个人所得税法实施条例英文(个人所得税法实施条例英文版本2019)

今天我们来学学关于个人所得税的一些简单英文表达：

个人所得税：inpidual income tax

inpidual: [ˌɪndəˈvɪʤəwəl] adj. 个人的; n. 个人

income: [ˈɪnˌkʌm] n. 收入；收益

tax: [tæks] n. 税收

营业税：sales tax

sales: [seɪlz] n. 销售 adj. 销售的；营业的

逃税漏税：tax evasion (the illegal non-payment or underpayment of tax)

evasion: [ɪveɪʒn] n. 逃避；躲避 （evade v. 逃避）

illegal: [ɪliːɡl] adj. 非法的；不合法的 （legal 合法的；法定的）

non-payment: n. 未交付

underpayment: n. 交付不足

税务欺诈：tax fraud

fraud: [frɔːd] n. 欺骗；欺诈

避税：tax avoidance (the arrangement of one’s financial affairs to minimize tax liability within the law)

avoidance: [əˈvɔɪdəns] n. 避免；回避 （avoid v. 避免；回避）

arrangement: [əreɪndʒmənt] n. 安排；布置

financial affairs: [fəˈnænʃəl əˈfɛrz] 财务

minimize: [ˈmɪnəˌmaɪz] v. 最小化

liability: [ˌlaɪəˈbɪlɪti] n. 责任； 债务

中华人民共和国刑法释义：第201条

第二百零一条 【偷税罪】纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，经税务机关通知申报而拒不申报或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款，偷税数额占应纳税额的百分之十以上不满百分之三十并且偷税数额在一万元以上不满十万元的，或者因偷税被税务机关给予二次行政处罚又偷税的，处三年以下有期徒刑或者拘役，并处偷税数额一倍以上五倍以下罚金；偷税数额占应纳税额的百分之三十以上并且偷税数额在十万元以上的，处三年以上七年以下有期徒刑，并处偷税数额一倍以上五倍以下罚金。

Article 201. Tax payers (纳税人) found guilty (有罪的) of forging (伪造), altering (变造), concealing (隐匿), or indiscriminately (擅自地) destroying accounts books (账簿), entry proofs (记账凭证), or making unsubstantiated(无事实依据的) expenditures (多列支出), or failing to enter or enter lower income items, or failing to submit tax returns (纳税申报单) after being notified (通知) by the tax authorities (税务机关), or submitting a false return, or failing to pay taxes or pay less, or evading taxes exceeding 10 percent but less than 30 percent of payable taxes, or evading taxes again after two administrative sanctions (行政处分) for tax evasion, shall be punished with imprisonment（徒刑） or criminal detention （拘役） of less than three years, with a fine (罚款) of over 100 percent but less than 500 percent of the evaded tax amount; for cases with evaded tax amount exceeding 30 percent of payable taxes, or exceeding 100,000 yuan, with imprisonment of over three years but less than seven years, with a fine of over 100 percent but less than 500 percent of the evaded tax amount.