Rationale
The evolution of translation studies is closely linked to the rapid expansion of globalization, international business, and cross-cultural communication, alongside advancements in science and technology As the demand for translation grows across various sectors—such as business, tourism, and official documentation—the need for written translation becomes increasingly crucial, especially for conveying complex information like patents and technical specifications This shift underscores the essential role of translation in facilitating international communication and its significant contributions to society as a whole.
As Vietnam joins the WTO, it presents a promising investment environment, attracting foreign groups and multinational companies through favorable policies Collaborating with these investors allows Vietnam to leverage advanced technology and financial resources, providing opportunities for the younger generation to gain valuable experience in a dynamic workplace This influx of foreign business activities not only creates high-paying jobs but also significantly contributes to the country's economic growth However, it is crucial for foreign investors to fully understand and adhere to Vietnam's laws and regulations to ensure effective and legal business operations.
Administrative management texts are essential for guiding foreign investors in legal business operations To align with globalization trends, there is a growing need for skilled and professional translators who serve as intermediaries between foreign companies and governmental agencies.
The availability of translations for administrative management texts significantly simplifies the promulgation of laws and regulations However, in the absence of such translations, the role of the translator becomes crucial Often, when foreign companies need to communicate their opinions, proposals, and suggestions without a dedicated administrative department, translators must simultaneously compose and translate administrative texts To create effective and persuasive documents that facilitate administrative procedures, translators must leverage both their writing and professional translation skills Unfortunately, many translators encounter challenges due to a lack of comparative resources between Vietnamese and English administrative management texts, relying instead on previous translations This highlights the need for more in-depth studies to identify similarities, differences, and unique characteristics in the translation of these texts, ultimately enhancing translation quality.
Aim of the study
This study explores the key characteristics of Administrative management texts, focusing on their lexical choices, structural elements, and content composition requirements The insights gained will aid in the translation of these texts between Vietnamese and English Ultimately, the research aims to serve as a foundation for future recommendations to enhance translation quality.
Scope of the study
Administrative management texts play a crucial role in various aspects of human life, including politics, education, economy, and culture These texts come in diverse forms and serve multiple functions and purposes A key characteristic of these documents is their ability to assist the government in managing and regulating human activities, ensuring that individuals can work and live freely while adhering to the legal framework and current Vietnamese laws and regulations.
This study examines Guiding Official Letters, which are commonly utilized in business activities as part of administrative management documentation To enhance the objectivity and accuracy of the findings, data is collected randomly.
Method of the study
The main research method of this study is Comparative Analysis with the following activities:
The collection of Vietnamese Administrative Management texts, particularly Guiding Official Letters, constitutes a significant portion of the dataset This compilation, sourced from reputable entities such as Government Ministries, agencies, and local authorities, ensures high accuracy and clarity in both content and structure, forming a robust database for thorough analysis.
- Analyzing Vietnamese Administrative Management texts to find out difficulties and typical features in translation process between English and Vietnamese and vice verse
- Analyzing available translated texts to find out relevant features
- Consulting linguistic theories, professional opinions and applying relevant theories for analysis and comparison
- Basing on analysis and comparison of such data to point out similarities, differences and typical findings between the two languages
- Basing on appropriate findings to conclude and make suggestions for further research on translation quality
Design of the study
The study takes the following arrangement as its framework
Chapter 2: General features and requirements in Vietnamese Administrative management texts
Chapter 3: A Study on Translation of general lexical and structural features in Guiding Official Letters between Vietnamese and English
PART B: DEVELOPMENT CHAPTER 1: THEORETICAL BACKGROUND
Translation is a complex process that intertwines knowledge from linguistics, socio-culture, and philosophy, making it both a science and an art Despite ongoing debates, there is no universally accepted definition of translation Various prominent linguists and scholars have contributed to the development of major concepts in translation, each offering unique perspectives The book "Translation and Translating" further explores these theories and definitions.
In 1989, Bell defined translation as the expression of content from a source language into a target language while maintaining both semantic and stylistic equivalences (1989:5) His book also presents additional definitions of translation, emphasizing its multifaceted nature.
The essence of translation lies in substituting a text in one language with a corresponding text in another language, focusing on achieving equivalence between the two This fundamental characteristic is highlighted in various definitions of translation, emphasizing the importance of maintaining meaning across languages.
According to renowned linguist Peter Newmark, translation involves conveying the meaning of a text in a different language while preserving the author's original intent This process suggests that translators adopt a persona distinct from their own, effectively embodying the voice of the original author.
Newmark emphasizes key concerns in translation theory, highlighting the importance of identifying and defining translation problems, as a lack of problems negates the need for translation theory He suggests that one must consider all relevant factors in addressing these issues, explore various translation procedures, and ultimately recommend the most suitable approach along with the appropriate translation.
Bell identifies shared characteristics in translation definitions, highlighting a common theme of movement between languages, the presence of content, and the necessity to find 'equivalents' that maintain the original's features The critical inquiry revolves around the extent to which preserving these elements is essential in the translation process.
‘equivalence’ can be reached in translation process.
THEORETICAL BACKGROUND 1 Translation theories
Equivalence in Translation
In comparison of original texts and its translated texts, the central problem of most attentions is equivalence in terms of content and style
In "The Pragmatics of Translation," Hickey references Wilson & Sperber's assertion that a translator should craft their translation to closely resemble the original in relevant aspects (1998: 46) This aligns with Bassnett's perspective, which emphasizes that the surface meaning should be approximately similar while preserving the source language's structure without distorting the target language (2002: 11) Jakobson highlights a key issue in translation, stating that while messages may serve as adequate interpretations, full equivalence is rarely achieved, as each unit carries unique associations and connotations (Bassnett 2002: 22) Bell further explains that texts in different languages can possess varying degrees of equivalence—fully or partially—across different levels of presentation, including context, semantics, grammar, and lexis, and at various ranks such as word-for-word or phrase-for-phrase (1989: 6).
