稅收英語(yǔ)詞匯

1、稅務(wù)專用英語(yǔ)詞匯State Adm ini strati on forTaxati on國(guó)家稅務(wù)總、局LocalTaxati onbureau 地方稅務(wù)局Busin ess Tax 營(yíng)業(yè)稅In dividualIn come Tax 個(gè)人所得稅In come Tax for En terprises 企業(yè)所得稅ForeiIn come Tax forEn terpriseswith Foreig nIn vestme ntandgn En terprises外商投資企業(yè)和外國(guó)企業(yè)所得稅taxretur nsfili ng纟內(nèi)稅申報(bào)taxes payable 應(yīng)交稅金the assessable

2、 period for taxpayment 纟內(nèi)稅期限thetimi ngof tax liabilityarising納稅義務(wù)發(fā)生時(shí)間con solidate report ing 合并申報(bào)the localcompete nt tax authority當(dāng)?shù)刂鞴芏悇?wù)機(jī)關(guān)the outbo und bus in essTax In specti onReportactivity外出經(jīng)營(yíng)活動(dòng)納稅檢查報(bào)告tax avoida nee 逃稅taxevasi on避稅tax base 稅基refundaftercollecti on先征后退withholdandremittax代扣代繳collec

3、tandremittax代收代繳in comefromauthorsrem un erati on稿酬所得in comefromrem un erati onfor pers onal service勞務(wù)報(bào)酬所得in comefromleaseof property財(cái)產(chǎn)租賃所得in comefromtran sferofproperty財(cái)產(chǎn)轉(zhuǎn)讓所得con ti ngentin come 偶然所得reside nt 居民non-reside nt非居民tax year納稅年度temporarytrips out of臨時(shí)離境flat rate比例稅率withhold ingin come tax

4、預(yù)提稅withhold ingatsource源泉扣繳State Treasury國(guó)庫(kù)taxprefere nee稅收優(yōu)惠the firstprofit-mak ingyear 第一個(gè)獲利年度refund of thein cometax paid on the reinvestedamount 再投資退稅export-orie nteden terprise 出口型企業(yè)tech no logicallyadva need en terprise先進(jìn)技術(shù)企業(yè)SpecialEconomic Zone 經(jīng)濟(jì)特區(qū)tax exempti on 免稅Tax Exempti on Certificate免

5、稅證明書tax heldover延緩繳納的稅款tax holiday 免稅期tax in default 拖欠稅款tax in vestigati on稅務(wù)調(diào)查tax liability納稅責(zé)任；稅務(wù)負(fù)擔(dān)tax payable應(yīng)繳稅款body corporate 法團(tuán)；法人團(tuán)體保護(hù)關(guān)稅Protective Tariff保稅制度Bonded System布魯塞爾估價(jià)定義Brussels Defini tion of Value BDV 差異關(guān)稅Differential Duties差價(jià)關(guān)稅Variable Import Levies 產(chǎn)品對(duì)產(chǎn)品減稅方式 Product by Product Re

6、duction of Tariff 超保護(hù)貿(mào)易政策Policy of Super-protectio n 本錢Cost出廠價(jià)格Cost Price初級(jí)產(chǎn)品Primary Commodity 初級(jí)產(chǎn)品的價(jià)格The Price of Prima ng Products 出口補(bǔ)貼Export Subsidies出口退稅Export Rebates從量稅Specific Duty從價(jià)Ad Valorem從價(jià)關(guān)稅Ad Valorem Duties 反補(bǔ)貼稅Counter Vailing Duties 反傾銷Anti-Dumping反傾銷稅Anti-dumping Duties 關(guān)稅Customs Dut

7、y關(guān)稅和貿(mào)易總協(xié)定The General Agreeme nt On Tariffs And Trade 關(guān)稅配額Tar肝Quota自主關(guān)稅Autonomous Tariff)最惠國(guó)稅率(The Most-favoured-nation Rate of Duty)優(yōu)惠稅率Preferential Rate)標(biāo)題：能介紹一下營(yíng)業(yè)稅的知識(shí)嗎TOPIC: Would you please give the gen eral in troduct ion of the bus in ess tax?對(duì)話內(nèi)容：納稅人：我公司馬上就要營(yíng)業(yè)了，能介紹一下營(yíng)業(yè)稅的知識(shí)嗎？Taxpayer: my compa

8、ny will begi n bus in ess soon, but I have little kno wledge about the bus in ess tax. Can you in troduce it?稅務(wù)局：盡我所能吧！ 一般地說，提供應(yīng)稅業(yè)務(wù)、轉(zhuǎn)讓無形資產(chǎn)和出賣不動(dòng)產(chǎn)都要交納 營(yíng)業(yè)稅。Tax official: I will try my best. Gen erally speak ing ,the bus in ess tax is levied on the taxable service ,the transfer of intangible asset and s

