estimated uncollectible delinquent taxes

简明释义

滞纳税款拒付损失估计

英英释义

例句

1.The accountant reported that the city had to write off a portion of the estimated uncollectible delinquent taxes 预计无法收回的拖欠税款 from last year.

会计师报告称，市政府不得不注销去年的一部分预计无法收回的拖欠税款.

2.To improve cash flow, the city decided to adjust its reserves for estimated uncollectible delinquent taxes 预计无法收回的拖欠税款.

为了改善现金流，市政府决定调整对预计无法收回的拖欠税款的储备.

3.The county's financial report included a section on estimated uncollectible delinquent taxes 预计无法收回的拖欠税款 that could impact future funding.

县的财务报告中包含了一节关于可能影响未来资金的预计无法收回的拖欠税款.

4.The auditor raised concerns about the accuracy of the estimated uncollectible delinquent taxes 预计无法收回的拖欠税款 recorded in the previous fiscal year.

审计师对上一财政年度记录的预计无法收回的拖欠税款的准确性表示担忧.

5.During the budget meeting, the finance director highlighted the need to account for estimated uncollectible delinquent taxes 预计无法收回的拖欠税款 in their projections.

在预算会议上，财务总监强调了在预测中考虑预计无法收回的拖欠税款的必要性.

作文

In the realm of public finance, understanding various terms related to taxation is crucial for both policymakers and citizens. One such term that often arises in discussions about tax revenue and collection is estimated uncollectible delinquent taxes. This phrase refers to the portion of taxes that are overdue and are unlikely to be collected by the government due to various factors. These factors may include the taxpayer's financial situation, the age of the debt, or legal issues surrounding the collection process. Understanding this term is essential for effective budgeting and financial planning within governmental entities.When a taxpayer fails to pay their taxes on time, those taxes become delinquent. The government typically has a set period during which it can collect these overdue taxes before they are considered uncollectible. During this period, efforts are made to notify the taxpayer, impose penalties, and potentially negotiate payment plans. However, as time passes, the likelihood of recovering these funds diminishes. This is where the concept of estimated uncollectible delinquent taxes comes into play.The estimation of uncollectible taxes is a critical aspect of financial reporting for governments. It allows them to assess how much revenue they can realistically expect to receive from tax collections. By accounting for estimated uncollectible delinquent taxes, governments can avoid overestimating their income and misallocating resources. This estimation process often involves analyzing historical data on tax collections, understanding economic conditions, and considering demographic factors that may affect taxpayers' ability to pay.For instance, during economic downturns, the rate of delinquent taxes may rise as individuals and businesses struggle financially. In such cases, the government might see an increase in estimated uncollectible delinquent taxes as more taxpayers fall behind on their obligations. Conversely, in a booming economy, the collection rates may improve, leading to a decrease in uncollectible estimates. Thus, the estimation process is dynamic and requires ongoing assessment and adjustment.Moreover, the implications of estimated uncollectible delinquent taxes extend beyond mere accounting. They can impact public services and programs that rely on tax revenues. When a significant amount of taxes is deemed uncollectible, it can lead to budget shortfalls, forcing governments to make difficult decisions regarding funding for essential services such as education, healthcare, and infrastructure. Therefore, accurately estimating uncollectible taxes is not only a matter of fiscal responsibility but also a key factor in maintaining the well-being of communities.In conclusion, the term estimated uncollectible delinquent taxes encapsulates a vital concept in the management of public finances. It serves as a reminder of the challenges governments face in collecting taxes and the importance of realistic budgeting. By understanding and addressing the factors that contribute to tax delinquencies, policymakers can work towards improving collection rates and ensuring that public funds are used effectively. Ultimately, a clear grasp of estimated uncollectible delinquent taxes can lead to better financial health for government entities and the communities they serve.

在公共财政领域，理解与税收相关的各种术语对政策制定者和公民至关重要。其中一个在关于税收收入和征收讨论中经常出现的术语是估计无法收回的拖欠税款。这个短语指的是由于各种因素，政府不太可能收回的逾期税款。这些因素可能包括纳税人的财务状况、债务的年龄或围绕征收过程的法律问题。理解这个术语对于政府实体的有效预算和财务规划至关重要。当纳税人未能按时缴纳税款时，这些税款就会变成拖欠税款。政府通常有一个设定的期限，在此期间可以收取这些逾期税款，然后这些税款将被视为无法收回。在此期间，政府会努力通知纳税人、施加罚款，并可能协商付款计划。然而，随着时间的推移，收回这些资金的可能性会降低。这就是估计无法收回的拖欠税款概念的意义所在。估算无法收回的税款是政府财务报告的一个关键方面。它使政府能够评估他们可以实际期待从税收中获得多少收入。通过考虑估计无法收回的拖欠税款，政府可以避免高估其收入并错误分配资源。这个估算过程通常涉及分析税收征集的历史数据、了解经济状况以及考虑可能影响纳税人支付能力的人口统计因素。例如，在经济衰退期间，拖欠税款的比例可能会上升，因为个人和企业面临财务困难。在这种情况下，政府可能会看到估计无法收回的拖欠税款的增加，因为更多的纳税人未能履行义务。相反，在经济繁荣时期，征收率可能会改善，从而导致无法收回估算的减少。因此，估算过程是动态的，需要持续评估和调整。此外，估计无法收回的拖欠税款的影响超出了简单的会计。它们可能影响依赖于税收收入的公共服务和项目。当大量税款被视为无法收回时，可能会导致预算短缺，迫使政府在教育、医疗保健和基础设施等基本服务的资金方面做出艰难的决定。因此，准确估算无法收回的税款不仅是财政责任的问题，也是维护社区福祉的关键因素。总之，估计无法收回的拖欠税款这一术语概括了公共财政管理中的一个重要概念。它提醒我们政府在征收税款时面临的挑战以及现实预算的重要性。通过理解和解决导致税收拖欠的因素，政策制定者可以努力改善收款率，并确保公共资金得到有效使用。最终，对估计无法收回的拖欠税款的清晰把握可以促进政府实体及其服务的社区的财务健康。