2019年注册会计师-税法-英语讲义-全

1、声明：本资料由大家论坛注册会计师考试专区 HYPERLINK /forum-115-1.html /forum-115-1.html 收集整理，转载请注明出自 HYPERLINK 更多注册会计师考试信息，考试真题，模拟题下载 HYPERLINK /forum-115-1.html /forum-115-1.html大家论坛，全免费公益性考试论坛，期待您的光临！2012年注册会计师-税法-英语讲义-全专题一增值税 Value Added Tax概述【授课形式和教学安排】专题一 增值税Value Added Tax专题二 消费税Consumption Tax专题三 营业税Business Tax专

2、题四 城市维护建设税 关税 资源税City Construction Tax, Customs Duty，Resource Tax专题五 土地增值税Land Value-Added Tax专题六 房产税、城镇土地使用税、耕地占用税、车辆购置税、车船使用税、印花税和契税Building Tax、Tax on the use of urban land、Farmland Used Tax 、Vehicle Purchase Tax、Tax on Vehicles and Vessels、Stamp Tax、Contract Tax专题七 企业所得税Corporate Income Tax专题八 个

3、人所得税Individual Income Tax【专题讲授的四个部分】第一部分考情分析第二部分专业词汇第三部分各个税法暂行条例英文版的学习第四部分实战演练 专题一增值税 Value Added Tax【一、考情分析】增值税的考察，往往出现在计算题和综合题中。可以单独考察，也可以结合其他税种出题。本专题的内容是历年英文测试的考察重点，2011年和2010年英文测试的主要内容都应用到了本专题的知识点。增值税的考察主要有以下几种方式：（一）直接问税种的应纳税额为多少，计算金额即可。（二）针对某些事项问是否应该纳税、应该缴纳哪些税种、如何纳税、计算是否正确，或者直接问税款征收方法。（三）一些方案的比

4、较，需要对一些方案进行比较分析。【二、专业词汇】1增值税Value Added Tax （VAT）2进项税Input Tax3销项税Output Tax 4增值税税率Value added tax rate5应税劳务Taxable service6进口货物/出口货物Importation of goods/Exportation of goods7分别核算Accounted for/Calculated/Computed separately8从高适用税率the higher tax rate shall apply9销售货物或提供应税劳务Selling goods or providing

5、taxable servicesSale of goods or provision of taxable services10结算、以人民币/外币结算Settle、Be settled in RMB/ foreign currencies11应纳税额当期销项税额当期进项税额Tax Payable Output tax payable for the period-Input tax for the period12销项税额销售额税率Output TaxSales Amount Tax Rate13进项税额买价税率/扣除率Inputtax Purchasing priceTaxrate /De

6、duction rate14抵扣Offset against / Credit against15价款和价外费用Consideration & Other charges16增值税专用发票Special VAT Invoice17增值税普通发票Ordinary VAT Invoice18结转/结转下期Carry Forward/to the following periods19非增值税应税项目Non-taxable items20免税项目Tax exempt items 21在产品、产成品Work-in-progress /Finished goods22小规模纳税人/一般纳税人Small-

7、scale taxpayer/ General taxpayer23简易办法Simplified method24应纳税额销售额征收率Tax payable Sales amount x Leviable rate25主管税务机关Competent Tax Authorities26应纳税额组成计税价格税率Tax payable Composite assessable price x Tax rate 27增值税的免税、减税VAT Exemption and Reduction28起征点Minimum threshold 29进口报关、出口报关Import declaration/ Expo

8、rt declaration 30征税、征收Levy tax / collect tax31申报纳税Report and pay tax 32总机构和分支机构head office and branch33纳税期限Assessable period 34出口退税Tax refund on exported goods 35补缴已退的税款Repay the tax refunded【三、英文版法规的学习】 中华人民共和国增值税暂行条例Provisional Regulations of the Peoples Republic of China on Value Added Tax第一条 在中华

9、人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。Article 1 All units and individuals engaged in the sales of goods, provision of processing, repairs and replacement services, and the importation of goods within the territory of the Peoples Republic of China are taxpayers of Value-Added Tax

10、 （hereinafter referred to as ）, and shall pay VAT in accordance with these Regulations.货物，是指有形动产，包括电力、热力、气体在内。Goodsrefersto tangible moveable goods, including electricity, heat, and gas.加工，是指受托加工货物，即委托方提供原料及主要材料，受托方按照委托方的要求，制造货物并收取加工费的业务。Processingrefersto the businessofcontractingtoprocessgoods,whe