In his exploration of equivalence in translation theory, Koller identifies various types of equivalence, including content equivalence, stylistic equivalence, formal equivalence, functional equivalence, textual equivalence, communication equivalence, pragmatic equivalence, and equivalence of effect, as noted by Chesterman (1989: 100).
Also, in Readings in translation theory, the author introduces Koller’s five factors which can be argued to play a relevant role in the specification of equivalence types:
- The extralinguistic content: denotative equivalence
Connotations refer to the nuanced meanings of word choices, particularly when comparing synonymous expressions These nuances are influenced by factors such as stylistic level, social context, geographical variations, and frequency of use Understanding connotative equivalence, or stylistic equivalence, is essential for effective communication, as it highlights the subtleties that can alter the perception and impact of language.
- The text and language norms (usage norms): deals with text-type specific features – text-normative equivalence (stylistic equivalence)
- The pragmatic equivalence: the receiver of the text and the person to whom the translation is “tuned” in order to e.g to achieve a given effect (communicative equivalence)
- Formal equivalence: certain formal-aesthetic features of the source language text including word play, metalinguistic aspects, individual stylistic features – kind of equivalence that relates to textual characteristics (1989: 100)
From the view point of a famous translation theorist and practitioner whose translation of Bible is well-known worldwide, Nida distinguishes two types of equivalence: Formal and dynamic (Hatim & Mason 1990:7)
Formal equivalence emphasizes achieving the closest possible match in form and content between the source text and the target text This approach offers valuable insights into the lexical, grammatical, and structural elements of the original text Nida refers to this method as "gloss translation," which seeks to enable readers to grasp as much of the source language context as possible.
Dynamic equivalence focuses on achieving a similar effect on the reader through translated text Newmark distinguishes between semantic and communicative translation, with semantic translation aiming to closely replicate the original's contextual meaning while respecting the semantic and syntactic structures of the target language.
Another important issue in ‘no full equivalence’ is untranslatability Catford distinguishes two types of untranslatability: linguistic and cultural untranslatability (Bassnet 2002: 37)
- Linguistic level: untranslatability occurs when there is no lexical or syntactical substitute in the target language for a source language item
- Cultural untranslatability: the absence in the TL culture of a relevant situational feature for the SL text
However, Catford’s cultural untranslatability is considered as problematic Because of the
“dynamic nature of language and culture, if culture is perceived as dynamic, then the terminology of social structuring must be dynamic also.” (Bassnett 2002: 39)
On the contrary, Popovic also defines untranslatability without making a separation between the linguistic and the cultural:
- A situation in which the linguistic elements of the original cannot be replaced adequately in structural, linear, functional or semantic terms in consequence of a lack of denotation or connotation
In translation, there are instances where the relationship between the creative subject and its linguistic expression fails to achieve an adequate representation in the target language This disconnect highlights the challenges translators face in preserving the original meaning while conveying it effectively As a result, the nuances and subtleties of the source text may be lost, leading to a translation that does not fully capture the intended message.
Each culture has its unique customs, habits, and historical contexts, which means that no two translations of the same text can be identical However, a successful translation can achieve equivalence by preserving the original text's content, style, and function as closely as possible.
Translation methods
Before selecting a translation method, translators must consider several key factors, including the type of text, its subject matter, the target audience, the text's purpose, and its tone—whether formal or informal, literal or free By evaluating these elements, translators can determine and implement the most suitable translation strategies.
In A textbook of translation, Newmark provides various and popular translation methods as the following flattered V diagrams: (1995:45)
Adaptation Free translation Idiomatic translation Communicative translation The general translation method is:
Source language text – analysis – transfer – restructuring – translation
Interlinear translation showcases the target language (TL) directly beneath the source language (SL) words, maintaining the original word order In this method, words are translated individually using their most common meanings, often without considering the surrounding context Word-for-word translation primarily serves to grasp the structure of the source language or to interpret challenging texts as a preliminary step before translation.
In the translation process, grammatical structures from the source language are matched with their closest equivalents in the target language; however, individual lexical words are translated in isolation, without considering their context This approach highlights the challenges that need to be addressed in effective translation.
A faithful translation aims to accurately convey the contextual meaning of the original text while adhering to the grammatical structures of the target language It effectively transfers cultural terms and maintains the level of grammatical and lexical deviation from the norms of the source language The translation strives to remain true to the original writer's intentions and the text's realization.
Semantic translation prioritizes the aesthetic qualities of the source text, such as its sound and beauty, while sometimes compromising on meaning to avoid jarring elements like assonance or wordplay In contrast, faithful translation is more flexible and allows for creative exceptions to strict fidelity, enabling the translator to connect intuitively with the original text This distinction highlights semantic translation's uncompromising approach compared to the adaptability of faithful translation.
Free translation is primarily utilized for plays and poetry, allowing for the preservation of themes, characters, and plots while adapting the source language's cultural elements to fit the target language While the unfortunate practice of literal translation followed by rewrites from established dramatists or poets has led to many subpar adaptations, some have successfully revitalized period plays.
Free translation reproduces the matter without the manner, or the content without the form of the original Usually it is a paraphrase much longer than …
Idiomatic translation reproduces the ‘message’ of the original but tends to distort nuances of meaning by preferring colloquialism and idioms where these do not exist in the original
Communicative translation attempts to render the exact contextual meaning of the original in such a way that both content and language are readily acceptable and comprehensible to the readership
Other different types of translation provided by Catford (Hoang Van 2005: 17):
- Full and partial translation: full translation refers to the translation of the whole text while partial translation refers to the translation of only part of the text
Total translation encompasses the translation of all linguistic levels, while restricted translation focuses solely on translating one specific level of language.
Unbounded translation refers to the process where there is a shift in equivalence between the source and target languages across various ranks, allowing for flexibility in translation In contrast, rank-bounded translation involves a careful selection of translation equivalents that correspond to specific levels, ensuring a more structured approach to maintaining meaning across languages.
