pomoc s překladem

Nedokážu to přeložit přesně, protože přesný překlad by vyžadoval, aby se „daňová evidenci“ objevovala v legislativní úpravě zemí, kde se hovoří anglicky.

Dokážu to však přeložit po kouskách.

Anglicky se daňovému účetnictví (účetnictví, který má za cíl sestavení daňového přiznání) říká tax accounting.

Jednoduchému účetnictví se říká single-entry accounting.

Zároveň významní prvek daňové evidence je že se výnosy nemusí „časově rozlišovat“ (že daňová povinnost nevzniká na základě fakturace, nýbrž příjmů). Překlad by i toto měl zohlednit

Proto bych daňovou evidenci asi překládal jako „single-entry, non-accrual based, tax accounting“

Není to sice standardní anglický výraz, ale celkem přesně vystihuje podstatu věci. Anglicky hovořící člověk by měl chápat.

Kdyby ne, ať se zeptá. Pak se mu může říci něco jako:

Czech National Standards are nominally a financial accounting system. However, they are, in many respects, subordinated to Czech tax law creating a quasi tax/financial accounting system known colloquially as Czech Statutory Accounting.

One feature of Czech Statutory Accounting is that taxable income (and value added) is accrued. In other words, revenue becomes taxable (and value added tax comes due) at the moment a formal invoice is issued (regardless of whether payment is ultimately received).

Czech law does, however, allow physical business entities (registered sole proprietors) to use a non-accrual, single-entry accounting system known locally as Tax Evidence.

The primary advantage is that Tax Evidence is that revenue becomes taxable (and value added tax comes due) at the moment payment is received (making the moot topic of uncollectible accounts – something Czech law deals with in great detail).

The advantageousness of this system (from a tax perspective) leads to its being restricted to physical entities not exceeding a certain revenue threshold. All legal entities (limited liability companies, corporations, etc.) and physical entities exceeding this level are obligated to use Czech Statutory Accounting, which then serves as the starting point for calculating taxable income.

This system of accounting and taxation also leads to another Czech specific device: the pro forma invoice.

A pro forma invoice is an “invoice for a deposit” that, since it is not a formal invoice (“tax document”), generates no taxable income (or value added tax due) until cash is received (even thought the invoice is generally for full amount of the sale including value added tax).

While these and other quirks of the Czech legal system often leave those accustomed to Anglo-Saxon governance practices chagrined (especially when explaining the relatively high administrative burden to foreign management), on the whole, this burden is no higher than in most continental European countries.