Tax Form Words 税收报表词汇.docx

1、Tax Form Words 税收报表词汇Tax Form Words 税收报表词汇 Withholding Tax Form （代扣所得税表） English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表 Withholding agents file number 扣缴义务人编码 Date of filing 填表日期 Day 日 Month 月 Year 年 Monetary Unit 金额单位 RMB Yuan 人民币 元 T

2、his return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE 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 th

3、e taxable month. 根据中华人民共和国个人所得税法 第九条的规定，制定本表，扣缴义务人应将本月扣缴的税款在次月七日内缴入国库，并向当地税务机关报送本表。 Withholding agents name 扣缴义务人名称 Address 地址 Telephone Number 电话 Tax payers name 纳税义务人姓名 Tax payers file number 纳税人编码 Units name and Address 工作单位及地址 Categories of income 所得项目 Income period 所得时间 Revenue 收入额 Renminbi (RM

4、B) 人民币 Foreign currency 外币 Name of currency 货币名称 Amount 金额 Exchange rate 外汇牌价 Renminbi (RMB) converted into 折合人民币 Total 人民币合计 Deductions 减费用额 Taxable Income 应纳税所得额 Tax rate 税率 Quick calculation deduction 速算扣除数 Amount of tax withheld 扣缴所得税额 Tax certificate number 完税证字号 Date of tax payment 纳税日期 In cas

5、e the tax certificate is filled out by withholding agent, this return should be submitted together with 如果由扣缴义务人填写完税证，应在送此表时附完税证副联-份 Withholding total amount yuan 合计扣缴金额-元 Declaration by Withholding agent 扣缴义务人声明 I declare that the return is filled out in accordance with the INDIVIDUAL INCOME TAX LA

6、W OF THE PEOPLES REPUBLIC OF CHINA, and I believe that the Statements contained in this return are true, correct and complete. 我声明：此扣缴申报报表是根据中华人民共和国个人所得税法的规定填报的，我确信它是真实的，可靠的，完整的。 Signature 签字 General Accountant (signature) 会计主管人签字 Responsible officer (signature) 负责人签字 Withholding agent (seal) 扣缴单位（或

7、个人）盖章 For official use 由以下税务机关填写 Value Added Tax Payable Statement （应交增值税明细表） English Language Word or Term Chinese Language Word or Term Name of enterprise 编制单位 Items 项目 Line No. 行次 Current Month 本月数 Current Year Cumulative Amount 年末累计数 Amount not yet deducted at beginning of year (represented by a

8、 - sign) 年初未抵扣数（用-反映） VAT on sales 销项税额 VAT Refund for exported goods 出口退税 Amount transferred out from VAT on purchase 进项税额转出数 Transfer out overpaid VAT 转出多交增值税 VAT on purchase 进项税额 VAT Paid 已交税金 Tax reduced and exempted 减免税款 VAT payable on domestic sales offset against VAT on purchase for export sa

9、les 出口抵减内销产品应纳税额 Transfer out unpaid VAT 转出未交增值税 Amount not deducted at end of period (represented by a - sign) 期末未抵扣数（用-号反映） VAT unpaid 未交增值税 Amount unpaid at beginning of year (amount overpaid represented by a - sign) 年初未交数（多交数以-号反映） Amount transfer in at current period (amount overpaid represente

10、d by a - sign) 本期转入数（多交数以-号反映） Amount paid at current period 本期已交数 Amount unpaid at end of period (amount overpaid represented by a - sign) 期末未交数（多交数以-号反映） Head of unit 单位负责人 Finance employee in charge 财务负责人 Double-check 复核 Prepared by 制表 Enterprise Income Tax - Annual Tax Return （企业所得税年度申报表） Englis

11、h Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax Return 企业所得税年度纳税申报表 Taxation period 税款所属时间 Monetary Unit 金额单位 Taxpayers registration number 纳税人识别号 Taxpayers Name 纳税人名称 Taxpayers Address 纳税人地址 Zip code (postcode) 邮政编码 Type of business 登记注册类型 Industry type 行业

