财经英语单词--税法-.doc

Unit 6 Taxation LawsPART I VAT Law*第一部分 增值税法1.VAT, Value Added Tax* 增值税2.taxpayer* tkspe n. 纳税人2-1 general taxpayer* 一般纳税人2-2 small-scale taxpayer* 小规模纳税人3.levy rate* 征收税率【讲解】levy levi n.征税，征收，征兵 v. 征收（税等），征集（兵等）4.provision of processing, repairing and replacement services* 提供加工、修理修配劳务5.tax rate* 税率6.concurrently deal in goods or provide taxable services of different tax rates* 兼营不同税率的货物或者应税劳务【讲解】concurrent knkr()nt adj. 并发的，同时发生的，一致的7.output tax * 销项税额7-1 input tax * 进项税额8.tax payable = output tax of the periodinput tax of the period* 应纳税额 = 当期销项税额当期进项税额9.total of all the prices and all other fees* 全部价款和价外费用10.exclusive ksklusv; ek- of* 不包括，除之外11.competentkmpt()nt （胜任的，能干的，足够的；法律上意为有法律能力的；有法定资格的）tax authorities* 主管税务机关12.bear* be (bore, borne) v. 承受，忍受13.credit* kredt v. 抵扣14.special VAT invoices* 增值税专用发票15.deduction vouchers of VAT* 增值税扣税凭证16.non-VAT taxable items* 非增值税应税项目17.VAT exempt items* 免征增值税项目【讲解】exempt gzem(p)t; eg- n. 免税者 adj. 被免除的，被豁免的 v.免除，豁免18.collective welfare* 集体福利19.abnormal losses* 非正常损失20.qualification verification* 资格认定21.assessable price* 计税价格e.g. For taxpayers importing goods, tax payable shall be computed on the basis of the composite assessable price and the tax rates prescribed in the relevant article.【译】纳税人进口货物，按照组成计税价格和相关条款规定的税率计算应纳税额。【讲解】（1）assessable sesbl adj. 可征税的，可征收的，可评价的（2）composite kmpzt adj. 复合的，合成的 n. 复合材料，合成物 v. 使合成，使混合22.minimum VAT thresholdreld; re,hld （入口，门槛，开始，临界值）* 增值税起征点23.withholding person* 扣缴义务人【讲解】withholding wihuldi, wi- n. 扣缴税款，预扣24.the time of occurrence of payment obligations of VAT* 增值税纳税义务发生时间25.import declarationdeklre()n （纳税品等的申报，申诉书，宣布，公告）* 进口申报，进口报关26.obligation of VAT withholding* 增值税扣缴义务27.customs kstmz 海关，习惯duty* 关税28.special VAT invoices* 增值税专用发票29.business with fixed establishmentstblm()nt; e-（设施，机构，设立，公司）* 固定业户30.business without fixed base* 非固定业户31.report and pay tax* 申报纳税32.tax administration certification of outbound business activities* 外出经营活动税收管理证明【讲解】administration dmnstre()n n. 行政，行政机构，管理Bush Administration 布什政府（因为美国三权分立，所以政府一词通常不用government）administrative dmnstrtv adj. 管理的，行政的33.overdue taxes* 逾期未付税款34.withholding tax dmsal; -sl 代扣所得税，预扣税35.payment period of VAT* 增值税的纳税期限36.be paid on transaction basis* 按次纳税，以交易为基础纳税37.exemption and refundrfnd （退款，偿还） of tax* 退（免）税38.export declaration documents* 出口报关文件39.repay the tax refunded* 补缴已退的税款PART II Business Tax Law第二部分 营业税法40.Business Tax* 营业税41.Provisional prv()n()l （临时的，暂时的，暂定的）Regulations of the PRC on Business Tax* 中华人民共和国营业税暂行条例42.territory tertri领土，领域43.immovable property* 不动产44.taxable items* 税目45.specific tax rates applicable to sb. * 对具体适用的税率46.taxable activities under different taxable items* 不同税目下的应税行为47.consideration* knsdre()n n. 