850 (EN-ZH-T) 號刊物 (09/2023), English- Chinese (Traditional) Glossary of Tax Words and Phrases

850 (EN-ZH-T) 號刊物 - 入門資料
- 介绍
- 介绍

850 (EN-ZH-T) 號刊物 (09/2023), English- Chinese (Traditional) Glossary of Tax Words and Phrases

Used in Publications Issued by the IRS

修訂後的：九月 2023

850 (EN-ZH-T) 號刊物 - 入門資料

介绍

This glossary has been developed by the Tax Forms and Publications Division of the Internal Revenue Service (IRS). 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).

Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers.

This glossary is not 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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介绍

本詞彙表由國稅局 (IRS) 稅務表格和刊物處編制。其目的是建立語言文字表達的高標準，促進語言使用的統一，並盡量減少國稅局 (IRS) 發布的中文材料被誤解的風險。

任何包含与本词汇表一致的语言的发布都应足以满足有关纳税人权利和义务的一般指导的目的。

本词汇表不是法律文件，其中的任何术语均不应被理解為改变法律、法规或任何其他权威先例的任何规定的含义。儘管读者可能会将翻译后的术语理解成特定含义，但这些术语的法律含义受法律、法规以及行政和司法决定的控制。我们会定期进行审查，以确定是否需要进行增删或修订。

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您可以透过 IRS.gov/FormComments (英文)向我们发送意见。

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Internal Revenue Service
Tax Forms and Publications
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Washington, DC 20224

雖然我們無法逐一回覆收到的每則評論，但我們非常感謝您的回饋，並將在修改稅務表格、說明和刊物時考慮您的意见和建议。请勿将税务问题、报税表或付款寄至上述地址。

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English to Chinese (Traditional)

术语表

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 Cost Recovery System (ACRS): 加速成本回收系统(础颁搁厂)
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: 会计記帳方法
accounting period: 会计結算期
accounts payable: 应付款
accounts receivable: 应收款
accrual: 应计
accrual accounting: 应计累積法
accrual method: 应计法
accrued income: 应计收入
accrued interest: 应计利息
accrued taxes: 应计稅額
accuracy-related penalty: 与準确性相关的惩罚
acknowledgement file: 确认档案
activity engaged in for a profit: 营利活动
activity not engaged in for profit: 不以营利為目的的活动
actually or constructively: 实际上或推定
additional child tax credit: 附加子女减税优惠
additional taxes on qualified plans (including IRAs) and other tax-favored accounts: 認可退休計劃(包括IRA)和其它利稅帐户的附加税
adjusted gross income (AGI): 调整後总收入 (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): 領養兒童納稅識別號碼 (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（契約合同制）
agent (contractual): 代理人（契约合同制）
agent-driver: 代理司机
agreement: 协议
Airline Deregulation Act of 1978 Program: 1978 年航空公司放鬆管制法案計劃
airdrop: 空投
Alaska Permanent Fund: 阿拉斯加永久基金
alien individual: 外国侨民个人
alien resident card: 税法定义居民身份证
alimony: 赡养费
allocate (verb): 分配
allocation: 分配法
allowances (W-4): 稅務允許額 (W-4)
Alternate Trade Adjustment Assistance (ATAA): 協助貿易调整補充計劃 (ATAA)
alternative basis: 替代基础
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
American Rescue Plan Act of 2021 (ARP): 2021 年美國救援計畫法案(ARP)
amortizable premium on taxable bonds: 应税债券的摊销溢价
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: 上诉權
appeal (verb): 提出上诉
applicable large employer (ALE): 適用的大型僱主 (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: 為即将被领养人取得纳税识别号码的申请书
appraiser: 估价人
appreciation (increase): 升值（增加）
apprentice: 学徒
arbitrators: 仲裁人
Archer MSA: 阿切爾醫療存款帐户
Archer MSAs and long-term care insurance contracts: 阿切爾醫療存款帐户及长期醫療护理保險合同
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: 随赚随交為基础
assess: 评估，徵收
assessed self-employment tax: 徵收的自僱税
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): 证明條款
attorney-in-fact: 代理人
audit: 查税
Audit Division: 查税部門
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
backslash (information technology): 反斜线（资讯科技）
backup withholding: 备用预扣税款
bad debt: 坏帐
balance: 收支平衡，餘额
balance sheet: 资产负债表
bank failure: 银行倒闭
bank statement: 银行结算单
bankruptcy: 破产
bankruptcy estate: 破产財產
barter: 以物易物
barter exchange (noun): 以物易物交换
bartering income: 以物易物收入
base cost: 基础成本
basis: 基础
battery storage technology: 电池储存技术
beneficiary: 受益人
benefits: 福利
bequest: 遗赠
bill: 帐单
boilerplate: 各种文件的标準条文
bona fide: 名副其實, 善意
bona fide resident (for tax purposes): 名副其实的居民（為税务目的）
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: 债券溢價
bond retirement: 债券收回
bonus: 红利
bonus depreciation: 加速优惠折旧
bookkeeper: 记帐员
bookmark (information technology): 书籤（资讯科技）
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: 瀏览器
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: 商业財產
business trust: 商业信托
by-product: 副产物

