税收英语词汇

1、税务专用英语词汇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 Enterprise

2、s with Foreign Investment and Foreign 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 liabili

3、ty 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 avoidance 逃税 tax

4、60;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 remunerati

5、on for personal service 劳务报酬所得 income from lease of property 财产租赁所得 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

6、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 y

7、ear 第一个获利年度 refund of the income tax paid on the reinvested 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tax exemption 免税

8、 Tax Exemption Certificate 免税证明书tax heldover 延缓缴纳的税款 tax holiday 免税期 tax in default 拖欠税款tax investigation税务调查 tax liability 纳税责任；税务负担tax payable应缴税款body corporate 法团；法人团体保护关税（Protective Tariff） 保税制度（Bonded System） 布鲁塞尔估价定义（Brussels Definition of Value BDV） 差别关税（Differential Duties） 差价关税（Variable Imp

9、ort Levies） 产品对产品减税方式（Product by Product Reduction of Tariff）超保护贸易政策（Policy of Super-protection） 成本(Cost） 出厂价格（Cost Price） 初级产品（Primary Commodity） 初级产品的价格（The Price of Primang Products） 出口补贴（Export Subsidies） 出口退税（Export Rebates）从量税（Specific Duty） 从价（Ad Valorem） 从价关税（Ad Valorem Duties）反补贴税（Counter V

10、ailing Duties） 反倾销（Anti-Dumping） 反倾销税（Anti-dumping Duties） 关税（Customs Duty） 关税和贸易总协定（The General Agreement On Tariffs And Trade）关税配额（Tariff Quota）自主关税（Autonomous Tariff)最惠国税率(The Most-favoured-nation Rate of Duty)优惠税率（Preferential Rate)标题：能介绍一下营业税的知识吗TOPIC: Would you please give the general introduc

11、tion of the business tax?对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。Tax official: I will try my best. Generally speaking ,the business tax is levied

12、 on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .纳税人：什么是应税业务？Taxpayer: what do you mean by the taxable services?税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。Tax official: they are the definite items stipulated by the law, such as th

13、e transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.纳税人：不动产好理解，无形资产指什么？Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible as

14、set?税务局：指各种专有权，如专利权、专有技术版权、商标等。Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.纳税人：计税收入如何确定？Taxpayer: what about the tax base?税务局：大多数情况下指全部价款包括价外费用。Tax official: in most case, it is the total consideration received, including

15、 additional fees and charges.纳税人：预收的价款也计算在内吗？Taxpayer: does that include the turnover received in advance?税务局：对于无形资产和不动产是这样。Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .纳税人：无偿赠送呐？Taxpayer: and what about the donation?税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。

16、Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.纳税人：收款是外币怎么办？Taxpayer: what can we do if we receive turnover in the form of foreign currency?税务局：按收入当日或当月一日的汇率换算。Tax official: you can transfer the foreign

17、currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .纳税人：营业税税率是多少？Taxpayer: how about the tax rate?税务局：一般是3%到达5%，娱乐业是5%到20%。Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.纳税人：您说的

18、对我太有帮助了，谢谢！Taxpayer: what you have said is very helpful, thank you Accession Tax   财产增值税、财产增益税Additional Tax  附加税Admission Tax  入场税Allowable Tax Credit  税款可抵免税准予扣除税额Amended Tax Return  修正后税款申报书Animal Slaughter Tax  动物屠宰税Annual Income T

19、ax Return  年度所得税申报表Assessed Tax.  估定税额Assessment of Tax  税捐估定Asset Tax  资产税Back Tax  欠缴税款未缴税额Business Tax  （工商）营业税工商税Capital Tax  资本税<美>按资本额稽征<英>指资本利得税和资本转让税（【缩】CTT）<英>资本转让税Capital Transfer Tax  资本转移税资本

20、过户税Company Income Tax / Company Tax  公司所得税Corporate Profit Tax / Corporation Profit Tax  公司利润税公司利得税Corporate Profits After Taxes  <美>公司税后利润（额）公司税后收益（额）Corporate Profits Before Taxes  <美>公司税前利润（额）公司税前收益（额）Corporation Tax Act  <美>公司税法

21、Corporation Tax Rate  公司税税率Deferred Income Tax  递延所得税Deferred Income Tax Liability  递延所得税负债Deferred Tax  递延税额递延税额Development Tax  开发税发展税Direct Tax  直接税Dividend Tax  股利税股息税Earnings After Tax  （【缩】EAT）(纳)税后盈利（纳）税后收益（额）Earn

22、ings Before Interest and Tax  （【缩】EBIT）缴付息税前收益额息税前利润Effective Tax Rate  实际税率Employment Tax  就业税职业税雇用税Entertainment Tax  娱乐税筵席捐Estate Tax  遗产税Estimated Income Tax Payable  估计应付所得税预估应付所得税Estimated Tax  估计税金Exchange Tax  外汇

23、税Excise Tax  国内税国内货物税营业税执照税Export Tax  出口税Export Tax Relief  出口税额减免Factory Payroll Taxes  工厂工薪税Factory Tax  产品出厂税Fine for Tax Overdue  税款滞纳金Fine on Tax Makeup  补税罚款Franchise Tax  特许经营税专营税Free of Income Tax  （【缩

