稅收英語詞匯

1、稅務專用英語詞匯State Administration for Taxation 國家稅務總局  Local Taxation bureau 地方稅務局 Business Tax 營業(yè)稅 Individual Income Tax 個人所得稅 Income Tax for Enterprises企業(yè)所得稅 Income Tax for Enterprise

2、s with Foreign Investment and Foreign Enterprises外商投資企業(yè)和外國企業(yè)所得稅 tax returns filing 納稅申報 taxes payable 應交稅金 the assessable period for tax payment 納稅期限 the timing of tax liabili

3、ty arising 納稅義務發(fā)生時間 consolidate reporting 合并申報 the local competent tax authority 當?shù)刂鞴芏悇諜C關 the outbound business activity 外出經營活動 Tax Inspection Report 納稅檢查報告 tax avoidance 逃稅 tax

4、60;evasion 避稅 tax base 稅基 refund after collection 先征后退 withhold and remit tax 代扣代繳 collect and remit tax 代收代繳 income from authors remuneration 稿酬所得 income from remunerati

5、on for personal service 勞務報酬所得 income from lease of property 財產租賃所得 income from transfer of property 財產轉讓所得 contingent income 偶然所得 resident 居民 non-resident 非居民 tax year 納

6、稅年度  temporary trips out of 臨時離境 flat rate 比例稅率 withholding income tax 預提稅 withholding at source 源泉扣繳 State Treasury 國庫 tax preference 稅收優(yōu)惠 the first profit-making y

7、ear 第一個獲利年度 refund of the income tax paid on the reinvested amount 再投資退稅 export-oriented enterprise 出口型企業(yè) technologically advanced enterprise 先進技術企業(yè)Special Economic Zone 經濟特區(qū)tax exemption 免稅

8、 Tax Exemption Certificate 免稅證明書tax heldover 延緩繳納的稅款 tax holiday 免稅期 tax in default 拖欠稅款tax investigation稅務調查 tax liability 納稅責任；稅務負擔tax payable應繳稅款body corporate 法團；法人團體保護關稅（Protective Tariff） 保稅制度（Bonded System） 布魯塞爾估價定義（Brussels Definition of Value BDV） 差別關稅（Differential Duties） 差價關稅（Variable Imp

9、ort Levies） 產品對產品減稅方式（Product by Product Reduction of Tariff）超保護貿易政策（Policy of Super-protection） 成本(Cost） 出廠價格（Cost Price） 初級產品（Primary Commodity） 初級產品的價格（The Price of Primang Products） 出口補貼（Export Subsidies） 出口退稅（Export Rebates）從量稅（Specific Duty） 從價（Ad Valorem） 從價關稅（Ad Valorem Duties）反補貼稅（Counter V

10、ailing Duties） 反傾銷（Anti-Dumping） 反傾銷稅（Anti-dumping Duties） 關稅（Customs Duty） 關稅和貿易總協(xié)定（The General Agreement On Tariffs And Trade）關稅配額（Tariff Quota）自主關稅（Autonomous Tariff)最惠國稅率(The Most-favoured-nation Rate of Duty)優(yōu)惠稅率（Preferential Rate)標題：能介紹一下營業(yè)稅的知識嗎TOPIC: Would you please give the general introduc

11、tion of the business tax?對話內容：納稅人：我公司馬上就要營業(yè)了，能介紹一下營業(yè)稅的知識嗎？Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?稅務局：盡我所能吧！一般地說，提供應稅業(yè)務、轉讓無形資產和出賣不動產都要交納營業(yè)稅。Tax official: I will try my best. Generally speaking ,the business tax is levied

12、 on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .納稅人：什么是應稅業(yè)務？Taxpayer: what do you mean by the taxable services?稅務局：稅法有明確的規(guī)定。比如交通運輸、建筑安裝、金融保險等。不包括加工、修理、修配業(yè)務，因為它們要繳增值稅。Tax official: they are the definite items stipulated by the law, such as th

13、e transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.納稅人：不動產好理解，無形資產指什么？Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible as

14、set?稅務局：指各種專有權，如專利權、專有技術版權、商標等。Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.納稅人：計稅收入如何確定？Taxpayer: what about the tax base?稅務局：大多數(shù)情況下指全部價款包括價外費用。Tax official: in most case, it is the total consideration received, including

15、 additional fees and charges.納稅人：預收的價款也計算在內嗎？Taxpayer: does that include the turnover received in advance?稅務局：對于無形資產和不動產是這樣。Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .納稅人：無償贈送吶？Taxpayer: and what about the donation?稅務局：不動產的無償贈送要視同銷售，不過計稅額要經過核定。

16、Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.納稅人：收款是外幣怎么辦？Taxpayer: what can we do if we receive turnover in the form of foreign currency?稅務局：按收入當日或當月一日的匯率換算。Tax official: you can transfer the foreign

