常用税种中英对照.docx

1、常用税种中英对照常用税种（中英对照）Accessions tax 财产增益税 Admission tax 通行税，入场税 Advertisement tax 广告税 Agricultural（animal husbandry） tax 农（牧）业税 Alcohol tax 酒精税 All-phase transaction tax 全阶段交易税 Amusement tax 娱乐税 Anchorage dues 停泊税 Anti-dumping duty 反倾销税 Anti-profiteering tax 暴力税 Anti-subsidy/bounty/duty 反补贴税 Assimilati

2、on tax 入籍税 Automobile acquisition tax 汽车购置税 Aviation fuel tax 航空燃料税 Bazaar transaction 市场交易税 Benefit tax 受益税 Betterment tax 改良税 Beverage tax 饮料税 Bonus tax 奖金税 Border tax 边境税 Bourse tax 证券交易所税 Bourse transaction tax（securities exchange tax） 有价证券交易税 Building tax 建筑税 Business consolidated tax 综合营业税 Bus

3、iness income tax 营利所得税 Business profit tax 营业利润税 Business receipts tax 营业收入税 Business tax 营业税 Canal dues/tolls 运河通行税 Capital gain tax 财产收益税 Capital interest tax 资本利息税 Capital levy 资本税 Capital transfer tax 资本转移税 Capitation tax 人头税 Car license 汽车执照税 Car tax 汽车税 Church tax 教堂税 Circulation tax 流通税 City

4、planning tax 城市规划税 Collective-owned enterprise income tax 集体企业奖金税 Collective-owned enterprise income tax 集体企业所得税 Commercial business tax 商业营业税 Commodity circulation tax 商业流通税 Commodity excise tax 商品国内消费税 Commodity tax 货物税 Company income tax 公司所得税 Compensating tariff 补偿关税 Comprehensive income t ax 综合

5、所得税 Consolidated tax 综合税 Consumption tax 消费税 Contingent duty 应变关税 Contract tax 契约税 Corn duty 谷物税 Corporate income tax 法人所得税 Corporate inhabitant tax 法人居民税 Corporate licensing tax 公司执照税 Corporate profit tax 公司利润税 Corporation franchise tax 法人登记税 Corporation tax 公司税，法人税 Coupon tax 息票利息税 Customs duties

6、关税 Death duty 遗产税 Deed tax 契税 Defense surtax 防卫附加税 Defense tax 国防税 Development land tax 改良土地税 Development tax 开发税 Direct consumption tax 直接消费税 Dividend tax 股息税 Document tax 凭证熟 Domestic rates 住宅税 Donation tax 赠与税 Earmarked tax 专用目的税 Earned income tax 劳物所得税 Easement tax 地役权税 Education duty 教育税 Electr

7、icity and gas tax 电力煤气税 Emergency import duties 临时进口税 Emergency special tax 非常特别税 Emergency tariff 非常关税 Employment tax 就业税 Enterprise income tax 企业所得税 Entertainment tax 娱乐税，筵席税 Entrepot duty 转口税 Environmental tax 环境税 Equalization charge/duty 平衡税 Estate tax 遗产税，地产税 Examination of deed tax 验契税 Excess

8、profit tax 超额利润税 Excessive profit tax 过分利得税 Exchange tax 外汇税 Excise on eating， drinking and lodging 饮食旅店业消费税 Excise tax 国内消费税 Expenditure tax 消费支出税 Export duty（export tax） 出口税 Extra duties 特税 Extra tax on profit increased 利润增长额特别税 Facilities services tax 设施和服务税 Factory tax 出厂税 Farm tax 田赋税 Feast tax

9、 筵席税 Fixed assets betterment tax 固定资产改良税 Fixed assets tax 固定资产税 Foreign enterprise tax 外国公司税 Foreign personal holding company tax 外国私人控股公司税 Franchise tax 特许权税 Freight tax 运费税 Frontier tax 国境税 Gas tax 天然气税 Gasoline tax 汽油税 General excise tax 普通消费税，一般消费税 General property tax 一般财产税 General sales tax 一般