9、ale of the immovable property within china .納稅人：什么是應(yīng)稅業(yè)務(wù)？Taxpayer: what do you mea n by the taxable services?稅務(wù)局：稅法有明確的規(guī)定。比方交通運(yùn)輸、建筑安裝、金融保險(xiǎn)等。不包括加工、修 理、修配業(yè)務(wù)，因?yàn)樗鼈円U增值稅。Tax official: they are the definite items stipulated by the law, such as the transportation, con struct ion, finance , in sura nce and t

10、he like .they do not in clude the process ing, repairs, and replaceme nt services, for they are subject to the value added tax.納稅人：不動(dòng)產(chǎn)好理解，無形資產(chǎn)指什么？Taxpayer: it is easy to understand the immovable property, but what do you mean by the intan gible asset?稅務(wù)局：指各種專有權(quán)，如專利權(quán)、專有技術(shù)版權(quán)、商標(biāo)等。Tax official: it means

11、 the royalties, in clude pate nt right, proprietary tech no logy, copy right, trademark right, and so on.納稅人：計(jì)稅收入如何確定？Taxpayer: what about the tax base?稅務(wù)局：大多數(shù)情況下指全部?jī)r(jià)款包括價(jià)外費(fèi)用。Tax official: in most case, it is the total con sideratio n received, in cludi ng additi onal fees and charges.納稅人：預(yù)收的價(jià)款也計(jì)算在內(nèi)嗎

12、？Taxpayer: does that i nclude the turno ver received in adva nce?稅務(wù)局：對(duì)于無形資產(chǎn)和不動(dòng)產(chǎn)是這樣。Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .納稅人：無償贈(zèng)送吶？Taxpayer: and what about the don ati on?稅務(wù)局：不動(dòng)產(chǎn)的無償贈(zèng)送要視同銷售，不過計(jì)稅額要經(jīng)過核定。Tax official: the don ati on is taxable

13、 in the case of tran sfer of the immovable property. But the turno ver will be assessed by the tax authority.納稅人：收款是外幣怎么辦?Taxpayer: what can we do if we receive turnover in the form of foreig n curre ncy?稅務(wù)局：按收入當(dāng)日或當(dāng)月一日的匯率換算。Tax official: you can tran sfer the foreig n curre ncy into Remi nbi at exch

14、a nge rate based uponeither the date or the first day of the mon th, that the Taxable item happe ned .納稅人：營(yíng)業(yè)稅稅率是多少？Taxpayer: how about the tax rate?稅務(wù)局：一般是 3%到達(dá)5%，娛樂業(yè)是5%到20%。Tax official: in gen eral, the rate is from 3% to 5%, but the en terta inment is from 5% to 20%.納稅人：您說的對(duì)我太有幫助了，謝謝！Taxpayer: wh

15、at you have said is very helpful, tha nk youAccession Tax 財(cái)產(chǎn)增值稅、財(cái)產(chǎn)增益稅Additio nal Tax 附加稅Admissi on Tax 入場(chǎng)稅Allowable Tax Credit稅款可抵免稅/準(zhǔn)予扣除稅額Ame nded Tax Retur n修正后稅款申報(bào)書Ani mal Slaughter Tax 動(dòng)物屠宰稅Annual In come Tax Retur n 年度所得稅申報(bào)表Assessed Tax.估定稅額Assessme nt of Tax 稅捐估定Asset Tax資產(chǎn)稅Back Tax欠繳稅款/未繳稅額Bu

16、si ness Tax 工商營(yíng)業(yè)稅/工商稅Capital Tax資本稅 美 按資本額稽征 英 指資本利得稅和資本轉(zhuǎn)讓稅=【縮】CTT英 資本轉(zhuǎn)讓稅Capital Tran sfer Tax資本轉(zhuǎn)移稅/資本過戶稅Compa ny In come Tax / Compa ny Tax 公司所得稅Corporate Profit Tax / Corporatio n Profit Tax公司利潤(rùn)稅/公司利得稅Corporate Profits After Taxes 美公司稅后利潤(rùn)額/公司稅后收益額Corporate Profits Before Taxes 美公司稅前利潤(rùn)額/公司稅前收益額Corp

17、oration Tax Act 美 公司稅法Corporatio n Tax Rate 公司稅稅率Deferred In come Tax 遞延所得稅Deferred In come Tax Liability遞延所得稅負(fù)債Deferred Tax遞延稅額/遞延稅額Developme nt Tax開發(fā)稅/開展稅Direct Tax直接稅Divide nd Tax股利稅/股息稅Earnings After Tax =【縮】EAT納稅后盈利/納稅后收益額Earnings Before Interest and Tax =【縮】EBIT丨繳付息稅前收益額/息稅前利潤(rùn) Effective Tax Ra

