Question

求高手翻译，

1 Discuss the tests which would be applied to Katy’s situation by HMRC in deciding whether she is employed or self-employed and make a decision on whether you think that HMRC would consider Katy to be employed or self-employed by applying their tests to Katy’s situation.

2 Give a general overview of the UK income tax system covering taxable persons, the tax year, the self-assessment system of submitting tax returns and payment of tax, and the application of surcharges, interest and penalties.

3 Explain the administration of the PAYE system covering basis of assessment, tax codes, the operation of the PAYE system and the forms used.
Evidence Requirements 证据要求
Outcome 1
Taxable person.
Tax year.
Procedures involved in self-assessment, including completion and submission of tax returns.
Income Tax payment dates.
Procedures involved in the application of surcharges, interest and penalties.
Outcome 2
Distinguish between employment and self-employment making reference to control, financial risk, equipment, work performance and correction, holidays, sickness and exclusivity.
Explain the administration of the PAYE system. The explanation should cover: basis of assessment, tax codes, the operation of the PAYE system and PAYE forms.

Answer 1

照看LZ这是英国税法里的案例分析题目吧。 税法有很多专业名词，我不知道他们相对的中文名词是什么，你就凑合着看。

1、讨论以Katy目前的状况来说，HMRC应该用哪些测试(tests)来确定Katy是被雇佣(employed)或者自己做老板(self-employed)？并请用你选择的这些测试给出Katy的雇佣状态。

2、请介绍一下英国的收入税系统，介绍应包括征税人，征税年，个人自主评估报税系统(self assessment system of submitting tax return) ，缴纳税金方法(payment of tax) ，滞纳税金额外款，利息和罚款。

3、请解释PAYE系统的管理方法。重点解释评估根据(basis of assessment)，税务款项(tax codes)，PAYE系统运作以及所需要的单据表哥表格。

再往后是一堆税法的概念，就不一一翻译了。请查相关书籍。

Answer 2

太长了。谷歌翻译再自己修正下。。

追问

软件翻译的不准，重点是前三个问题

Answer 3

1讨论的测试，它会被应用到孔蒂的情况，由税务及海关总署决定是否她被雇用或自雇人士及作出一个决定，是否你认为，税务及海关总署将考虑孔蒂向被雇用或自雇人士运用他们的测试，以孔蒂的情况。
2英国的所得税制度，应课税人士，在纳税年度内，提交纳税申报和缴纳税款的自我评估系统和应用程序的附加费，利息及罚款的一般概述。
3章介绍了PAYE制度覆盖管理的基础上评估，税务代码，PAYE系统的操作和使用的形式。
evidence requirements evidentiary requirements
结果1
应课税的人。
纳税年度。
在自我评估程序，包括完成和提交报税表。
所得税付款日期。
在应用程序的附加费，利息及罚款的程序。
结果2
区分就业和自雇控制，财务风险，设备，工作表现和校正，假期，疾病和排他性。
解释PAYE制度的管理。解释应包括：评估，税务代码，PAYE系统的运作和PAYE形式的基础。