taxes receivable

简明释义

应收税款

英英释义

例句

1.The accountant reported that the company has significant taxes receivable 应收税款 from previous years.

会计报告称公司在前几年有大量的应收税款。

2.Investors should consider the amount of taxes receivable 应收税款 when evaluating a municipality's financial health.

投资者在评估一个市政当局的财务健康时，应考虑应收税款的金额。

3.Local governments often rely on taxes receivable 应收税款 to fund public services.

地方政府通常依赖应收税款来资助公共服务。

4.During the audit, the firm discovered discrepancies in the taxes receivable 应收税款 records.

在审计过程中，公司发现了应收税款记录中的不一致之处。

5.The city council approved a plan to collect outstanding taxes receivable 应收税款 more efficiently.

市议会批准了一项计划，以更有效地收集未结清的应收税款。

作文

Taxes play a crucial role in the functioning of any government. They are the primary source of revenue that enables governments to provide essential services such as education, healthcare, infrastructure, and public safety. However, not all taxes are collected immediately. Some taxes are owed but not yet received, which leads us to the term taxes receivable (应收税款). This term refers to the amounts that taxpayers owe to the government but have not yet paid. Understanding taxes receivable is vital for both government officials and taxpayers alike.When a government levies taxes, it expects to receive these payments within a certain timeframe. However, due to various reasons such as economic hardship, oversight, or disputes, some taxpayers may delay their payments. This results in the accumulation of taxes receivable, which can significantly impact a government's cash flow and budget planning. For instance, if a municipality has a high amount of taxes receivable, it may struggle to fund public projects or maintain services until those taxes are collected.Governments often implement strategies to manage taxes receivable. They may send reminders to taxpayers, offer payment plans, or even impose penalties for late payments. In some cases, they might engage collection agencies to recover overdue amounts. These measures are essential to minimize the outstanding taxes receivable and ensure that the government can continue to operate effectively.From a financial perspective, taxes receivable are considered an asset on a government’s balance sheet. This is because they represent future cash inflows that the government expects to collect. However, it is important for governments to assess the collectibility of these receivables. If a significant portion of taxes receivable is deemed unlikely to be collected, it may need to adjust its financial statements to reflect this reality. This process is known as establishing an allowance for doubtful accounts, which helps provide a more accurate picture of the government's financial health.Taxpayers, on the other hand, should be aware of their tax obligations and the implications of unpaid taxes. Accumulating taxes receivable can lead to additional penalties, interest charges, and ultimately, legal actions by the government. It is in the best interest of taxpayers to stay informed about their tax responsibilities and seek assistance if they encounter difficulties in making payments.In conclusion, taxes receivable (应收税款) is an important concept in public finance that affects both government operations and taxpayer responsibilities. By understanding this term and its implications, stakeholders can better navigate the complexities of taxation and contribute to a more efficient and effective government. Whether you are a government official managing public funds or a taxpayer fulfilling your obligations, recognizing the significance of taxes receivable is essential for maintaining fiscal responsibility and ensuring the sustainability of public services.

税收在任何政府的运作中扮演着至关重要的角色。它们是政府提供教育、医疗、基础设施和公共安全等基本服务的主要收入来源。然而，并不是所有的税款都会立即收取。有些税款是欠款但尚未收到，这就引出了“应收税款”这一术语。这个术语指的是纳税人欠政府但尚未支付的金额。理解应收税款对政府官员和纳税人来说都是至关重要的。当政府征收税款时，它希望在一定时间内收到这些付款。然而，由于经济困难、疏忽或争议等各种原因，一些纳税人可能会延迟付款。这导致了应收税款的积累，这可能会显著影响政府的现金流和预算规划。例如，如果一个市镇的应收税款金额很高，它可能会在资金不足以支持公共项目或维护服务时面临困境，直到这些税款被收回。政府通常会实施策略来管理应收税款。他们可能会向纳税人发送提醒，提供付款计划，甚至对逾期付款施加罚款。在某些情况下，他们可能会聘请催收机构来追回逾期款项。这些措施对于减少未收的应收税款并确保政府能够有效运作至关重要。从财务角度来看，应收税款被视为政府资产负债表上的一项资产。这是因为它们代表了政府期望收集的未来现金流入。然而，政府需要评估这些应收款项的可收回性。如果大量的应收税款被认为不太可能收回，政府可能需要调整其财务报表以反映这一现实。这个过程被称为设立坏账准备金，有助于提供更准确的政府财务状况。另一方面，纳税人应意识到他们的税务义务以及未缴税款的影响。积累应收税款可能导致额外的罚款、利息费用，最终可能导致政府采取法律行动。对纳税人来说，了解自己的税务责任并在遇到支付困难时寻求帮助是非常重要的。总之，应收税款是公共财政中的一个重要概念，影响着政府运营和纳税人的责任。通过理解这一术语及其影响，各方可以更好地应对税收的复杂性，并为更高效和有效的政府做出贡献。无论你是管理公共资金的政府官员，还是履行义务的纳税人，认识到应收税款的重要性对于保持财政责任和确保公共服务的可持续性至关重要。