income taxes payable

简明释义

应付所得税

英英释义

例句

1.A business should always track its income taxes payable to avoid penalties.

企业应始终跟踪其应付所得税以避免罚款。

2.At the end of the fiscal year, the company calculated its income taxes payable to ensure compliance with regulations.

在财年的结束时，公司计算了其应付所得税以确保遵守规定。

3.During the audit, the firm discovered discrepancies in the income taxes payable accounts.

在审计过程中，该公司发现了应付所得税账户中的差异。

4.It's crucial for startups to manage their income taxes payable effectively from the beginning.

初创企业从一开始就有效管理其应付所得税至关重要。

5.The accountant reported that the income taxes payable had increased due to higher earnings this year.

会计报告称，由于今年收入增加，应付所得税有所增加。

作文

Understanding the concept of income taxes payable is crucial for both individuals and businesses alike. The term refers to the amount of money that a taxpayer owes to the government in the form of income tax, which is typically calculated based on the taxpayer's earnings over a specific period, usually a year. It is important to note that income taxes payable are considered a liability on the balance sheet of a business, reflecting the obligation to pay taxes owed to the government. For individuals, income taxes payable can arise from various sources of income, including wages, salaries, dividends, and interest. When an individual earns income, a portion of that income is usually withheld by employers as tax, but if the withholding does not cover the total tax liability, the individual will have income taxes payable at the end of the tax year. This situation often leads to individuals either receiving a refund or needing to pay additional taxes when they file their tax returns.Businesses also face income taxes payable, which can be more complex due to the various forms of income they might generate, such as revenue from sales, investments, and other business activities. Companies must calculate their tax obligations accurately to avoid penalties and interest charges. This involves keeping meticulous records of all income and expenses, as well as understanding the various tax laws that apply to their specific industry.Moreover, managing income taxes payable effectively is essential for maintaining a healthy cash flow. Businesses need to plan their finances to ensure they have enough liquidity to meet their tax obligations when they come due. Failure to manage these liabilities can lead to financial distress and potential legal issues with tax authorities.In many countries, tax laws allow for certain deductions and credits that can reduce the amount of income taxes payable. For instance, charitable contributions, mortgage interest, and educational expenses may qualify for deductions, thereby lowering the overall taxable income. Understanding these provisions can significantly impact how much tax one ultimately owes.Filing taxes correctly and on time is vital to avoid penalties related to income taxes payable. Many individuals and businesses choose to hire tax professionals to ensure compliance with tax laws and regulations. These professionals can provide valuable insights into tax planning strategies that can minimize tax liabilities and improve financial outcomes.In conclusion, the term income taxes payable encapsulates a significant aspect of financial responsibility for both individuals and businesses. By comprehensively understanding this concept, taxpayers can better prepare for their tax obligations, make informed financial decisions, and ultimately ensure compliance with tax regulations. Whether through diligent record-keeping, effective tax planning, or seeking professional advice, managing income taxes payable is an essential skill that contributes to overall financial health and stability.

理解“应付所得税”的概念对于个人和企业都至关重要。这个术语指的是纳税人因所得税而欠政府的款项，通常是根据纳税人在特定时期内（通常是一年）的收入计算的。需要注意的是，“应付所得税”在企业的资产负债表上被视为负债，反映了支付欠政府税款的义务。对于个人而言，“应付所得税”可以来源于多种收入，包括工资、薪水、股息和利息。当个人获得收入时，雇主通常会预扣部分税款，但如果预扣金额不足以覆盖总税负，那么在税年结束时，个人就会有“应付所得税”。这种情况通常导致个人在提交税务申报时要么获得退款，要么需要补交额外的税款。企业同样面临“应付所得税”，由于它们可能产生多种形式的收入，例如销售收入、投资和其他商业活动，因此情况会更加复杂。公司必须准确计算其税务义务，以避免罚款和利息。这涉及到仔细记录所有收入和支出，并了解适用于其特定行业的各种税法。此外，有效管理“应付所得税”对保持健康的现金流至关重要。企业需要规划财务，以确保在税款到期时有足够的流动资金来满足税务义务。未能管理这些负债可能导致财务困境和与税务机关的潜在法律问题。在许多国家，税法允许某些扣除和抵免，这可以减少“应付所得税”的金额。例如，慈善捐赠、抵押贷款利息和教育费用可能符合扣除资格，从而降低整体应税收入。理解这些规定可以显著影响一个人最终欠多少税。正确及时地报税对于避免与“应付所得税”相关的罚款至关重要。许多个人和企业选择聘请税务专业人士，以确保遵守税法和法规。这些专业人士可以提供有关税务规划策略的宝贵见解，从而最小化税务负担并改善财务结果。总之，术语“应付所得税”概括了个人和企业财务责任的重要方面。通过全面理解这一概念，纳税人可以更好地为税务义务做好准备，做出明智的财务决策，并最终确保遵守税务法规。无论是通过认真记录、有效的税务规划，还是寻求专业建议，管理“应付所得税”都是一种有助于整体财务健康和稳定的重要技能。