在翻译金融、法律文件时常碰到gross-up一词，属于有些小难度的词。那么这个词是什么意思，怎样准确翻译？

先看英文定义：

What is Gross-Up

Gross-up refers to increasing the gross amount of a payment to account for deductions, such as taxes. For example, Company ABC promises its employee a specific net amount. To ensure the employee nets the guaranteed amount, Company ABC increases the employee’s wages to a specific gross amount to account for tax withholding.

即，简单来说，Gross-up就是指增加支付总额以抵消扣除额，例如税款。

定义比较枯燥，举个实例来更好地帮助理解：

eg. Consider an employer offering an employee, who has an income tax rate of 20%, a net salary of $100,000 annually. The employer must gross-up the wage to $125,000 to account for the required 20% tax withholding.

假设老板给一个员工发的年薪是每年净工资为100,000元，其所得税税率为20％。 为了保证员工实际拿到手的金额是100,000元，老板必须将工资总额增加到125,000元，以抵消所需的20％预扣税。

现在这个词的核心意思已经理解到位了，那么具体到不同的语境里，就可以灵活翻译成：（税款）补偿（费），增加，返计还原（金额）等。下面上实例：

例1：If any such withholding or deduction is required by law, the amount payable shall be increased to such amount (“the grossed-up amount”) as is necessary to ensure that XXX receives and retains, net of any such withholding or deduction required to be made in respect of the grossed-up amount, the amount it would have been entitled to receive if no such withholding or deduction was required.

参考译文：如果法律要求做出任何此类预扣或扣除，则应将应支付金额增加到更大金额（“返计还原金额”），以确保在扣除法律要求针对该返计还原金额做出的任何此类预扣或扣除后，XXX收到并保留的金额，等于假如在不需要预扣或扣除的情况下其有权收到的金额。

例2：SEOCH shall make any payments due to a SEOCH Participant net of any Withholding Tax (whether withheld by SEOCH or any other parties), and SEOCH shall have no obligation to gross-up any such payment or to pay any additional amount as a result of such Withholding Tax. SEOCH shall be entitled to deduct Withholding Tax from payments to a SEOCH Participant.

SEHK (The Stock Exchange of Hong Kong Ltd., 香港联合交易所有限公司，简称联交所)，是香港证监会所认可的交易公司，为香港交易及结算所有限公司（简称港交所）全资附属公司，以在香港建立和维持股票市场为目标。

SEOCH (The SEHK Options Clearing House Limited, 香港联合交易所期权结算所有限公司，简称联交所期权计算所)

参考译文：联交所期权结算所应在扣除任何预扣税（不论该税款由联交所期权结算所或其他方预扣）后向联交所期权结算所参与者支付应付净额，而联交所期权结算所无需在该付款中补偿任何因预扣税而引起的差额，或因预扣税而作出任何额外付款。联交所期权结算所有权在向联交所期权结算所参与者所作的付款中扣除预扣税款。

Tax gross up clause坊间也有翻译为包税条款的，也可视情况而用。例如下面这段：

A tax gross up clause is included in certain agreements to cover the possibility that the recipient of the payment may receive less than is expected because tax has been withheld at source or tax is suffered by the recipient on receipt of that payment. The gross up puts the recipient back in the position it would have been in had no tax been withheld or suffered.

某些协议包含包税条款，以便涵盖此种情形：因为在付款人付款时被预扣税或在收款人收款时被课税，导致收款人可能收到低于期望值的金额。包税条款相当于将收款人还原到一种假定情形下，即，假设在未预扣税或未课税的情况下，收款人本来应该收到多少净金额。

OK, 就这样，希望你们阅后有些许收获。

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