10、销售税 Gift and estate tax 赠与及财产税 Gift tax 赠与税 Good tax 货物税 Graduated income tax 分级所得税 Gross receipts tax 收入税 Harbor tax 港口税 Head tax/money 人头税 Highway hole tax 公路隧道通行税 Highway maintenance 养路税 Highway motor vehicle use tax 公路车辆使用税 Highway tax 公路税 Highway user tax 公路使用税 House and land tax 房地产税 House（pro

11、perty） tax 房产税 Household tax 户税 Hunters license tax 狩猎执照税 Hunting tax 狩猎税 Immovable property tax 不动产税 Import duty 进口关税 Import surcharge/surtax 进口附加税 Import tax 进口税 Import turnover tax 进口商品流转税 Impost 进口关税 Incidental duties 杂捐 Income tax of urban and rural self-employed industrial and commercial house

12、hold 城乡个体工商业户所得税 Income tax 所得税 Incorporate tax 法人税 Increment tax on land value 土地增值税 Indirect consumption tax 间接消费税 Indirect tax 间接税 Individual inhabitant tax 个人居民税 Individual/personal income tax 个人所得税 Industrial-commercial consolidated/unified tax 工商统一税 Industrial-commercial income tax 工商所得税 Indus

13、trial-commercial tax 工商税 Inhabitant income tax 居民所得税 Inheritance tax 遗产税，继承税 Insurance tax 保险税 Interest equilibrium tax 利息平衡税 Interest income tax 利息所得税 Interest tax 利息税 Internal revenue tax 国内收入税 Internal taxation of commodities 国内商品税 Internal taxes 国内税 Investment surcharge 投资收入附加税 Irregular tax（mis

14、cellaneous taxes） 杂税 Issue tax 证券发行税 Joint venture with Chinese and foreign investment income tax 中外合资经营企业所得税 Keelage 入港税，停泊税 Land holding tax 地产税 Land tax 土地税 Land use tax 土地使用税 Land value increment tax 地价增值税 Land value tax 地价税 Landing tax 入境税 Legacy tax/duty 遗产税 License tax 牌照税，执照税 Liquidation tax

15、 清算所得税 Liquor tax 酒税 Livestock transaction/trade tax 牲畜交易税 Local benefit tax 地方收益税 Local entertainment tax 地方娱乐税，地方筵席税 Local improvement tax 地方改良税 Local income tax 地方所得税 Local inhabitant tax 地方居民税 Local road tax 地方公路税 Local surcharge 地方附加 Local surtax 地方附加税 Local taxes/duties 地方各税 Luxury（goods） tax

16、奢侈品税 Manufacturers excise tax 生产者消费税 Mine area/lot tax mine tax（mineral product tax） 矿区税 Mineral exploitation tax 矿产税 Mining tax 矿业税 Motor fuel tax 机动车燃料税 Motor vehicle tonnage tax 汽车吨位税 Municipal inhabitants tax 市镇居民税 Municipal locality tax 市地方税 Municipal tax市政税 Municipal trade tax 城市交易税 Negotiable

17、 note tax 有价证券税 Net worth tax 资产净值税 Nuisance tax 小额消费品税 Object tax 目的税 Objective tax 专用税 Occupancy tax占用税 Occupation tax 开业税 Occupiers tax 农民所得税 Oil duties 石油进口税 Organization tax 开办税 Outlay tax 购货支出税 Passenger duty 客运税 Pavage 筑路税 Payroll tax 薪金工资税 Personal expenditures tax 个人消费支出税 Petrol duties 汽油税

18、Petroleum revenue tax 石油收益税 Pier tax 码头税 Plate tax 牌照税 Poll tax 人头税 Poor rate 贫民救济税 Port toll/duty 港口税，入港税 Premium tax 保险费税 Probate duty 遗嘱认证税 Processing tax 加工商品税 Product tax 产品税 Profit tax 利润税 Profit-seeking enterprise income tax 营利企业所得税 Progressive income tax 累进所得税 Progressive inheritance tax 累进遗

19、产税 Property tax 财产税 Public utility tax 公用事业税 Purchase tax 购买税 Real estate tax 不动产税 Real estate transfer tax 不动产转让税 Real property acquisition tax 不动产购置税 Receipts tax 收入税 Recreation tax 娱乐税 Registration and license tax 登记及执照税 Registration tax 注册税 Regulation tax 调节税 Remittance tax 汇出税 Resident tax 居民税