12、 Taxpayers bank 纳税人开户银行 Bank account number 账号 Gross revenue 收入总额 Line No. 行次 Items 项目 Business income 销售（营业）收入 Less: Sales return 减：销售退回 Depreciation allowance 折扣与折让 Net operating revenue 销售（营业）收入净额 Amount of exempt income included 其中：免税的销售（营业）收入 Income from royalties 特许权使用费收益 Investment income 投资收

13、益 Net income in investment transfer 投资转让净收益 Rental net income 租赁净收益 Exchange net income 汇兑净收益 Net income from asset/inventory surplus 资产盘盈净收益 Subsidy income 补贴收入 Other income 其他收入 Final. total income 收入总额合计 Operating expenses 销售（营业）成本 Sales tax 销售税金及附加 Total period expenses 期间费用合计 Deduction items 扣除

14、项目 Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中：工资薪金 职工福利费、职工工会经费、职工教育经费 Depreciation of fixed assets 固定资产折旧 Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销 Research and development expenses 研究开发费用 Net interest expense 利息净支出 Ex

15、change net loss 汇兑净损失 Rental net expense 租金净支出 Head office administrative expense 上缴总机构管理费 Entertainment expenses 业务招待费 Taxation expense 税金 Loss on bad debts 坏账损失 Additional bad debts provision for prior year 增提的坏账准备金 Net loss due to inventory shortage, spoilage and obsolescence 资产盘亏、毁损和报废净损失 Net lo

16、ss in investment transfer 投资转让净损失 National insurance payment 社会保险缴款 Workers insurance expense 劳动保护费 Advertising expenditure 广告支出 Donations Contributed 捐赠支出 Auditing, consulting and litigation expenses 审计、咨询、诉讼费 Travelling expenses 差旅费 Conference expenses 会议费 Transportation, packing, handling and ins

17、urance exhibition expense on sales 运输、装卸、包装、保险展览等销售费用 Bankruptcy compensation cost 矿产资源补偿费 Other deductible expense items 其他扣除费用项目 Taxable income calculation 应纳税所得额的计算 Income before tax adjustment 纳税调整前所得 Plus: Adjustment for additional tax payment 加：纳税调整增加额 Including salary bonus tax adjustment Adj

18、ustment to tax payment for employee benefits , employee labor union dues, employee education expense. 其中：工资薪金纳税调整额职工福利费、职工工会经费和职工教育经费的纳税调整额 Interest expense tax payment adjustment amount 利息支出纳税调整额 Entertainment expenses tax adjustment amount 业务招待费纳税调整额 Advertising expenditure tax payment adjustment

19、amount 广告支出纳税调整额 Tax adjustment for contribution expenditure 赞助支出纳税调整额 Donations Contributed Tax Adjustment 捐赠支出纳税调整额 Tax adjustment for depreciation and amortisation expenditure 折旧、摊销支出纳税调整额 Loss on bad debts tax payment adjustment amount 坏账损失纳税调整额 Provision for bad debts tax payment adjustment amo

20、unt 坏账准备纳税调整额 Penalties paid for late late tax payment 罚款、罚金或滞纳金 Inventory revaluation reserve 存货跌价准备 Short term investments depreciation reserve 短期投资跌价准备 Long term investments depreciation reserve 长期投资减值准备 Plus other taxable items adjustment 其他纳税调整增加项目 Less: Deduction for tax adjustment 减：纳税调整减少额 I

21、ncluding research and development expenses 其中：研究开发费用附加扣除额 Other tax deductible items 其他纳税调整减少项目 After tax adjusted income 纳税调整后所得 Less: Prior year deficiency 减：弥补以前年度亏损 Less: tax-exempt income 减：免税所得 Including government loan interest income 其中：国债利息所得 Tax free income subsidy 免税的补贴收入 Tax free investm

