財務(wù)應(yīng)用英語

1、Accession Tax 財產(chǎn)增值稅、財產(chǎn)增益稅Additional Tax 附加稅Admission Tax 入場稅Allowable Tax Credit 稅款可抵免稅;準予扣除稅額Amended Tax Return 修正后稅款申報書Animal Slaughter Tax 動物屠宰稅Annual Income Tax Return 年度所得稅申報表Assessed Tax. 估定稅額Assessment of Tax 稅捐估定Asset Tax 資產(chǎn)稅Back Tax 欠繳稅款;未繳稅額Business Tax （工商）營業(yè)稅;工商稅Capital Tax 資本稅:按資本額稽征;指資

2、本利得稅和資本轉(zhuǎn)讓稅（縮CTT）資本轉(zhuǎn)讓稅Capital Transfer Tax 資本轉(zhuǎn)移稅;資本過戶稅Company Income Tax / Company Tax 公司所得稅Corporate Profit Tax / Corporation Profit Tax 公司利潤稅;公司利得稅Corporate Profits After Taxes 公司稅后利潤（額）;公司稅后收益（額）Corporate Profits Before Taxes 公司稅前利潤（額）;公司稅前收益（額）Corporation Tax Act 公司稅法Corporation Tax Rate 公司稅稅率Def

3、erred Income Tax 遞延所得稅Deferred Income Tax Liability 遞延所得稅負債Deferred Tax 遞延稅額;遞延稅額Development Tax 開發(fā)稅;發(fā)展稅Direct Tax 直接稅Dividend Tax 股利稅;股息稅Earnings After Tax （縮EAT）(納)稅后盈利;（納）稅后收益（額）Earnings Before Interest and Tax （縮EBIT）繳付息稅前收益額;息稅前利潤Effective Tax Rate 實際稅率Employment Tax 就業(yè)稅;職業(yè)稅;雇用稅Entertainment Ta

4、x 娛樂稅;筵席捐Estate Tax 遺產(chǎn)稅Estimated Income Tax Payable 估計應(yīng)付所得稅;預(yù)估應(yīng)付所得稅Estimated Tax 估計稅金Exchange Tax 外匯稅Excise Tax 國內(nèi)稅;國內(nèi)貨物稅營業(yè)稅;執(zhí)照稅Export Tax 出口稅Export Tax Relief 出口稅額減免Factory Payroll Taxes 工廠工薪稅Factory Tax 產(chǎn)品出廠稅Fine for Tax Overdue 稅款滯納金Fine on Tax Makeup 補稅罰款Franchise Tax 特許經(jīng)營稅;專營稅Free of Income Tax

5、 （縮f.i.t.）免付所得稅Import Tax 進口稅Income Before Interest and Tax 利息前和稅前收益Income After Taxes 稅后收益;稅后利潤Income Tax （縮IT）所得稅Income Tax Benefit 所得稅可退稅款I(lǐng)ncome Tax Credit 所得稅稅額抵免Income Tax Deductions 所得稅扣款;所得稅減除額Income Tax Exemption 所得稅免除額Income Tax Expense 所得稅費用Income Tax Law 所得稅法Income Tax Liability 所得稅負債Inco

6、me Tax on Enterprises 企業(yè)所得稅Income Tax Payable 應(yīng)付所得稅Income Tax Prepaid 預(yù)交所得稅Income Tax Rate 所得稅率Income Tax Return 所得稅申報表Income Tax Surcharge 所得附加稅Income Tax Withholding 所得稅代扣Increment Tax;Tax on Value Added 增值稅Individual Income Tax Return 個人所得稅申報表Individual Tax 個人稅Inheritance Tax 繼承稅;遺產(chǎn)稅;遺產(chǎn)繼承稅Investm

7、ent Tax Credit （縮ITC/I.T.C.）投資稅款減除額;投資稅款寬減額;投資減稅額Liability for Payroll Taxes 應(yīng)付工薪稅Local Tax / Rates 地方稅Luxury Tax 奢侈（品）稅Marginal Tax Rate 邊際稅率Notice of Tax Payment 繳稅通知;納稅通知書Nuisance Tax 繁雜捐稅;小額消費品稅Payroll Tax 工薪稅;工資稅;工薪稅Payroll Tax Expense 工薪稅支出;工資稅支出Payroll Tax Return 工薪所得稅申報書;工資所得稅申報書Personal Inc

