pay-as-you-earn (PAYE) tax

简明释义

所得税从源预扣法,所得税预扣法［英国］

英英释义

例句

1.Self-employed individuals cannot use the pay-as-you-earn (PAYE) tax method and must file their taxes separately.

自雇人士不能使用按收入支付（PAYE）税方法，必须单独报税。

2.When you start a new job, your employer will set you up on the pay-as-you-earn (PAYE) tax system to ensure your taxes are paid automatically.

当你开始一份新工作时，你的雇主会将你设置在按收入支付（PAYE）税系统上，以确保你的税款自动支付。

3.If you believe you've overpaid your pay-as-you-earn (PAYE) tax, you can claim a refund from HMRC.

如果你认为自己多缴了按收入支付（PAYE）税，可以向HMRC申请退款。

4.In the UK, most employees pay their income tax through the pay-as-you-earn (PAYE) tax, which means deductions are made from their salary each month.

在英国，大多数员工通过按收入支付（PAYE）税来缴纳所得税，这意味着每个月从他们的工资中扣除税款。

5.The pay-as-you-earn (PAYE) tax system simplifies tax payments for employees by deducting tax directly from their wages.

通过直接从工资中扣除税款，按收入支付（PAYE）税系统简化了员工的税款支付。

作文

The concept of pay-as-you-earn (PAYE) tax is a significant aspect of the taxation system in many countries. It refers to a method of collecting income tax from employees directly through their salaries. This system simplifies the tax process for both the government and the taxpayers, allowing for a more efficient collection of taxes. Under the pay-as-you-earn (PAYE) tax system, employers are responsible for deducting the appropriate amount of tax from their employees' earnings before they receive their paychecks. This means that employees do not have to worry about setting aside money for taxes; it is done automatically, which can be a great relief for many individuals.The pay-as-you-earn (PAYE) tax system has several advantages. One of the most notable benefits is that it helps ensure that taxes are collected consistently throughout the year. Instead of waiting until the end of the tax year to pay a lump sum, employees make regular contributions based on their earnings. This can help prevent financial strain that might occur if individuals were required to pay a large tax bill all at once.Additionally, the pay-as-you-earn (PAYE) tax system can reduce the likelihood of tax evasion. Since employers are responsible for withholding taxes, there is less opportunity for individuals to underreport their income or avoid paying taxes altogether. This leads to a more equitable system where everyone contributes their fair share based on their earnings.Moreover, the pay-as-you-earn (PAYE) tax system can be beneficial for government revenue. By collecting taxes directly from payroll, governments can ensure a steady flow of income that can be used to fund public services and infrastructure. This predictability in tax revenue can aid in budget planning and economic stability.However, there are also challenges associated with the pay-as-you-earn (PAYE) tax system. For instance, if an employee's financial situation changes—such as a salary increase, a new job, or a decrease in hours—the amount withheld may not accurately reflect their tax liability. This can lead to situations where individuals either owe money at the end of the year or receive a refund, which can be frustrating for some.Furthermore, the pay-as-you-earn (PAYE) tax system can be complex for employers, especially small businesses. They must ensure that they are correctly calculating and remitting the appropriate amounts to tax authorities, which can require additional resources and knowledge. Mistakes in withholding can lead to penalties for both the employer and the employee, making compliance crucial.In conclusion, the pay-as-you-earn (PAYE) tax system plays a vital role in modern taxation by simplifying the process of tax collection for both employees and governments. While it has its advantages, such as consistent revenue flow and reduced tax evasion, there are also challenges that need to be addressed. Understanding the implications of the pay-as-you-earn (PAYE) tax system is essential for anyone navigating the workforce and managing their finances effectively. As this system continues to evolve, it will be important for policymakers to consider ways to improve its effectiveness and fairness for all taxpayers.

“随收入支付税（PAYE）”的概念是许多国家税收制度的重要组成部分。它指的是通过员工的工资直接收取所得税的一种方法。这种制度简化了政府和纳税人的税务处理，使税款的征收更加高效。在“随收入支付税（PAYE）”制度下，雇主负责从员工的收入中扣除适当的税款，然后再发放工资。这意味着员工不必担心为税款留出资金；这一切都是自动完成的，这对许多人来说是一种极大的解脱。“随收入支付税（PAYE）”制度有几个优点。其中一个最显著的好处是，它有助于确保全年持续收税。员工不必等到税年结束时再支付一笔巨款，而是根据他们的收入定期缴纳税款。这可以帮助防止财务压力，因为如果个人需要一次性支付大额税款，可能会造成经济负担。此外，“随收入支付税（PAYE）”制度还可以减少逃税的可能性。由于雇主负责代扣税款，个人低报收入或逃避纳税的机会就会减少。这导致了一个更公平的系统，每个人都根据自己的收入贡献应有的份额。而且，“随收入支付税（PAYE）”制度对政府收入也很有利。通过直接从工资中收取税款，政府可以确保稳定的收入流，用于资助公共服务和基础设施。这种税收收入的可预测性有助于预算规划和经济稳定。然而，与“随收入支付税（PAYE）”制度相关的挑战也存在。例如，如果员工的财务状况发生变化——例如工资增加、新工作或工时减少——所扣税款可能无法准确反映他们的税务负担。这可能导致个人在年末欠款或获得退款的情况，这对某些人来说可能令人沮丧。此外，“随收入支付税（PAYE）”制度对雇主而言可能比较复杂，尤其是小企业。他们必须确保正确计算和上缴适当的税款，这可能需要额外的资源和知识。扣税错误可能导致雇主和员工都面临罚款，因此遵守规定至关重要。总之，“随收入支付税（PAYE）”制度在现代税制中发挥着重要作用，通过简化税款征收过程，惠及员工和政府。尽管它有着如持续收入流和减少逃税等优势，但也存在需要解决的挑战。了解“随收入支付税（PAYE）”制度的影响，对于任何在职场中导航和有效管理自己财务的人来说都是至关重要的。随着这一制度的不断发展，政策制定者将需要考虑改善其有效性和公正性的方法，以惠及所有纳税人。