24、】f.i.t.）<美>免付所得税Import Tax  进口税Income Before Interest and Tax  利息前和税前收益Income After Taxes  税后收益税后利润Income Tax  （【缩】IT）所得税Income Tax Benefit  所得税可退税款Income Tax Credit  所得税税额抵免Income Tax Deductions  所得税扣款所得税减除额Income Tax Exemp

25、tion  所得税免除额Income Tax Expense  所得税费用Income Tax Law  所得税法Income Tax Liability  所得税负债Income Tax on Enterprises  企业所得税Income Tax Payable  应付所得税Income Tax Prepaid  预交所得税Income Tax Rate  所得税率Income Tax Return  所得税申

26、报表Income Tax Surcharge  所得附加税Income Tax Withholding  所得税代扣Increment TaxTax on Value Added  增值税Individual Income Tax Return  个人所得税申报表Individual Tax  个人税Inheritance Tax  <美>继承税遗产税遗产继承税Investment Tax Credit  （【缩】ITC/I.T.C.）<

27、美>投资税款减除额投资税款宽减额投资减税额Liability for Payroll Taxes  应付工薪税Local Tax / Rates  地方税Luxury Tax  奢侈（品）税Marginal Tax Rate  边际税率Notice of Tax Payment  缴税通知纳税通知书Nuisance Tax  <美>繁杂捐税小额消费品税Payroll Tax  工薪税工资税<美>工薪税Payroll Tax E

28、xpense  工薪税支出工资税支出Payroll Tax Return  工薪所得税申报书工资所得税申报书Personal Income Tax  个人所得税Personal Income Tax Exemption  个人所得税免除Personal Tax  对人税个人税直接税Prepaid Tax  预付税捐Pretax Earnings  税前收益税前盈余税前盈利Pretax Income  税前收入税前收益税前所得Pretax

29、 Profit  税前利润Product Tax  产品税Production Tax  产品税生产税Profit Tax  利得税利润税Progressive Income Tax  累进所得税累退所得税Progressive Income Tax rate  累进所得税率Progressive Tax  累进税Progressive Tax Rate  累进税率Property Tax  财产税Property

30、Tax Payable  应付财产税Property Transfer Tax  财产转让税Rate of TaxationTax Rate  税率Reserve for Taxes  税捐准备（金）纳税准备（金）Retail Taxes  零售税Sales Tax  销售税营业税Tax Accountant  税务会计师Tax Accounting  税务会计Tax Accrual Workpaper  应计税金计

31、算表Tax Accruals  应计税金应计税款Tax Accrued / Accrued Taxes  应计税收Tax Administration  税务管理Tax Audit  税务审计税务稽核Tax Authority  税务当局Tax Benefit  <美>纳税利益Tax Benefit Deferred  递延税款抵免Tax Bracket  税（收等）级税别税阶税档Tax Collector 

32、60;收税员Tax Credits  <美>税款扣除数税款减除数Tax Deductible Expense  税收可减费用Tax Deductions  <美>课税所得额扣除数Tax Due  （到期）应付税款Tax Evasion  逃税漏税偷税Tax Exemption / Exemption of Tax/ Tax Free  免税（额）Tax Law  税法Tax Liability  纳税义务Tax

33、Loss  纳税损失税损Tax on Capital Profit  资本利得税资本利润税Tax on Dividends  股息税红利税Tax Payment  支付税款纳税Tax Penalty  税务罚款Tax Rate Reduction  降低税率Tax Rebate  （出口）退税Tax Refund  退还税款Tax Return  税款申报书纳税申报表Tax Savings  税金

34、节约额Tax Withheld  扣缴税款已预扣税款Tax Year  课税年度纳税年度Taxable  可征税的应纳税的Taxable Earnings  应税收入Taxable Income  （【缩】TI）可征税收入（额）应（课）税所得（额）应（课）税收益（额）Taxable Profit  应（课）税利润Taxation Guideline  税务方针税务指南Taxes Payable  应缴税金，应付税款Tax-exempt

35、Income  免税收入免税收益免税所得Tax-free Profit  免税利润Taxpayer  纳税人Transaction Tax  交易税流通税Transfer Tax  转让税过户税交易税Turnover Tax  周转税交易税Undistributed Taxable Income  未分配课税所得未分配应税收益Untaxed Income  未纳税所得未上税收益Use Tax  使用税Value Ad

36、ded Tax  （【缩】VAT）增值税Wage Bracket Withholding Table  工新阶层扣税表Withholding Income Tax  <美>预扣所得税代扣所得税Withholding of Tax at Source  从源扣缴税款Withholding Statement  扣款清单扣缴凭单Withholding Tax  预扣税款Withholding Tax Form （代扣所得税表）English Language Word

37、 or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agents file number 扣缴义务人编码Monetary Unit 金额单位Annual Income Tax Return 年度所得税申报表Asset Tax 资产税Quick calculation deduction 速算扣除数Current Month 本月数 Current Year Cumulative Amount 年末累计数VAT on sale

38、s 销项税额 VAT Refund for exported goods 出口退税 Amount transferred out from VAT on purchase 进项税额转出数 Transfer out overpaid VAT 转出多交增值税VAT on purchase 进项税额 VAT Paid 已交税金 Tax reduced and exempted 减免税款 VAT payable on domestic sales offset against VAT on purchase for export sales 出口抵减内销商品应纳税额Transfer out unpaid VAT 转出未交增值税 Amount not deducted at end of period (represented by a