Jun 1, 2009 05:48
14 yrs ago
17 viewers *
Chinese term
代收代缴款
Chinese to English
Law/Patents
Law (general)
原文为“企业代有关部门、单位和企业收取的各种基金、费用和附加等，凡纳入开发产品价内或由企业开具发票的，应按规定全部确认为销售收入；未纳入开发产品价内并由企业之外的其他收取部门、单位开具发票的，可作为代收代缴款项进行管理。”
请教“代收代缴款”如何翻译？“代缴款”是译作witholding payment还是withheld payment？
谢谢！
请教“代收代缴款”如何翻译？“代缴款”是译作witholding payment还是withheld payment？
谢谢！
Proposed translations
(English)
| 4 | accounts collected and remitted |
rhz820319
|
Proposed translations
1 hr
Selected
accounts collected and remitted
根据
第十七条纳税人、扣缴义务人不能按期办理纳税申报或者报送代扣代缴、代收代缴税款报告表的，经税务机关核准，可以延期申报。
Article 17 Where a taxpayer or withholding agent is unable to file tax returns or to submit reporting schedules on the tax withheld and remitted or collected and remitted within the prescribed time limit, it may, upon examination and approval by the tax authorities, extend the time to file the tax returns or submit the reporting schedules。
应该算是比较有权威的翻译。
但根据一份英文的有关内容
Tax Deductions: Where, under the provisions of any laws, regulations or directives for the time being in force in Country of Operation, Company is required to deduct any amount, whether as tax or howsoever called, Company shall, subject to prior written notification to Contractor and on approval from the latter, deduct the specified amount or rate from any amount payable to the Contractor. Company shall pay over or deal with any amount so deducted in accordance with the provisions of the relevant laws or regulations providing for the deductions. Company undertakes to provide the original withholding tax receipts issued by the relevant tax authorities together with details of the deductions covered within thirty (30) days of collection of said receipts from the tax authorities. Company shall make best endeavors to obtain such receipts as soon as possible. In the event Company withholds tax in excess of that required by law, then Company shall promptly reimburse Contractor for the amounts of the tax, which have been incorrectly withheld. In the event of late payment to the tax authorities having jurisdiction, Company shall be solely liable for the payment of penalties levied by the relevant tax authorities.
税费扣缴：如果服务实施所在国家的现行法律、法规或指令要求公司扣缴税费或其它称谓的费用，公司应在事先书面通知承包商并取得其许可的前提下，从应向承包商支付的金额中扣除规定的金额或费用。公司应按照有关税费扣缴的法律法规的规定缴交并处理扣缴的金额。公司承诺在收到税务机构的税费扣缴收据后三十（30）日内提供该收据的原件和扣缴详情。公司应竭尽所能尽快取得这些收据。如果公司扣除的税费超过了法律规定的扣缴金额，公司应立即向承包商偿付错误扣除的部分。如果公司逾期向有关税务机构缴纳税费，对有关税务机构加收的罚金，公司承担所有责任。
（中文为鄙人所译）
我个人认为代收代缴应该是collected and paid on behalf of the acount payer
供参考。
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Note added at 1小时 (2009-06-01 07:20:34 GMT)
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或withheld and paid on behalf of the account payer
第十七条纳税人、扣缴义务人不能按期办理纳税申报或者报送代扣代缴、代收代缴税款报告表的，经税务机关核准，可以延期申报。
Article 17 Where a taxpayer or withholding agent is unable to file tax returns or to submit reporting schedules on the tax withheld and remitted or collected and remitted within the prescribed time limit, it may, upon examination and approval by the tax authorities, extend the time to file the tax returns or submit the reporting schedules。
应该算是比较有权威的翻译。
但根据一份英文的有关内容
Tax Deductions: Where, under the provisions of any laws, regulations or directives for the time being in force in Country of Operation, Company is required to deduct any amount, whether as tax or howsoever called, Company shall, subject to prior written notification to Contractor and on approval from the latter, deduct the specified amount or rate from any amount payable to the Contractor. Company shall pay over or deal with any amount so deducted in accordance with the provisions of the relevant laws or regulations providing for the deductions. Company undertakes to provide the original withholding tax receipts issued by the relevant tax authorities together with details of the deductions covered within thirty (30) days of collection of said receipts from the tax authorities. Company shall make best endeavors to obtain such receipts as soon as possible. In the event Company withholds tax in excess of that required by law, then Company shall promptly reimburse Contractor for the amounts of the tax, which have been incorrectly withheld. In the event of late payment to the tax authorities having jurisdiction, Company shall be solely liable for the payment of penalties levied by the relevant tax authorities.
税费扣缴：如果服务实施所在国家的现行法律、法规或指令要求公司扣缴税费或其它称谓的费用，公司应在事先书面通知承包商并取得其许可的前提下，从应向承包商支付的金额中扣除规定的金额或费用。公司应按照有关税费扣缴的法律法规的规定缴交并处理扣缴的金额。公司承诺在收到税务机构的税费扣缴收据后三十（30）日内提供该收据的原件和扣缴详情。公司应竭尽所能尽快取得这些收据。如果公司扣除的税费超过了法律规定的扣缴金额，公司应立即向承包商偿付错误扣除的部分。如果公司逾期向有关税务机构缴纳税费，对有关税务机构加收的罚金，公司承担所有责任。
（中文为鄙人所译）
我个人认为代收代缴应该是collected and paid on behalf of the acount payer
供参考。
--------------------------------------------------
Note added at 1小时 (2009-06-01 07:20:34 GMT)
--------------------------------------------------
或withheld and paid on behalf of the account payer
4 KudoZ points awarded for this answer.
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