爱华网税收估计是伴随着国家同时出现的，生活中的方方面面都会和税挂上关系。如何用英语谈论税收?你需要的一些必备的口语表达和词汇有哪些呢?
“In this world nothing can be said to be certain, except death and taxes.”
在这个世界上没有任何事是绝对的，除了死亡和税收。
So wrote Benjamin Franklin, one of the Founding Fathers of the United States, to his friend in 1789. Since then, it has become a proverb in the English Language. Many people would agree with this saying. We cannot escape death and unless we wish to break the law, we cannot escape taxes either.
这是美国开国元勋Benjamin Franklin 于1789年写给他的朋友的。自此，这句话就成了一句谚语。很多人都同意这种说法。我们不能逃避死亡，我们也不能逃避税收，除非我们违背法律。
This rather sobering (serious) thought has been on my mind in the last 10 days as I have been preparing all the necessary paperwork to complete my tax return. And while I was doing what can be a most boring task, I thought that this would be a good topic to share with you. You may disagree with me, but as we all have to pay our taxes why not talk about it in English?
过去十年里，当我一直需要准备必要的文件完成纳税申报单时，这个相当发人深省的想法便萦绕心头。虽然我正在做的工作非常枯燥，但是我认为这可能是个可以同你一起分享的很好的话题。你可能不同意我的观点，但是既然我们都必须付税，那么我们为什么不用英语谈论它呢?
As a freelance English Language Teacher, I am registered with the Tax Office as self-employed. This is the opposite of being an employee who is employed by a company (employer).
作为一个兼职英语老师，我作为个体户在税务局登记。这同那些被公司(雇主)聘用的员工相反。
In the UK, an employee’s income is taxed at source which means that their employer deducts tax from their gross salary and pays the tax on their behalf. What they receive in their payslipis the net monthly salary. So, gross is before tax and net is after tax. When I refer to tax, I mean income tax.
在英国，员工的收入已先行扣除了所得税，这意味着雇主从他们的总薪水中扣除了所得税并且也交付了他们需要交的一部分税费。他们工资单上得到的是净月薪。因此，税前是总收入，税后是净收入。当我说到税收时，我指的是个人所得税。
By contrast, a self-employed person receives gross income. My clients pay my fees after I send them an invoice. The money I receive is gross and has not been taxed. What I have to do is add up all the income I have received in the year and calculate the tax that I have to pay on my annual income.
相比之下，个体户得到是税前总收入。我把发票送给客户后，他们就会付给我费用。我收到的钱是总的税前收入，没有扣过税的。我需要做的事情是把这一年收到的所有钱加起来，然后计算我的年度收入需要支付的税费。
Before calculating the tax, I can take into account any business expenses I have incurred during the year and deduct them from my income. I also have a personal tax allowance that I can apply to my gross income. A personal allowance is the amount each individual can earn in a year free of tax. For example, the first £10,000 I earn this tax year will be tax-free!
在计算税费前，我可以把这一年内所有的业务花费都考虑进来，然后从总收入中扣除掉这部分费用。我也可以把个人免税额申请到我的总收入中去。个人免税额是每个人每年都可以获得的。例如，我首次挣的£10,000 本纳税年度将免税。
I have a tax accountant who helps me with my annual tax returns. What he does is to find out what allowances I can claim, what expenses I can deduct from my income and finally, he calculates the tax I have to pay. What I need to do is to prepare all the necessary paperwork he needs to do his job.
我有个税务会计，他帮我处理年度纳税申报表。他需要做的就是找出哪些津贴我可以领取，哪些支出可以从我的收入中扣除，最后，他需要计算出我需要偿付的税费。我需要做的就是准备他完成这些工作所需要的所有的必要文件。
So, I need to keep all relevant receipts and print off all my invoices and bills. I then have to prepare an Excel spreadsheet that shows very clearly all the income and expenses I have incurred each month under different sub-headings. I have to number all the receipts so that my accountant can tick them off against each entry.As you can imagine, this is an extremely time-consuming and boring task! If I were super organised, I would do this task at the end of each month instead of wasting nearly a week at the end of the tax year getting everything ready! (I plan to be better organised from now on).
因此，我需要保存所有相关的收据，并且打印所有的发票和账单。然后我必须准备一个电子数据表格，在不同的小标题下面非常清晰明了地列出每个月的所有收入和支出。我必须给所有的收据编号，以使会计能够很快找到它们。可想而知，这是极度耗时、枯燥乏味的工作!如果我是一个超级有条理的人，那么我会在每个月底做这些事情，而不是年度纳税前浪费将近一个星期来准备所有的这些事情!(我打算从现在开始变得更加有计划性)。
After my accountant has done the calculations, he sends me my accounts for my approval. Once I have approved them by signing them off, he completes and submits the tax return online. I will then receive notification from the Tax Office confirming receipt of my return and they will inform me when I have to pay the tax owed.
会计完成这些计算后，他会把账户信息发给我审核。一旦我签名同意后，他就在网上完成和递交纳税申报单。然后我会收到来自税务局关于我的申报单的通知，当我需要交纳欠的个人所得税时，他们会通知我。
I am so relieved I have completed all the paperwork and finally sent my tax return off to my accountant. I can now concentrate on doing much more fun things – until I receive my tax bill, of course!
当我完成所有的文件，最终把税务申报表发给会计时，顿时轻松了不少。现在我可以集中精力做更多有趣的事-当然!直到我收到我的账单。
