This document is a glossary providing English to Vietnamese translations of tax terms commonly used by the California State Board of Equalization. It notes that compromise is required when selecting words to describe some tax concepts that may have no precise equivalent in Vietnamese. The glossary presents terms first in English then Vietnamese and is not a legal document, as the legal meanings of terms are determined by law, regulations, and precedents. It is periodically reviewed to determine if any revisions are needed.
This document is a glossary providing English to Vietnamese translations of tax terms commonly used by the California State Board of Equalization. It notes that compromise is required when selecting words to describe some tax concepts that may have no precise equivalent in Vietnamese. The glossary presents terms first in English then Vietnamese and is not a legal document, as the legal meanings of terms are determined by law, regulations, and precedents. It is periodically reviewed to determine if any revisions are needed.
This document is a glossary providing English to Vietnamese translations of tax terms commonly used by the California State Board of Equalization. It notes that compromise is required when selecting words to describe some tax concepts that may have no precise equivalent in Vietnamese. The glossary presents terms first in English then Vietnamese and is not a legal document, as the legal meanings of terms are determined by law, regulations, and precedents. It is periodically reviewed to determine if any revisions are needed.
Glossary of Tax Terms This glossary is being issued to provide a foundation for translation of tax terminology most commonly used by the State Board of Equalization. We note that compromise is always involved in selecting words and phrases to describe certain tax concepts that may have no precise equivalent in the Vietnamese language or legal tradition.
The terms in this glossary are among the most commonly used in documents published by the California State Board of Equalization. They are presented first in English with Vietnamese translations.
This glossary is not a legal document and none of the terms found in it should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. Although a reader may understand terms as translated to have particular meanings, the legal meanings of the terms are controlled by the law, regulations, and administrative and judicial decisions. A periodic review is made to determine whether any additions, deletions, or revisions are needed.
Bng Ch Gii Thut Ng Thu Bng ch gii ny c pht hnh nhm cung cp c s cho vic dch cc thut ng v thu thng c State Board of Equalization* s dng thng xuyn nht. Chng ti lu rng lun lun c s tng nhng khi chn la t v cm t m t cc khi nim thu nht nh c th khng c s tng ng chnh xc trong ting Vit hoc truyn thng php l.
Nhng thut ng trong bng ch gii ny nm trong s nhng thut ng c s dng ph bin nht trong nhng vn bn do California State Board of Equalization* n hnh. u tin chng c trnh by bng ting Anh km theo phn dch ngha ting Vit.
Bng ch gii ny khng phi l mt ti liu php l v khng c thut ng no trong s nhng thut ng ny c hiu l thay i ngha ca bt k iu lut, quy nh, hoc quyt nh no trc y. Mc d ngi c c th hiu nhng thut ng c dch c ngha c th, cc ngha php l ca nhng thut ng c iu chnh bi cc quyt nh ca lut, quy nh, v hnh chnh v php l. Vic ti xt nh k c thc hin xc nh xem c cn b sung, b i, hoc chnh sa hay khng.
Publication 399-V May 2008 Glossary of Words and Phrases English- Vietnamese
n Bn 399-V Thng Nm 2008 Bng Ch Gii T v Cm T Ting Vit-Ting Anh Phn 2 (Bng Ch gii Thut ng t Vit sang Anh) bt u t trang 6.
* Board of Equalization (C Quan Thu V Tiu Bang c Trch V Thu Mua Bn, Thu Tiu Th V Cc Loi Thu Tiu Bang Khc) (t y tr i c gi l Board) cung cp nhiu dch v gip ngi ng thu ti California trong bn phn ng thu. n phm ny lit k cc dch v ang c v ch dn cch tn dng cc dch v ny. This glossary is not a legal document and none of the terms found in it should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. It is for informational assistance only.
