<p>Have a look <a href="https://zhidao.baidu.com/question/2206531373408842148.html" rel="nofollow noreferrer">here</a>.</p>
<p>It is Governmentese!</p>
<p>当天会议确定，<br />
That day the meeting confirmed that,<br />
人口净流入的大城市等，<br />
large cities with a net population influx,<br />
可利用集体经营性建设用地、企事业单位自有土地建设保障性租赁住房，<br />
can exploit collectively owned land, or  land owned by companies and  public institutions to build affordable rental housing,<br />
允许将闲置和低效利用的商业办公用房、厂房等改建为保障性租赁住房。<br />
(and) to permit the use of commercial and business properties, or factory properties which are (either) lying idle and or inefficiently used, to be converted into affordable rental housing.</p>
<p>从10月1日起，<br />
Starting from the October 1st,<br />
住房租赁企业向个人出租住房适用简易计税方法，<br />
there will be a simple method for calculating the tax rate applicable for individuals renting from rental companies,</p>
<p>按照5%征收率减按1.5%缴纳增值税；<br />
accordingly, the (present) sales tax rate of 5% will be reduced to 1.5%;</p>
<p>对企事业单位等向个人、专业化规模化住房租赁企业出租住房，<br />
for companies, public institutions and others renting out large-scale type properties to individuals,<br />
减按4%税率征收房产税。<br />
the property tax rate levied will be reduced to 4%.</p>

CC BY-SA 4.0
2021-06-27T14:01:26.293Z
Thanks a lot! The mathematical equation in the explanation that you have linked to makes it abundantly clear: "reduce to", not "reduce by".
user22495
CC BY-SA 4.0
2022-09-26T03:48:35.430Z
I happen to have met the similar situation. Please help.  Is the following translation correct? Original: 新办的享受国家西部大开发减按15%税率征收企业所得税的企业，免征属于地方分享部分的企业所得税。Newly established enterprises which enjoy 15% reduction of tax rate covered by the preferential policy of West China Development shall be exempted from the portion of the enterprise income tax which is to be shared by the local authorities.
NanningYouth
CC BY-SA 4.0
2021-06-26T01:57:46.730Z
2021-06-26T01:57:46.730Z
Pedroski
<p>You need to add a &quot;comma&quot; to make the sentence more clear.</p>
<p>按照5%征收率减, 按(照)1.5%缴纳增值税.</p>
<p>I think this clause is for how to calculate VAT payment. In it, the reduction in tax rate is 5%, and the VAT is 1.5%.</p>
<p>For example: Assume the tax base is the gain of $1000 from a transaction, according to this clause, your reduced tax base is 1000*(100% - 5%) = $950, and the payment of tax is 950*1.5% = $14.25.</p>
<p>However, the same as confusions in our (the US) tax codes, without knowing the nature of the transaction that triggers the clause, and read the entire code provision, any guess could be wrong.</p>
<p>Edit: If the second 按 is eliminated, then according to the clause 按照5%征收率减1.5%缴纳增值税, the tax payment would be:</p>
<p>VAT Payment = $1000*(5%-1.5%) = $30</p>

CC BY-SA 4.0
2021-06-25T22:21:34.820Z
2021-06-25T22:35:06.030Z
2021-06-25T22:35:06.030Z
r13
<p><strong>Here is my opinion.</strong></p>
<blockquote>
<p>The rate of 5% reduced down to 1.5%</p>
</blockquote>
<p>This is the correct one.</p>
<blockquote>
<p>减（减少）: reduce</p>
<p>按（按照）: according to, at, following</p>
</blockquote>
<p>Combined together, 减按 means &quot;减少并按照&quot;.</p>
<p>Therefore, the term <code>减按1.5%缴纳增值税</code> means:</p>
<blockquote>
<p>The Value-added tax is reduced (减), and paid at (按) 1.5%.</p>
<p>增值税减少并按照1.5%缴纳。</p>
</blockquote>
<p><strong>NOTE:</strong> This is an accounting term in Law of Tax Collection, so you'd better consult a professional for details.</p>

CC BY-SA 4.0
2021-06-25T21:54:15.603Z
2021-06-25T21:54:15.603Z
Alan Zzz
<p>Does <a href="https://www.thepaper.cn/newsDetail_forward_13224015" rel="nofollow noreferrer">按照5%征收率减按1.5%缴纳增值税</a> mean &quot;the imposed rate of 5% is reduced by 1.5% paid VAT&quot;, that is: 3.5 % remain to be paid? Or is the rate of 5% reduced down to 1.5%? Or does this sentence even mean something else?</p>

CC BY-SA 4.0
2021-06-25T22:47:30.033Z
The sentence is ungrammatical.  We need some clarification from the author.
dan
<translation>
减: subtracting from or reducing to?
# 减: subtracting from or reducing to?

