交换

trade-import firm

进口贸易公司

trade name

企业名称

trade (noun)

贸易 , 行业 , 行当

trade or business

贸易或商务

trade readjustment assistance

贸易再调整援助

trailer

拖车

transcript

誊本

transfer

转让

transferee

受让人

transferor (trusts)

(信托)过户经办人

travel allowance

旅行津贴

travel expenses

旅行费用

traveling salesperson

外勤推销员

Treasury bill

短期国库券

Treasury bond

长期国库券

Treasury Department (U.S.)

(美国)财政部

Treasury Inspector General for Tax Administration (TIGTA)

财政部税务行政监察长 (TIGTA)

Treasury note

中期国库券

truck

货车

truck-tractor

拖拉机货车

trust

信托

trust company

信托公司

trust fund

信托基金

trustee

受托人

tuition

学费

U

uncollected FICA tax

未收取的社会安全保险税

underpayment

支付不足

underreported taxes

报告不足的税金 , 低报税金

underwriter (securities)

(证券)承销人,经营人

undistributed earnings

未分配的收益

undue hardship

过度困苦

unearned income

未赚到的收入

unemployment

失业

unemployment compensation

失业救济金

unemployment tax

失业税

union

工会

university

大学

unpaid balance

未付清的余额

untaxed (before taxes)

未征税的(税前)

untaxed (tax free)

免税的

upward mobility program

培训辅导计划

U.S. Citizenship and Immigration Services (USCIS)

美国公民与移民服务局 (USCIS)

U.S. District Court

联邦地区法院

U.S. Military Health Care System

美国军人医疗保健制度

user fee

用户费用

utilities

水电煤气费

V

virtual currency

虚拟货币

voice prompts

电话录音提示

voluntary compliance

依法申报,自愿遵从

Volunteer Income Tax Assistance (VlTA)

免费报税服务 (VITA)

W

wager

赌注

wages

工资

wages (daily)

每日工资

waiting period

等待期

waiver

放弃,放弃声明

waiver of the enrollment in training requirement

免除培训要求

web page

网页

website

网站

welfare

福利救济

welfare recipient

接受福利救济者

whistleblower

检举者

wholesale

批发

will

遗嘱

windfall profits

意外利润

wire transfer

电汇

withheld tax

预扣的税金

withholding allowance

预扣税金的优惠

withholding of tax

预扣税金

withholding of tax at source

从源预扣的税款

work for oneself

自我经营

Work Incentive Program

雇佣特需员工的税收奖励计划

work opportunity credit

工作机会抵税优惠

workers’ compensation

工伤补偿

workfare payments

劳动福利计划补助款

working day

工作日

working hours

工作时间

worksheet

工作单

worldwide income

全球性的收入

worthless security

无价值的证券

write-off (accounting)

销帐,冲销

Y

yearly rate

年计算率

yield

收益

yield to maturity (bonds)

到期收益

Z

ZIP code

邮区号码