8、ome Tax 個人所得稅Personal Income Tax Exemption 個人所得稅免除Personal Tax 對人稅;個人稅;直接稅Prepaid Tax 預(yù)付稅捐Pretax Earnings 稅前收益;稅前盈余;稅前盈利Pretax Income 稅前收入;稅前收益;稅前所得Pretax Profit 稅前利潤Product Tax 產(chǎn)品稅Production Tax 產(chǎn)品稅;生產(chǎn)稅Profit Tax 利得稅;利潤稅Progressive Income Tax 累進所得稅;累退所得稅Progressive Income Tax rate 累進所得稅率Progressive

9、 Tax 累進稅Progressive Tax Rate 累進稅率Property Tax 財產(chǎn)稅Property Tax Payable 應(yīng)付財產(chǎn)稅Property Transfer Tax 財產(chǎn)轉(zhuǎn)讓稅Rate of Taxation;Tax Rate 稅率Reserve for Taxes 稅捐準備（金）納稅準備（金）Retail Taxes 零售稅Sales Tax 銷售稅;營業(yè)稅Tax Accountant 稅務(wù)會計師Tax Accounting 稅務(wù)會計Tax Accrual Workpaper 應(yīng)計稅金計算表Tax Accruals 應(yīng)計稅金;應(yīng)計稅款Tax Accrued / A

10、ccrued Taxes 應(yīng)計稅收Tax Administration 稅務(wù)管理Tax Audit 稅務(wù)審計;稅務(wù)稽核Tax Authority 稅務(wù)當(dāng)局Tax Benefit 納稅利益Tax Benefit Deferred 遞延稅款抵免Tax Bracket 稅（收等）級;稅別;稅階;稅檔Tax Collector 收稅員Tax Credits 稅款扣除數(shù);稅款減除數(shù)Tax Deductible Expense 稅收可減費用Tax Deductions 課稅所得額扣除數(shù)Tax Due （到期）應(yīng)付稅款Tax Evasion 逃稅;漏稅;偷稅Tax Exemption / Exemption

11、 of Tax/ Tax Free 免稅（額）Tax Law 稅法Tax Liability 納稅義務(wù)Tax Loss 納稅損失;稅損Tax on Capital Profit 資本利得稅;資本利潤稅Tax on Dividends 股息稅;紅利稅Tax Payment 支付稅款;納稅Tax Penalty 稅務(wù)罰款Tax Rate Reduction 降低稅率Tax Rebate （出口）退稅Tax Refund 退還稅款Tax Return 稅款申報書;納稅申報表Tax Savings 稅金節(jié)約額Tax Withheld 扣繳稅款;已預(yù)扣稅款Tax Year 課稅年度;納稅年度Taxabl

12、e 可征稅的;應(yīng)納稅的Taxable Earnings 應(yīng)稅收入Taxable Income （縮TI）可征稅收入（額）;應(yīng)（課）稅所得（額）;應(yīng)（課）稅收益（額）Taxable Profit 應(yīng)（課）稅利潤Taxation Guideline 稅務(wù)方針;稅務(wù)指南Taxes Payable 應(yīng)繳稅金，應(yīng)付稅款Tax-exempt Income 免稅收入;免稅收益;免稅所得Tax-free Profit 免稅利潤Taxpayer 納稅人Transaction Tax 交易稅;流通稅Transfer Tax 轉(zhuǎn)讓稅;過戶稅交易稅Turnover Tax 周轉(zhuǎn)稅;交易稅Undistributed T

13、axable Income 未分配課稅所得;未分配應(yīng)稅收益Untaxed Income 未納稅所得;未上稅收益Use Tax 使用稅Value Added Tax （縮VAT）增值稅Wage Bracket Withholding Table 工新階層扣稅表Withholding Income Tax 預(yù)扣所得稅;代扣所得稅Withholding of Tax at Source 從源扣繳稅款Withholding Statement 扣款清單;扣繳憑單Withholding Tax 預(yù)扣稅款Withholding Tax Form （代扣所得稅表）English Language Word

14、or Term Chinese Language Word or TermINDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣繳個人所得稅報告表Withholding agents file number 扣繳義務(wù)人編碼Date of filing 填表日期Day 日Month 月Year 年Monetary Unit 金額單位RMB Yuan 人民幣 元This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF TH

15、E PEOPLES REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the local tax authorities within seven days after the end of the taxable month.根據(jù)中華人民共和國個人所得稅法 第九條的規(guī)定，制定本表，扣繳義務(wù)人應(yīng)將本月扣繳的稅款在次月七日內(nèi)繳入國庫，并向當(dāng)?shù)囟悇?wù)機關(guān)報送本表。Withholding agents nam

