英翻中: 稅收法: 稅表準備 Tax preparation: Circular 230 and Internal Revenue Code § 6694
I am not a tax specialist nor do I have a degree in taxation. Below is just my attempt to translate the meaning of a statement regarding tax practitioner around tax preparation. My Chinese is not good so the translation may sound awful.
Translated by Elisa English on 2/19/2010
(A)
A Practitioner may not sign a tax return as a preparer
unless the practitioner has a reasonable belief that
the tax treatment of each position on the return
would more likely than not be sustained on its merits (the more likely than not standard),
or there is a reasonable basis for each position
and each position is adequately disclosed to the IRS.
一個執業者作為稅務代理人準備稅表不能簽署報稅表
除非該執業者有合理的理由相信
納稅申報上報稅處理的各個主張
非常有可能承受事實真相的考驗認可
或是每個主張都有一個合理的根據
而且每個看法都充分披露給國稅局
More likely than not = It is more likely to happen than it is not to happen. It has a better than 50 percent chance of happening
非常有可能發生
http://dictionary.reference.com/browse/sustain
Sustain: to uphold as valid, just; to affirm the validity of; to prove or corroborate
確定; 認可
http://dictionary.reference.com/browse/merit
Merits: the inherent rights and wrongs of a matter. The factual content of a matter, apart from emotional, contextual, or formal considerations
一件事物本身內在的是與非. 事實真相
(B)
Statement on Standards for Tax Services (SSTS) No. 1,
Tax Return Positions,
contains the standards a member should follow
in recommending tax return positions
and in preparing or signing tax returns.
稅務服務準則第一條聲明,
申報納稅者的報稅主張, (申報納稅者所提供的報稅看法)
包含了成員應該遵循的
推薦申報納稅主張的準則
以及準備或簽署報稅表的準則
More information about tax return positions, please refer to the following websites.
FAQs Related to Tax Return Preparer Penalty Notices
Internal Revenue Bulletin: 2004-12
Statement on Standards for Tax Services No. 1, Tax Return Positions
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