1. Ltd. 财务顾问及其相关术语
In the realm of financial advice, the term "Ltd." stands as a constant, abbreviated as FA, which refers to a financial advisor. The contract associated with this role is commonly known as the FA Contract. When it comes to consulting, "consulting" is the term used, while "advisory" denotes the act of advising. The field of tax and finance encompasses a variety of subjects. For instance, the major subjects in the study of fiscal affairs include the theories, systems, and management methods of financial fundraising and utilization within government departments. Additionally, it also delves into the tax issues that arise during the production and operation processes of enterprises.
2. The English Expression for Tax Evasion and Tax Fraud
The phrase "tax evasion and tax fraud" is a composite term in English, akin to a needle and thread. Therefore, "tax evasion and tax fraud" is still considered correct, as it is commonly used in academic and legal articles.
3. The Meaning of "Several Millions of"
The phrase "several millions of" translates to "a few million" in English. It signifies a number in the millions, but not a specific figure.
4. A Comprehensive List of Taxrelated Terms in English
Tax evasion: This refers to the act of evading taxes.
Tax exemption: This pertains to the reduction or elimination of tax liability.
Tax Exemption Certificate: A document that provides evidence of tax exemption.
Tax haven: A jurisdiction that offers favorable tax conditions for foreign investors.
Tax heldover: Refers to taxes that are deferred for future payment.
Tax holiday: A period during which certain taxes are not levied.
Tax in default: This refers to taxes that have not been paid on time.
Tax Innovation Committee: A committee responsible for reviewing new tax items.
Tax Inspector: An individual who investigates tax matters.
Tax investigation: The process of examining tax records and practices.
Tax liability: The amount of tax that an individual or entity owes.
How to Express "Tax Evasion" in English
1. The English Expression for "Tax Dodging"
The term "tax dodging" is used to describe "tax evasion" in English. The word "dodge" implies the act of evading or avoiding something. Therefore, "tax dodging" emphasizes the act of evading taxes. On the other hand, "tax avoidance" refers to legally minimizing tax obligations. This term contrasts with "tax evasion," which is a criminal offense.
2. The Use of "Shun" in the Context of Tax Evasion
The word "shun" means to avoid or stay away from something due to a particular reason. For example, "his friends began to shun him, for a very simple reason: he had fallen into a great debt." This example illustrates how individuals may avoid someone due to their involvement in tax evasion or other illegal activities.
3. The Watergate Scandal and Tax Evasion
The Watergate scandal reached its peak when a president was forced to resign due to the abuse of power. Although the president himself was forgiven by his successor and escaped responsibility for his actions during his term, the Watergate scandal led to many highranking officials being investigated and convicted on charges such as extortion, perjury, conspiracy, perverting the course of justice, misuse of campaign funds, bribery, illegal wiretapping, and tax evasion.
Taxrelated Terminology in English
1. A Comprehensive List of Taxrelated Terms in English
Tax element: The component of a tax system.
Tax evasion: The act of evading taxes.
Tax exemption: The reduction or elimination of tax liability.
Tax Exemption Certificate: A document that provides evidence of tax exemption.
Tax haven: A jurisdiction that offers favorable tax conditions for foreign investors.
Tax heldover: Taxes that are deferred for future payment.
Tax holiday: A period during which certain taxes are not levied.
Tax in default: Taxes that have not been paid on time.
Tax Innovation Committee: A committee responsible for reviewing new tax items.
Tax Inspector: An individual who investigates tax matters.
Tax investigation: The process of examining tax records and practices.
Tax liability: The amount of tax that an individual or entity owes.
2. Local Tax Office, International Tax Section, and Other Terms
Local Tax Office: Excise Office of the State Administration of Taxation
International Tax Section: International Tax Section
ExportImport Board of the State Administration of Taxation: ExportImport Board of the State Administration of Taxation
Administration of Collection of the State Administration of Taxation: Administration of Collection of the State Administration of Taxation
Tax Inspectorate: Tax Inspectorate
3. Valuation Allowance and Other Terms
Valuation Allowance: A provision made to account for the possibility that an asset will be worth less than its carrying amount.
Excise Duty: A tax levied on the production or sale of specific goods.
Tariff: A tax on imported goods, often used to protect domestic industries.
Export Rebate: A refund of taxes paid on exported goods.
Duty/Tax Exemption: The reduction or elimination of taxes on certain goods or services.
