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“税收”和“利息”属于不同范畴,不宜搭配使用。纳税人因少缴或者滞后缴纳的税款产生的受罚性支出由社会因素决定其额度,“利息”则由经济因素决定其多少。使用“税收利息”容易混淆“税收”和“政府债券”两种不同收入形式。“税收利息”的法理与“偷税”相同,本质上是对纳税人财产权的侵害。将“tax interest”译为“税收利息”是忽略了中英文语义和语言差异的错误。《税收征管法》中应当用“税收迟纳金”或“税收延迟金”代替“税收利息”。
“Tax ” and “Interest ” belong to different categories, should not be used with. Taxpayers due to pay less or lag behind the payment of tax penalties arising from social factors determine the amount of its “interest” is determined by economic factors. Use of “tax interest” is easily confused with “tax” and “government bonds” in two different forms of income. “Tax interest ” legal and “tax evasion ” the same, in essence, is to taxpayers property rights violations. Translating “tax interest ” into “Tax Interest ” is a mistake that ignores both Chinese and English semantic and linguistic differences. The Tax Administration Law should replace “tax interest ” with “late payment of tax ” or “tax delay ”.