(Asked by: username_0 on 2021-06-25)

Does [按照5%征收率减按1.5%缴纳增值税](https://www.thepaper.cn/newsDetail_forward_13224015) mean "the imposed rate of 5% is reduced by 1.5% paid VAT", that is: 3.5 % remain to be paid? Or is the rate of 5% reduced down to 1.5%? Or does this sentence even mean something else?

**Tags:** translation

> **Comments:**
> **username_1**: The sentence is ungrammatical.  We need some clarification from the author.  

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## 3 answers

### Answer by username_2 on 2021-06-26. Score: 1 | Accepted answer

Have a look [here](https://zhidao.baidu.com/question/2206531373408842148.html).

It is Governmentese!

当天会议确定，  
That day the meeting confirmed that,  
人口净流入的大城市等，  
large cities with a net population influx,  
可利用集体经营性建设用地、企事业单位自有土地建设保障性租赁住房，  
can exploit collectively owned land, or land owned by companies and public institutions to build affordable rental housing,  
允许将闲置和低效利用的商业办公用房、厂房等改建为保障性租赁住房。  
(and) to permit the use of commercial and business properties, or factory properties which are (either) lying idle and or inefficiently used, to be converted into affordable rental housing.

从10月1日起，  
Starting from the October 1st,  
住房租赁企业向个人出租住房适用简易计税方法，  
there will be a simple method for calculating the tax rate applicable for individuals renting from rental companies,

按照5%征收率减按1.5%缴纳增值税；  
accordingly, the (present) sales tax rate of 5% will be reduced to 1.5%;

对企事业单位等向个人、专业化规模化住房租赁企业出租住房，  
for companies, public institutions and others renting out large-scale type properties to individuals,  
减按4%税率征收房产税。  
the property tax rate levied will be reduced to 4%.

> **Comments:**
> **username_0**: Thanks a lot! The mathematical equation in the explanation that you have linked to makes it abundantly clear: "reduce to", not "reduce by".  
> **username_3**: I happen to have met the similar situation. Please help.  Is the following translation correct? Original: 新办的享受国家西部大开发减按15%税率征收企业所得税的企业，免征属于地方分享部分的企业所得税。Newly established enterprises which enjoy 15% reduction of tax rate covered by the preferential policy of West China Development shall be exempted from the portion of the enterprise income tax which is to be shared by the local authorities.  

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### Answer by username_4 on 2021-06-25. Score: 1

You need to add a "comma" to make the sentence more clear.

按照5%征收率减, 按(照)1.5%缴纳增值税.

I think this clause is for how to calculate VAT payment. In it, the reduction in tax rate is 5%, and the VAT is 1.5%.

For example: Assume the tax base is the gain of $1000 from a transaction, according to this clause, your reduced tax base is 1000\*(100% - 5%) = $950, and the payment of tax is 950\*1.5% = $14.25.

However, the same as confusions in our (the US) tax codes, without knowing the nature of the transaction that triggers the clause, and read the entire code provision, any guess could be wrong.

Edit: If the second 按 is eliminated, then according to the clause 按照5%征收率减1.5%缴纳增值税, the tax payment would be:

VAT Payment = $1000\*(5%-1.5%) = $30


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### Answer by username_5 on 2021-06-25. Score: 0

**Here is my opinion.**

> The rate of 5% reduced down to 1.5%

This is the correct one.

> 减（减少）: reduce
>
> 按（按照）: according to, at, following

Combined together, 减按 means "减少并按照".

Therefore, the term `减按1.5%缴纳增值税` means:

> The Value-added tax is reduced (减), and paid at (按) 1.5%.
>
> 增值税减少并按照1.5%缴纳。

**NOTE:** This is an accounting term in Law of Tax Collection, so you'd better consult a professional for details.


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