Tax is levied for a year of assessment on income accrued and payable in the year although it cannot be assessed until it is actually received. The earnings accruing to a person less expenses wholly, exclusively and necessarily incurred in the production of assessable income, depreciation allowances on plant and machinery used for the production of assessable income and allowable charitable donations are charged to tax. The tax charged is the lower of net assessable income less allowable charitable donations charged at the standard rate or net chargeable income charged at progressive rates. Net chargeable income is net assessable income less personal allowances and allowable charitable donations.

以下是某译者的译文。译者将SLT的条理弄得面目全非，并且完全以自己的理解作叙述逻辑加以表述：

“实际上，在收到评税表时，纳税人应缴之税额仍不能评定，盖因需在某一评税年度内将应课税之收入作统一评估，此时应缴税额才是完整不缺、必须缴纳的。可见‘应课税收入’是应缴税额减去免税额及可免税之慈善捐款数，因为此时之税款已除去设备折旧费及上述可免税之入息。”

如果不核对原文，仅从译文表面上看行文，基本上是流畅的。但只要细读原文就可以看到译文偏离原文铺陈条理，行文中错漏百出。以下是试译，翻译时应扣紧原文条理性，即叙述的扩展逻辑：

薪俸税按课税年度的实际收入及应得收入评估。纳税人的应评税收入指应得收入减除为赚取应征税收入而完全、纯粹及必须支付的费用，减除用于赚取应征税收入的机器及设备的折旧免税额，以及减除可扣除之认可慈善捐款。应课税额指应评税收入实额减除认可慈善捐款以标准税率计算及应课税收入实额以累进税率计算两者之较低数额。应课税收入实额，指应评税收入实额减除个人免税额和认可慈善捐款的余额。

可见符合逻辑表现在两方面：一是词语意义及搭配符合语法规范及社会语用规范；二是行文的叙述扩展条理和层次分明，二者缺一不可。

责任编辑：admin