Glossary of Tax Terms

An English-Chinese Glossary of Tax Terms
A
Adjusted itemized deductions .............. 調整後的分項扣除
Adjustments ......................................... 調整
Aid to Families with ........................... 對有子女負擔的家庭補助 (AFDC)
Dependent Children (AFDC)
Alimony ............................................... 贍養費
Amended return ................................... 修正報稅表
Area code ............................................ 地區號碼
Assess .................................................. 徵稅估定
Assessment of tax ............................... 課稅評估
Assets ................................................... 資產
Audit ................................................... 審查
B
Back taxes ........................................... 以前之欠稅
Balance ................................................ 結存
Bank statement .................................... 銀行月結單
Bankruptcy .......................................... 破產
Bill ...................................................... 賬單
Birth certificate .................................... 出生證明書
Box ...................................................... 框格
Budget ................................................. 預算
C
Calendar year ...................................... 日暦年度
Capital gains ........................................ 資產增值
Cash .................................................... 現金
Casualty/loss ....................................... 意外損失
Certified public accountant ................. 公證會計師
Chapter ................................................. 章
Charitable contribution ....................... 慈善捐獻
Checking account ................................ 支票賬戶
Child care ............................................ 孩童照料
Child support ...................................... 子女供養
Claim ................................................... 申訴∕申領
Collect (demand payment) .................. 催收 (要求付款)
Compute .............................................. 計算
Contribution ........................................ 捐獻
Court-ordered debt .............................. 法庭裁定之債務
Credit for child care expenses ............ 孩童照料支出豁免額
Credit for the elderly or disabled ......... 年長者或殘障人士之豁免額
D
Day care center ................................... 日間照料中心
Death certificate .................................. 死亡證明書
Deduction ............................................ 扣除
Delinquent returns .............................. 拖欠之報稅表
Delinquent taxpayer ............................ 拖欠之納稅者
Dependency test .................................. 依靠者之檢驗
2
Dependent ........................................... 依靠者
Dependent care expenses .................... 依靠者之照料開支
Direct deposit ...................................... 直接存款
Disability benefits ............................... 傷殘福利
Disabled .............................................. 傷殘∕殘障
Discharge ............................................ 撤銷
Disclose ............................................... 揭露
Dismissal ............................................. 解除
Dividends ............................................. 紅利
Dues (union) ....................................... 工會會費
Dwelling .............................................. 住處
E
Earned income .................................... 工作報酬
Elderly ................................................. 年長的
Estimated tax ........................................ 預繳稅
Exemption ........................................... 免稅
F
Failure to pay penalty ......................... 未能繳納罰款
File your return on or before .............. 在(某年、某月、某日)或以前
(month, day, year) 填交您的報稅表
Filing status ......................................... 報稅 (婚姻) 狀况
Financial statement ............................. 財務報表
Fine ..................................................... 罰款
Fiscal year ........................................... 財政年度
Form .................................................... 表格
Form 540 ............................................. 540表格
Form 540A ........................................... 540A表格
Form 540NR ....................................... 540NR表格
Full-time employee ............................. 全職僱員
Full-time student ................................. 全職學生
G
Gross income ...................................... 毛所得
Gross profit ......................................... 毛利
Gross receipts ...................................... 毛收入
H
Handicapped ....................................... 殘疾者
Hardship .............................................. 困難
Head of household .............................. 一家之主
Home, house ....................................... 家, 房子
Home, household ................................ 家, 家庭
Home loan ........................................... 房屋貸款
Homeowner ......................................... 屋主
Homeworker ....................................... 家庭僱佣
Housewife ............................................ 家庭主婦
I
Income .................................................. 所得
Income tax .......................................... 所得稅
Independent contractor ....................... 獨立承包人
Individual Retirement Account ........... 個人退休戶口
(IRA)
Individual taxpayer ............................. 個別納稅人之識別號碼
identification number (ITIN)
I n-law ................................................. 姻親關係
Interest ................................................ 利息
Internal Revenue Service (IRS) ........... 國稅局
Itemized deductions ............................ 分項扣除法
J
Joint account ........................................ 共同帳戶
Joint return .......................................... 合併 (夫妻合併) 報稅
L
Landlord .............................................. 房東
Late filing penalty ............................... 遲誤報稅罰款
Late payment penalty .......................... 遲誤付稅罰款
Layoff ................................................... 臨時解僱
Lien ...................................................... 債務產權約束∕留置權
Limited liability company (LLC) ....... 有限責任公司
Limited partnership ............................. 有限合夥公司