What is a good translation
Evaluating a good translation involves multiple factors, as highlighted by Newmark, who asserts that while a satisfactory translation is achievable, a skilled translator is rarely content with it, recognizing that improvements can always be made He emphasizes that the concept of a perfect or ideal translation does not exist.
In Discourse and the translator, Hatim and Mason provide Tytler’s contribution to Translation with three general laws and basic requirements of translation by Nida as follows:
Three general ‘laws’ or ‘rules’ of translation pointed out by Tytler:
- That the translation should give a complete transcript of the ideas of the original work
- That the style and manner of writing should be of the same character with that of the original
- That the translation should have all the ease of the original composition
Basic requirements found by Nida:
- Conveying the spirit and manner of the original;
- Having a natural and easy form of expression;
In another book titled Approaches to Translation, Newmark provide the principles on translation set up by Savory:
- a translation must give the words of the original
- a translation must give the ideas of the original
- a translation should read like an original work
- a translation should read like a translation
- a translation should reflect the style of the original
- a translation should possess the style of the translation
- a translation should read as a contemporary of the original
- a translation should read as a contemporary of the translation
- a translation may add to or omit from the original
- a translation may never add to or omit from the original
- a translation of verse should be in prose
- a translation of verse should be in verse
According to Newmark (1988), the quality of a text can be judged by its writing style, where the manner of expression is as crucial as the content itself A well-written text features carefully chosen words, minimal redundancy, and a deep understanding of the author's nuances, with syntax that mirrors the writer's personality—complex structures indicating subtlety and plain syntax reflecting simplicity In contrast, a poorly written text tends to be filled with clichéd phrases, overused general terms, and lacks a coherent structure.
(1995: 16) Bassnett introduces five principles for the translator published by one of the first writers to formulate a theory of translation - the French humanist Dolet:
- The translator must fully understand the sense and meaning of the original author, although he is at liberty to clarify obscurities
- The translator should have a perfect knowledge of both source language and target language
- The translator should avoid word-for-word renderings
- The translator should use forms of speech in common use
- The translator should choose and order words appropriately to produce the correct tone
(2002:58) Hatim and Mason state that
Translation serves as a valuable example for exploring the significance of language in social contexts Translators navigate their own social influences while facilitating the exchange of meaning between the creator of the source text and the reader of the target text, each operating within distinct social frameworks.
To conclude, I shall present Tytle’s opinions on good translation as
A good translation is one that fully conveys the essence of the original work, allowing it to be understood and appreciated just as deeply by native speakers of the target language as by those who are fluent in the original language.
Translation is a complex and intelligent process that demands creative problem-solving within various textual, social, and cultural contexts Evaluating a translation should take into account both the source text and its cultural background, as well as the target text and its own cultural framework.
Administrative management texts review
Administrative management texts are essential for governmental agencies and state authorities to disseminate information, laws, and regulations while overseeing various business activities To create effective and persuasive administrative texts that possess strong legal validity, writers must have a comprehensive understanding of the different types of administrative documents, as well as their specific language features and structural elements.
“Soạn thảo và xử lý văn bản trong công tác của cán bộ lãnh đạo và quản lý” by Nguyen
Van Tham and Luu Kiem Thanh's book “Hướng dẫn soạn thảo văn bản quản lý hành chính nhà nước” serve as essential resources for administrative officials, emphasizing the critical role of administrative management texts within government functions These texts define and differentiate various types of administrative documents, outlining their specific functions, language, and structure, while providing templates for efficient drafting State management texts, as defined by Luu Kiem Thanh, are authoritative documents issued by competent state agencies to convey information and decisions in governance, which can have legal implications In the current economic climate, it is vital to effectively communicate regulations and policies to foreign investors through these texts While official translations exist, the quality of translations between English and Vietnamese administrative texts has received limited attention Research by Le Hung Tien and Nguyen The Trang highlights important lexical, structural, and discourse features relevant to this field, offering valuable insights for translators Such studies can enhance the translation process by enabling a thorough analysis and comparison of the unique characteristics of administrative management texts in both languages.
CHAPTER 2: GENERAL FEATURES AND REQUIREMENTS IN VIETNAMESE
1 Reason for Guiding Official Letters
This study focuses on Business and Management Administrative Texts, which encompass a range of documents from high-level decisions, ordinances, and decrees to lower-level proposals and suggestions for administrative procedures High-level texts are often related to laws and regulations directed at lower authorities for nationwide implementation, while lower-level documents aim to influence or amend these laws The effectiveness of proposals from lower levels relies more on the content and the skills of the composer than on the translator Additionally, Business Letters play a significant role in administrative management texts exchanged between organizations and companies For foreign companies operating in Vietnam, understanding and adhering to Vietnamese laws and regulations is crucial, as these administrative texts serve as the foundation for policy implementation Therefore, a thorough comprehension of Vietnamese policies and mechanisms is essential for successful investment and business operations in the country.
A translator plays a crucial role in assisting the government with the management of foreign companies' business activities and disseminating vital information Acting as an intermediary between Vietnamese texts and foreign entities, translators facilitate the legal operation of international organizations and companies in Vietnam This highlights the significance of studying the translation of Business Administrative Management texts.
Administrative Management texts are closely related
Business activities primarily engage with Guiding Official Letters or Dispatches from state agencies, which provide detailed responses and directions relevant to foreign companies These letters, a specific type of administrative management text, share similarities with other administrative documents but differ in content, function, and place of issuance Consequently, this study focuses on the lexical and structural characteristics of Guiding Official Letters as a distinct category within administrative management texts.
GENERAL FEATURES AND REQUIREMENTS IN
Features of formal-legal text style
All business activities require big volume of administrative management texts in daily communication and transactions Administrative management texts are interrelated with management quality
Administrative management texts serve to communicate decisions, requirements, and orders from government agencies to lower levels, thereby translating laws and regulations into actionable guidelines When composing and translating these texts, it is crucial to consider the authority issuing the document, the intended recipients, and the overall purpose Given that the audience typically consists of well-educated individuals from diverse backgrounds, both composers and translators must approach their work with meticulous attention to detail Although there are various types of administrative management texts differing in content, function, and place of issuance, they must all adhere to specific requirements to ensure clarity and effectiveness in communication.
