税务英语.docx

1、税务英语个人所得税完税证明：The Peoples Republic of China Individual Income Tax Certificate税务登记证Certificate of Taxation Registration地税编号local tax code 国税编号national tax code地税字号这么翻译：DSZH成就工资(Merit Pay):绩效工资来自于英文中的Merit Pay但在中国更为贴切的说法提法应该是绩效提薪.股权(Stock):福利(Benefit):津贴(allowance):奖金(incentive pay):成就工资(Merit Pay):基础

2、工资(Base Pay): 以职位为基础(Pay for Job)的基础工资和以能力为基础(Pay for Competency)的基础工资Salary:从事管理工作和负责经营等的人员按年或月领取的固定薪金.Wages:工人按件,小时,日,周或月领取的工资.收入差(pay ranges1,pay structure:2,pay grades:3,pay ranges:4,overlap: 重叠年终红利(annual bonus岗位工资post wages岗位技能工资与岗位效益工资之优劣 Discussion on Merits and Demerits of Skill Wages and B

3、enefit Wages of Post隐性报酬（intrinsic compensation）和显性报酬（extrinsiccompensation）。1.基础工资:Foundation wages2.职务等级:Duty rank3.级别工资:Rank wages4.工资工龄:Wages job seniority5.职务岗位津贴:Duty allowance6.特殊岗位津贴基础津:Special allowance7.基础津贴:Foundation allowance8.综合补贴:Synthesis subsidy9.岗位补贴:Post subsidy10.目标奖:Goal prize基础

4、工资: Basic Wage (or Salary)职务等级: Occupation Classification级别工资: Classification Allowance工资工龄: Long Service Allowance职务岗位津贴: Occupation Benefit特殊岗位津贴: Special Occupation Benefit基础津贴: Basic Benefit综合补贴: Miscellaneously Supplementary Benefit岗位补贴: Occupation Supplementary Benefit目标奖: Targeted Rewards税种Ch

5、aoyang Local Taxation Bureau is in charge of organizing the collection and administration of taxes (fees) in the District (excluding the local taxes defined by laws to be levied by national taxation authorities). The taxes include Business Tax, Enterprise Income Tax, Individual Income Tax, Vehicle a

6、nd Vessel Usage Tax, Vehicle Usage License Plate Tax, Property Tax, Urban and Rural Land Usage Tax, Urban Real Estate Tax, Stamp Tax, Land Appreciation Tax, Metropolitan Maintenance and Construction Tax, Slaughter Tax, Agriculture Tax, Agricultural Specialty Tax, Arable Land Use Tax, Deed Tax, etc.

7、The fees include Cultural Undertaking Construction Fee, Educational Fee Supplement and Operating Fee of City Collective Service.契税：deed taxIndividual income tax return 个人所得税纳税申请表For individuals with annual income of over 120, 000 RMB Yuan 适用于年所得12万元以上的纳税人申报The tax administration registers certificat

8、e number税务登记证件号码Manage code管理代码Taxpayers name纳税人名称Income year税款所属期Monetary unit金额单位Date of arrival in china抵华日期Profession职业Place of residence经常居住地Address in china 中国境内有效联系地址Annual income年所得额Categories of income所得项目Income from within china境内Income from outside china境外Tax payable应纳税额Tax pre-paid and w

9、ithheld已缴（扣）税额Foreign tax credit抵扣税额Tax owned or overpaid应补（退）税额Wages and salaries工资、薪金所得Income from production or business operation conducted by self-employed industrial and commercial households个体工商户的生产、经营所得Income from contracted or leased operation of enterprises or social service providers part

10、ly or wholly funded state assets 对企事业单位的承包、租赁经营所得Remuneration for providing services劳务报酬所得Authors remuneration稿酬所得Royalties特许权使用费所得Interests, dividends and bonuses利息、股息、红利所得Income from lease of property财产租赁所得Income from transfer of property财产转让所得Incidental income 偶然所得Other income 其他所得Under penalties

11、 of perjury, I declare that this return has been filed according to the provisions of Individual Income Tax Law of the Peoples Republic of China, and to the best of my knowledge and belief, the information provided is true, correct and complete.我声明，此纳税申报表时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。Firm