对价48.cargo* kg n. 货物，船货49.subcontract* sbkntrkt n. 分包合同，转包合同 v.转包，分包e.g. For transportation enterprises which carry passengers or cargoes from the territory of the Peoples Republic of China to overseas locations and transship passengers or cargoes to other transportation enterprises overseas, the turnover shall be the balance of transport charges for the whole journey less the transport charges paid to the subcontracted transportation enterprises.【译】运输企业自中华人民共和国境内运输旅客或者货物出境，在境外改由其他运输企业承运乘客或者货物的，以全程运费减去付给该承运企业的运费后的余额为营业额。【讲解】例句中：transship trnsp v. 转运，转送，换船50.re-lending business* 转贷业务51.exempt* gzem(p)t; eg- adj. 被豁免的，被免除的 v. 免除，豁免 n. 免税者，被免除义务者52.tax exemption or reductionrdk()n（减少，下降，缩小） items* 免税、减税项目53.liability to Business Tax* 营业税的纳税义务54.Business Tax withholding agents* 营业税扣缴义务人55.the place for the payment of Business Tax* 营业税纳税地点56.Business Tax assessable period* 营业税纳税期限57.Business Tax taxable items and tax rates table* 营业税税目税率表57-1 scope of charge* 征收范围57-2 transportation trnspte()n; trns- industry交通运输业57-3 construction knstrk()n n. 建筑业57-4 finance and insurance industry金融保险业57-5 posts and telecommunications telik,mju:nikeinz industry邮电通讯业57-6 culture and sports 文化体育业57-7entertainment enttenm()nt n. 娱乐业57-8 service industry n. 服务业PART III Enterprise Income Tax Law第三部分 企业所得税法58.individual proprietorship prprat,p （所有权）enterprise* 个人独资企业59.resident enterprise* 居民企业 60.taxable income amount* 应纳税所得额61.total income amount* 收入总额61-1 income from selling goods* 销售货物收入61-2 income from providing labor services* 提供劳务收入61-3 income from transferring property* 转让财产收入61-4 equity investment gains, such as dividend, bonus* 股息、红利等权益性投资收益61-5 interest incomes* 利息收入61-6 rental income* 租金收入61-7 royalty（rlt版税，特许权使用费，专利税，皇室） income* 特许权使用费收入61-8 income from accepting donations(d()ne()n 捐款，捐赠)* 接受捐赠收入62.the treasury appropriations* 财政拨款；63.administrative fees*行政事业性收费64.governmental funds* 政府性基金65.public welfarewelfe（n. 福利，幸福 adj. 福利的） donations* 公益性捐赠支出66.surcharge std（n. 额外费，超载 v. 追加罚款，使负担过重，使装载过多）for overdue tax payment* 税收滞纳金67.pecuniarypkjunr（应付罚款的，金钱的） punishment* 罚金68.fines fanz n. 罚款69.losses of confiscated properties* 被没收财物的损失【讲解】confiscateknfsket v. 没收，充公，查抄 adj. 被没收的70.sponsorship spnsp （赞助，发起，保证人的地位）expenditures* 赞助支出71.long-term deferred expenditures* 长期待摊费用72.rebuild* ribldv. 改建73.carry forward* 结转74.prevail* prvel v. 胜过，占优势75.payable tax amount* 应纳税额76.preferential tax treatments* 税收优惠77.NPO, non-profit organization 非营利组织78.small meager-profit enterprise* 小型微利企业【讲解】meager mig adj. 贫乏的，缺乏的，微薄的 n. 兆79.high-tech enterprise* 高新技术企业80.startup st:tp （启动，开办）investment* 创业投资81.downsize* dansaz v. 