税务方面专业词汇演示教学.docx

1、税务方面专业词汇演示教学税务方面专业词汇中英对照字母表顺序排列Accrued tax 应计未付税款Across-the-board tax cut 全面减税Addition tax 追加税Adjudication of tax 税收裁定Administrative charges 行政性收费After-tax income 税后所得Agricultural tax 农业税Allowance for income tax 所保税减免Amount withheld 扣缴税额Animal slaughter tax 屠宰税Annual tax payable report 年度纳税申报表Anti-e

2、vasion measures 反逃税措施Appeal 税务申诉Assess 估价Assessment percentage 估价率Assessment ratio 征税比率Assessment 查定税款Authorized tax collection 税收代征Authorized tax withholding and collection 税收代后代缴Average rat of tax 平均税率Back payment 补交拖欠税款Blanket exemption 全部免税Bonus tax 奖金税Business tax 营业税Cascading taxation 重复征税Cate

3、gory of taxes 税种Certificate of compliance 税款缴款证明书Certificate of tax payment 完税证Collected amount 征税额Collection of tax before purchasing 先征后购Composite assessable price 组成计税价格Composite value 组成计税价格Consolidated income tax 汇总所得税Copyright royalties 版税Corporate income tax 企业所得税Credit for gift tax 赠与税抵免Cred

4、itable 准予抵扣Cultivated land use tax 耕地占用税Current taxable year 本纳税年度Date of tax levied 纳税日期Days of paying tax 缴税日Declaration 纳税申报Deductibles 扣除额Deduction at purchase 购进扣除法Deferred taxes 递延税款Deficiency letter 补税通知Deficiency 欠税Defraud revenue 偷税Delinquent tax 滞纳税款Delinquent taxpayer 拖欠税款者Deterrent tax 惩

5、罚性税收Direct tax 直接税Drawback/export tax rebate 出口退税Duel taxation 双重税Effective tax rate 实际税率Enhance public awareness of tax liability 增强纳税意识Entertainment tax 娱乐税Evasion and avoidance 逃税与避税Excise tax 消费税Excise-man/excise officer/ tax collector 税务员Factory tax 出厂税Fairness in tax burden-sharing 公平税负False d

6、eclaration 虚报税额Feast tax 筵席税Franchise tax 特许经营税Gift tax/endowment tax 赠与税Harsh duties 苛捐杂税Hidden tax 价内税Income tax 所得税Indirect tax 间接税Inheritance tax 遗产税Input VAT进项税额Interest and penalties receivable on tax 应收欠税利息与罚款Interest equalization tax 利息平衡税Interest on tax underpaid or postponed 欠缴或滞纳税款利息Inter

7、nal Revenue Service (美国)国家税务局Internal revenue 国内税收Investment allowance 投资减免Invoice copy 发票联Invoice 发票Irregular tax 杂税Items deductible and corresponding limit 扣除项目和列支标准Jurisdiction of boundary 地域管辖权Jurisdiction of inhabitant 居民管辖权Land appreciation tax 土地增值税Late payment penalties 滞纳金Law on Tax Collect

8、ion and Administration 税收征收管理法Legal tax rate 法定税率Livestock trading tax 牲畜交易税Local tax 地方税；地税Loss carry back 亏损移前扣税Loss carry forward 亏损移后扣税Loss relief 亏损减免Lottery tax 彩票税Lump-sum exempt amounts 综合免税额Marginal tax rate 边际税率Market trading tax 集市交易税Mark-up 加成征税Multiple tax system 复合税制National tax 国税Negl

9、igence penalty 滞纳金Net profit after tax 税后净利润Nominal tax rate 名义税率Output VAT 销项税额Pay tax on a transaction basis 按次纳税Period of taxation 纳税期限Personal income tax 个人所得税Poll tax 人头税Pollution tax 环保税Prepaid income tax 预交所得税Progressive tax rate 累进税率Progressive tax 累进税Property transfer tax 契税Proportional tax

10、 同比例税Real estate tax 不动产税Real estate transaction tax 房地产交易税Refusal to pay tax 抗税Regressive tax 累减税Repay loans after tax 税后还贷Replacement of profit by tax 利税改革Resources tax 资源税Revenue-sharing scheme 分税制Road toll 公路通行税Securities exchange tax 证券交易税Separately account for the sales value 分别核算销售额Separation

11、 of profit from tax 利税分流Simplify tax system 简化税制Social security tax 社会保险税Special invoices of value-added tax 增值税专用发票Stamp duty 印花税State Administration of Taxation （中国）国家税务局Steep rate brackets 税率高低差距大Subject of taxation 纳税主体Surtax 附加税；超额累进所得税Tax assessor 估税员Tax avoidance 避税Tax base 税基Tax bill 征税单Tax

12、bracket 税级Tax concerning foreign parties 涉外税收Tax credit document 扣税凭证Tax dodger 偷税人Tax dues 税款Tax exemption 免税Tax holiday 免税期Tax investigator 税务调查员（稽查）Tax item 税目Tax liability 纳税义务Tax lien 征税留置权Tax note 税款票据Tax on special farm produce 农业特产税Tax payable 应纳税额Tax payment certificate 完税凭证Tax penalty 税收罚金

13、Tax policy 税收政策Tax rate 税率Tax reduction 减税Tax return 报税单Tax sale 欠税财产的出售Tax search 税收检查Tax security 税收担保Tax withheld by bank 银行扣缴税款Taxable threshold 起征点Taxable value 应税价值Taxation 税收Taxpayer 纳税人Tobacco tax 烟草税Turnover tax 流转税Urban land use tax 城镇土地使用税Value-added tax (VAT) 增值税Vehicle and vessel license tax 车船使用牌照税Vehicle and vessel use tax 车船使用税Visible tax 价外税Widen tax base 全面征税（扩大税基）Wine and liquor tax 酒税Withholding agent 扣缴义务人Withholding tax扣税；预扣税Zero-rated 税率为零