Accurate and clear information is essential for effective decision-making in policy and administration, influencing both internal matters and the legal rights of individuals Inaccurate or ambiguous information can result in significant negative consequences across various sectors.
In order to gain accuracy and clarity, texts must be formed with coherence, neatness and use of proper words/ language
The feasibility of administrative management texts hinges on the alignment of information with reality, the capabilities of performers, and adherence to laws and regulations This ensures that those responsible for implementing decisions can effectively meet the established requirements.
Administrative management texts should be crafted in clear, accessible language to ensure universality and popularity, avoiding complex academic jargon and excessive terminology.
The content must be presented with objectivity and impersonality, reflecting the authoritative voice of Our Country and Our Party Emotive language, personal opinions, or subjective tones are not permissible This approach fosters a formal and principled atmosphere, ensuring that the message is grounded in accuracy, which enhances its persuasive power and effectiveness in management tasks.
In administrative management, the text serves as the government's voice and must be conveyed with a high level of formality and solemnity This formality not only demonstrates respect for readers and performers but also reinforces the credibility of the issuing authority Moreover, it reflects effective communication skills and embodies the "administrative civilization" characteristic of a modern democratic administration.
Conventionalization and formalization in texts involve adhering to established formats and styles, which promote unity and a scientific approach This process is reflected in the use of legal-administrative language, such as phrases like "pursuant to…" and "in consideration of…," as well as the application of standardized grammatical structures.
General features of language and structure
All administrative management texts, regardless of their specific content and functions, must adhere to a formal legal text style, incorporating standardized language, expressions, and formats This article will focus on essential linguistic features and sentence structures that facilitate the translation process, rather than delving into the detailed layout of each text type Key characteristics to consider include the use of precise terminology, formal tone, and structured presentation.
- use of appropriate words or expressions with the content
- avoidance of polysemantic or ambiguity
- Language of legal-administrative style
- Avoidance of spoken language, slang or jargon as it would result in informality, devaluation
- Use of appropriate and reasonable terminology/ technical terms: names of bodies, agencies, institutions… and legal terms
- Structure must be constructed with two main parts: Subject and Predicate
- Complex or long sentence must be separated correctly with punctuation or linking words or coordinators in right positions
- Statements are in major use In consequence, exclamation mark (!), question mark (?) and etc mark (…) are hardly used
- Sentences are connected also by repetition of words/ expressions and structures, substitution and transitional words
- Sentences must be in unity and coherence with theme, topic and must be well structured.
A STUDY ON TRANSLATION OF GENERAL LEXICAL AND
Translation of lexical features in Beginning part
The initial section of Official Letters outlines the rationale and objectives for issuing such documents, summarizing key details including the document's name, number, date, and place of issuance Typically, this section consists of two sentences.
- Trả lời Công Văn số 19929/CT-KT1 ngày 17/11/2009 của Cục Thuế TP Hà Nội về việc áp dụng
- Bộ Xây Dựng nhận được Công văn số 2408/SXD-QLN ngày 05/11/2008 của Sở Xây Dựng thành phố Hà Nội đề nghị hướng dẫn giải quyết
(for futher reference of all extracts, please refer to Appendix)
In comparison of translation of all the beginning parts between Vietnamese and English, most translations make full use of Preposition phrases such as ‘of’, ‘on’, ‘in’, ‘at’…
First consideration is the translation of date of issuance or date of submission - ‘ngày’ Normally, ‘ngày’ would be translated as ‘dated’ e.g
- Pursuant to Decree No.147-2004-ND-CP of the Government dated 23 July 2004 making detailed provisions…
- Pursuant to the Law on Amendment of and Addition to the Law… dated 17 June
However, ‘ngày’ is often also translated with the use of preposition ‘of’:
- In furtherance of the Prime Minister’s directing opinions in the Government Office’s Official Letters No 502/VPCP-KTTH of January 20, 2009, and No 3045… of June 11, 2009, guiding…
- Pursuant to the Government’s Decree No 118/2008/ND-CP of November 27, 2008, defining…
The two words could be changeably used
When translating the place of issuance or the origin of a text, Vietnamese commonly employs terms such as 'ban hành', 'có', and 'của'.
- Trả lời Công văn số 3780/SQHKT-QHKV ngày 30/12/2009 của Sở Quy hoạch Kiến trúc TP Hồ Chí Minh về việc…
- Ngày 30/9/2008, Bộ Tài chính đã ban hành Thông tư số 84/2008/TT-BTC hướng dẫn thi hành…
Official documents such as 'Có', 'của', and 'ban hành' are created and issued by Governmental or State Departments to disseminate information or instructions; thus, they can be translated using the preposition 'of'.
- … Decision No 238/2005/QD-TTg of Prime Minister…
- Pursuant to Decree 86/2002/ND-CP of the Government… regulating the functions, tasks, powers…
Or the use of ‘s-genitive’:
According to the Prime Minister's views expressed in the Government's Official Dispatch, the use of the preposition "of" illustrates one of the seven functions of the genitive case, specifically the genitive of origin, as outlined by Quirk & Greenbaum (1973: 95).
The third aspect of lexical features in the introductory section involves addressing key issues that require guidance In this context, the phrase 'về việc' is predominantly utilized to generalize these concerns.
- Bộ Tài chính nhận được Công văn số 1590/CT-ĐTNN … phản ánh vướng mắc về việc…
- Triển khai Thông tư 81/2004/TT-BTC ngày 13/8/2004 về việc thực hiện khấu trừ thuế…
In spoken English, the preposition "about" is commonly used, while both "about" and "on" can convey the meaning of "on the subject of." However, in formal and academic writing, "on" is the preferred choice (Quirk & Greenbaum 1973: 163).