16、e 扣繳義務(wù)人名稱Address 地址Telephone Number 電話Tax payers name 納稅義務(wù)人姓名Tax payers file number 納稅人編碼Units name and Address 工作單位及地址Categories of income 所得項目Income period 所得時間Revenue 收入額Renminbi (RMB) 人民幣Foreign currency 外幣Name of currency 貨幣名稱Amount 金額Exchange rate 外匯牌價Renminbi (RMB) converted into 折合人民幣Total 人

17、民幣合計Deductions 減費用額Taxable Income 應(yīng)納稅所得額Tax rate 稅率Quick calculation deduction 速算扣除數(shù)Amount of tax withheld 扣繳所得稅額Tax certificate number 完稅證字號Date of tax payment 納稅日期In case the tax certificate is filled out by withholding agent, this return should be submitted together with 如果由扣繳義務(wù)人填寫完稅證，應(yīng)在送此表時附完稅證副

18、聯(lián)-份Withholding total amount yuan 合計扣繳金額-元Declaration by Withholding agent 扣繳義務(wù)人聲明I declare that the return is filled out in accordance with the INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA, and I believe that the Statements contained in this return are true, correct and complete. 我聲明：此

19、扣繳申報報表是根據(jù)中華人民共和國個人所得稅法的規(guī)定填報的，我確信它是真實的，可靠的，完整的。Signature 簽字General Accountant (signature) 會計主管人簽字Responsible officer (signature) 負責(zé)人簽字Withholding agent (seal) 扣繳單位（或個人）蓋章For official use 由以下稅務(wù)機關(guān)填寫Value Added Tax Payable Statement （應(yīng)交增值稅明細表）English Language Word or Term Chinese Language Word or TermNa

20、me of enterprise 編制單位Items 項目Line No. 行次Current Month 本月數(shù)Current Year Cumulative Amount 年末累計數(shù)Amount not yet deducted at beginning of year (represented by a - sign) 年初未抵扣數(shù)（用-反映）VAT on sales 銷項稅額VAT Refund for exported goods 出口退稅Amount transferred out from VAT on purchase 進項稅額轉(zhuǎn)出數(shù)Transfer out overpaid

21、VAT 轉(zhuǎn)出多交增值稅VAT on purchase 進項稅額VAT Paid 已交稅金Tax reduced and exempted 減免稅款VAT payable on domestic sales offset against VAT on purchase for export sales 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Transfer out unpaid VAT 轉(zhuǎn)出未交增值稅Amount not deducted at end of period (represented by a - sign) 期末未抵扣數(shù)（用-號反映）VAT unpaid 未交增值稅Amount unpaid

22、at beginning of year (amount overpaid represented by a - sign) 年初未交數(shù)（多交數(shù)以-號反映）Amount transfer in at current period (amount overpaid represented by a - sign) 本期轉(zhuǎn)入數(shù)（多交數(shù)以-號反映）Amount paid at current period 本期已交數(shù)Amount unpaid at end of period (amount overpaid represented by a - sign) 期末未交數(shù)（多交數(shù)以-號反映）Head

23、of unit 單位負責(zé)人Finance employee in charge 財務(wù)負責(zé)人Double-check 復(fù)核Prepared by 制表Enterprise Income Tax - Annual Tax Return （企業(yè)所得稅年度申報表）English Language Word or Term Chinese Language Word or TermIncome Tax on Enterprises Annual Tax Return 企業(yè)所得稅年度納稅申報表Taxation period 稅款所屬時間Monetary Unit 金額單位Taxpayers registr

24、ation number 納稅人識別號Taxpayers Name 納稅人名稱Taxpayers Address 納稅人地址Zip code (postcode) 郵政編碼Type of business 登記注冊類型Industry type 行業(yè)Taxpayers bank 納稅人開戶銀行Bank account number 賬號Gross revenue 收入總額Line No. 行次Items 項目Business income 銷售（營業(yè)）收入Less: Sales return 減：銷售退回Depreciation allowance 折扣與折讓Net operating rev

25、enue 銷售（營業(yè)）收入凈額Amount of exempt income included 其中：免稅的銷售（營業(yè)）收入Income from royalties 特許權(quán)使用費收益Investment income 投資收益Net income in investment transfer 投資轉(zhuǎn)讓凈收益Rental net income 租賃凈收益Exchange net income 匯兌凈收益Net income from asset/inventory surplus 資產(chǎn)盤盈凈收益Subsidy income 補貼收入Other income 其他收入Final. total i

