税收英语词汇

税收英语词汇

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 Enterprises 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 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 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 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 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

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 Import 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 Vailing 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 introduction 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 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 the 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 asset?

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 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。

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 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 Tax 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［①<美>按资本额稽征②<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 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）

Earnings 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 外汇税

Excise Tax ①［国内］税／［国内］货物税

②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】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 Exemption 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 所得税申报表 Income Tax Surcharge 所得附加税 Income Tax Withholding 所得税代扣 Increment Tax／Tax 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.）<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 Expense 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 Profit 税前利润 Product Tax 产品税

Production Tax ①产品税②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 Tax Payable 应付财产税 Property Transfer Tax 财产转让税 Rate of Taxation／Tax 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 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 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 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 ①转让税／过户税②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 Added 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 or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表 Withholding agent‘s 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 sales 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 \"-\" sign) 期末未

抵扣数（用\"-\"号反映） VAT unpaid 未交增值税

Sales return 销售退回

Depreciation allowance 折扣与折让 Investment income 投资收益

Operating expenses 销售（营业）成本 Sales tax 销售税金及附加

Total period expenses 期间费用合计 Deduction items 扣除项目

Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中：工资薪金 职工福利费、职工工会经费、职工教育经费

Depreciation of fixed assets 固定资产折旧

Amortisation on intangible assets and deferred assets 无形资产递延资产摊销

Research and development expenses 研究开发费用

Entertainment expenses 业务招待费 Loss on bad debts 坏账损失 Advertising expenditure 广告支出 Donations Contributed 捐赠支出

Income before tax adjustment 纳税调整前所得 Adjustment for additional tax payment纳税调整增加额

Interest expense tax payment adjustment amount 利息支出纳税调整额 Tax

adjustment

for

contribution

expenditure 赞助支出纳税调整额

Penalties paid for late late tax payment 罚款、罚金或滞纳金

After tax adjusted income 纳税调整后所得

Taxable Income 应纳税所得额 Applicable tax rate 适用税率 Income tax payable 应缴所得税额

Less tax paid 减免税额

Tax return for stamp tax 印花税纳税申报表 Pretax Profit 税前利润 Progressive Tax 累进税 Tax Audit 税务审计;税务稽核 Tax Liability 纳税义务 Taxable 可征税的;应纳税的 Taxable Earnings 应收税入

Tax-exempt Income 免收税入;免收税益;免税所得

Withholding of Tax at Source 从源扣缴税款 Withholding Statement 扣款清单;扣缴凭单 e-filing :n.网络报税