income tax payable; taxable income

简明释义

应缴所得税

英英释义

例句

1.It's important to keep track of your income tax payable 应付所得税 to avoid penalties.

跟踪你的应付所得税 income tax payable非常重要，以避免罚款。

2.After reviewing the financial statements, we found that the taxable income 应纳税所得额 was significantly higher than expected.

在审查财务报表后，我们发现应纳税所得额 taxable income明显高于预期。

3.The accountant calculated the income tax payable 应付所得税 for the year based on the company's profits.

会计根据公司的利润计算了年度的应付所得税 income tax payable。

4.The taxable income 应纳税所得额 is calculated after deducting allowable expenses from total revenue.

在从总收入中扣除允许的费用后，计算出应纳税所得额 taxable income。

5.She set aside funds for her income tax payable 应付所得税 to ensure she could pay it when due.

她为自己的应付所得税 income tax payable留出了资金，以确保到期时能够支付。

作文

Understanding the concepts of income tax payable and taxable income is essential for anyone navigating the financial landscape, whether as an individual or a business owner. These terms are foundational in the realm of taxation and have significant implications for how much one owes to the government each year.Firstly, let’s define what taxable income means. In simple terms, taxable income refers to the portion of an individual's or business's income that is subject to taxation. This figure is calculated by taking the total income and subtracting any allowable deductions, exemptions, and non-taxable income. For instance, if an individual earns $50,000 in a year but is eligible for $10,000 in deductions, their taxable income would be $40,000. Understanding this concept is crucial because it determines the amount of income that will be taxed and, consequently, the overall tax liability.On the other hand, income tax payable is the actual amount of money that an individual or business must pay to the government based on their taxable income. This figure is derived from applying the appropriate tax rates to the taxable income. Continuing with the previous example, if the applicable tax rate is 20%, the income tax payable would be $8,000 (20% of $40,000). It is important to note that income tax payable can also be influenced by various credits and prepayments that reduce the final amount owed.The relationship between taxable income and income tax payable is vital for effective financial planning. Individuals and businesses often engage in tax planning strategies to minimize their taxable income, thereby reducing their income tax payable. This can be achieved through various means, such as contributing to retirement accounts, investing in tax-efficient vehicles, or taking advantage of available deductions and credits.Moreover, understanding these terms helps in compliance with tax laws. Failing to accurately report taxable income can lead to penalties and interest charges on the income tax payable. Tax authorities require accurate reporting and timely payments, so being aware of one’s taxable income and the resulting income tax payable is crucial for avoiding legal issues.In conclusion, both income tax payable and taxable income play significant roles in the financial responsibilities of individuals and businesses alike. By grasping these concepts, one can better manage their finances, ensure compliance with tax regulations, and potentially reduce their overall tax burden. Ultimately, a clear understanding of taxable income allows for more strategic decision-making regarding investments and expenditures, while being aware of income tax payable ensures that adequate funds are set aside to meet tax obligations. Therefore, educating oneself about these terms is not just beneficial but necessary for sound financial management.

理解“应付所得税”和“应税收入”这两个概念对于任何在财务领域中摸索的人来说都是至关重要的，无论是个人还是企业主。这些术语是税收领域的基础，对每年需要向政府支付的金额有重大影响。首先，让我们定义一下什么是应税收入。简单来说，应税收入是指个人或企业的收入中需缴纳税款的部分。这个数字是通过将总收入减去任何允许的扣除、免税额和非应税收入来计算的。例如，如果一个人在一年内赚取了50,000美元，但有资格获得10,000美元的扣除，那么他们的应税收入将是40,000美元。理解这一概念至关重要，因为它决定了将被征税的收入金额，从而影响整体税负。另一方面，应付所得税是指个人或企业根据其应税收入必须支付给政府的实际金额。这个数字是通过将适用的税率应用于应税收入得出的。继续前面的例子，如果适用的税率为20%，那么应付所得税将是8,000美元（40,000美元的20%）。值得注意的是，应付所得税还可能受到各种抵免和预付款的影响，这些都可以减少最终应支付的金额。应税收入和应付所得税之间的关系对有效的财务规划至关重要。个人和企业通常会采取税务规划策略，以最小化其应税收入，从而减少其应付所得税。这可以通过多种方式实现，例如向退休账户缴款、投资于税务效率高的投资工具，或利用可用的扣除和抵免。此外，理解这些术语有助于遵守税法。未能准确报告应税收入可能导致对应付所得税的罚款和利息费用。税务机关要求准确报告和及时支付，因此了解自己的应税收入及其产生的应付所得税对于避免法律问题至关重要。总之，应付所得税和应税收入在个人和企业的财务责任中扮演着重要角色。通过掌握这些概念，人们可以更好地管理财务，确保遵守税收规定，并可能降低整体税负。最终，清楚了解应税收入使得在投资和支出方面做出更具战略性的决策，而意识到应付所得税则确保为满足税务义务预留足够的资金。因此，教育自己关于这些术语不仅有益，而且对良好的财务管理是必要的。