26、ncome 收入總額合計Operating expenses 銷售（營業(yè)）成本Sales tax 銷售稅金及附加Total period expenses 期間費用合計Deduction items 扣除項目Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中：工資薪金 職工福利費、職工工會經(jīng)費、職工教育經(jīng)費Depreciation of fixed assets 固定資產(chǎn)折舊Amortisation on intangible assets and

27、 deferred assets 無形資產(chǎn)、遞延資產(chǎn)攤銷Research and development expenses 研究開發(fā)費用Net interest expense 利息凈支出Exchange net loss 匯兌凈損失Rental net expense 租金凈支出Head office administrative expense 上繳總機構(gòu)管理費Entertainment expenses 業(yè)務(wù)招待費Taxation expense 稅金Loss on bad debts 壞賬損失Additional bad debts provision for prior year 增

28、提的壞賬準備金Net loss due to inventory shortage, spoilage and obsolescence 資產(chǎn)盤虧、毀損和報廢凈損失Net loss in investment transfer 投資轉(zhuǎn)讓凈損失National insurance payment 社會保險繳款Workers insurance expense 勞動保護費Advertising expenditure 廣告支出Donations Contributed 捐贈支出Auditing, consulting and litigation expenses 審計、咨詢、訴訟費Travell

29、ing expenses 差旅費Conference expenses 會議費Transportation, packing, handling and insurance exhibition expense on sales 運輸、裝卸、包裝、保險展覽等銷售費用Bankruptcy compensation cost 礦產(chǎn)資源補償費Other deductible expense items 其他扣除費用項目Taxable income calculation 應(yīng)納稅所得額的計算Income before tax adjustment 納稅調(diào)整前所得Plus: Adjustment for

30、 additional tax payment 加：納稅調(diào)整增加額Including salary bonus tax adjustmentAdjustment to tax payment for employee benefits , employee labor union dues, employee education expense. 其中：工資薪金納稅調(diào)整額職工福利費、職工工會經(jīng)費和職工教育經(jīng)費的納稅調(diào)整額Interest expense tax payment adjustment amount 利息支出納稅調(diào)整額Entertainment expenses tax adjus

31、tment amount 業(yè)務(wù)招待費納稅調(diào)整額Advertising expenditure tax payment adjustment amount 廣告支出納稅調(diào)整額Tax adjustment for contribution expenditure 贊助支出納稅調(diào)整額Donations Contributed Tax Adjustment 捐贈支出納稅調(diào)整額Tax adjustment for depreciation and amortisation expenditure 折舊、攤銷支出納稅調(diào)整額Loss on bad debts tax payment adjustment a

32、mount 壞賬損失納稅調(diào)整額Provision for bad debts tax payment adjustment amount 壞賬準備納稅調(diào)整額Penalties paid for late late tax payment 罰款、罰金或滯納金Inventory revaluation reserve 存貨跌價準備Short term investments depreciation reserve 短期投資跌價準備Long term investments depreciation reserve 長期投資減值準備Plus other taxable items adjustme

33、nt 其他納稅調(diào)整增加項目Less: Deduction for tax adjustment 減：納稅調(diào)整減少額Including research and development expenses 其中：研究開發(fā)費用附加扣除額Other tax deductible items 其他納稅調(diào)整減少項目After tax adjusted income 納稅調(diào)整后所得Less: Prior year deficiency 減：彌補以前年度虧損Less: tax-exempt income 減：免稅所得Including government loan interest income 其中：國債

34、利息所得Tax free income subsidy 免稅的補貼收入Tax free investment income 免于補稅的投資收益Tax free technology transfer income 免稅的技術(shù)轉(zhuǎn)讓收益Other tax free income 其他免稅所得Taxable Income 應(yīng)納稅所得額Applicable tax rate 適用稅率Income tax payable 應(yīng)繳所得稅額Less: amount overpaid at beginning of period 減：期初多繳所得稅額Prepaid income tax 已預(yù)繳的所得稅額Tax

35、allowance for domestic investment 應(yīng)補稅的境內(nèi)投資收益的抵免稅額Tax allowance for foreign investment 應(yīng)補稅的境外投資收益的抵免稅額Approved income tax reduction 經(jīng)批準減免的所得稅額Taxpayers representatives seal 納稅人代表簽章Taxpayers units seal 納稅人單位公章Date 日期Agents company seal 代理申報中介機構(gòu)簽章Responsible person 經(jīng)辦人Registered number of responsible p