IRS: Internal Revenue Service (the tax collection agency in the United States)
Retaliatory Tariff: A tariff imposed in response to another country's unfair trade practices.
4. Tax Administration and Other Terms
Tax Administration: The process of managing and enforcing tax laws.
State Administration of Taxation: The government agency responsible for tax collection and administration in China.
财税专业英语
1. Government Revenue and Taxation
The section on government revenue includes detailed discussions on core tax types such as personal income tax (Chapter 14), corporate income tax (Chapter 15), and valueadded tax (Chapter 16). This section showcases how the government raises funds through these taxes. Finally, Part Five explores intergovernmental fiscal relations and fiscal policy, focusing on fiscal coordination between different levels of government and how fiscal policy plays a role in the macroeconomy.
2. Abbreviations for Finance and Taxation
The abbreviations for finance and taxation include accounting, auditing, financial management, and business management. However, these subjects are not part of the scope of finance and taxation. Generally, it includes subjects such as finance, taxation, foreign taxation, and international taxation. Finance refers to the activities and relationships of an enterprise in raising and using funds to achieve specific goals. It represents the relationship between the enterprise and various parties. In English, it is sometimes also called Finance.
3. International Taxation and Its Courses
International taxation is a branch of taxation that belongs to the field of fiscal studies. Its content involves tax theory, policy, system, and management, and is a discipline that solves the problem of crossborder taxation of income or property of crossborder taxpayers. The courses in the international taxation major include "International Taxation Basics (English)," "British and American Tax Systems (English)," "International Tax Treaties (English)," and "International Taxation Applications (English)."
4. Professor Jiang Hong and His Contributions to Fiscal Studies
Professor Jiang Hong is a renowned professor and doctoral supervisor at the School of Public Economics and Management of Shanghai University of Finance and Economics. He has a profound academic background in the field of fiscal studies. He is not only a member of the China Fiscal Society but also enjoys a reputation internationally. In 1988 and 1997, he went to the University of Kent in the United Kingdom and Harvard University in the United States for advanced studies and research as a senior visiting scholar.
5. The English Curriculum for Fiscal Studies
The English curriculum for fiscal studies mainly covers core areas such as public finance, analytical tools, government structure, and the relationship between government and the market. First, Unit 1 discusses the relationship between public finance and ideology, delving into the relationship between the government's fiscal policy and social values. Next, Unit 2 introduces analytical tools, teaching students to use economic principles to understand public finance issues. Unit 3 is on government structure, where students will learn about the organizational structure and functional division of the government.
6. The Content of Fiscal Studies Postgraduate Entrance Examination
The content of the fiscal studies postgraduate entrance examination mainly includes the following parts: ideological and political theory, English (or Japanese), mathematics, and economics, totaling 500 points. Political science and English each account for 100 points, while professional courses and mathematics each account for 150 points. The research directions of fiscal studies mainly include fiscal theory and policy, tax theory and policy, government budgeting and accounting.
The Use of "Several Millions of"
1. The Correct Use of "Several Millions of"
Both "several million dollars" and "a few million dollars" are correct. "Million" does not require a plural form, so "several million" is equivalent to treating "several" as a specific number. On the other hand, "several millions of dollars" translates to "millions of dollars." This phrase signifies a number in the millions, but not a specific figure, and is a more general statement than the previous one.
2. The Incorrect Use of "Several Millions of"
The phrase "several millions of" is incorrect. Generally, we say "millions of." For example, "several millions of dollars" means "a few million dollars," while "millions of dollars" means "millions of dollars."
3. The Meaning of "Several Millions of"
The phrase "several millions of" means "a few million." It signifies a number in the millions, but not a specific figure.
4. The Correct Use of "Several Millions of"
In English, when a quantity is followed directly by a noun, we use "several millions of." For example, in the sentence "several millions of people attended the event," the word "people" is a noun, representing a specific group of people. However, if the quantity is followed by a sentence or a situation that requires further explanation, we use "several million." For example, "several million dollars" can be followed by a clause or a phrase that provides additional information.
5. The Correct Use of "Several Millions of" with Pronouns
When a quantity is followed by pronouns such as "it," "them," or others, we use "of" to connect it. For example, we can say "thousands of books" or "millions of people," but we do not recommend saying "several thousands of books" or "several millions of people." The correct usage is to follow the noun directly or use phrases such as "thousands of" and "millions of," which do not require a number or "several" as a limiting word.