- …the Agreements on avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and property…
- …the Government’s Decree No 100/2008/ND-CP of September 8, 2008, detailing a number of articles of the Law on Personal Income Tax…
The fourth consideration in Vietnamese administrative management texts involves the use of phrases that combine prepositions or verbs with noun phrases.
- Xét đề nghị của Bộ Tài chính (công văn số 17520/BTC-QLCS ngày 26 tháng 12 năm 2007)
- Trả lời công văn số…
Most translations of such texts use prepositional phrases having its structure of Prep + N + Prep These prepositional phrases account for a large quantity in formal writing
- In furtherance of the Prime Minister’s directing opinions in the…
- In consideration of Ministry of Finance’s proposal on…
- With regard to the goods under the List of Goods and Tariff Rates issued in conjunction with the Decree No
Translation of lexical features in Developing part
The Developing section is crucial in a Guiding Official Letter, as it outlines the origin and content of policies and decisions This part is essential for instructing and analyzing the purpose and effectiveness of the policy, while also highlighting the approaches and methods for successful implementation.
First sentence of most Developing part starts with reference or bases itself on other Decision or official Documents
- Theo quy định của Luật Nhà ở và các Văn bản hướng dẫn thi hành nhà ở thuộc sở hữa nhà nước là…
- Theo quy định của Thông tư số 10/2006/TT-BTC ngày 14/2/2006 của Bộ Tài chính hướng dẫn về cấp mã số…
- Căn cứ Nghị định số 17/2006/NĐ-CP ngày 27/01/2006 của Chính phủ về sửa đổi, bổ sung một số điều…
From the above extracts, the translation of ‘theo’ and ‘căn cứ’ must be distinguished from each other in terms of their meaning
With the use of ‘pursuant to’:
- Pursuant to the Government’s Decree No 12/2006/ND-CP of January 23, 2006, detailing the implementation of…
- Pursuant to the Prime Minister’s Decision No 16/2009/QD-TTg of January 21,
With the use of ‘according to’:
- According to the laws of Vietnam, the following persons are regarded as residents of Vietnam:
The inspection of the quality of produced and processed petrol and oil is conducted in accordance with the current standards and regulations set forth by the Science and Technology authorities It is important to note the distinction between "pursuant to" and "according to"; the former conveys a sense of formality and is typically used in relation to specific laws and orders, while the latter is broader, encompassing opinions, general guiding instructions, and overall regulations and standards.
These phrases may have the meaning as in:
- Căn cứ các quy định nêu trên…
- Căn cứ theo hướng dẫn trên…
- Căn cứ ý kiến chỉ đạo của Thủ tướng Chính Phủ…
- Theo tinh thần chỉ đạo…
When indicating the exact position of applied article or provision as in:
- Theo quy định tại điểm 2, mục I, phần A, Thông tư số 05/2005/TT-BTC thì tổ chức nước ngoài, cá nhân nước ngoài kinh doanh…
- Doanh nghiệp phải nộp thuế TNDN với thuế suất là 28% như hướng dẫn tại Điểm
1, Mục VI, Phần B, Thông tư số 128/2003/TT-BTC…
‘tại’ is translated with the use of preposition ‘in’ or ‘at’
- To issue late payment notices and notices of fines for late payment as stipulated in clauses 2 and 3 of article 17 of the Law on Special Sales Tax…
- Tax finalization dossiers comply with the guidance at Point 2.3, Section II, Part D of the Finance Ministry’s Circular No 84/2008…
In content development, ensuring the accuracy of information is crucial, making it essential to select precise words during translation A key aspect of effective word choice is the careful selection of verbs, as their meanings and functions play a significant role in conveying the intended message.
Grammatically, according to Quirk and Greenbaum, verbs are divided into two main classes:
Auxiliary verbs are divided into 2 groups: Primary auxiliaries (be, do, have) and modal auxiliaries (can, may, must, shall, should…)
Administrative Management literature indicates that decisions or directives issued through Official Documents from higher authorities are intended to regulate and delegate responsibilities to lower levels It is the duty of the recipients to carry out these assigned tasks effectively.
- Cơ quan thuế có trách nhiệm hướng dẫn và thực hiện cấp mã số thuế…
- Khi nộp hồ sơ đề nghị hoàn thuế GTGT cho cơ quan thuế, các chủ dự án phải có văn bản giải trình cụ thể…
The above extracts show that ‘có trách nhiêm’, ‘phải’… are receivers’ and performers’ obligations In such case, the modal verbs ‘must’, ‘shall’ are used mostly in Official
- If… holds more than forty nine (49) per cent of the total listed shares, it must sell shares to ensure its maximum percentage…
- If… receive divided profits, they shall pay personal income tax on capital investment…
Quirk & Greenbaum define 'must' and 'shall' as terms indicating obligation and legal compulsion Consequently, when performers are restricted from certain actions, the negative forms of 'must' and 'shall' are employed to express these prohibitions.