Publication 399-V 1 English to Vietnamese A according to our records da theo ti liu ca chng ti account trng mc/ti khon account statement t/bng gii trnh trng mc accounts payable ti khon chi tr accounts receivable trng mc thu nhp accrued taxes cc khon thu n tch ly (v cha thanh ton) adjustments cc mc iu chnh advocate vin chc tr gip ngi khai thu amended return h s thu khai c iu chnh li appeal (noun) n khiu ni, n chng n appeal (verb) xin xt li; chng n; khiu ni appeal rights quyn chng n, quyn khiu ni applicant ng n, ngi np n area code m vng, s in thoi theo khu vc assess nh gi, gim nh
assets ti sn audit kim ton, kim tra audit division phn b kim ton auditor kim ton vin
B bad debts cc mn n kh i balance ngn khon i chiu, kt ton bank statement bn chi thu hng thng trong ngn hng bankruptcy s v n, ph sn bill ha n Board of Equalization Board of Equalization bookkeeper ngi gi s sch k ton business s kinh doanh; thng mi business expenses chi ph kinh doanh business hours gi lm vic by-product sn phm ph
C calendar year nin lch cash tin mt; ti sn c gi tr nh tin mt cash basis c gi tr thanh ton bng tin mt; tnh bng tin mt cash flow lu lng tin ra vo, s tin chi thu cash method phng php tnh chi thu ngay khi nhp xut casualty/loss s thit hi v tai bin certified public accountant k ton vin cng chng, CPA claim s yu cu; i hi; khiu ni collect (bring in revenue) thu nhp, li tc collect (demand payment) thu tin n; i n common carrier phng tin di chuyn cng cng compliance s tun theo compute tnh ra; tnh ton computer my vi tnh; my tnh in t computer processed, computerized cho qua my vi tnh; c vn hnh bi my vi tnh; in ton ha contribution s ng gp
This glossary is not a legal document and none of the terms found in it should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. It is for informational assistance only.
2 Publication 399-V corporation cng ty c phn
D data d kin delinquent return h s khai thu tr hn delinquent tax thu cha ng/tr hn delinquent taxpayer ngi n thu disclose trnh by disclosure s khai bo; s tit l distribution s phn phi division (administration) phn s/ban (thuc c cu t chc hnh chnh) draft chi phiu tr n, hi phiu; bn phc tho, cng
E e-file h s khai thu bng in t eligibility requirements cc iu kin/cc tiu chun cn thit/thch hp e-mail in th; th in t; thng tin trao i qua mng thng tin in t enact thi hnh, ban hnh escrow c s trung gian gi tin bo chng examination (of a return) vic cu xt/kim tra(mt h s khai thu) excise taxes thu gin thu; cc khon thu nh trn hng ha thuc loi xa x phm expire ht hn; o hn
F failure to pay penalty vic khng ng tin pht farm nng tri; nng trang; in trang farmer nng gia; nng dn fee l ph, ph, cc khon tin phi tr cho mt loi dch v field examination (audit) vic kim tra h s/s sch ti ch (kim ton) file your return on or before (month,day,year) khai thu vo hay trc (ngy, thng, nm) filing of return vic khai/np h s/t khai thu
for your records lu li trong h s ca bn form mu n; mu n khai thu form letter th mu Franchise Tax Board (FTB) S Thu Tiu Bang (FTB)
G general partner ngi c s vn hn cao nht (nn gi vai tr chnh yu trong doanh nghip) gift qu tng gross receipts cc khon thu gc
H hardship kh khn
I impose a tax nh thu income li tc, thu nhp income subject to tax (taxable income) li tc chu thu incur (expense) xy ra, pht sinh (chi ph) independent contractor ngi lm vic theo hp ng c lp; thu khon intangible assets ti sn v hnh interest (in a partnership) quyn li (ca ngi c phn hn trong cng ty hp doanh) interest (on money) tin li, li interest income thu nhp, li tc t tin li/li chia t c phn cng ty hay t tin tit kim
This glossary is not a legal document and none of the terms found in it should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. It is for informational assistance only.
