“營業事業所得稅暫繳”的英文翻譯~~20點

Question

因為是要給外國人看的
能否提供一般會計、財報上，所使用的正式官方翻譯

和一般所謂的“預付所得稅”(prepaid income tax)是否有所差異?

有點小急....煩請各位會計高手幫忙

Answer 1

我們財政部自己的翻譯是﹕Provisional Income Tax Return﹐請參考﹕
http://www.mof.gov.tw/public/Attachment/611211449558.xls
而在美國﹐的確是用“Prepaid Income Tax”﹐以下是一段有關Prepaid Income Tax的英文描述﹕
Q﹕When a company asks for a corporate income tax refund. A﹕This happens mostly when you are in a service business where your corporate customers are required by law to withhold some tax from your service fee. The tax withheld becomes your prepaid income tax which, in principle, you can get back if at year-end the corporate income tax owed is less than the amount of tax withheld by your customers throughout the year.
從中可以看出美國有些“所得稅暫繳”是買方(客戶)從付給賣方(服務業)的貨款中依法代扣賣方的“所得稅”(當然會附上代扣繳憑據)﹐暫繳給政府﹐待年度結算後再由賣方向政府申報﹐多退少補。
版主可以自己衡量要採用那一個。

2007-10-08 19:10:26 補充：
更正﹕
財政部自己的翻譯是﹕Provisional Income Tax(所得稅暫繳)﹐後面不要Return﹐Return是申報的意思﹔
其他﹕Return Form=申報書﹔營利事業=Profit-seeking Enterprise﹐營利事業所得稅暫繳=Provisional Income Tax For Profit-seeking Enterprise

Answer 2

無差