税收英语词汇.docx

1、税收英语词汇税务专用英语词汇StateAdministrationforTaxation国家税务总局LocalTaxationbureau地方税务局BusinessTax营业税IndividualIncomeTax个人所得税IncomeTaxforEnterprises企业所得税IncomeTaxforEnterpriseswithForeignInvestmentandForeignEnterprises外商投资企业和外国企业所得税taxreturnsfiling纳税申报taxespayable应交税金theassessableperiodfortaxpayment纳税期限thetiming

2、oftaxliabilityarising纳税义务发生时间consolidatereporting合并申报thelocalcompetenttaxauthority当地主管税务机关theoutboundbusinessactivity外出经营活动TaxInspectionReport纳税检查报告taxavoidance逃税taxevasion避税taxbase税基refundaftercollection先征后退withholdandremittax代扣代缴collectandremittax代收代缴incomefromauthorsremuneration稿酬所得incomefromremu

3、nerationforpersonalservice劳务报酬所得incomefromleaseofproperty财产租赁所得incomefromtransferofproperty财产转让所得contingentincome偶然所得resident居民non-resident非居民taxyear纳税年度temporarytripsoutof临时离境flatrate比例税率withholdingincometax预提税withholdingatsource源泉扣缴StateTreasury国库taxpreference税收优惠thefirstprofit-makingyear第一个获利年度re

4、fundoftheincometaxpaidonthereinvestedamount再投资退税export-orientedenterprise出口型企业technologicallyadvancedenterprise先进技术企业SpecialEconomicZone经济特区tax exemption 免税 Tax Exemption Certificate 免税证明书tax heldover 延缓缴纳的税款 tax holiday 免税期 tax in default 拖欠税款tax investigation税务调查 tax liability 纳税责任；税务负担tax payable

5、应缴税款body corporate 法团；法人团体保护关税（Protective Tariff） 保税制度（Bonded System） 布鲁塞尔估价定义（Brussels Definition of Value BDV） 差别关税（Differential Duties） 差价关税（Variable Import Levies） 产品对产品减税方式（Product by Product Reduction of Tariff）超保护贸易政策（Policy of Super-protection） 成本(Cost） 出厂价格（Cost Price） 初级产品（Primary Commodit

6、y） 初级产品的价格（The Price of Primang Products） 出口补贴（Export Subsidies） 出口退税（Export Rebates）从量税（Specific Duty） 从价（Ad Valorem） 从价关税（Ad Valorem Duties）反补贴税（Counter Vailing Duties） 反倾销（Anti-Dumping） 反倾销税（Anti-dumping Duties） 关税（Customs Duty） 关税和贸易总协定（The General Agreement On Tariffs And Trade）关税配额（Tariff Quot

7、a）自主关税（Autonomous Tariff)最惠国税率(The Most-favoured-nation Rate of Duty)优惠税率（Preferential Rate)标题：能介绍一下营业税的知识吗TOPIC: Would you please give the general introduction of the business tax?对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer: my company will begin business soon, but I have little knowledge about the b

8、usiness tax. Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .纳税人：什么是应税业务？Taxpayer: what do you mea

9、n by the taxable services?税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for the

10、y are subject to the value added tax.纳税人：不动产好理解，无形资产指什么？Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?税务局：指各种专有权，如专利权、专有技术版权、商标等。Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right,

11、and so on.纳税人：计税收入如何确定？Taxpayer: what about the tax base?税务局：大多数情况下指全部价款包括价外费用。Tax official: in most case, it is the total consideration received, including additional fees and charges.纳税人：预收的价款也计算在内吗？Taxpayer: does that include the turnover received in advance?税务局：对于无形资产和不动产是这样。Tax official: yes, i

12、t does in the case of transfer of the intangible assets or immovable property .纳税人：无偿赠送呐？Taxpayer: and what about the donation?税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。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.

13、纳税人：收款是外币怎么办？Taxpayer: what can we do if we receive turnover in the form of foreign currency?税务局：按收入当日或当月一日的汇率换算。Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .纳税人：营业税税率是多少？Ta

14、xpayer: how about the tax rate?税务局：一般是3%到达5%，娱乐业是5%到20%。Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.纳税人：您说的对我太有帮助了，谢谢！Taxpayer: what you have said is very helpful, thank youAccession Tax 财产增值税、财产增益税Additional Tax附加税Admission Tax入场税Allowable Tax Credit

15、税款可抵免税准予扣除税额Amended Tax Return修正后税款申报书Animal Slaughter Tax动物屠宰税Annual Income Tax Return年度所得税申报表Assessed Tax.估定税额Assessment of Tax税捐估定Asset Tax资产税Back Tax欠缴税款未缴税额Business Tax（工商）营业税工商税Capital Tax资本税按资本额稽征指资本利得税和资本转让税（【缩】CTT）资本转让税Capital Transfer Tax资本转移税资本过户税Company Income Tax / Company Tax公司所得税Corpo

16、rate Profit Tax / Corporation Profit Tax公司利润税公司利得税Corporate Profits After Taxes公司税后利润（额）公司税后收益（额）Corporate Profits Before Taxes公司税前利润（额）公司税前收益（额）Corporation Tax Act公司税法Corporation Tax Rate公司税税率Deferred Income Tax递延所得税Deferred Income Tax Liability递延所得税负债Deferred Tax递延税额递延税额Development Tax开发税发展税Direct