Publication 399-V 3 interest rate li sut Internal Revenue Service S Thu V Lin Bang
J joint account trng mc/ti khon chung (ca hai hay nhiu ngi/nhiu cng ty)
K keep records lu gi giy t/h s
L late filing penalty tin pht do khai thu tr hn late payment penalty tin pht do ng thu tr hn lessee, tenant ngi thu mn nh, t lessor ch cho thu nh, t levy nh thu; tch thu tin (t ngn hng); buc phi chu thu theo php lut quy nh levy (on a bank account) sai p v tch thu tin (t trng mc ngn hng theo lnh ca ta n) levy on wages trch tin t lng tr n theo lnh ca ta n liabilities cc khon n phi tr lien sai p; quyn tch thu ti sn tr n limited partnership hnh thc hp tc kinh doanh gii hn long-term di hn lump sum s tin nhn hay tr mt ln thay v nhn hay tr nhiu ln
M make payment to tr tin cho; hon tri li cho ai mobile home nh di ng; xe nh motor home nh trn xe c ng c
N natural disaster thin tai
O offer in compromise ngh c tha thun gia hai bn gii quyt mt vn cha c tha ng overpayment s tin tr nhiu hn mc quy nh
P partner ngi hn vn, ngi gp vn chung kinh doanh partnership hnh thc hp tc kinh doanh partnership interest phn vn hn hp trong t hp kinh doanh; quyn li ca ngi gp vn payment khon tin c thanh ton; tin lng; hon tri penalty s pht v, tin pht penalty for underpayment tin pht v tr khng s tin yu cu personal property (vs. business) ti sn c nhn (i lp vi ti sn doanh nghip) personal property (vs. real estate) ng sn (i lp vi bt ng sn) personal property tax thu nh trn gi tr ca cc loi ng sn petitioner, applicant ngi ng n xin, ng n power of attorney quyn c i din cho ngi khc (vng mt) prefabricated tin ch; gi to, khng tht profit li; li; li nhun property tax thu ti sn Q qualified iu kin, tiu chun This glossary is not a legal document and none of the terms found in it should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. It is for informational assistance only.
4 Publication 399-V qualify hi iu kin; tiu chun
R real estate bt ng sn reasonable cause nguyn nhn/l do hp l/thch ng record ghi chp, vo s sch records (substantiation) vn kin (s dn chng) refund of tax tin thu ng d hon li cho ngi ng thu regulations cc quy tc, nhng iu khon c quy nh remittance (of funds) vic chuyn tin; s tin c chuyn rent tin thu nh, thu t; vic cho thu renter ngi thu (nh, t) retail price gi bn l retailer nh bun l; ngi bn l, ca tim bn l return t/h s khai thu
S sale or exchange bn hay trao i sales tax thu nh trn gi tr mn hng do ngi tiu th phi chu small business x nghip/c s kinh doanh c nh sole proprietor kinh nghip t nhn do mt ngi lm ch special assessment s gim nh c bit state taxes cc sc thu do tiu bang quy nh statute of limitations Quy ch v cc iu gii hn supporting documents vn kin chng minh
T tangible personal property ng sn c nhn thc hu tax (adjective) chu thu tax (for general revenue) tin thu (nh trn ngun thu nhp chung) tax (for special funds) thu (nh trn cc qu c bit) tax account information thng tin v trng mc thu tax auditor nhn vin kim ton h s thu v tax bill ha n tnh thu tax computation vic tnh thu tax dispute cc tranh chp v vn lin quan n thu v
tax evasion vic/s trn thu tax form mu n khai thu tax liability trch nhim phi ng thu; tin thu n tax penalty tin pht thu tax period thi hn chu thu; thi hn phi ng thu tax policy chnh sch thu v tax preparer ngi gip khai thu tax rate t sut thu; t l dng tnh thu tax relief tin thu hon li cho ngi ng thu do tnh sai hay do thay i cc chi tit trn h s thu tax return mc thu c min do nhng nguyn nhn c bit (thin tai, khng chu chung trch nhim n thu trn cc ngun li tc thuc v ngi khc) tax statement (bill) t gii trnh cc mn thu cha ng tax year nm thu taxable c th phi ng thu taxpayer ngi ng thu; ngi khai thu taxpayer advocate ngi bin h hay ngi bnh vc cho ngi ng thu This glossary is not a legal document and none of the terms found in it should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. It is for informational assistance only.