11、retheconsignor supplies the rawmaterialandmajormaterialsandtheconsignee manufactures the goods in accordance with therequirementsofthe consignor and receives processing fee.修理修配，是指受托对损伤和丧失功能的货物进行修复，使其恢复原状和功能的业务。Repairsandreplacementrefers to the business of contracting to carry out repairsof damaged

12、 or malfunctioned goods, soastorestorethegoodstotheir original conditions and functions.销售货物，是指有偿转让货物的所有权。Sales of goods refers to the transfer of the ownership of goods for any consideration.有偿，是指从购买方取得货币、货物或者其他经济利益。Consideration includesmoney, goods or any economic benefit obtained from the purcha

13、sers.单位或者个体工商户的下列行为，视同销售货物: The following activities of units or individualoperatorsshallbe deemed as sales of goods: （一）将货物交付其他单位或者个人代销；（1） Consignment of goods to others for sale; （二）销售代销货物；（2） Sale of goods under consignmen（三）设有两个以上机构并实行统一核算的纳税人，将货物从一个机构移送其他机构用于销售，但相关机构设在同一县（市）的除外; （3） Transfer o

14、f goods from one establishment to other establishments for sale by a taxpayer thatmaintainstwoormoreestablishmentsand adopts consolidated accounting, unlesstherelevantestablishments are maintained in the same county （or city）; （四）将自产或者委托加工的货物用于非增值税应税项目；（4） Useself-producedorprocessedgoodstoproduce n

15、on-taxable items;（五）将自产、委托加工的货物用于集体福利或者个人消费；（5） Use self-produced or processed goods for collective welfare/group welfare or personal consumption;（六）将自产、委托加工或者购进的货物作为投资，提供给其他单位或者个体工商户；（6） Provision of self-produced, processed or purchased goods to other units or individual operators as investments;（

16、七）将自产、委托加工或者购进的货物分配给股东或者投资者；（7） Distribution of self-produced processed orpurchasedgoodsto shareholders or investors;（八）将自产、委托加工或者购进的货物无偿赠送其他单位或者个人。（8） Giving self-produced, processed or purchased goods toothers as free gifts.第二条 增值税税率：Article 2 Value added tax rates （VAT rates） ：（一）纳税人销售或者进口货物，除本条第

17、（二）项、第（三）项规定外，税率为17%。（1） For taxpayers selling or importing goods, other than those stipulated in items（2） and（3） of this Article, the tax rate shall be 17%.（二）纳税人销售或者进口下列货物，税率为13%：（2） For taxpayers selling or importing the following goods, the tax rate shall be 13%：1.粮食、食用植物油；I. Food grains，edible

18、vegetable oils；2.自来水、暖气、冷气、热水、煤气、石油液化气、天然气、沼气、居民用煤炭制品；II. Tap water， heating， air conditioning， hot water， coal gas， liquefied petroleum gas， natural gas， methane gas， coal/charcoal products for household use；3.图书、报纸、杂志；III. Books， newspapers， magazines；4.饲料、化肥、农药、农机、农膜；IV. Feeds， chemical fertilize

19、rs， agricultural chemicals， agricultural machinery and covering plastic film for farming；5.国务院规定的其他货物。V. Other goods as regulated by the State Council.（三）纳税人出口货物，税率为零；但是，国务院另有规定的除外。（3）For taxpayers exporting goods, the tax rate shall be 0.（四）纳税人提供加工、修理修配劳务（以下称应税劳务），税率为17%。（4）For taxpayer providing p

20、rocessing，repairs and replacement services （hereinafter referred to as taxable services）, the tax rate shall be 17%.第三条 纳税人兼营不同税率的货物或者应税劳务，应当分别核算不同税率货物或者应税劳务的销售额；未分别核算销售额的，从高适用税率。Article 3 For taxpayers concurrently dealing in goods or providing taxable services with different tax rates，the sales am

21、ounts for goods or taxable services with different tax rates shall be accounted for/computed/calculate separately. If the sales amounts have not been accounted for separately, the higher tax rate shall apply.混合销售行为:一项销售行为如果既涉及货物又涉及非增值税应税劳务，为混合销售行为。从事货物的生产、批发或者零售的企业、企业性单位和个体工商户的混合销售行为，视为销售货物，应当缴纳增值税；

22、其他单位和个人的混合销售行为，视为销售非增值税应税劳务，不缴纳增值税。A sales activity that involves goods and non-taxableservicesshall be a mixed sales activity. Mixed sales activities of enterprises, enterprise units or individual business operators engaged in production, wholesaling or retailing of goods shall be regarded as sales