C

C corporation: 股份公司
cafeteria plan: 自选物项计划
calendar year: 日歷年度
canceled debt: 取消债务
candidate for a college degree: 攻读大学学位者
capital assets: 固定资产
capital base: 資本基础
capital expenditures: 资本支出
capital gain: 资本收益
capital gains tax: 资本收益稅
capital investment: 资本投资
capital loss: 资本损失
capital turnover: 资本週转
carryback: 抵回, 轉回
carryback loss: 亏损抵回
carry on a trade or business: 經營貿易或商业
carryover: 结转
carryover loss: 结转虧損
cash: 现金
cash basis: 收付實現制，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 withdrawal: 现金提取
cashier’s check: 银行本票
casualty: 意外事故死亡
casualty loss: 意外事故死亡损失
catch-up contribution: 追缴供款
certain government payments: 某些政府的补助金
certificate of accuracy: 準確性证明
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 mail: 纪录式邮递
certified public accountant: 註冊会计師
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: 子女税务优惠
child with special needs: 有特殊需要的儿童
Civil Service Retirement System (CSRS): 公务员退休制度（颁厂搁厂）
claim: 申报
claim of right: 权利要求
clean vehicle tax credit: 清洁车辆税收抵免
clergy: 神职人员
clerical error: 文员笔误
click (verb) (information technology): 点击（动词）（资讯科技）
closer connection to a foreign country: 与外国更紧密的联繫
co-worker: 同事
COBRA premium assistance payments: 颁翱叠搁础保费协助付款
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): 追索徵收上诉計劃 (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-Injured Veterans Tax Fairness Act of 2016: 2016 年戰鬥受傷退伍軍人稅收公平法案
combat pay: 战斗报酬
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
commute (verb): 通勤（动词）
commuter: 通勤者
commuting: 通勤
compensation: 补偿
compensation for injuries: 受伤赔偿
competent authority: 主管部门
complaint: 申诉
compliance: 执行
compute: 计算
computer processed, computerized: 计算機處理，電腦處理，電腦化
condominium: 集合住宅单元，共渡公寓
conduct of a U.S. trade or business: 美國貿易或商业行為
confidential: 保密
Conservation Reserve Program (CRP): 保护储备计划(颁搁笔)
consignment: 寄售
Consolidated Omnibus Budget Reconciliation Act (COBRA): 《联邦统一综合预算协调法》
（颁翱叠搁础）
constructive receipt: 推定收入
contest prize: 竞赛奖金
contingent interest: 或有权益，待确定权益
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
cost of goods sold (COGS): 销售成本(颁翱骋厂)
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: 卡沃德爾教育儲蓄金帐户
covered security: 需报基準证券
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: 其他被抚养人抵稅優惠 (ODC)
credit for other dependents (ODC): 老人或残疾人优惠额
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
criminal prosecution: 刑事起诉
cryptocurrency: 加密电子货币
currency transaction report: 货币进出报告
currency transaction report by casinos: 賭場货币进出报告
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: 数据庫
data breach: 资料洩漏
data entry (in a computer): （计算機的）数据输入，電腦数据输入
data transmission: 数据傳輸
daycare center: 托儿中心
de minimis (minimal) benefits: 最低限度（最低）福利
de minimis presence: 极短逗留
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
declining balance depreciation: 递减餘额折旧
decree (judicial, final): （法庭，最后）判决
decree (not final): （非终结）判决
deduction: 扣除，减免
default: 倒賬，违约
deferred compensation plan: 延期补偿計劃
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: 过期没付帐
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: 健康与公眾服务部
Department of Homeland Security (DHS): 国土安全部(顿贬厂)
Department of Labor: 劳工部
Department of the Treasury: 财政部
Department of Veterans Affairs: 退伍军人事务部
departure permit: 离境许可
dependency test: 抚养关系验证
dependent: 被抚养人
dependent care assistance payments: 照顧被抚养人的資助费
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): 存款截止期限為（年，月，日）
depositor: 储户存款人
depreciable property: 应计折旧財產
depreciation: 折旧
digital asset: 数位资产
digital asset in a wallet: 錢包裡的数位资产
direct debit: 直接存款
direct debit installment agreement: 直接扣繳分期償付协议
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
disability payments: 残障津贴
disabled: 残疾的，伤残
disaster: 灾难
disaster relief: 灾难寬減
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, 退休或利润分享計劃, IRA個人退休帐户, 保險合約等的發配金