12、s name代理人名称Firms stamp代理人签章Preparers signature 经办人签章Responsible tax officer 受理人Responsible tax office 受理申报机关年营业额annual sale volume年利润annual returns纳税单据tax invoice纳税证明tax certificate纳税额total纳税后净收入net income after tax纳税后利润after-tax profits纳税后收入after-tax income法人artificial person, corporrate, fiction p

13、erson, legal person财务报表financial report, financial statement印花税stamp taxValue-added Tax增值税 State Administration for Taxation 国家税务总局 Local Taxation bureau 地方税务局 Business Tax 营业税 Individual Income Tax 个人所得税 Income Tax for Enterprises企业所得税 Income Tax for Enterprises with Foreign Investment and Foreign

14、Enterprises外商投资企业和外国企业所得税 tax returns filing 纳税申报 taxes payable 应交税金 the assessable period for tax payment 纳税期限 the timing of tax liability arising 纳税义务发生时间 consolidate reporting 合并申报 the local competent tax authority 当地主管税务机关 the outbound business activity 外出经营活动 Tax Inspection Report 纳税检查报告 tax av

15、oidance 逃税 tax evasion 避税 tax base 税基 refund after collection 先征后退 withhold and remit tax 代扣代缴 collect and remit tax 代收代缴 author s remuneration / income from author s remuneration 稿酬所得 income from remuneration for personal service 劳务报酬所得 income from lease of property 财产租赁所得 income from transfer of p

16、roperty 财产转让所得 contingent income 偶然所得 resident 居民 non-resident 非居民 tax year 纳税年度 temporary trips out of 临时离境 flat rate 比例税率 withholding income tax 预提税 withholding at source 源泉扣缴 State Treasury 国库 tax preference 税收优惠 the first profit-making year 第一个获利年度 refund of the income tax paid on the reinvested

17、 amount 再投资退税 export-oriented enterprise 出口型企业 technologically advanced enterprise 先进技术企业 Special Economic Zone 经济特区 A Action learning：行动学习 Alternation ranking method：交替排序法 Annual bonus：年终分红 Application forms：工作申请表 Appraisal interview：评价面试 Aptitudes：资质 Arbitration：仲裁 Attendance incentive plan：参与式激励计

18、划 Authority：职权 B Behavior modeling：行为模拟 Behaviorally anchored rating scale (bars)：行为锚定等级评价法 Benchmark job：基准职位 Benefits：福利 Bias：个人偏见 Boycott：联合抵制 Bumping/layoff procedures：工作替换/临时解雇程序 Burnout：耗竭 C Candidate-order error：候选人次序错误 Capital accumulation program：资本积累方案 Career anchors：职业锚 Career cycle：职业周期

19、Career planning and development：职业规划与职业发展 Case study method：案例研究方法 Central tendency：居中趋势 Citations：传讯 Civil Rights Act：民权法 Classes：类 Classification (or grading) method：归类（或分级）法 Collective bargaining：集体谈判 Comparable worth：可比价值 Compensable factor：报酬因素 Computerized forecast：计算机化预测 Content validity：内容效度

20、 Criterion validity：效标效度 Critical incident method：关键事件法 D Davis-Bacon Act (DBA)：戴维斯佩根法案 Day-to-day-collective bargaining：日常集体谈判 Decline stage：下降阶段 Deferred profit-sharing plan：延期利润分享计划 Defined benefit：固定福利 Defined contribution：固定缴款 Department of Labor job analysis：劳工部工作分析法 Discipline：纪律 Dismissal：解雇

21、；开除 Downsizing：精简 E Early retirement window：提前退休窗口 Economic strike：经济罢工 Edgar Schein：艾德加施恩 Employee compensation：职员报酬 Employee orientation：雇员上岗引导 Employee Retirement Income Security Act (ERISA) ：雇员退休收入保障法案 Employee services benefits：雇员服务福利 Employee stock ownership plan (ESOP) ：雇员持股计划 Equal Pay Act：公