- The debit balance of mobilized capital… and the debit balance when…approved must not exceed 30% of the annual domestic capital
- Pursuant to… despite increasing the selling prices of petrol and oil, any increase in the selling prices of… shall not be permitted
May is sometimes used with meaning of permission or with less enforcement
- Doanh nghiệp tư nhân có thể chuyển đổi thành công ty TNHH theo quyết định của chủ doanh nghiệp tư nhân…
- Petrol and oil procedures and processors may directly import, or entrust traders with petrol and oil import and export business licenses…
In formal writing, there is no use of ‘will’ and ‘can’
Another important feature in choosing accurate words in developing part is to distinguish the use of ‘implement’, ‘perform’, ‘carry out’
- Trong quá trình triển khai thực hiện Luật thuế thu nhập cá nhân
- các văn bản hướng dẫn thi hành…
The verb ‘implement’ is a formal word applied in case of making or doing a certain or specific Document, Law, policy… as in:
- The Finance Ministry hereby guides the implementation of the fundamental contents of the Agreements on avoidance of double taxation and prevention…
- Decree 164-2003-ND-CP of the Government… making detailed provisions for implementation of the Law on Corporate Income Tax…
- Providing guidelines for implementation of Decree 156-2005-ND-CP…
‘Perform’ is applied for action of obligation or duty as in:
- The Ministry of Finance provides the following guidelines for performance of tax obligations applicable to foreign organizations…
‘Carry out’ is applied for task in general as in:
- The finalization of income tax on high-income earners shall be carried out under the
Other commonly used verbs in Vietnamese Administrative Management texts are ‘quy định’, ‘nhắc đến’, ‘đề cập’ as in:
- tại các văn bản chi tiết Luật thuế… quy định:
These verbs are equivalent to ‘stipulate, prescribe, specify, state’ which is translated into English as in:
- …stated in their investment license…
- Good specified in Clause 1 of this Article which have enjoyed an extended tax payment …
- Finalization dossiers include dossiers prescribed for each kind of income…
Translation of lexical features in Ending part
The conclusion emphasizes the necessity for relevant authorities and companies to operate in accordance with established policies, current laws, and regulations.
- Tổng cục Thuế thông báo để Cục thuế các địa phương biết và thực hiện
- Trong quá trình thực hiện nếu có vướng mắc đề nghị Cục Thuế báo cáo về Tổng cục thuế để hướng dẫn giải quyết kịp thời…
- Any problems arising in the course of implementation should be reported to the Ministry of Finance for consideration and settlement…
When comparing the two languages, the sentences exhibit no unique characteristics, indicating that translating lexical features poses no significant challenges However, there is one notable structural feature that will be explored in greater detail in the subsequent sections.
In other types of administrative management texts such as Decision or Circular, the Ending part also state the valid day for implementation
- Có hiệu lực thi hành từ ngày… đến ngày…
This Circular will take effect fifteen days following its publication, and all provisions within it that have not been amended will continue to remain in full force and effect.
Common phrases which express ‘có hiệu lực thi hành’ are: take effect, be in full force and effect, come into force…
Translation of typical structural features
Official documents in administrative management require well-structured and formal sentences Analyzing guiding official letters reveals that these texts possess distinct structural features that should be examined as a whole This section will focus on identifying typical structural elements in guiding official letters, rather than delving into the intricacies of grammar or sentence types Key structural features include nominalization, extended nominal groups, the use of passive voice, parallel structures, and solutions for run-together and stringy sentences.
2.1 Nominalization and extended nominal groups
Vietnamese Administrative Management texts often feature lengthy and intricate sentences, particularly in sections that analyze policies and decisions while outlining implementation methods While these sentences may be complex, they effectively maintain accuracy, clarity, and comprehensibility in the information presented.
Để hỗ trợ người nộp thuế, đề nghị Cục Thuế chỉ đạo các cơ quan thuế áp dụng mức thuế suất 2% trên giá chuyển nhượng bất động sản.
Trong trường hợp kê khai thuế GTGT của tháng phát sinh giá trị gia tăng âm (-), doanh nghiệp không phải nộp thuế GTGT Giá trị gia tăng âm sẽ được chuyển sang để bù trừ vào GTGT của tháng phát sinh tiếp theo nhằm tính thuế GTGT phải nộp và quyết toán thuế trong năm Tuy nhiên, phần GTGT của năm quyết toán không được phép chuyển sang năm sau.
Bộ Tài chính đã thông báo cho các Cục Thuế thực hiện các chỉ đạo liên quan Trong quá trình thực hiện, nếu gặp khó khăn, các Cục Thuế cần kịp thời báo cáo để Bộ Tài chính xem xét và giải quyết.
Guiding Official Letters serve to instruct and outline necessary future requirements, primarily utilizing verbs for clarity Translators must maintain the original content while adhering to standards of accuracy and formality in Administrative management texts A word-for-word translation can lead to strange and incoherent results, making it difficult for recipients to understand Analysis of existing English translations reveals a strong reliance on nominalization and extended nominal groups to enhance clarity and coherence.
- The Ministry of Finance hereby notifies… imported liquor items (under Headings
No 2204, ) originating from Australia and the US shall be subject to the tax rate of 80% (eighty percent) as for imported liquor items originating from the EU prescribed in the…
- Business co-operation contracts for prospecting, exploration and exploitation of oil and gas and a number of other natural resources in the form of production sharing contracts…
Official documents and formal writing typically favor the use of nominalization and nominal groups Nominal groups, also known as noun phrases, involve the combination of various parts of speech into cohesive noun phrases.
Basic Noun Phrase: head Noun
Closed system premodifiers + head Noun
Complex Noun Phrase: Premodification + Head Noun + Postmodification
Ing - particle cl To- infinitive cl Restrictive
Ed - particle cl Non- restrictive
Nominalization is the transformation of verbs and adjectives into nouns, converting actions into abstract concepts This process, along with the use of extended nominal groups, enhances the formality of translations while preserving the original meaning.
- If any problems arise during the implementation of this Circular, establishments and bodies shall report in a timely manner to the Ministry of Finance for consideration, guidance and addition
In relation to significant government projects, the parties involved in the joint venture may reach an agreement to raise the capital contribution ratio of the Vietnamese partner in the joint venture's legal capital.
2.2 The use of passive voice
Research on translations of Administrative Management texts reveals a frequent use of passive structures This formal writing style promotes objectivity and emphasizes the issues at hand, directing attention to tasks intended for the target audience The actions conveyed are not directed at specific individuals but rather to all relevant departments and organizations, which is particularly useful when the doer is unclear or unspecified.
Tax notices detailing the amount owed must be issued to individual taxpayers, family households, and businesses that fail to comply with tax regulations These notices serve to encourage timely and accurate tax payments It is essential that a tax notice is dispatched to the taxpayer at least three days prior to the payment deadline to ensure compliance.
