“退税”及“报税单”的英文表达？

摘要：“报税单”即，指納稅人填寫、向稅務機構報送的報表。其中包括本年度收入、費用、減免額、應稅收益額和應納稅額等內容。通常納稅申報表統計期為一年。其英文表达为：tax return。

“退税”即，納稅人超額付款時，稅收機關向其退還的款項。其英文表达为：tax refund。

“报税单”即，指納稅人填寫、向稅務機構報送的報表。其中包括本年度收入、費用、減免額、應稅收益額和應納稅額等內容。通常納稅申報表統計期為一年。其英文表达为：tax return。

双语例句如下：

Under this concession, Beijing Tongfang is entitled to a refund of value added tax paid in excess of an effective rate of 3%. The amount of value added tax refund is recognised as other operating income.

根據有關稅務優惠，北京同方將可享有就超過實際增值稅率 3%之增值稅退回，其數額將確認為其他營運收入。

If there are any tax effects due to the adoption of the linked-tax system, the Company can proportionately allocate the effects on tax expense (benefit), deferred income tax and tax payable (tax refund receivable) among the Company and its subsidiaries.

本公司依金融控股公司法第四十九條規定，採連結稅制與子公司合併辦理營利事業所得稅結算申報及未分配盈餘加徵百分之十營利事業所得稅申報，並由本公司按比例分攤因採連結稅制致影響本公司及子公司之當期所得稅費用(利益)、遞延所得稅及應付所得稅( 應收退稅款 )金額。

If your modified adjusted gross income (MAGI) as reported on your IRS tax return is above a certain amount, you will pay an extra amount in addition to your monthly plan premium.

如果您的國稅局納稅申報表報告的調整後報稅總收入 (MAGI) 超過一定金額，除了月繳計劃保費之外，還要支付額外保費。