23、 of goods which shall be subject to VAT. Mixed sales activities of other units or individuals shall be regarded as sales of non-taxable services which shall not be subject to VAT. 纳税人的混合销售行为，应当分别核算货物的销售额和非增值税应税劳务的营业额，并根据其销售货物的销售额计算缴纳增值税，非增值税应税劳务的营业额不缴纳增值税；未分别核算的，由主管税务机关核定其货物的销售额：Taxpayers also engag

24、ed in non-taxable services shall account separately for the sales amount of goods and taxable services and non-taxable services. If the sales amount of the goods and taxable services and non-taxable services is not accounted for separately, the sales amount of goods and taxable services shall be det

25、ermined by the competent tax authorities.第四条 除本条例第十一条规定外，纳税人销售货物或者提供应税劳务（以下简称销售货物或者应税劳务），应纳税额为当期销项税额抵扣当期进项税额后的余额。应纳税额计算公式：Article 4 Except as stipulated in Article 11 of these Regulations, for taxpayers engaged in the sales of goods or the provision of taxable services （hereinafter referred to as se

26、lling goods or taxable services）, the tax payable shall be the balance of output tax for the period after deducting the input tax for the period. The formula for computing the tax payable is as follows：应纳税额当期销项税额当期进项税额Tax payableOutput tax payable for the period-Input tax for the period当期销项税额小于当期进项税

27、额不足抵扣时，其不足部分可以结转下期继续抵扣。If the output tax for the period is less than and insufficient to offset against the input tax for the period, the excess input tax can be carried forward for set-off in the following periods.第五条 纳税人销售货物或者应税劳务，按照销售额和本条例第二条规定的税率计算并向购买方收取的增值税额，为销项税额。销项税额计算公式：Article 5 For taxpay

28、ers selling goods or taxable services, the output tax shall be the VAT payable calculated based on the sales amounts and the tax rates prescribed in Article 2 of these Regulations and collected from the purchasers. The formula for computing the output tax is as follows：销项税额销售额税率Output taxSales amoun

29、t x Tax rate第六条 销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。Article 6 The sales amount shall be the total consideration and all other charges receivable from the purchasers by the taxpayer selling goods or taxable services, but excluding the output tax collectible.价外费用，包括价外向购买方收取的手续费、补贴、基金、集资费、返还

30、利润、奖励费、违约金、滞纳金、延期付款利息、赔偿金、代收款项、代垫款项、包装费、包装物租金、储备费、优质费、运输装卸费以及其他各种性质的价外收费。Other charges refers to handling fees, subsidies, funds, fund raisingfees,profits sharing, incentive bonus, damages onbreachofcontract, interestondeferred payments, packaging charges, rentals on packaging materials,contingency

31、charges, quality charges,freightandloadingandunloadingcharges, commissioned receipts, commissioned paymentsandchargesofanyother nature which is in addition to the price charged tothepurchaser. 但下列项目不包括在内：The following items nevertheless shall not be included:（一）受托加工应征消费税的消费品所代收代缴的消费税；（1） Consumption

32、 tax withheld on processing of consumer goodssubject to Consumption Tax; （二）同时符合以下条件的代垫运输费用：（2） Disbursement of freight charges that satisfies both the following conditions; 1.承运部门的运输费用发票开具给购买方的；A freight invoice of transportation department was issuedtothe purchaser; and2.纳税人将该项发票转交给购买方的。The same i

33、nvoice is turned over by the taxpayer to the purchaser. （三）符合条件代为收取的政府性基金或者行政事业性收费。（3） Governmental fund or administrative and institutional fee collected on behalf of others.（四）销售货物的同时代办保险等而向购买方收取的保险费，以及向购买方收取的代购买方缴纳的车辆购置税、车辆牌照费。（4）Insurance premium, vehicle purchase tax and vehicle license fee col

34、lected from purchasers on behalf of the purchaser when selling goods.销售额以人民币计算。纳税人以人民币以外的货币结算销售额的，应当折合成人民币计算。The sales amount shall be computed in RMB. The sales amount of the taxpayer settled in foreign currencies shall be converted into RMB according to the exchange rate prevailing in the foreign

35、exchange market.第七条 纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。Article 7 Where the price used by the taxpayer in selling goods or taxable services is obviously low and without proper justification, the sales amount shall be determined by the competent tax authorities.纳税人有条例第七条所称价格明显偏低并无正当理由或者有视同销售货物行