Besides, in translation process of Vietnamese Administrative Management texts, translator definitely comes across with subjectless-sentences beginning with verbs frequently, in other words, Imperative
Cục Giám định Nhà nước về chất lượng công trình xây dựng sẽ chịu trách nhiệm theo dõi, tổng hợp và đề xuất các kiến nghị để Bộ Xây dựng ban hành những biện pháp cần thiết.
- Đề nghị Cục Thuế các tỉnh, thành phố trực thuộc trung ương thực hiện thu tiền thuê đất, thuê mặt nước…
From the above extracts, it is obviously recognized a most prominent feature of Vietnamese culture – hierarchy This is shown by Imperative with words such as “Giao”,
In Vietnamese culture, authority figures, such as seniors or those in higher positions, have the right to impose tasks, reflecting a hierarchical structure In contrast, Western cultures, particularly American and British, emphasize equality and politeness, where everyone deserves respect Consequently, formal English writing necessitates the use of polite expressions, avoiding imperative voice, which can be perceived as rude Therefore, when translating from Vietnamese to English, it is essential to adopt a formal and respectful tone that honors the reader.
- the finalization of income tax on high income earners shall be carried out under the Finance Ministry’s Circular No 81/2004…
In this scenario, the translator begins by reviewing the previous sentences to identify the subject They then re-examine the sentence, utilizing modal verbs like 'must' to convey necessity and obligation effectively.
‘shall’; undoubtedly, that is the performer’s obligation
- Tax offices at all levels shall be responsible for guiding income tax payers and individuals and organizations paying income in strictly implementing…
- Foreign organizations or individuals doing business or having income in Vietnam shall discharge tax obligations in accordance with the laws on taxation…
Other choice, sentence would be restructured in passive forms Passive structure would create higher formality
The choice between active and passive voice in writing depends on whether the emphasis is on the action's performer, the recipient of the action, or the action itself However, excessive use of the passive voice can lead to dull writing and translations, making it essential to strike a balance for engaging content.
Recommendation
This study focuses on comparing and analyzing typical features of original and translated administrative management texts, acknowledging the need for more in-depth research on specific text types to enhance translation quality Such research is essential as Vietnam integrates into the global economy, attracting foreign investors and engaging in international business While this study has its limitations and potential errors, constructive feedback and corrections are welcome to improve future work.
1 Lưu Kiếm Thanh (2003), Hướng dẫn soạn thảo văn bản quản lý hành chính Nhà nước, NXB Thống kê, Hà Nội
2 Nguyễn Văn Thâm (1995), Soạn thảo và xử lý văn bản trong công tác của cán bộ lãnh đạo và quản lý, NXB Chính Trị Quốc Gia, Hà Nội
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1 http://baodientu.chinhphu.vn/Home/Tang-truong-theo-chieu-sau-Tu-co-hoi-den- hanh-dong/20107/33677.vgp
2 http://baodientu.chinhphu.vn/Home/Dam-bao-quan-ly-su-dung-hieu-qua-tai- nguyen-khoang-san/20107/34048.vgp
Số:16181/BTC-TCT về việc Chính sách thuế TNCN
CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập – Tự do – Hạnh phúc
Hà Nội, ngày 31 tháng 12 năm 2008
Kính gửi: Cục Thuế các tỉnh, thành phố trực thuộc Trung ương
Ngày 30/9/2008, Bộ Tài chính đã ban hành Thông tư số 84/2008/TT-BTC nhằm hướng dẫn thi hành các điều của Luật Thuế thu nhập cá nhân và Nghị định số 100/2008/NĐ-CP Thông tư này nhằm đảm bảo việc triển khai Luật thuế TNCN đạt hiệu quả cao, với các hướng dẫn cụ thể về nội dung thực hiện.
1/ Đối với các khoản thu nhập của cá nhân có nguồn gốc phát sinh từ năm 2008 trở về trước như: khoản chi trả cổ tức, tiền lương, tiền thưởng… nhưng được chi trả vào năm 2009 thì áp dụng các chính sách thuế của năm phát sinh thu nhập, không tính vào thu nhập chịu thuế TNCN đối với các khoản thu nhập này Đối với cá nhân kinh doanh có doanh thu phát sinh trong tháng 12/2008, kê khai vào tháng 01/2009 thực hiện tính, nộp thuế thu nhập doanh nghiệp và quyết toán thuế (nếu nộp thuế theo kê khai) chung vào năm 2008
2/ Đối với cá nhân chuyển nhượng bất động sản: a Đối với cá nhân chuyển nhượng quyền sử dụng đất, công trình gắn liền với đất đã có hợp đồng chuyển nhượng theo quy định của pháp luật trước ngày 31/12/2008 nhưng từ 01/01/2009 chưa nộp thuế chuyển quyền sử dụng đất và chưa hoàn thành thủ tục chuyển nhượng thì cá nhân thực hiện kê khai nộp thuế TNCN b Đối với cá nhân chuyển nhượng nhà chung cư: do năm 2008 trở về trước chưa có chính sách động viên về thuế đối với chuyển nhượng nhà chung cư của cá nhân; vì vậy, các trường hợp cá nhân đã có hợp đồng chuyển nhượng nhà chung cư và đã thanh toán trả tiền trước 31/12/2008 thì không thu thuế TNCN c Theo quy định của Luật thuế TNCN, thuế TNCN đối với thu nhập từ chuyển nhượng bất động sản được tính theo hai phương pháp:
- Áp dụng thuế suất 2% tính trên giá chuyển nhượng bất động sản;
Áp dụng thuế suất 25% trên thu nhập từ chuyển nhượng bất động sản, tuy nhiên, để tạo thuận lợi cho người nộp thuế, Cục Thuế đề nghị áp dụng mức thuế suất 2% trên giá chuyển nhượng bất động sản theo quy định của UBND cấp tỉnh Nếu số thuế phải nộp theo mức 2% cao hơn, người nộp thuế sẽ được áp dụng mức 25% Trong trường hợp lỗ, cá nhân không phải nộp thuế TNCN Để áp dụng mức thuế suất 25%, cá nhân cần có đầy đủ hóa đơn, chứng từ để xác định thu nhập tính thuế từ hoạt động chuyển nhượng bất động sản.