17、currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .納稅人：營業(yè)稅稅率是多少？Taxpayer: how about the tax rate?稅務局：一般是3%到達5%，娛樂業(yè)是5%到20%。Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.納稅人：您說的

18、對我太有幫助了，謝謝！Taxpayer: what you have said is very helpful, thank you Accession Tax   財產增值稅、財產增益稅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 T

19、ax 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<美>按資本額稽征<英>指資本利得稅和資本轉讓稅（【縮】CTT）<英>資本轉讓稅Capital Transfer Tax  資本轉移稅資本

20、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  <美>公司稅后利潤（額）公司稅后收益（額）Corporate Profits Before Taxes  <美>公司稅前利潤（額）公司稅前收益（額）Corporation Tax Act  <美>公司稅法

21、Corporation Tax Rate  公司稅稅率Deferred 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）Earn

22、ings 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 Tax  娛樂稅筵席捐Estate Tax  遺產稅Estimated Income Tax Payable  估計應付所得稅預估應付所得稅Estimated Tax  估計稅金Exchange Tax  外匯

23、稅Excise Tax  國內稅國內貨物稅營業(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  特許經營稅專營稅Free of Income Tax  （【縮

24、】f.i.t.）<美>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Income 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 Exemp

25、tion  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Income Tax on Enterprises  企業(yè)所得稅Income Tax Payable  應付所得稅Income Tax Prepaid  預交所得稅Income Tax Rate  所得稅率Income Tax Return  所得稅申

26、報表Income Tax Surcharge  所得附加稅Income Tax Withholding  所得稅代扣Increment TaxTax 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  <美>繼承稅遺產稅遺產繼承稅Investment Tax Credit  （【縮】ITC/I.T.C.）<

27、美>投資稅款減除額投資稅款寬減額投資減稅額Liability for Payroll Taxes  應付工薪稅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  <美>繁雜捐稅小額消費品稅Payroll Tax  工薪稅工資稅<美>工薪稅Payroll Tax E

28、xpense  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 Income 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

29、 Profit  稅前利潤Product Tax  產品稅Production Tax  產品稅生產稅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 Tax  累進稅Progressive Tax Rate  累進稅率Property Tax  財產稅Property

30、Tax Payable  應付財產稅Property Transfer Tax  財產轉讓稅Rate of TaxationTax 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  稅務會計師Tax Accounting  稅務會計Tax Accrual Workpaper  應計稅金計

31、算表Tax Accruals  應計稅金應計稅款Tax Accrued / Accrued Taxes  應計稅收Tax Administration  稅務管理Tax Audit  稅務審計稅務稽核Tax Authority  稅務當局Tax Benefit  <美>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 

32、60;收稅員Tax Credits  <美>稅款扣除數(shù)稅款減除數(shù)Tax Deductible Expense  稅收可減費用Tax Deductions  <美>課稅所得額扣除數(shù)Tax Due  （到期）應付稅款Tax Evasion  逃稅漏稅偷稅Tax Exemption / Exemption of Tax/ Tax Free  免稅（額）Tax Law  稅法Tax Liability  納稅義務Tax

33、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

34、節(jié)約額Tax Withheld  扣繳稅款已預扣稅款Tax Year  課稅年度納稅年度Taxable  可征稅的應納稅的Taxable Earnings  應稅收入Taxable Income  （【縮】TI）可征稅收入（額）應（課）稅所得（額）應（課）稅收益（額）Taxable Profit  應（課）稅利潤Taxation Guideline  稅務方針稅務指南Taxes Payable  應繳稅金，應付稅款Tax-exempt

35、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  轉讓稅過戶稅交易稅Turnover Tax  周轉稅交易稅Undistributed Taxable Income  未分配課稅所得未分配應稅收益Untaxed Income  未納稅所得未上稅收益Use Tax  使用稅Value Ad

36、ded Tax  （【縮】VAT）增值稅Wage Bracket Withholding Table  工新階層扣稅表Withholding Income Tax  <美>預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  預扣稅款Withholding Tax Form （代扣所得稅表）English Language Word

37、 or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣繳個人所得稅報告表Withholding agents file number 扣繳義務人編碼Monetary Unit 金額單位Annual Income Tax Return 年度所得稅申報表Asset Tax 資產稅Quick calculation deduction 速算扣除數(shù)Current Month 本月數(shù) Current Year Cumulative Amount 年末累計數(shù)VAT on sale

38、s 銷項稅額 VAT Refund for exported goods 出口退稅 Amount transferred out from VAT on purchase 進項稅額轉出數(shù) Transfer out overpaid VAT 轉出多交增值稅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 出口抵減內銷商品應納稅額Transfer out unpaid VAT 轉出未交增值稅 Amount not deducted at end of period (represented by a