distributive share (partnership): （合伙经营）的利润分成
dividend equivalent payments: 股息等值支付
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
doing business as (DBA): 商业名稱, 營業名稱(DBA)
domestic partnership: 同居伴侣关係
domestic production activity: 国内生产活动
donation: 捐赠
double taxation: 双徵税
download (information technology): 下载（信息技术）
draft: 匯票
dual-status alien or dual resident alien: 具有双重居民身份的外国人
dual-status return: 双重身分报税表
dual-status taxpayer: 双重身分纳税人
dual-status year: 双重身分年度
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): 聯邦電子繳稅系統 (EFTPS)
electronic filing: 电子报税
electronic filing identification number (EFIN): 电子报税識別號碼 (EFIN)
electronic funds withdrawal (EFW): 電子資金提款 (EFW)
electronic report of tips: 以電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: 僱员福利
employee retention credit: 僱员留用抵免
employee savings plan: 僱员储蓄计划
employee tax: 僱员税
employee’s daily record of tips: 僱员小费的每日记录
employee’s daily record of tips and report to the employer: 僱员小费的每日记录和向僱主的報告
employee’s report of tips to employer: 僱员向僱主的小费报告
employer (adjective): 僱主的
employer health plan: 僱主提供的健康计划
employer identification number (ElN): 僱主身份識別號碼 (EIN)
employer (noun): 僱主
employer tax: 僱主税
employer’s supplemental tax guide: 僱主附加税务指南
employment agency: 職業介绍所
employment agency fees: 職業介绍费
employment related: 和就业有关的
employment taxes: 就业税
enact: 制定，颁佈
endowment: 捐赠
energy efficient home improvement credit: 节能房屋装修抵免
enforced collection action: 强制收税行动
enforcement of the law: 执法
enrolled agent: 註册报税代理人
enter (data in a computer): 输入（把数据输入電腦）
entertainment expenses: 应酬费
entry (on a return): （在报税單上）填寫申报
equitable relief: 衡平法免慰
equity (in property): （财产）净值，资产超过其负债的餘额
escrow: 第叁者代管契约
escrow account: 第叁者代管契约帐户
escrow funds: 第叁者代管契约款項
estate: 遗产
estate tax: 遗产稅
estimated tax: 预估税
estimated tax payments: 预估税繳納額
estimated useful life: 估计使用年限
examination (of a tax return): 查税（稅務申报）
excess contribution: 超额供款
excess gains: 超额收益
exchange, trade (verb): 交换, 經商（動詞）
exchange of like-kind property: 同类财产交换
exchange visitor: 交换访问者
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
exempt individual: 豁免个人
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，標準免税额及报税身份的資訊
expatriation tax: 离境税
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 file penalty: 未申报罚金
failure to pay penalty: 未缴纳罚金
fair market value (FMV): 公平市價 (FMV)
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: 农场經營人
farm worker: 农场勞工
farmer: 农民
farming: 务农
fax: 传真
Federal District Court: 联邦地区法院
Federal Employees Health Benefit Program: 联邦僱员健康保险计划
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》
（贵滨颁础）
Federal Payment Levy Program (FPLP): 聯邦付款徵税計劃 (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): 聯邦貿易委員會 (FTC)
Federal Unemployment Tax Act (FUTA): 《联邦失业保险税法案》(贵鲍罢础)
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: 费
fellowship: 大学研究生助學金
fiat currency: 法定货币
field examination (audit): 實地查税（審計）
file a tax return: 报税
file jointly: 聯合报税
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: 稅務申报
filing status: 报税身份
finance charge: 財務收费，財務手續费
financial analysis: 财务分析
Financial Crimes Enforcement Network (FinCEN): 打擊經濟犯罪的执法網络，金融罪行加強执法網絡 (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 (mortgage): 取消抵押品赎回权（抵押贷款）
foreign account: 國外帐户
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份
foreign employee: 外籍僱员
foreign financial asset: 国外资产
foreign government: 外国政府
foreign housing deduction: 國外房屋费用扣減額
foreign tax: 国外税务
foreign tax credit: 国外税收抵免优惠
foreign travel: 国外旅行
form: 表格
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【農業员工的雇主年度联邦税表】
1040-ES Estimated Tax for Individuals: 1040-ES【個人所得预估税表】
1040 U.S. Individual Income Tax Return: 1040【個人所得税申报表】
1040NR U.S. Nonresident Alien Income Tax Return: 1040NR【美國非税法定义居民所得税报税表】
2290 Heavy Highway Vehicle Use Tax Return: 2290【高速公路重型機動車使用稅报税單】