Bộ Tài chính yêu cầu các Cục Thuế thực hiện thông báo này và trong quá trình thực hiện, nếu gặp khó khăn, cần báo cáo kịp thời để Bộ Tài chính có thể xem xét và giải quyết.
BỘ TÀI CHÍNH Đỗ Hoàng Anh Tuấn
V/v trả lời công văn số 2408/SXD-QLN ngày
05/11//2008 của SXD thành phố Hà Nội
Cộng hoà xã hội chủ nghĩa Việt nam Độc lập - Tự do - Hạnh phúc
Hà Nội, ngày 9 tháng 12 năm 2008
Kính gửi: Sở Xây dựng thành phố Hà Nội
Bộ Xây dựng đã nhận công văn số 2408/SXD-QLN ngày 05/11/2008 từ Sở Xây dựng thành phố Hà Nội, đề nghị hướng dẫn về việc chuyển nhượng hợp đồng cho thuê nhà ở thuộc sở hữu nhà nước Sau khi xem xét, Bộ Xây dựng đã đưa ra ý kiến hướng dẫn cụ thể cho trường hợp này.
Theo quy định của Luật Nhà ở, nhà ở thuộc sở hữu nhà nước, bao gồm nhà ở xã hội và nhà ở công vụ, phải được xây dựng bằng ngân sách nhà nước Việc cho thuê nhà ở này phải đúng đối tượng và mục đích sử dụng, đồng thời không được chuyển nhượng hợp đồng thuê dưới bất kỳ hình thức nào trong suốt thời gian thuê.
Theo quy định tại các Quyết định 118/TTg và 17/2008/QĐ-TTg, UBND cấp tỉnh có trách nhiệm giải quyết việc bán nhà ở thuộc sở hữu nhà nước cho người thuê, nhằm đơn giản hóa thủ tục và tạo điều kiện thuận lợi cho người mua, dù có hợp đồng hay không, miễn là không có tranh chấp Do đó, việc ký kết hợp đồng thuê nhà ở thuộc sở hữu nhà nước chưa được cải tạo, xây dựng lại vẫn được thực hiện, kể cả với những người không đứng tên trong hợp đồng, miễn là không có tranh chấp liên quan Đề nghị Sở Xây dựng thành phố Hà Nội nghiên cứu và báo cáo UBND thành phố để triển khai thực hiện.
TL Bộ Tr-ởng Cục tr-ởng Cục Quản lý nhà và thị tr-ờng bất động sản đã ký Nguyễn Mạnh Hà
V/v bán chỉ định 02 cơ sở nhà, đất của
Bộ Tài chính trên địa bàn TP Hà Nội
CỘNG HOÀ XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập - Tự do - Hạnh phúc
Hà Nội, ngày 11 tháng 01 năm 2008
Kính gửi: - Bộ Tài chính;
- Ủy ban nhân dân thành phố Hà Nội
Thủ tướng Chính phủ đã xem xét đề nghị của Bộ Tài chính trong công văn số 17520/BTC-QLCS ngày 26 tháng 12 năm 2007 về việc bán chỉ định 02 cơ sở nhà, đất thuộc Bộ Tài chính tại thành phố Hà Nội.
1 Cho phép Bộ Tài chính bán chỉ định cơ sở nhà, đất tại số 10 Phan Huy Chú, phường Phan Chu Trinh, quận Hoàn Kiếm, thành phố Hà Nội cho Tổng công ty cổ phần Bảo Minh và bán chỉ định cơ sở nhà, đất tại số 4 Phan Huy Chú và số 7 Lý Thường Kiệt, phường Phan Chu Trinh, quận Hoàn Kiếm, thành phố Hà Nội cho Bảo hiểm Việt Nam để làm trụ sở làm việc, như đề nghị tại công văn nêu trên;
2 Giá bán tài sản trên đất, chuyển nhượng quyền sử dụng đất của cơ sở nhà, đất nêu trên phải xác định theo giá thị trường tại thời điểm bán, chuyển nhượng;
3 Số tiền thu được từ việc bán tài sản trên đất, chuyển nhượng quyền sử dụng đất các cơ sở nhà, đất nêu trên sau khi trừ đi các chi phí liên quan, Bộ Tài chính được sử dụng theo quy định tại khoản 1 Điều 8 Quyết định số 09/2007/QĐ-TTg ngày 19 tháng 01 năm 2007 của Thủ tướng Chính phủ về sắp xếp lại, xử lý nhà, đất thuộc sở hữu nhà nước;
4 Bộ Tài chính hướng dẫn Tổng công ty cổ phần Bảo Minh và Bảo hiểm Việt Nam tổ chức thực hiện việc thẩm định giá bán tài sản trên đất, chuyển nhượng quyền sử dụng đất cơ sở nhà, đất nêu trên theo quy định tại Quyết định 09/2007/QĐ-TTg ngày 19 tháng 01 năm 2007 của Thủ tướng Chính phủ về việc sắp xếp lại, xử lý nhà, đất thuộc sở hữu nhà nước./
- Tổng Công ty cổ phần Bảo Minh;
- VPCP: BTCN, PCN Văn Trọng Lý, các Vụ: KTTH, NN, Website CP;
KT THỦ TƯỚNG PHÓ THỦ TƯỚNG
V/v hỗ trợ các địa phương giải quyết các trường hợp về nhà đất theo Nghị quyết của UBTV Quốc hội
CỘNG HOÀ XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập - Tự do - Hạnh phúc
Hà Nội, ngày 21 tháng 01 năm 2008
Kính gửi: - Bộ Tài chính;
- Ủy ban nhân dân tỉnh Quảng Nam