Publication 399-V 5 term (time) thi hn, k hn third party tam nhn; thnh vin th ba trong mt lin doanh hay mt t chc tip (advice) mo nh; li khuyn tip (gratuity) tin boa; tin cho bi bn, bi phng; tin thng cho ngi cung cp dch v toll free (telephone) in m min ph; vic gi in thoi khng phi tr l ph transferor (trusts) ngi chuyn ti sn (trong cc tn dng y thc) truck xe vn ti; xe ch hng ha truck-tractor xe ti ko
U underpayment s tin n cn thiu undue hardship hon cnh/ tnh trng qu kh khn
V voluntary compliance s tun th (php lut) t nguyn
W wages lng bng waiver bi min , t khc web page trang mng li website khu vc thng tin trn mng in t
Z zip code m s bu chnh Bng ch gii ny ny khng phi l mt ti liu php l v khng c thut ng no trong s nhng thut ng ny c hiu l thay i ngha ca bt k iu lut, quy nh, hoc quyt nh no trc y. Chng ch h tr thng tin.
6 Publication 399-V Bng Ch gii Thut ng t Vit sang Anh B bi min , t khc waiver bn chi thu hng thng trong ngn hng bank statement bn hay trao i sale or exchange bn phc tho, cng draft bt ng sn real estate Board of Equalization Board of Equalization buc phi chu thu theo php lut quy nh levy
C cc iu kin/cc tiu chun cn thit/thch hp eligibility requirements cc khon n phi tr liabilities cc khon thu gc gross receipts cc khon thu nh trn hng ha thuc loi xa x phm excise taxes cc khon thu n tch ly (v cha thanh ton) accrued taxes cc mn n kh i bad debts cc mc iu chnh adjustments cc quy tc, nhng iu khon c quy nh regulations cc sc thu do tiu bang quy nh state taxes cc tranh chp v vn lin quan n thu v tax dispute chi ph kinh doanh business expenses chi phiu tr n, hi phiu draft chnh sch thu v tax policy chu thu tax (adjective) cho qua my vi tnh computer processed, computerized chng n appeal (verb) ch cho thu nh, t lessor c gi tr thanh ton bng tin mt cash basis c s trung gian gi tin bo chng escrow c th phi ng thu taxable cng ty c phn corporation
D di hn long-term nh gi, gim nh assess nh thu impose a tax nh thu levy o hn expire lu li trong h s ca bn for your records ngh c tha thun gia hai bn gii quyt mt vn cha c tha ng offer in compromise tam nhn third party in m min ph toll free (telephone) in th e-mail in ton ha computer processed, computerized in trang farm i n collect (demand payment) n khiu ni, n chng n appeal (noun) ng sn (i lp vi bt ng sn) personal property (vs. real estate) ng sn c nhn thc hu tangible personal property iu kin, tiu chun qualified d kin data tiu chun qualify da theo ti liu ca chng ti according to our records Bng ch gii ny ny khng phi l mt ti liu php l v khng c thut ng no trong s nhng thut ng ny c hiu l thay i ngha ca bt k iu lut, quy nh, hoc quyt nh no trc y. Chng ch h tr thng tin.
Publication 399-V 7 i hi claim c vn hnh bi my vi tnh computer processed, computerized ng n, ngi np n applicant
G gi lm vic business hours gi to, khng tht prefabricated ghi chp, vo s sch record gi bn l retail price
H ht hn expire hnh thc hp tc kinh doanh partnership hnh thc hp tc kinh doanh gii hn limited partnership h s khai thu bng in t e-file h s khai thu tr hn delinquent return h s thu khai c iu chnh li amended return ha n bill ha n tnh thu tax bill
hon cnh/ tnh trng qu kh khn undue hardship hon tri payment hon tri li cho ai make payment to hi iu kin qualify
K k ton vin cng chng, CPA certified public accountant khai thu vo hay trc (ngy, thng, nm) file your return on or before (month,day,year) khiu ni claim,appeal (verb) kh khn hardship khon tin c thanh ton payment khu vc thng tin trn mng in t website kim ton vin auditor kim ton, kim tra audit kinh nghip t nhn do mt ngi lm ch sole proprietor
L li profit li sut interest rate l ph, ph, cc khon tin phi tr cho mt loi dch v fee li profit li khuyn tip (advice) li nhun profit li tc chu thu income subject to tax (taxable income) li tc, thu nhp income lng bng wages lu gi giy t/h s keep records lu lng tin ra vo, s tin chi thu cash flow
M m s bu chnh zip code m vng, s in thoi theo khu vc area code mu n form mu n khai thu form, tax form my tnh in t computer my vi tnh computer mo nh tip (advice)
Bng ch gii ny ny khng phi l mt ti liu php l v khng c thut ng no trong s nhng thut ng ny c hiu l thay i ngha ca bt k iu lut, quy nh, hoc quyt nh no trc y. Chng ch h tr thng tin.