17、 Tax直接税Dividend Tax股利税股息税Earnings After Tax（【缩】EAT）(纳)税后盈利（纳）税后收益（额）Earnings Before Interest and Tax（【缩】EBIT）缴付息税前收益额息税前利润Effective Tax Rate实际税率Employment Tax就业税职业税雇用税Entertainment Tax娱乐税筵席捐Estate Tax遗产税Estimated Income Tax Payable估计应付所得税预估应付所得税Estimated Tax估计税金Exchange Tax外汇税Excise Tax国内税国内货物税营业税执照

18、税Export Tax出口税Export Tax Relief出口税额减免Factory Payroll Taxes工厂工薪税Factory Tax产品出厂税Fine for Tax Overdue税款滞纳金Fine on Tax Makeup补税罚款Franchise Tax特许经营税专营税Free of Income Tax（【缩】f.i.t.）免付所得税Import Tax进口税Income Before Interest and Tax利息前和税前收益Income After Taxes税后收益税后利润Income Tax（【缩】IT）所得税Income Tax Benefit所得税可

19、退税款Income Tax Credit所得税税额抵免Income Tax Deductions所得税扣款所得税减除额Income Tax Exemption所得税免除额Income Tax Expense所得税费用Income Tax Law所得税法Income Tax Liability所得税负债Income Tax on Enterprises企业所得税Income Tax Payable应付所得税Income Tax Prepaid预交所得税Income Tax Rate所得税率Income Tax Return所得税申报表Income Tax Surcharge所得附加税Income

20、 Tax Withholding所得税代扣Increment TaxTax on Value Added增值税Individual Income Tax Return个人所得税申报表Individual Tax个人税Inheritance Tax继承税遗产税遗产继承税Investment Tax Credit（【缩】ITC/I.T.C.）投资税款减除额投资税款宽减额投资减税额Liability for Payroll Taxes应付工薪税Local Tax / Rates地方税Luxury Tax奢侈（品）税Marginal Tax Rate边际税率Notice of Tax Payment缴

21、税通知纳税通知书Nuisance Tax繁杂捐税小额消费品税Payroll Tax工薪税工资税工薪税Payroll Tax Expense工薪税支出工资税支出Payroll Tax Return工薪所得税申报书工资所得税申报书Personal Income Tax个人所得税Personal Income Tax Exemption个人所得税免除Personal Tax对人税个人税直接税Prepaid Tax预付税捐Pretax Earnings税前收益税前盈余税前盈利Pretax Income税前收入税前收益税前所得Pretax Profit税前利润Product Tax产品税Producti

22、on Tax产品税生产税Profit Tax利得税利润税Progressive Income Tax累进所得税累退所得税Progressive Income Tax rate累进所得税率Progressive Tax累进税Progressive Tax Rate累进税率Property Tax财产税Property Tax Payable应付财产税Property Transfer Tax财产转让税Rate of TaxationTax Rate税率Reserve for Taxes税捐准备（金）纳税准备（金）Retail Taxes零售税Sales Tax销售税营业税Tax Accounta

23、nt税务会计师Tax Accounting税务会计Tax Accrual Workpaper应计税金计算表Tax Accruals应计税金应计税款Tax Accrued / Accrued Taxes应计税收Tax Administration税务管理Tax Audit税务审计税务稽核Tax Authority税务当局Tax Benefit纳税利益Tax Benefit Deferred递延税款抵免Tax Bracket税（收等）级税别税阶税档Tax Collector收税员Tax Credits税款扣除数税款减除数Tax Deductible Expense税收可减费用Tax Deducti

24、ons课税所得额扣除数Tax Due（到期）应付税款Tax Evasion逃税漏税偷税Tax Exemption / Exemption of Tax/ Tax Free免税（额）Tax Law税法Tax Liability纳税义务Tax Loss纳税损失税损Tax on Capital Profit资本利得税资本利润税Tax on Dividends股息税红利税Tax Payment支付税款纳税Tax Penalty税务罚款Tax Rate Reduction降低税率Tax Rebate（出口）退税Tax Refund退还税款Tax Return税款申报书纳税申报表Tax Savings税金

25、节约额Tax Withheld扣缴税款已预扣税款Tax Year课税年度纳税年度Taxable可征税的应纳税的Taxable Earnings应税收入Taxable Income（【缩】TI）可征税收入（额）应（课）税所得（额）应（课）税收益（额）Taxable Profit应（课）税利润Taxation Guideline税务方针税务指南Taxes Payable应缴税金，应付税款Tax-exempt Income免税收入免税收益免税所得Tax-free Profit免税利润Taxpayer纳税人Transaction Tax交易税流通税Transfer Tax转让税过户税交易税Turnov

26、er Tax周转税交易税Undistributed Taxable Income未分配课税所得未分配应税收益Untaxed Income未纳税所得未上税收益Use Tax使用税Value Added Tax（【缩】VAT）增值税Wage Bracket Withholding Table工新阶层扣税表Withholding Income Tax预扣所得税代扣所得税Withholding of Tax at Source从源扣缴税款Withholding Statement扣款清单扣缴凭单Withholding Tax预扣税款Withholding Tax Form （代扣所得税表）Englis

27、h Language Word or Term Chinese Language Word or TermINDIVIDUAL 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Monetary Unit 金额单位Annual Income Tax Return 年度所得税申报表Asset Tax 资产税Quick calculation deduction 速算扣除数Current Month 本月数Current Year Cumulative Amount 年末累计数VAT on s

28、ales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 sales 出口抵减内销商品应纳税额Transfer out unpaid VAT

29、 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Sales return 销售退回Depreciation allowance 折扣与折让Investment income 投资收益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 扣除项目Including salary bonus Employee benefits. Emplo