Low Income Credit ............................. 低收入豁免額
M
Marriage certificate .............................. 結婚證書
Married ................................................ 已婚
Medicare .............................................. 聯邦醫療護理方案
Minimum wage ................................... 最低工資
Mobile home ....................................... 流動住房
Money order ........................................ 匯票
Mortgage ............................................. 抵押貸款
Mortgage interest ................................ 抵押貸款利息
Motor home ........................................ 汽車住房
Multiple support .................................. 多重供養
N
Natural disaster .................................... 自然災害
Negligence penalty ............................. 疏忽性罰款
Net earnings from self-employment .... 從自僱所得之淨利
Nursing care ........................................ 醫護護理
Nursing home ...................................... 醫護性療養院
O
Overpayment ........................................ 溢付
P
Partnership ........................................... 合夥公司
Part-time employee ............................. 部分時間(非全工)僱員
Payment arrangement ......................... 付款安排
Penalty ................................................ 罰款
Penalty for premature withdrawal ....... 提前撤銷定存之罰金
Penalty for underpayment of .............. 短付預繳稅之罰款
estimated tax
Pension plan ......................................... 退休金計劃
Personal exemptions ........................... 個人免稅額
Personal property ................................ 個人財產
(vs. business) ................................. (比對商業的)
Personal property tax .......................... 個人財產稅∕房地產稅
Personal income tax ............................ 個人所得稅
Privacy Act .......................................... 保密法案
Profit ................................................... 盁利
Property tax ......................................... 房地產稅/ 財產稅
Push ..................................................... 推∕催促
Q
Qualified .............................................. 合格
Qualifying widow(er) ......................... 合格之鰥居者
R
Railroad retirement ............................. 鐵路退休金
Railroad Retirement Tax Act .............. 鐵路退休金稅務法案
Real estate ........................................... 不動產/ 房地產
Real estate tax ..................................... 不動產稅/ 房地產稅
Receipt ................................................ 收據
Record (account) ................................. 賬戶記錄
Refund of tax ...................................... 退稅
Relatives ............................................... 親屬
Rent ..................................................... 租金
Renter ................................................... 租賃者∕租客
Renter’s credit ..................................... 租賃者豁免額
Retirement ........................................... 退休金
Retirement income .............................. 退休金收入
S
Salary .................................................. 薪金
Sale or exchange ................................. 銷售或交換∕買賣或交換
Sales tax ............................................... 銷售稅
Schedule A (federal form) .................. 附表甲 (聯邦表格)
Scholarship ........................................... 奨學金
Section ................................................ 段落/節
Self-employment ................................. 自我僱佣
Sick pay .............................................. 病假薪給
Single .................................................. 單身
Social security benefits ........................ 社會安全退休金
Social security number ....................... 社會安全號碼
Sole proprietor .................................... 獨資
Special withholding allowances ........... 特別扣繳許可
Spouse ................................................. 配偶
Standard deduction ............................. 標準扣除法
State taxes ........................................... 州稅
Stepchild .............................................. 繼子女
Subject to withholding ........................ 應予扣繳
Summary of income and deductions ... 收入及扣除摘要
Support (personal) ................................ 供養 (個人)
Surviving spouse ................................. 存活之配偶
3
4
T
Tax ...................................................... 課稅
Tax account information ..................... 稅務賬戶資料
Tax bill ................................................ 稅單
Tax computation ................................. 課稅計算
Tax counseling for the elderly ............ 長者之稅務咨詢
Tax exemption .................................... 免稅額
Tax Form .............................................. 稅表
Tax liability ......................................... 欠稅
Tax packages with instructions ........... 稅務文件附說明
Tax rate ................................................ 稅率
Tax return ............................................ 報稅表
Tax table ............................................. 課稅一覽表
Tax year .............................................. 稅務年度
Taxable ................................................ 應予課稅
Taxable income ................................... 應予課稅的所得
Taxpayer ............................................. 納稅人
Tenant .................................................. 租客/房客
Toll-free (telephone) ........................... 免費 (電話)
Truck .................................................... 貨車
Truck-tractor ....................................... 貨車牽引機
U
Union .................................................. 工會
V
Volunteer Income Tax ........................ 所得稅協助義工
Assistance (VITA)
Voucher ............................................... 憑據文件
W
W-2 Wage and Tax Statement ............. W-2 工資及課稅概要
W-4 Employees Withholding ............. W-4 僱員扣繳許可證明
Allowance Certificate
Webpage ............................................. 網頁
Website ................................................ 網站
Welfare ................................................ 福利
Welfare recipient .................................. 福利受益者
Withholding of tax .............................. 稅金扣繳
Workers’ compensation ...................... 工傷補償
Z
Zip code ............................................... 郵政號碼