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【商貿或企業中$10,000以上现金收入的報告】
8849 Claim for Refund of Excise Taxes: 8849【聯邦工商税退還索求表】
Schedule A (1040): 副表 A（1040）
Schedule H Household Employment Taxes: 副表 H【家庭服務就业税申报】
SS-4 Application for Employer Identification Number: SS-4【僱主税務申报號碼申請表】
SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding: SS-8【預扣聯邦就业税和所得税就業身份認證書】
W-2 Wage and Tax Statement: 奥-2【工资与税务说明书】
W-3 Transmittal of Wage and Tax Statements: 奥-3【工资与税务说明传送书】
W-3c Transmittal of Corrected Wage and Tax Statements: 奥-3肠【工资与税务正误说明传送书】
W-4 Employee’s Withholding Allowance Certificate: W-4【僱員預扣稅優惠額证明書】
W-4P Withholding Certificate for Pension or Annuity Payments: W-4P【退休金或年金付款預扣证明】
W-7 Application for IRS Individual Taxpayer Identification Number: 奥-7【个人纳税识别号码申请表】
W-9 Request for Taxpayer Identification Number and Certification: W-9【索取納稅識別號碼和证明】
foster child: 寄养子女
founder (of a trust): （信托）创办人
franchise: 特许经营
franchise tax: 特许经营稅
Free ob体育: 免费报税
fringe benefits: 附加福利
frivolous tax return: 輕率报税
full-time employee: 全职僱员
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: 有收益的僱员
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
geographical basis: 地理基础
geothermal well: 地热井
gift: 馈赠，礼物，礼品，赠礼
gift tax: 馈赠税
golden parachute agreement: 黃金降落傘协议
goodwill: 商誉
governing instrument: 管理文书
grace period: 宽限期
grant (noun): 授予 , 贈款，獎助金
grantor (of a trust): 信托授以人
green card: 绿卡
green card test: 绿卡測試
gross income: 总收入
gross proceeds: 总收益
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
guarantee of indebtedness: 债务担保
guaranteed issue: 確保回收率的债券
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
hard fork (digital assets): 硬分叉（数位资产）
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: 健康保险减税优税
health insurance: 健康保险
health insurance marketplace: 健康保险市集
health insurance policy: 健康保险計劃
hearing aid: 助听器
hearing impaired: 听觉残障
heavy highway vehicle use tax return: 高速公路重型機動車使用稅报税表
high school: 高中
highway use tax: 高速公路使用税
hobby loss: 源自业餘爱好的损失
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 Affordable Modification Program (HAMP): 住房可负担改造计划（贬础惭笔）
home energy audit: 家庭能源审计
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: 家庭僱主纳税指南
household employment taxes: 家庭僱傭就业税
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): 身份保護個人識別號碼 (IP PIN)
Identity Protection Specialized Unit (IPSU): 身份保護專業單位 (IPSU)
identity theft: 身份窃盗
immigrant status: 移民身份
immigration status: 移民状态
impose a tax: 徵税
in-law: 姻亲
income: 收入
income averaging: 收入平均值
income from sources outside the U.S.: 来自美国境外的收入
income-producing property: 创收财产
income-splitting: 收入分解值
income statement: 收入报表
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: 個人所得税
individual retirement account: 個人退休金帐户 (IRA)
individual retirement arrangement (IRA): 個人退休計劃 (IRA)
information return: 稅務資料申报表
information to claim certain credits after disallowance: 要求补偿上一年被否決的某些優惠額的陳述
inheritance: 遗产，繼承
inheritance tax: 遗产稅，繼承稅
initial markup: 初始价格标高
injured spouse claim: 受連累的配偶申报
injury: 伤害
innocent spouse: 无辜配偶
innocent spouse relief: 无辜配偶寬免
input: 输入
insolvency: 無力償債，破产
installment: 分期付款
installment agreement: 分期付款计划
insulation: 隔离
insurance broker: 保險经纪人
intangible assets: 无形资产
Interactive Tax Assistant (ITA): 互動式稅務助手 (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): 國稅法規 (IRC)
Internal Revenue Service (IRS): 國稅局 (IRS)
international social security agreement: 国际社会安全协定
inventory: 存货，盘存
investment income: 投资收入
investment tax credit: 投资税优惠
investors: 投资者
invoice: 发票
involuntary conversion: 非自愿更换（财产）
IRS Independent Office of Appeals: IRS 獨立上诉辦公室
IRS individual taxpayer identification number (ITIN): 個人报税識別號碼 (ITIN)
issue (a check): 开出（支票），发（支票）
issuer: 发行人
item: 项目
itemize: 列舉项目
itemized deductions: 列举扣除
items of tax preference: 稅務優惠项目
itinerant: 流动的