22、ent income 免于补税的投资收益 Tax free technology transfer income 免税的技术转让收益 Other tax free income 其他免税所得 Taxable Income 应纳税所得额 Applicable tax rate 适用税率 Income tax payable 应缴所得税额 Less: amount overpaid at beginning of period 减：期初多缴所得税额 Prepaid income tax 已预缴的所得税额 Tax allowance for domestic investment 应补税的境内投资收

23、益的抵免税额 Tax allowance for foreign investment 应补税的境外投资收益的抵免税额 Approved income tax reduction 经批准减免的所得税额 Taxpayers representatives seal 纳税人代表签章 Taxpayers units seal 纳税人单位公章 Date 日期 Agents company seal 代理申报中介机构签章 Responsible person 经办人 Registered number of responsible person 经办人执业证件号码 Completed by tax au

24、thority 以下由税务机关填写 Date return receive 受理申报日期 Person approving 审核人 Date of approval 审核日期 Tax Authoritys Seal 受理申报税务机关公章 Excise tax, tax return 营业税纳税申报表 Date of filing 填表日期 Taxpayers registration number 纳税人识别号 Renminbi (yuan,jiao,fen) 元（列至角分） Taxpayers Name 纳税人名称 Taxation period 税款所属时间 Tax Items 税目 Op

25、erating items 经营项目 Turnover 营业额 Total Income 全部收入 Tax exempt items 不征税项目 Abatement item 减除项目 Tax reduced items 减免税项目 Turnover tax payable 应税营业额 Current Period 本期 Tax amount payable 应纳税额 Less tax paid 减免税额 If this return is filled by tax payer, the following should be completed by that tax payer. 如纳税

26、人填报，由纳税人填写以下各栏 General Accountant (seal) 会计主管（签章） Tax payer (seal) 纳税人（公章） If this return is filled by an authorized agent, following should be completed by that agent. 如委托代理人填报，由代理人填写以下各栏 Agents Name 代理人名称 Address 地址 Agents seal 代理人（公章） Completed by tax authority 以下由税务机关填写 Received by tax authority

27、 收到申报表日期 Received by 接收人 Tax return for stamp tax 印花税纳税申报表 Taxpayers registration number 纳税人识别号 Taxpayers Name 纳税人名称 Taxation period 税款所属时间 Tax payment receipt 应税凭证名称 Number of units 件数 Applicable tax rate 适用税率 Amount tax paid 已纳税额 Stamp purchases information 购花贴情况 Stamps on hand at beginning of per

28、iod 上期结存 Current period purchases 本期购进 Current period use 本期贴花 Current Period balance 本期结存 If this return if filled by a tax payer, the following should be completed by that tax payer. 如纳税人填报，由纳税人填写以下各栏 General Accountant (seal) 会计主管（签章） Tax payer (seal) 纳税人（公章） If this return is filled by an author

29、ized agent .the following should be completed by that agent 如委托代理人填报，由代理人填写以下各栏 Agents Name 代理人名称 Agents address 代理人地址 Agents seal 代理人（公章） Completed by tax authority 以下由税务机关填写 Received by tax authority 收到申报表日期 Annual Income Tax return for Foreign Companies 外商投资企业和外国企业年度所得税申报表 Tax year 纳税年度 This retu

30、rn is designed in accordance 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 fi

31、scal year end. The financial accounts certificate public accounts (China) audits report and related explanation should be attached. 根据中华人民共和国外商投资企业和外国企业所得税法第十六条及其实施细则第九十五条的规定，特制定本表，你企业应当纳税年度终了后4个月内如实填写本表，报送当地税务机关，并附送财务会计报表、中国注册会计师查账报告及有关的说明材料。 Zip code (postcode) 邮政编码 Industry type 行业 Date trading commenced 开始生产、经营日期 Profit making year 开始获利年度 Bank account 银行账号 Net revenue 收入净额 Deduction 扣除额 Taxable income calculation 应纳税所得额的