wei 發問時間: 社會與文化語言 · 10 年前

請翻譯高手幫忙,奉上20點(關於美國稅法)急~!不要機器翻哦

INDIVIDUAL TAXATION—OTHER ITEMS

STATUTE OF LIMITATIONS A. ASSESSMENTS

The statute of limitations on assessments is statutory period during which the government can assess an additional tax.

1.General

Three years from later of:

a.Due date of return or

b.Date return is filed (including amended returns).

2.25% Understatement of Gross Income (Good Faith Mistakes Do Not Affect This

Determination)

Six years from later of:

a.Due date of return or

b.Date return is filed.

3.Reopen Closed Years

If taxpayer prevails in a finding allowing a deduction in an open tax year that was taken erroneously in a closed tax year, the IRS may disallow the deduction in the closed tax year.

4.Fraud and False Returns

There is no statute of limitations for fraud or filing false returns. B.REFUNDS (FORM 1040X)

The statute of limitations on refunds is statutory period during which the taxpayer can claim

and receive a refund.

1.Refund Claim

Later of:

a.Three years later from the date the return was filed or the original due date of the return, or

b.Two years from the time the tax was paid (if not when return was filed).

2.Bad Debts, Worthless Securities

Seven years from later of:

a.Due date of return or

b.Date return is filed.

1 個解答

評分
  • 10 年前
    最佳解答

    INDIVIDUAL TAXATION—OTHER ITEMS

    個人稅-其他項目

    STATUTE OF LIMITATIONS A. ASSESSMENTS

    法律追溯期限. A.欄:稅的評估

    The statute of limitations on assessments is statutory period during which the government can assess an additional tax.

    法律追溯期對稅的評估是說明在法定期間內政府可以評征額外的稅.

    1.General

    總綱:

    Three years from later of:

    在......三年之內:

    a.Due date of return or

    a.報稅到期日,或

    b.Date return is filed (including amended returns).

    b.實際報稅日期 (包括報稅後更正者)

    2.25% Understatement of Gross Income (Good Faith Mistakes Do Not Affect This

    Determination)

    2. 少報毛收入的百分之二十五 (無心的錯誤則不影響)

    Six years from later of:

    在........的6年內:

    a.Due date of return or

    a.報稅到期日,或

    b.Date return is filed.

    實際報稅日期.

    3.Reopen Closed Years

    重開已結束年份的案子.

    If taxpayer prevails in a finding allowing a deduction in an open tax year that was taken erroneously in a closed tax year, the IRS may disallow the deduction in the closed tax year.

    如果納稅人在有效報稅年內贏得一個判決得以有減免稅,而發現已結案年份有錯誤者, IRS(Internal Revenue Service 國稅局) 得拒絕那一項申請.

    4.Fraud and False Returns

    4.詐欺和假報.

    There is no statute of limitations for fraud or filing false returns.

    詐欺和假報的案件是沒有法律追溯期限的.

    B. REFUNDS (FORM 1040X)

    The statute of limitations on refunds is statutory period during which the taxpayer can claim

    and receive a refund.

    B. 退還稅款 (1040X 表)

    法律追訴期限在退回稅款方面是規定納稅人能申請和收到退款的期限.

    1.Refund Claim

    1.申請退稅款.

    Later of:

    在.....以內:

    a.Three years later from the date the return was filed or the original due date of the return, or

    a.在報稅日或原報稅到期日的三年內,或是

    b.Two years from the time the tax was paid (if not when return was filed).

    b.在稅款實際繳出的兩年內(如果算出不需再繳稅則已報稅日為準)

    2.Bad Debts, Worthless Securities

    2.呆帳,無價的債卷

    Seven years from later of:

    在........七年以內

    a.Due date of return or

    a.報稅到期日 或

    b.Date return is filed

    b.實際報稅日.

    參考資料: Self
    • 登入以對解答發表意見
還有問題?馬上發問,尋求解答。