36、erson 經(jīng)辦人執(zhí)業(yè)證件號碼Completed by tax authority 以下由稅務(wù)機關(guān)填寫Date return receive 受理申報日期Person approving 審核人Date of approval 審核日期Tax Authoritys Seal 受理申報稅務(wù)機關(guān)公章Excise tax, tax return 營業(yè)稅納稅申報表Date of filing 填表日期Taxpayers registration number 納稅人識別號Renminbi (yuan,jiao,fen) 元（列至角分）Taxpayers Name 納稅人名稱Taxation perio

37、d 稅款所屬時間Tax Items 稅目Operating items 經(jīng)營項目Turnover 營業(yè)額Total Income 全部收入Tax exempt items 不征稅項目Abatement item 減除項目Tax reduced items 減免稅項目Turnover tax payable 應(yīng)稅營業(yè)額Current Period 本期Tax amount payable 應(yīng)納稅額Less tax paid 減免稅額If this return is filled by tax payer, the following should be completed by that ta

38、x payer. 如納稅人填報，由納稅人填寫以下各欄General Accountant (seal) 會計主管（簽章）Tax payer (seal) 納稅人（公章）If this return is filled by an authorized agent, following should be completed by that agent. 如委托代理人填報，由代理人填寫以下各欄Agents Name 代理人名稱Address 地址Agents seal 代理人（公章）Completed by tax authority 以下由稅務(wù)機關(guān)填寫Received by tax autho

39、rity 收到申報表日期Received by 接收人Tax return for stamp tax 印花稅納稅申報表Taxpayers registration number 納稅人識別號Taxpayers Name 納稅人名稱Taxation period 稅款所屬時間Tax payment receipt 應(yīng)稅憑證名稱Number of units 件數(shù)Applicable tax rate 適用稅率Amount tax paid 已納稅額Stamp purchases information 購花貼情況Stamps on hand at beginning of period 上期結(jié)

40、存Current period purchases 本期購進Current period use 本期貼花Current Period balance 本期結(jié)存If this return if filled by a tax payer, the following should be completed by that tax payer.如納稅人填報，由納稅人填寫以下各欄General Accountant (seal) 會計主管（簽章）Tax payer (seal) 納稅人（公章）If this return is filled by an authorizedagent .the

41、following should be completed by that agent如委托代理人填報，由代理人填寫以下各欄Agents Name 代理人名稱Agents address 代理人地址Agents seal 代理人（公章）Completed by tax authority 以下由稅務(wù)機關(guān)填寫Received by tax authority 收到申報表日期Annual Income Tax return for Foreign Companies 外商投資企業(yè)和外國企業(yè)年度所得稅申報表Tax year 納稅年度This return is designed in accorda

42、nce with the provisions of Article of 16 and Detailed rules and Regulations of Article 95 of FOREIGN INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA. The company should fill the return and turn it over to the local tax authorities within four months of fiscal year end. The financ

43、ial accounts certificate public accounts (China) audits report and related explanation should be attached. 根據(jù)中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法第十六條及其實施細則第九十五條的規(guī)定，特制定本表，你企業(yè)應(yīng)當(dāng)納稅年度終了后4個月內(nèi)如實填寫本表，報送當(dāng)?shù)囟悇?wù)機關(guān)，并附送財務(wù)會計報表、中國注冊會計師查賬報告及有關(guān)的說明材料。Zip code (postcode) 郵政編碼Industry type 行業(yè)Date trading commenced 開始生產(chǎn)、經(jīng)營日期Profit mak

44、ing year 開始獲利年度Bank account 銀行賬號Net revenue 收入凈額Deduction 扣除額Taxable income calculation 應(yīng)納稅所得額的計算Approved taxable income calculation 核定應(yīng)納稅所得額的計算Company income tax payable calculation 應(yīng)納企業(yè)所得稅額的計算Local income tax payable calculation 應(yīng)納地方所得稅額的計算Items 項目Net amount of current year merchandise sales or bu

45、siness income 本年銷售（銷貨）或營業(yè)收入凈額Current year operating expense (for merchandise sales or business income) 本年銷售（銷貨）或營業(yè)成本Current year finance, administration and overhead expenses relating to merchandise sales or business 本年度銷售（銷貨）或營業(yè)費用、財務(wù)費用及管理費用Current year tax expense relating to merchandise sales or business operations 本年度銷售（銷貨）或營業(yè)稅金Deduction total 扣除額合計Including entertainment expenses 其中：交際應(yīng)酬費Salary and welfare fund expense 工資、福利費Rental