J

jeopardy assessment: 税局在税务有风险时发的税款徵收令
joint account: 聯合帐户，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: 聯合报税表
joint return test: 聯合报税表測試
joint tenancy: 联权共有
joint venture: 合资公司
journeyworker: 熟练工
junior high school: 初中
juror: 陪审员
jury: 陪审团
jury duty: 陪审员義務

K

keep records: 保存记录
Keogh Retirement Plan: 碍别辞驳丑退休计划
kickback: 回扣
kind of tax: 税收类别

L

landlord: 房产主
late filing penalty: 延誤报税的罰款
late payment penalty: 延誤付款的罚金
later alternate valuation: 后期比较估价
law enforcement officer: 执法官
law enforcement personnel: 执法人員
layoff: 裁员
lease: 租赁
leasehold improvements: 租赁財產改良
lease-sale: 租赁銷售
leasing of: 租赁
legal expenses (for services of an attorney): 律師费
legal permanent resident: 合法永久居民
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: 徵收
levy (on a bank account): 徵收，没收（銀行帐户）
levy on wages: 徵收，没收（工资）
levy release: 解除徵税
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: 終身教育费抵稅優惠
limited distribution: 有限分发
Limited Liability Company (LLC): 有限責任公司 (LLC)
limited partnership: 有限合伙经营
listed property: 列入的财产
living trust: 生前信托
loan origination fees: 貸款啟辦费
lobbying expenses: 遊說费用
lockout: 僱主停工闭厂
long-term: 长期
long-term resident: 长期居民
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): 低收入納稅者服務處 (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-to-market tax: 以市值价计税
mark-up; markup (profit): 标高价格；标高价格（利润）
marketplace (ACA-related): 市集（关於础颁础）
marriage certificate: 结婚证书
married: 已婚
master’s degree in: 某学科的硕士学位
math error: 计算錯誤
Medicaid: 联邦医疗补助
Medicaid waiver payments: 联邦医疗补助免除付款
Medical Assistance Program: 医疗补助计划
medical expenses: 醫療费
medical insurance benefits: 医疗保险福利
medical insurance premiums: 醫療保險保费
Medicare: 联邦老年人（住院）医疗保险，联邦医疗保险
merger: 合併
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): 最低基本保險 (MEC)
minimum payment: 最低付款
minimum wage: 最低工资
mining (digital assets): 挖礦（数位资产）
mining activities: 採矿活动
miscellaneous expenses: 杂项开支
mobile home: 移动寓所
modified accelerated cost recovery system (MACRS): 修正後加速成本回收系統 (MACRS)
modified adjusted gross income (MAGI): 再调整後的总收入 (MAGI)
money order: 匯票
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
multilevel marketing: 多层次营销
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）
National Housing Act: 国家住房法
natural disaster: 天然灾祸
natural person: 自然人
naturalized (citizenship): 归化（公民身份）
negligence penalty: 疏忽罚金
net earnings: 净利润
net earnings from self-employment: 自营职业的纯利润
net income: 净收入
net investment income tax (NIIT): 淨投资收入稅 (NIIT)
net operating loss: 淨营业亏损
net operating loss carryback (or carryforward): 淨营业亏损抵前（或结转）
net profit: 纯利润
net receipts: 净收入
net sales: 净销售
net tax liability: 净纳税义务
newsletter fund: 时事通讯资金
nominal value: 票面价值
nominee: 被提名人
nondeductible: 不可抵扣
non-employee; nonemployee: 非员工
nonemployee compensation: 非僱员报酬
non-fungible token: 非同质化代币
non-streamlined installment agreement: 非流線性分期付款协议
nonaccountable plan: 非实报实销计划
noncustodial parent: 非监护方父母
nondividend distribution: 非股利分配
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》
（狈础贵罢础）
North Atlantic Treaty Organization (NATO): 北大西洋公约组织（狈础罢翱）
notarized documents: 公证文件
notary public: 公证人
note: 期票，债券
notice: 通知
notice of levy: 没收通知书
nursing care: 护理
nursing home: 护理療養院

