A Translation Report For The Fiscal Code Of Germany (Excerpts)

China has a long history of legal writing, and we have attached great importance to the research of legal translation. With the acceleration of the globalization and the constant improvement of our country’s legal system construction, legal translation plays an important role in modern society.This paper is a translation report and it illuminates the translation process and sums up the author’s notion after doing the translation of The Fiscal Code of Germany (Abgabenordnung), from the4th subchapter in1st chapter of third part to the fourth part. The author utilizes SDL Trados Studio2011as a tool. The Fiscal Code of Germany is a so-called general tax law, which contains the common rules and procedures applying to all taxes. With such an importance, however, the Chinese version exits only one, which was translated and written in complex characters years ago. Therefore, a simplified version can help a lot to those who want to search and study German tax law in nowadays, especially on the internet.The original text is normative writing and this translation belongs to non-authoritative action. Based on this theory, the translation principle was determined. Besides using the principle of concise and objective, the author also tries to be creative to make the target text more readable. During the process, some cases of translation problems are classified into three categories, and translation skills, as well as the experience of the author are also discussed in the paper. This report is divided into four parts. The first part is a brief introduction to the translation material including its background, significance and characteristics, as well as the requirement of the client. The second part is to present the specific translation process, including the previous preparation and post-translation items. The third part forms the core part, where the translating problems and the process of dealing with these problems are explained, and a conclusion are summed up around the same type of texts. In the final part, the author comes up with the limitation and the remaining challenges, and summarizes the experience of translation.