36、为而无销售额者，按下列顺序确定销售额：For taxpayers whose pricesareobviouslylowandwithoutproper justification orhave activities of selling goods but without invoiced sales amounts, the sales amount shallbedetermined according to the following sequence: （一）按纳税人最近时期同类货物的平均销售价格确定；（1） Determined according to the average s

37、elling price of the taxpayer on the same goods in the recent period; （二）按其他纳税人最近时期同类货物的平均销售价格确定；（2） Determined according to the average selling price of other taxpayer on the same goods in the recent period; （三）按组成计税价格确定。组成计税价格的公式为：（3） Determined accordingtothecompositeassessableprice.The formula of

38、 the composite assessable value shall be: 组成计税价格成本（1+成本利润率）Composite assessable price Cost X （1 + cost plus margin）属于应征消费税的货物，其组成计税价格中应加计消费税额。For goods subject to Consumption Tax, the composite assessableprice shall include Consumption Tax payable.第八条 纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务）支付或者负担的增值税额，为进项税额

39、。Article 8 For taxpayers who purchase goods or receive taxable services （hereinafter referred to as purchasing goods or taxable services）, VAT paid or borne shall be the input tax.下列进项税额准予从销项税额中抵扣：The amount of input tax that can be credited against/offset against the output tax shall be restricted

40、to the amount of VAT payable as indicated on the following VAT credit document（增值税扣税凭证）：（一）从销售方取得的增值税专用发票上注明的增值税额。（1） VAT indicated in the special VAT invoices obtained from the sellers；（二）从海关取得的海关进口增值税专用缴款书上注明的增值税额。（2） VAT indicated on the import VAT payment receipts obtained from the customs offic

41、e.（三）购进农产品，除取得增值税专用发票或者海关进口增值税专用缴款书外，按照农产品收购发票或者销售发票上注明的农产品买价和13%的扣除率计算的进项税额。进项税额计算公式：The creditable input tax for the purchasing of tax exempt agricultural products is calculated based on a deemed deduction rate at 13% on the actual purchasing price. The formula for calculating the input tax is as

42、follows：进项税额买价扣除率Input tax Purchasing price x Deduction rate（四）购进或者销售货物以及在生产经营过程中支付运输费用的，按照运输费用结算单据上注明的运输费用金额和7%的扣除率计算的进项税额。进项税额计算公式：进项税额运输费用金额扣除率Input tax Transportation charges x Deduction rate第九条 纳税人购进货物或者应税劳务，取得的增值税扣税凭证不符合法律、行政法规或者国务院税务主管部门有关规定的，其进项税额不得从销项税额中抵扣。Article 9 Where taxpayers purchasi

43、ng goods or taxable services have not obtained and kept the VAT credit document in accordance with the regulations，or the VAT payable and other relevant items in accordance with the regulations are not indicated on the VAT credit document, no input tax shall be credited against the output tax.第十条 下列

44、项目的进项税额不得从销项税额中抵扣：Article 10 Input tax on the following items shall not be credited against the output tax：（一）用于非增值税应税项目、免征增值税项目、集体福利或者个人消费的购进货物或者应税劳务；1.Goods purchased or taxable services used for non-taxable items; tax exempt items；group welfare or personal consumption；（二）非正常损失的购进货物及相关的应税劳务；2.Abno

45、rmal losses of Goods purchased；（三）非正常损失的在产品、产成品所耗用的购进货物或者应税劳务；3.Goods purchased or taxable services consumed in the production of work-in-progress or finished goods which suffer abnormal losses.（四）国务院财政、税务主管部门规定的纳税人自用消费品；4.Personal consumption goods used by taxpayers regulated by tax authorities.（五）

46、本条第（一）项至第（四）项规定的货物的运输费用。5.Transportation charges for the goods prescribed in items 1 to 4 of this Article.第十一条 小规模纳税人销售货物或者应税劳务，实行按照销售额和征收率计算应纳税额的简易办法，并不得抵扣进项税额。Article 11 Small-scale taxpayers engaged in selling goods or taxable services shall use a simplified method for calculating the tax payable

47、. The tax payable shall be calculated based on the sales amount and the leviable rate. No input tax shall be creditable. The formula for calculating the tax payable is as follows：应纳税额销售额征收率Tax payable Sales amount x levable rate第十二条 小规模纳税人增值税征收率为3%.征收率的调整，由国务院决定。Article 12 the rate leviable on the s