8 Publication 399-V mc thu c min do nhng nguyn nhn c bit (thin tai, khng chu chung trch nhim n thu trn cc ngun li tc thuc v ngi khc) tax return
N nm thu tax year ngn khon i chiu, kt ton balance ngi bn l, ca tim bn l retailer ngi bin h hay ngi bnh vc cho ngi ng thu taxpayer advocate ngi chuyn ti sn (trong cc tn dng y thc) transferor (trusts) ngi c s vn hn cao nht (nn gi vai tr chnh yu trong doanh nghip) general partner ngi ng thu taxpayer ngi ng n xin, ng n petitioner, applicant ngi gi s sch k ton bookkeeper ngi gip khai thu tax preparer ngi hn vn, ngi gp vn chung kinh doanh partner ngi khai thu taxpayer ngi lm vic theo hp ng c lp independent contractor ngi n thu delinquent taxpayer ngi thu (nh, t) renter ngi thu mn nh, t lessee, tenant
nguyn nhn/l do hp l/thch ng reasonable cause nh bun l retailer nh di ng mobile home nh trn xe c ng c motor home nhn vin kim ton h s thu v tax auditor nin lch calendar year nng dn farmer nng gia farmer nng tri farm nng trang farm
P phn b kim ton audit division phn s/ban (thuc c cu t chc hnh chnh) division (administration) phn vn hn hp trong t hp kinh doanh partnership interest phng php tnh chi thu ngay khi nhp xut cash method phng tin di chuyn cng cng common carrier
Q qu tng gift quy ch v cc iu gii hn statute of limitations quyn chng n, quyn khiu ni appeal rights quyn c i din cho ngi khc (vng mt) power of attorney quyn li (ca ngi c phn hn trong cng ty hp doanh) interest (in a partnership) quyn li ca ngi gp vn partnership interest quyn tch thu ti sn tr n lien
S sai p v tch thu tin (t trng mc ngn hng theo lnh ca ta n) levy (on a bank account) sai p lien sn phm ph by-product S Thu Tiu Bang (FTB) Franchise Tax Board (FTB)
Bng ch gii ny ny khng phi l mt ti liu php l v khng c thut ng no trong s nhng thut ng ny c hiu l thay i ngha ca bt k iu lut, quy nh, hoc quyt nh no trc y. Chng ch h tr thng tin.
Publication 399-V 9 S Thu V Lin Bang Internal Revenue Service s tin c chuyn remittance (of funds) s tin nhn hay tr mt ln thay v nhn hay tr nhiu ln lump sum s tin n cn thiu underpayment s tin tr nhiu hn mc quy nh overpayment s ng gp contribution s gim nh c bit special assessment s khai bo disclosure s kinh doanh business s phn phi distribution s pht v, tin pht penalty s thit hi v tai bin casualty/loss s tit l disclosure s tun theo compliance s tun th (php lut) t nguyn voluntary compliance s v n, ph sn bankruptcy s yu cu claim
T ti khon chi tr accounts payable
ti sn assets ti sn c nhn (i lp vi ti sn doanh nghip) personal property (vs. business) ti sn c gi tr nh tin mt cash ti sn v hnh intangible assets thnh vin th ba trong mt lin doanh hay mt t chc third party thu khon independent contractor thi hnh, ban hnh enact thin tai natural disaster thi hn chu thu tax period thi hn, k hn term (time) thi hn phi ng thu tax period thng tin trao i qua mng thng tin in t e-mail thng tin v trng mc thu tax account information th in t e-mail th mu form letter thu nhp, li tc collect (bring in revenue)
thu nhp, li tc t tin li/li chia t c phn cng ty hay t tin tit kim interest income thu tin n collect (demand payment) thu (nh trn cc qu c bit) tax (for special funds) thu cha ng/tr hn delinquent tax thu nh trn gi tr ca cc loi ng sn personal property tax thu nh trn gi tr mn hng do ngi tiu th phi chu sales tax thu gin thu excise taxes thu ti sn property tax thng mi business t l dng tnh thu tax rate tch thu tin (t ngn hang) levy tin boa tip (gratuity) tin ch prefabricated tin cho bi bn, bi phng tip (gratuity) tin lng payment tin li, li interest (on money) tin mt cash Bng ch gii ny ny khng phi l mt ti liu php l v khng c thut ng no trong s nhng thut ng ny c hiu l thay i ngha ca bt k iu lut, quy nh, hoc quyt nh no trc y. Chng ch h tr thng tin.