O

obsolescence: 报废，作废
offer in compromise: 折衷付税提议
office examination (audit): 在國稅局辦公室進行的查税（審計）
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: 线上付款
Online Payment Agreement (OPA) Application: 线上付款协议(OPA)申請
operating cost: 营业费用
optional mileage allowance: 可選的里程计算津贴
optional tax: 可选税
ordinary and necessary: 通常的与必须的
original issue discount (OID): 原始發行折價 (OID)
out-of-pocket (actual) expenses: 自付（實際）费用
outside salesperson: 外出推销员
overpayment: 超额支付
owner/co-owner: 业主／共同业主
paid preparer: 有償报税員

P

Paperwork Reduction Act: 《减少文书工作法案》
parent company: 母公司
part-time employee: 非全日僱员
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: 纳税人未直接參與的經營活動虧損 , 間接運作虧損
pass-through entity; passthrough entity: 传递实体
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: 工资表服务提供者
penalty: 罚款，处罚
penalty for premature withdrawal: 提前取款的罚金
penalty for underpayment: 缺額付款的罚金
penalty for underpayment of estimated tax: 缺額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(笔叠骋颁)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
permanent resident: 永久居民
permanently and totally disabled: 终生完全残障
personal exemptions: 個人免税额
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): 個人資產（vs 商业資產）
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 services: 个人服务
personal use property: 為私人使用的财产
personally identifiable information (PII): 身份識別資訊 (PII)
petitioner, applicant: 申请人
phaseout (of exemption): 逐步撤消免税额
phishing: 网路钓鱼
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
PO box: 邮政信箱
portfolio interest: 投资人证券总额的利息
postal money order: 邮政匯票
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: 预製的
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): 报税員稅務識別編號 (PTIN)
prepayment penalty: 提前償付的罚金
Presidential Election Campaign Fund: 总统选举赞助金
pretax: 税前
prevailing wage and apprenticeship requirements: 現行工资和学徒要求
principal (contract): （借贷契约的）本金
principal place of abode: 主要居住地
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: 專業报税代辦
profit: 利润
profit and loss statement: 损益表
profit-seeking activity: 图利活动
profit-sharing plan: 利润分成計劃
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
punitive damages: 惩罚性赔偿

Q

qualified: 合格的，符合规定的
qualified business income deduction: 合格营业收入扣除额
qualified disability trust: 合格的残障信託
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 investment entity: 合格投资实体
qualified plan: 合格的计划
qualified reservist distributions: 合格的预备役人员分配
qualified retirement plan: 合格退休计划
qualified terminable interest property (QTIP) trust: 限制性寿终财产权益(蚕罢滨笔)信託
qualify: 合格
qualifying child: 合格子女
qualifying relative: 合格亲属
qualifying surviving spouse: 合格的尚存配偶
qualifying widower: 合格鰥夫

R

railroad retirement: 鐵路员工退休
Railroad Retirement Tax Act (RRTA): 《鐵路员工退休稅務法》(RRTA)
rate: 利率
real currency: 真实货币
real estate: 房地产
real estate investment: 房地产投資
real estate investment trust (REIT): 房地产投資信託 (REIT)
real estate mortgage investment conduit (REMIC): 房地产抵押投資聯合體（REMIC）
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: 收復
recapture clause: 收復条款
recognized gain: 认可收益
reconcile: 冲销
record: 记录
records (substantiation): 记录（证实）
redeem a bond: 兌現债券
Reemployment Trade Adjustment Assistance (RTAA): 轉行调整補助計劃 (RTAA)
refinancing: 重新贷款
refresher course: 復习课程
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: 註册持有人
regulated investment company (RIC): 受政府條例管制的投資公司 (RIC)
regulations: 规例
related companies: 相关公司
related taxpayers: 相关纳税人
relationship test: 关係测试
relatives: 亲属
relief from joint responsibility: 免除聯合报税稅款責任
remittance (of funds): 匯款
remuneration: 报酬
rent: 租金
repayment: 偿还
repeal: 废除
reportable income: 應申报收入
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 clean energy credit: 住宅清洁能源抵免
residential energy credits: 住宅能源抵税优惠
residential property: 住宅产业
residential property (home): 住宅产业 (家)
residential rental property: 出租房产
responsible party: 责任方
retail price: 零售价
retail space: 零售区域
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
return preparers: 报税員
returns and allowances: 退货和折让
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: 循環帐户
rollover: 转存
room and board: 食宿
routing number: 路由号码
royalty: 特許费，版權使用费

