税务专用英语.doc

1、税务词汇 营业税： business tax or turnover tax 消费税： excise tax or consumption tax 增值税： value added tax 关税： custom duty 印花税： stamp tax土地增值税： land appreciation tax or increment tax on land value 个人所得税： individual income tax企业所得税： income tax on corporate business 外商投资企业所得税： income tax on foreign investment ent

2、erprises 城市维护建设税： city maintenance construction tax 资源税： resource tax 房产税： house property tax 土地使用税： land use tax车船使用税： operation tax of vehicle and ship耕地占用税： farmland use tax 教育费附加： extra charges of education fundsState Administration for Taxation 国家税务总局Yan gzhou Taxati on Trai ning College of Sta

3、te Admi nistrati on of Taxati on 国家税务总 局扬州税务进修学院Local Taxation bureau 地方税务局 外汇管理局： Foreign Exchange Control Board 海关： customs 财政局： finance bureau 统计局： Statistics Bureau 工商行政管理局： Administration of Industry and Commerce 出入境检验检疫局： Administration for EntryExit Inspection and Quarantine 中国证监会： China Secu

4、rities Regulatory Commission (CSRS) 劳动和社会保障部： Ministry of Labour and Social Securitytax returns filing 纳税申报tax payable 应交税金the assessable period for tax payme n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 a

5、ctivity 外出经营活动 Tax Inspection Report 纳税检查报告 tax avoidance 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 income from authors 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

6、income from transfer of property 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 in come ta

7、x paid on the rein vested amoun再投资退税 export-oriented enterprise 出口型企业tech no logically adva need en terprise 先进技术企业 Special Economic Zone 经济特区accountant genaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 acco unt form of bala nee sheet

8、 帐户式资产负债表 acco unt form of profit and loss stateme nt 帐户式损益表 account payable 应付帐款 account receivable 应收帐款account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目 accounting year 或 financial year 会计年度 acco unts payable ledger 应付款分类帐accept 受理 accounting software 会计核算软件 affix 盖章applicati

9、on letter 申请报告 apply for reimbursement 申请退税 apply for a hearing 申请听证 apply for nullifying the tax registration 税务登记注销 apply for reimbursement of tax payment 申请退税 ask for 征求 audit 审核 author s remunerati稿酬；稿费 averment 申辩 bill/voucher 票证 bulletin 公告 bulletin board 公告牌 business ID number 企业代码 bus in ess

10、 lice nse 营业执照 call one s num叫号 carry out/enforce/implement 执行 check 核对 check on the can cellati on of the tax return 注销税务登记核查 checking the tax returns 审核申报表 city property tax 城市房地产税 company-owned 公司自有的 conduct an investigation/investigate 调查 construction contract 建筑工程合同 c consult; consultation 咨询 c

11、onsulting service/advisory service 咨询效劳 contact 联系 contract 承包 copy 复印；副本 deduct 扣除delay in filing tax returns 延期申报(缴纳)税款 describe/explain 说明 document 文件；资料exam ine and approve 审批 extend the deadline for filing tax returns 延期税务申报 feedback 反应file tax returns(online) (网上)纳税申报 fill out/in 填写foreign-own

12、ed enterprise 外资企业 hearing 听证ID(identification)工作证 Identical with the original 与原件一样 IIT(Individual income tax) 个人所得税 Implementation 稽查执行 income 收入；所得 inform/tell 告诉 information desk 咨询台 inspect 稽查 inspection notice 稽查通知书 instructions 使用说明 invoice book(purchase) 发票购领本 invoice 发票 invoice tax control

13、machine 发票税控机 legal person 法人代表 letter of settlement for tax inspection 稽查处理决定书 list 清单local tax for education 教育地方附加费 lunch breakmake a suppleme ntary payme nt补缴make one s debut in handling tax affair初 次办理涉税事项 manuscript 底稿 materials of proof 举证材料 material 资料 modify 修改 modify one s tax reti税务变更登记Na

14、njing Local Taxation Bureau 南京市地方税务局 Notice 告知 nullify 注销office building 办公楼 office stationery 办公用品 on-the-spot service 上门效劳 on-the-spot tax inspection 上门稽查 opinion 意见 original value 原值 pay an overdue tax bill 补缴税款 pay 缴纳 penalty 处分 penalty fee for overdue payment 滞纳金 penalty fee 罚款 personal contact

15、 面谈 post/mail/send sth by mail 邮寄 procedure/formality 手续 proof material to backup tax returns 税收举证资料 purchase 购领 real estate 房产 receipt 回执 ;反应单 record 记录 reference number 顺序号register outward bus in ess admi nistratio n 外出经营登记 relevant materials of proof 举证资料 rent 出租 reply/answer 答复 sell and pay fore

16、ig n excha nge 售付汇 service trade 效劳业 settlement 处理 settle 结算 show/present 出示 special invoice books of service trade 效劳业发票 stamp 公章 submit a written application letter 提供书面申请报告 supervision hotline 监督 tax inspection bureau 稽查局 tax inspection permit 税务检查证 tax inspection 税务稽查 tax law 税法 tax officer 办税人t

17、ax payable/tax applicable 应缴税tax payme nt assessme nl纳税评估tax payment receipt 完税凭证tax payment 税款tax rate 税率tax reduction or exemption 减免税tax registration number 纳税登记号tax registration certificate 税务登记证tax registration 税务登记tax related documents 涉税资料tax return/tax bill 税单tax return forms and the ack no

18、wledgeme nt of receipt 申报表回执tax returns 纳税申报表tax voucher 凭证the accounting software 会计核算软件the acknowledgement of receipt 送达回证the application for an income refund 收入退还清单the author s remunera稿0费the business ID number 企业代码the certificate for outward business administration 外出经营管理证明 the certificate for e

19、xchange of invoice 换票证 the deadline 规定期限the in specti on stateme nt/report 检查底稿the legal person 法人代表the letter of stateme nt and averme nt陈述申辩书the online web address for filling tax returns 纳税申报网络地址the pen alty fee for the overdue tax payme nt税款滞纳金the penalty notice 处分告知书the real estate 房产the registratio n nu mber of the tax returns 纳税登记号the special invoice of service trade 效劳业专用发票the special n ati on wide special i