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导读：汇算清缴报告就是税务师事务所针对企业所得税，对企业全面审核后出具的企业所得税查账报告。汇算清缴是指纳税人在次年5月31日前，依照税收法律、法规、规章及其他有关企业所得税的规定，确定该年度应补或者应退税额，填写年度企业所得税纳税申报表，向主管税务机关办理年度企业所得税纳税申报…
发布时间：2016-03-19 来源：青岛希尼尔翻译公司 编辑：希尼尔翻译部原创翻译
导读：汇算清缴报告就是税务师事务所针对企业所得税，对企业全面审核后出具的企业所得税查账报告。汇算清缴是指纳税人在次年5月31日前，依照税收法律、法规、规章及其他有关企业所得税的规定，确定该年度应补或者应退税额，填写年度企业所得税纳税申报表，向主管税务机关办理年度企业所得税纳税申报、结清全年企业所得税税款的行为。希尼尔翻译公司在所得税鉴证（汇算清缴）报告翻译方面具有丰富的翻译经验，现提供以下翻译样本，供交流学习。
2016年所得税鉴证（汇算清缴）报告翻译样本（中英对照翻译）
Annual Corporate Income Tax Declaration Authentication Report
青岛希尼尔翻译咨询有限公司全体股东：
Qingdao Senior Translation & Consultation Co., Ltd. ；
We have examined and verified your corporate income tax returns for the year of 2013 upon your entrustment.
贵单位的责任是，提供与企业所得税年度纳税申报事项有关的会计资料和纳税资料，并保证其真实、准确、完整和合法，依据《中华人民共和国企业所得税法》及其实施条例、以及有关部门规章、规范性文件的要求填报企业所得税纳税申报表，并如实纳税申报。It is the responsibility of your company to promptly provide true, accurate, complete and valid accounting materials and tax payment materials related to the annual corporate income tax return, complete and report the enterprise income tax returns in accordance with the provisions of Enterprise Income Tax Law of the People’s Republic of China, its implementing regulations, Law of the People’s Republic of China Concerning the Administration of Tax Collection, its implementing rules as well as other applicable tax laws, regulations and specifications, and to declare and pay tax truthfully.
我们的责任是，本着独立、客观、公正的原则，依据《中华人民共和国企业所得税法》及其实施条例、以及相关的法律、法规、规定，按照《注册税务师管理暂行办法》、《注册税务师涉税鉴证业务基本准则》和《企业所得税汇算清缴纳税申报鉴证业务准则》等行业规范要求，对贵单位《企业所得税年度纳税申报表》中所有重大事项的合法性、正确性、完整性实施鉴证，并发表鉴证意见。
It is our responsibility to verify the validity, accuracy and completeness of all material matters related to the annual corporate income tax return of your company and provide the verification opinions independently, objectively and fairly and in accordance with the provisions of Enterprise Income Tax Law of the People’s Republic of China, its implementing regulations, Law of the People’s Republic of China Concerning the Administration of Tax Collection, its implementing rules, Interim Measures for the Administration of Certified Tax Agents, Basic Standards of Practice for Certified Tax Agents, and Operating Guidance on the Practice Rules for Assurance of Tax Returns for Calculation and Settlement of Enterprise Income Tax.
在鉴证过程中，我们设计和实施了审核、验证、计算和职业推断等必要的鉴证程序和方法。We believe that the authentication evidences we have obtained are adequate and appropriate and act as the basis for giving our authentication opinions.
我们认为，本报告附送的《企业所得税年度纳税申报表》在所有重大方面依法、正确、完整地反映了贵单位本纳税年度企业所得税纳税情况。
This report is provided to your company for use in handling procedures for annual corporate income tax returns with the competent tax authorities only and shall not be used for any other purposes. The Tax Accountant Agent and the Certified Tax Agents shall not be responsible for any consequence caused by improper use of this report.
注册会计师：
Certified Tax Agent:
Certified Tax Agent:
Date: March 19, 2016
附报资料：Attached Declaring Documents:
1. Authentication Report
2. 2015年度企业资产负债表、利润表Enterprise Balance Sheet and Income Statement of 2015
注：以上译文为希尼尔翻译公司原创翻译，仅供交流学习用，转载请注明出处，违者必究。