S

S corporation: 小型公司股份公司
safe harbor: 安全港
safe haven: 避風港 , 容許幅度標準
sailing permit: 离境许可證
salary: 薪金
sale or exchange: 销售或交换
sales tax: 销售税
salvage value: 残餘资产价值
sanction (noun): 認可 , 制裁
savings and loan association: 储蓄贷款会
savings bond: 储蓄公债
schedule (tax): 附表（税）
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: 证券交易委員會
seize: 强取，没收
seizure: 扣押
self-employed worker: 自僱人
self-employment: 自僱
self-employment retirement plan: 自僱人退休计划
self-employment tax (SE tax): 自僱稅 (SE 稅)
semiweekly depositor: 每週两次存缴税款者
separate income (in a community property state): 屬於個人的收入（某些州法允許的共有财产均分制）
separate maintenance: 分居撫養费
separate property (in a community property state): 分屬財產（某些州法允許的共有财产均分制）
separation agreement: 分居协议
serve a summons: 送达传票
Service Center: 服务中心
Setting Every Community Up for Retirement Enhancement 2.0 Act (SECURE 2.0 Act): 讓每個社區為退休做好準備2.0 法案（SECURE 2.0 法案）
settlement date: 结算过户日
severance pay: 离职金
share accounts (as in credit unions): （信貸儲蓄）聯名帐户
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
sharing economy (gig economy): 共享经济（零工经济）
sheltered workshop: 残疾人收容所工厂
short sale (real estate): 賠本出售（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
single-member LLC: 单一成员有限责任公司
small business: 小型公司
Small Business Administration (SBA): 小型公司管理局 (SBA)
Small Business Health Options Program (SHOP): 小企業健康選項計劃 (SHOP)
small business owner: 小公司主
small business payroll tax credit for increasing research activities: 小公司增加研究活动的工资税税收优惠
small business taxpayer: 小型公司纳税人
small tax case procedure: 小额税务案例处理手续
social security: 社会安全
social security account: 社会安全帐户
social security benefits: 社会安全福利金
Social Security Disability Insurance (SSDI): 社会安全殘障保險(SSDI)
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
stablecoins: 稳定币
staking (digital assets): 質押（数位资产）
staking activities (digital assets): 質押活動（数位资产）
standard deduction: 标準扣除
standard mileage rate: 標準里程计算率
State Children’s Health Insurance Program (SCHIP): 州兒童健康保险計劃 (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 employee: 法定僱员
statutory lien: 法令扣押权
stepchild: 继子女
stock dividends: 股息
stock in trade (inventory): 贸易存货（库存）
stock option plan: 认股权计划
stock purchase plan: 认股计划
stockbroker: 股票经纪人
stocks (investment): 股票（投资）
straight-line depreciation: 直線折旧法
streamlined installment agreement: 流線型分期付款协议
strike benefits: 罢工津贴
student loan: 学生贷款
subject to tax: 要缴税
subject to U.S. income tax withholding: 須預扣美國所得税
subject to withholding: 要预扣税
subsidy: 津贴
substantial equivalence test: 实质等同测试
substantial gainful activity: 实质有酬活动
substantial presence: 实质存在
summary of income and deductions: 收入和扣除总结
summons: 传票
Supplemental Nutrition Assistance Program (SNAP): 补充营养援助计划(厂狈础笔)
Supplemental Security Income (SSI): 社会安全生活補助金 (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: 被抚养人身份測試
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
sustainable aviation fuel: 永续航空燃料
Systemic Advocacy (SA): 系統性權益機制 (SA)
Systemic Advocacy Management System: 系统性权益管理系统

