术语在中央文献中的使用越来越多,各领域、各专业的术语,庞杂多样,其中不乏舶来品。要翻译好这些术语,准确无误地表达其含义,并非易事。特别是外来术语,必须按照还原翻译(包括直接还原翻译和间接还原翻译)的原则,追根溯源,找到合适的表述。术语“税收法定原则”的西班牙语翻译经历,很好地说明了这一点。 Terminology is used more and more in the central literature. Various fields and specialized terminologies are numerous and varied, many of which are imported goods. It is not easy to translate these terms correctly and express their meaning accurately. In particular, foreign terms must follow the principle of reducing translation (including direct reductive translation and indirect reductive translation) and find out the appropriate expression. This is best illustrated by the Spanish translation experience of the term “statutory principles of taxation ”.