10 Publication 399-V
tin pht do ng thu tr hn late payment penalty tin pht do khai thu tr hn late filing penalty tin pht thu tax penalty tin pht v tr khng s tin yu cu penalty for underpayment tin thu (nh trn ngun thu nhp chung) tax (for general revenue) tin thu ng d hon li cho ngi ng thu refund of tax tin thu hon li cho ngi ng thu do tnh sai hay do thay i cc chi tit trn h s thu tax relief tin thu nh, thu t rent tin thu n tax liability tin thng cho ngi cung cp dch v tip (gratuity) tnh bng tin mt cash basis tnh ra compute tnh ton compute t gii trnh cc mn thu cha ng tax statement (bill) t/bng gii trnh trng mc account statement
t/h s khai thu return tr tin cho make payment to trch nhim phi ng thu tax liability trang mng li web page trch tin t lng tr n theo lnh ca ta n levy on wages trnh by disclose trng mc thu nhp accounts receivable trng mc/ti khon account trng mc/ti khon chung (ca hai hay nhiu ngi/nhiu cng ty) joint account t sut thu tax rate
V vn kin (s dn chng) records (substantiation) vn kin chng minh supporting documents vic cho thu rent vic chuyn tin remittance (of funds) vic cu xt/kim tra(mt h s khai thu) examination (of a return) vic gi in thoi khng phi tr l ph toll free (telephone)
vic khai/np h s/t khai thu filing of return vic khng ng tin pht failure to pay penalty vic kim tra h s/s sch ti ch (kim ton) field examination (audit) vic tnh thu tax computation vic/s trn thu tax evasion vin chc tr gip ngi khai thu advocate
X xy ra, pht sinh (chi ph) incur (expense) xe ch hng ha truck xe nh mobile home xe ti ko truck-tractor xe vn ti truck x nghip/c s kinh doanh c nh small business xin xt li appeal (verb)
Users are invited to send their comments to:
California State Board of Equalization Document Translations Section P.O. Box 942879, MIC:19 Sacramento, CA 94279
For other helpful translations or for more information please contact the Board of Equalization at 800-400-7115 or www.boe.ca.gov.
Ngi dng bng ch gii ny vui lng gi kin nhn xt ca mnh n: California State Board of Equalization Document Translations Section P.O. Box 942879, MIC:19 Sacramento, CA 94279
bit thm thng tin, vui lng lin h y Ban Bnh Quyn Tiu Bang qua s 800-400-7115 hoc truy cp www.boe.ca.gov.
CC THNH VIN CA BOARD OF EQUALIZATION
RAMON J. HIRSIG BETTY T. YEE BILL LEONARD MICHELLE PARK STEEL JUDY CHU, Ph.D. JOHN CHIANG Gim c iu Hnh Qun Th Nht Qun Th Hai Qun Th Ba Qun Th T Kim Sot Vin Tiu Bang San Francisco Ontario/Sacramento Rolling Hills Estates Los Angeles
Basics About Sales, Use, and Other Transactional Taxes: Overview of Transactional Taxes for Consideration When Striving Toward the Maximization of Tax Compliance and Minimization of Tax Costs.