T

tab (information technology): 选项卡（资讯科技）
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: 报税帐户資訊
tax (adjective): 有关税务的
tax auditor: 稅務审查员
tax avoidance: 避税
tax base: 課稅基础
tax benefit: 税益
tax bill: 税单
tax bracket: 税率等级
tax computation: 稅額计算
tax computation worksheet: 税额演算单
Tax Counseling for the Elderly (TCE): 老年人稅務輔導 (TCE)
tax court: 税务法庭
tax credit: 税额抵免优惠
Tax Cuts and Jobs Act: 减税和就业法案
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-exempt stated interest: 免税既定利息
tax exemption: 免稅，免税额
tax (for special funds or general revenue): （特别资金或者一般收入的）税金
tax form: 税表
tax-free zone: 免税区
tax haven country: 避税港國度
tax home: 以住处為据的纳税地
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: 賭博所得税
tax penalty: 税务罚款
tax period: 报税期
tax policy: 税收政策
tax preference items subject to minimum tax: 要繳最低限額稅的稅收優惠项目
tax preparer: 代报税人
tax professional: 税务专业人员
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: 對恐怖主義襲擊受害人税收宽减
tax return: 报税表
tax shelter: 避税手段，避税計劃
tax statement (bill): 收税单
tax status: 报税身份
tax stimulus: 税收刺激
tax table: 税率表
tax table income: 税率表顯示的收入額
Tax Topics: 税务主题
tax treatment (of community income): （共有财产均分制）稅制
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: 應納稅债券
taxable income: 应纳税收入
taxable stocks: 应纳税股票
taxable year: 應徵税的年度
taxpayer: 纳税人
Taxpayer Advocacy Panel: 纳税人辯護服務委員會
Taxpayer Advocate: 纳税人權益
Taxpayer Advocate Service (TAS): 纳税人權益服務處 (TAS)
Taxpayer Assistance Center (TAC): 纳税人協助中心 (TAC)
taxpayer identification number (TlN): 纳税人識別號碼 (TIN)
Taxpayer Protection Program (TPP): 纳税人保護計劃 (TPP)
taxpayer rights: 纳税人權利
technical school: 技术学校
Telecommunications Relay Services (TRS): 电信中继服务(罢搁厂)
Temporary Assistance for Needy Families (TANF): 對困難家庭的臨時補助 (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
tenant-stockholder: 租户股东
tentative credit: 暂定优惠额
term (time): 期限
testament: 遗嘱
theft: 窃盗
third party: 第叁者
third-party designee: 第叁者被指定人
third-party payer: 第叁者償付人
tiebreaker rules: 决胜局规则
tie-breaking rule: 决胜局规则
time basis: 時間基础
tip (advice): 提示
tip (gratuity): 小费
tips deemed to be wages: 視為工资的小费
toll: 通行费
toll call: 收费電話
toll-free number: 免费（電話）
total tax due: 应缴总税额
totalization agreement: 整體协议
townhouse: 连栋屋
Trade Adjustment Assistance (TAA): 貿易调整援助 (TAA)
Trade Adjustment Assistance (TAA) benefits: 貿易调整援助(TAA)利益
Trade Adjustment Assistance (TAA) participants: 貿易调整援助(TAA)參與者
trade (exchange): 交换
trade name: 公司名称
trade (noun): 貿易, 行業, 行當
trade or business: 贸易或商务
trade readjustment assistance: 貿易再调整援助
trader: 商人, 交易員
trailer: 拖车
trainee: 实习生
training: 训练
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: 长期國庫券
Treasury Department (U.S.): （美國）财政部
Treasury Inspector General for Tax Administration (TIGTA): 财政部稅務行政監察長 (TIGTA)
Treasury note: 中期国库券
treaty-based return position disclosure: 基於條約的申报表狀況披露
truck: 货车
truck-tractor: 拖拉機货车
trust: 信托
trust company: 信托公司
trust fund: 信托基金
trustee: 受托人
tuition: 學费

U

uncollected FICA tax: 未收取的社会安全保險稅
underpayment: 支付不足
underreported taxes: 報告不足的稅金 , 低报税金
underwriter (securities): （证券）承銷人，經營人
undistributed earnings: 未分配的收益
undue hardship: 过度困苦
unearned income: 非劳动收入
unemployment: 失业
unemployment compensation: 失业救濟金
unemployment tax: 失业稅
union: 工会
United States–Mexico–Canada Agreement (USMCA): 美国-墨西哥-加拿大协定(鲍厂惭颁础)
university: 大学
unpaid balance: 未付清的餘额
untaxed (before taxes): 未征稅的（税前）
untaxed (tax free): 免税的
upward mobility program: 培训辅导计划
U.S. Citizenship and Immigration Services (USCIS): 美國公民與移民服務局 (USCIS)
U.S. District Court: 联邦地区法院
U.S. Military Health Care System: 美國軍人医疗保健制度
U.S. national: 美国国民
U.S. Postal Service: 美国邮政服务
user fee: 用戶费用
utilities: 水電煤氣费

V

valuation: 估价
van: 货车
virtual currency: 虚拟货币
voice prompts: 电话录音提示
voluntary compliance: 依法申报，自願遵從
Volunteer Income Tax Assistance (VlTA): 免费报税服務 (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
wash sale: 假售回购，洗售
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: 电匯
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: 僱佣特需员工的稅收獎勵計劃
work opportunity credit: 工作机会抵税优惠
workers’ compensation: 工傷补偿
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: 無價值的证券
write-in adjustment: 寫入调整项目
write-off (accounting): 銷帳，冲销

Y

yearly rate: 年计算率
yield: 收益
yield to maturity (bonds): 到期收益

Z

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