20、Resource tax 资源税 Retail excise tax 零售消费税 Retail sales tax 零售营业税 Retaliatory tariff 报复性关税 Revenue tax/duty 营业收入税 River dues 内河税 Rural land tax农业土地税，田赋 Rural open fair tax农村集市交易税 Salaries tax 薪金税 Sales tax 营业税，销售税 Salt tax 盐税 Scot and lot 英国教区税 Seabed mining tax 海底矿产税 Securities exchange tax 证券交易税 Sec

21、urities issue tax 证券发行税 Securities transfer /transaction tax 证券转让税 Selective employment tax 对一定行业课征的营业税 Selective sales tax 对一定范围课征的营业税 Self-employment tax 从业税 Service tax 劳务税 Settlement estate duty 遗产税 Severance tax 开采税，采掘熟 Shipping tax 船舶税 Slaughtering tax 屠宰税 Social security tax 社会保险税 Special com

22、modity sales tax 特殊商品销售税 Special fuel oil tax 烧油特别税 Special land holding tax特种土地税 Special motor fuel retailers tax 汽车特种燃料零售商税 Special purpose tax 特种目的税 Special sales tax 特种销售税，特种经营税 Special tonnage tax/duty 特别吨位税 Spirit duty 烈酒税 Split tax 股本分散转移税 Stamp tax 印花税 State income tax 州所得税 State unemploymen

23、t insurance tax 州失业保险税 State-owned enterprise bonus tax 国营企业奖金熟 State-owned enterprise income tax 国营企业所得税 State-owned enterprise regulation tax 国企营业调节税 State-owned enterprise wages regulation tax 国营企业工资调节税 Stock transfer tax 股票交易税 Stock-holders income tax股票所有者所得税 Succession tax 继承税，遗产税 Sugar excise

24、tax 糖类消费税 Sumptuary tax 奢侈取缔税 Super tax 附加税 Supplementary income tax 补充所得税 Target job tax 临时工收入税 Tariff equalization tax 平衡关税 Tariff for bargaining purpose 谈判目的的关税 Tariff for military security 军事按关税 Tariff 关税 Tax for the examination of deed 契约检验税 Tax of energy resource 能源税 Tax on aggregate income 综合

25、所得税 Tax on agriculture 农业税 Tax on alcohol and alcoholic liquors 酒精饮料税 Tax on bank note 银行券发行税 Tax on beer 啤酒税 Tax on business 企业税 Tax on capital gain 资本利得税 Tax on communication 交通税 Tax on consumption at hotel and restaurant 旅馆酒店消费税 Tax on deposit 股息税 Tax on dividends 契税 Tax on earning from employmen

26、t 雇佣收入税 Tax on enterprise 企业税 Tax on goods and possessions 货物急财产税 Tax on house 房屋税 Tax on income and profit 所得及利润税 Tax on income from movable capital 动产所得税 Tax on land and building 土地房产税 Tax on land revenue 土地收入税 Tax on land value 地价税 Tax on luxury 奢侈品税 Tax on mine 矿税 Tax on pari-mutuels 赛马税，赌博税 Tax

27、 on produce 产品税 Tax on property paid to local authority for local purpose 由地方征收使用的财产税 Tax on property 财产税 Tax on receipts from public enterprises 公营企业收入税 Tax on revaluation 资产重估税 Tax on sale and turnover 货物销售及周转税 Tax on sale of property 财产出让税 Tax on specific products 特种产品税 Tax on stalls 摊贩税 Tax on t

28、he acquisition of immovable property tax 不动产购置税 Tax on the occupancy or use of business property 营业资产占有或使用税 Tax on transaction （tax on transfer of goods） 商品交易税 Tax on transfer of property 财产转移税 Tax on transport 运输税 Tax on undistributed profit 未分配利润税 Tax on urban land 城市地产税 Tax on value add 增值税ed Tea duty 茶叶税 Television duty 电视税 Timber delivery tax 木材交易税 Tobacco consumption tax 烟草消费税 Toll turn 英国的牲畜市场税 Toll（toll on transit） 通行税 Tonnage duty （tonnage dues） 吨位税，船税 Tourist tax（travel tax） 旅游税 Trade tax 贸易税 Transaction tax 交易税