48、mall-scale taxpayers selling goods or taxable services shall be 3%. Any adjustment to the leviable rate shall be determined by the State Council.第十三条 小规模纳税人以外的纳税人应当向主管税务机关申请资格认定。具体认定办法由国务院税务主管部门制定。小规模纳税人会计核算健全，能够提供准确税务资料的，可以向主管税务机关申请资格认定，不作为小规模纳税人，依照本条例有关规定计算应纳税额。Article 13 Small-scale taxpayers wit

49、h sound accounting who can provide accurate taxation information may, upon the approval of the competent tax authorities, not be treated as small-scale taxpayers. The tax payable shall be computed pursuant to the relevant stipulations of these Regulations.第十四条 纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额。组成计税

50、价格和应纳税额计算公式：Article 14 For taxpayers importing goods, tax payable shall be computed based on the composite assessable price and the tax rates prescribed in Article 2 of these Regulations. 组成计税价格关税完税价格+关税+消费税应纳税额组成计税价格税率Composite assessable price Customs dutiable value + Customs Duty + Consumption Ta

51、xTax payable Composite assessable price x Tax rate第十五条 下列项目免征增值税：Article 15 The following items shall be exempt from VAT：（一）农业生产者销售的自产农产品；（1） Self-produced agricultural products sold by agricultural producers；（二）避孕药品和用具；（2）Contraceptive medicines and devices；（三）古旧图书；（3）Antique books；（四）直接用于科学研究、科学试验

52、和教学的进口仪器、设备；（4） Importation of instruments and equipment directly used in scientific research, experiment and education；（五）外国政府、国际组织无偿援助的进口物资和设备；（5） Importation of materials and equipment from foreign governments and international organizations as assistance free of charge；（六）由残疾人的组织直接进口供残疾人专用的物品；（7

53、）Articles imported directly by organizations for the disabled for special use by the disabled；（七）销售的自己使用过的物品。（8）Sale of goods which have been used by the sellers除前款规定外，增值税的免税、减税项目由国务院规定。任何地区、部门均不得规定免税、减税项目。Except as stipulated in the above paragraph, the VAT exemption and reduction items shall be re

54、gulated by the State Council. Local governments or departments shall not regulate any tax exemption or reduction items.第十六条 纳税人兼营免税、减税项目的，应当分别核算免税、减税项目的销售额；未分别核算销售额的，不得免税、减税。Article 16 For taxpayers concurrently engaged in tax exempt or tax reduced item, the sales amounts for tax exempt or tax reduc

55、ed items shall be accounted for separately. If the sales amounts have not been separately accounted for, no exemption or reduction is allowed.第十七条 纳税人销售额未达到国务院财政、税务主管部门规定的增值税起征点的，免征增值税；达到起征点的，依照本条例规定全额计算缴纳增值税。Article 17 For taxpayers whose sales amounts have not reached the VAT minimum threshold sti

56、pulated by the Ministry of Finance, the VAT shall be exempt.第十八条 中华人民共和国境外的单位或者个人在境内提供应税劳务，在境内未设有经营机构的，以其境内代理人为扣缴义务人；在境内没有代理人的，以购买方为扣缴义务人。Article 18 All units and individuals providing taxable services within the territory of the Peoples Republic of China did not have business establishment, the wit

57、hholding agent shall be the agent within the territory; if there is no agent within the territory, the withholding agent shall be the purchaser.第十九条 增值税纳税义务发生时间：Article 19 The time at which a liability to VAT arises is as follows：1.一般规定：（一） 销售货物或者应税劳务，为收讫销售款项或者取得索取销售款项凭据的当天；先开具发票的，为开具发票的当天。（1） For s

58、ales of goods or taxable services, it is the date on which the sales sum is received or the documented evidence of right to collect the sales sum is obtained.（二）进口货物，为报关进口的当天。（2） For importation of goods, it is the date of import declaration.2.具体规定：按销售结算方式methods of settlement的不同，具体为： （一）采取直接收款方式销售货

59、物，不论货物是否发出，均为收到销售款或者取得索取销售款凭据的当天；（1）For sales of goods under the direct payment method, itshallbe the date on which the sales sum is received or the documented evidenceof the right to collect the sales sum is obtained, regardless whether the goods are delivered;（二）采取托收承付和委托银行收款方式销售货物，为发出货物并办妥托收手续的当天

60、；（2）For sales of goodswherethesalesamountisentrustedfor collection, including where entrusted to banks for collection, it shall be the date on which the goods are delivered and the procedures for entrusted collection are completed; （三）采取赊销和分期收款方式销售货物，为书面合同约定的收款日期的当天，无书面合同的或者书面合同没有约定收款日期的，为货物发出的当天；（3