22、平工资法 Establishment stage：确立阶段 Exit interviews：离职面谈 Expectancy chart：期望图表 Experimentation：实验 Exploration stage：探索阶段 F Fact-finder：调查 Fair days work：公平日工作 Fair Labor Standards Act：公平劳动标准法案 Flexible benefits programs：弹性福利计划 Flex place：弹性工作地点 Flextime：弹性工作时间 Forced distribution method：强制分布法 Four-day wor

23、kweek：每周4天工作制 Frederick Taylor：弗雷德里克泰罗 Functional control：职能控制 Functional job analysis：功能性工作分析法 G General economic conditions：一般经济状况 Golden offerings：高龄给付 Good faith bargaining：真诚的谈判 Grade description：等级说明书 Grades：等级 Graphic rating scale：图尺度评价法 Grid training：方格训练 Grievance：抱怨 Grievance procedure：抱怨程

24、序 Group life insurance：团体人寿保险 Group pension plan：团体退休金计划 Growth stage：成长阶段 Guarantee corporation：担保公司 Guaranteed fair treatment：有保证的公平对待 Guaranteed piecework plan：有保障的计件工资制 Gain sharing：收益分享 H Halo effect：晕轮效应 Health maintenance organization (HMO) ：健康维持组织 I Illegal bargaining：非法谈判项目 Impasse：僵持 Impli

25、ed authority：隐含职权 Incentive plan：激励计划 Individual retirement account (IRA) ：个人退休账户 In-house development center：企业内部开发中心 Insubordination：不服从 Insurance benefits：保险福利 Interviews：谈话；面谈 J Job analysis：工作分析 Job description：工作描述 Job evaluation：职位评价 Job instruction training (JIT) ：工作指导培训 Job posting：工作公告 Job

26、 rotation：工作轮换 Job sharing：工作分组 Job specifications：工作说明书 John Holland：约翰霍兰德 Junior board：初级董事会 L Layoff：临时解雇 Leader attach training：领导者匹配训练 Lifetime employment without guarantees：无保证终身解雇 Line manager：直线管理者 Local market conditions：地方劳动力市场 Lockout：闭厂 M Maintenance stage：维持阶段 Management assessment cent

27、er：管理评价中心 Management by objectives (MBO) ：目标管理法 Management game：管理竞赛 Management grid：管理方格训练 Management process：管理过程 Mandatory bargaining：强制谈判项目 Mediation：调解 Merit pay：绩效工资 Merit raise：绩效加薪 Mid career crisis sub stage：中期职业危机阶段 N Nondirective interview：非定向面试 O Occupational market conditions：职业市场状况 Occ

28、upational orientation：职业性向 Occupational Safety and Health Act：职业安全与健康法案 Occupational Safety and Health Administration (OSHA) ：职业安全与健康管理局 Occupational skills：职业技能 On-the-job training (OJT) ：在职培训 Open-door：敞开门户 Opinion survey：意见调查 Organization development(OD) ：组织发展 Outplacement counseling：向外安置顾问 P Pai

29、red comparison method：配对比较法 Panel interview：小组面试 Participant diary/logs：现场工人日记/日志 Pay grade：工资等级 Pension benefits：退休金福利 Pension plans：退休金计划 People-first values：以人为本的价值观 Performance analysis：工作绩效分析 Performance Appraisal interview:工作绩效评价面谈 Personnel (or human resource) management：人事（或人力资源）管理 Personnel

30、 replacement charts：人事调配图 Piecework：计件 Plant Closing law：工厂关闭法 Point method/ Policies：政策 Position Analysis Questionnaire (PAQ) ：职位分析问卷 Position replacement cards：职位调配卡 Pregnancy discrimination act：怀孕歧视法案 Profit-sharing plan利润分享计划 Programmed learning：程序化教学 Q Qualifications inventories：资格数据库 Quality circle：质量圈 R Ranking method：排序法 Rate ranges：工资率系列 Ratio analysis：比率分析 Reality shock：现实冲击 Reliability：信度 Retirement：退休 Retirement benefits：退休福利 Retirement counseling：退休前咨询 Rings of defense：保护圈 Role playing：角色扮演 S Skip-level interview：越级谈话 Social secur