削减，缩小规模82.withholding by sources* 源泉扣缴83.obligatory blgt()r （义务的，必须的，义不容辞的）withholder* 扣缴义务人84.special adjustments to tax payments* 特别纳税调整85.arms length transaction* 公平交易86.pricing arrangement* 定价安排87.transitionaltrnzinl （变迁的，过渡期的） preferential ,prefren()l （优先的，选择的，特惠的）tax treatments* 过渡性税收优惠88.administration of tax levy* 征收管理89.the Law of PRC on Administration of Tax Collection* 中华人民共和国税收征收管理法90.tax year* 纳税年度91.pay in advance* 预缴92.enterprise income tax return* 企业所得税纳税申报表e.g. An enterprise shall submit an enterprise income tax return for advance payment to the tax organ and pay the tax in advance within 15 days after the end of a month or quarter.【译】企业应当自月份或者季度终了之日起十五日内，向税务机关报送预缴企业所得税纳税申报表，预缴税款。【讲解】return rtn n. 返回，归还 adj. 报答的，返回的 v. 返回，报答例句：（1）submit sbmt v. 提交，呈递，服从（2）advance payment预付款93.payable or refundable taxes* 应缴应退税款94.deregistration formalities* 办理注销登记手续95.formalities* fmlts n. 手续PART IV Individual Income Tax Law第四部分 个人所得税法96.domicile* dmsal; -sl n. 住宅，住所，永久居住地 v.使定居97.wages and salaries* 工资、薪金98.individual industrial and commercial householdshashld （n.家庭 adj. 家庭的，日常的）* 个体工商户99.contracted or leased operation* 承包、承租经营100.remuneration for personal service* 劳务报酬101.authors remuneration* 稿酬102.royalty*rlti 特许权使用费103.contingent income* 偶然所得104.progressive prgresv （adj. 先进的，进步的）rate* 累计税率105.flatflt rate* 比例税率106.excessively high* 畸高的107.additional tax can be levied at a rate* 加成征收108.treasury bond/national debt 国债109.welfare benefits 福利费110.survivorsvav（n.幸存者，生还者） pensions 抚恤金111.relief rlif （救济，减轻，解除，安慰）payments 救济金112.insurance indemnities 保险赔款【讲解】indemnity indemnti n. 补偿，赔偿113.international conventionsknvenn（约定，协定，惯例，大会） 国际公约114.income exempt from tax* 免税所得115.taxable income* 应纳税所得116.the additional deduction for expenses* 附加减除费用117.creditable amount* 扣除额【讲解】credit kredt n. 信用，信誉，贷款，会计上的贷记 v. 把归给， 归功于，相信，信任118.file ones tax return* 办理纳税申报119.withholding in full for all taxpayers* 全员全额扣缴120.self-reporting taxpayer* 自行申报纳税人121.tax authorities* 税务机关122.pay in advance in monthly installment* 分月预缴123.excess payment refunded and deficiency repaid* 多退少补124.savings deposit dpzt（n. 存款，保证金 v.存放，沉淀）储蓄存款125.handling fees 手续费126.schedule of individual income tax rates 个人所得税税率表PART V Others第五部分 其他127.tax base* 税基128.tax avoidance* 避税128-1 tax evasion* 逃税【讲解】（1）avoidance vdns n.避免，回避 avoid vd v. 逃避，避免（2）evasion ve()n n. 逃避，回避 evade vedv. 逃避，规避，逃脱129.refund after collection* 先征后退130.collect and remit tax* 代收代缴131.withhold and remit tax* 代扣代缴132.the first profit-making year* 第一个获利年度133.temporary trips out of the country 临时离境134.state treasury 国库135.refund of the income tax paid on the reinvested amount 再投资退税136.export-oriented enterprise 出口型企业【讲解】orient rnt; r- v. 确定方向，使朝东 n. 东方，东方住过 adj. 东方的137.special economic zone 经济特区138.non-deductible expenses* 不可抵扣的费用139.temporary d