18、te 實(shí)際稅率Employme nt Tax就業(yè)稅/職業(yè)稅/雇用稅En tertai nment Tax娛樂稅/筵席捐Estate Tax遺產(chǎn)稅Estimated In come Tax Payable 估計(jì)應(yīng)付所得稅/預(yù)估應(yīng)付所得稅Estimated Tax估計(jì)稅金Excha nge Tax夕卜匯稅Excise Tax國(guó)內(nèi)稅/ 國(guó)內(nèi)貨物稅營(yíng)業(yè)稅/執(zhí)照稅Export Tax 出口稅Export Tax Relief 出口稅額減免Factory Payroll Taxes 工廠工薪稅Factory Tax 產(chǎn)品出廠稅Fin e for Tax Overdue 稅款滯納金Fine on Tax M

19、akeup 補(bǔ)稅罰款Fran chise Tax特許經(jīng)營(yíng)稅/專營(yíng)稅Free of In come Tax=【縮】f.i.t.<美 > 免付所得稅Import Tax 進(jìn)口稅In come Before In terest and Tax 利息前和稅前收益In come After Taxes稅后收益/稅后利潤(rùn)In come Tax 【縮】=IT所得稅In come Tax Ben efit所得稅可退稅款I(lǐng)n come Tax Credit所得稅稅額抵免In come Tax Deductio ns所得稅扣款/所得稅減除額In come Tax Exemptio n 所得稅免除額In

20、 come Tax Expe nse 所得稅費(fèi)用In come Tax Law 所得稅法In come Tax Liability 所得稅負(fù)債In come Tax on En terprises 企業(yè)所得稅In come Tax Payable 應(yīng)付所得稅In come Tax Prepaid 預(yù)交所得稅In come Tax Rate 所得稅率In come Tax Retur n 所得稅申報(bào)表In come Tax Surcharge 所得附加稅In come Tax Withholdi ng 所得稅代扣In creme nt Tax / Tax on Value Added 增值稅In

21、 dividual In come Tax Retur n個(gè)人所得稅申報(bào)表In dividual Tax 個(gè)人稅Inheritanee Tax 美繼承稅/遺產(chǎn)稅/遺產(chǎn)繼承稅Investment Tax Credit=【縮】ITC/I.T.C.美投資稅款減除額/投資稅款寬減額/投資減稅額Liability for Payroll Taxes 應(yīng)付工薪稅Local Tax / Rates 地方稅Luxury Tax奢侈品稅Margi nal Tax Rate 邊際稅率Notice of Tax Payme nt繳稅通知/納稅通知書Nuisa nee Tax 美 繁雜捐稅/小額消費(fèi)品稅Payroll

22、 Tax工薪稅/工資稅/ 美 工薪稅Payroll Tax Expe nse工薪稅支出/工資稅支出Payroll Tax Return工薪所得稅申報(bào)書/工資所得稅申報(bào)書Personal In come Tax 個(gè)人所得稅Personal In come Tax Exempti on 個(gè)人所得稅免除Personal Tax對(duì)人稅/個(gè)人稅/直接稅Prepaid Tax預(yù)付稅捐Pretax Earni ngs稅前收益/稅前盈余/稅前盈利Pretax In come稅前收入/稅前收益/稅前所得Pretax Profit稅前利潤(rùn)Product Tax 產(chǎn)品稅Production Tax產(chǎn)品稅生產(chǎn)稅Pro

23、fit Tax利得稅/利潤(rùn)稅Progressive In come Tax累進(jìn)所得稅/累退所得稅Progressive In come Tax rate 累進(jìn)所得稅率Progressive Tax 累進(jìn)稅Progressive Tax Rate 累進(jìn)稅率Property Tax 財(cái)產(chǎn)稅Property Tax Payable 應(yīng)付財(cái)產(chǎn)稅Property Transfer Tax 財(cái)產(chǎn)轉(zhuǎn)讓稅Rate of Taxation /Tax Rate 稅率Reserve for Taxes稅捐準(zhǔn)備金納稅準(zhǔn)備金Retail Taxes 零售稅Sales Tax銷售稅/營(yíng)業(yè)稅Tax Accou ntant稅

24、務(wù)會(huì)計(jì)師Tax Acco unting 稅務(wù)會(huì)計(jì)Tax Accrual Workpaper 應(yīng)計(jì)稅金計(jì)算表Tax Accruals應(yīng)計(jì)稅金/應(yīng)計(jì)稅款Tax Accrued / Accrued Taxes 應(yīng)計(jì)稅收Tax Admi nistratio n 稅務(wù)管理Tax Audit稅務(wù)審計(jì)/稅務(wù)稽核Tax Authority 稅務(wù)當(dāng)局Tax Benefit 美 納稅利益Tax Ben efit Deferred 遞延稅款抵免Tax Bracket稅收等級(jí)/稅別/稅階/稅檔Tax Collector 收稅員Tax Credits 美 稅款扣除數(shù)/稅款減除數(shù)Tax Deductible Expe n

25、se 稅收可減費(fèi)用Tax Deductions 美 課稅所得額扣除數(shù)Tax Due 到期應(yīng)付稅款Tax Evasion逃稅/漏稅/偷稅Tax Exempti on / Exemptio n of Tax/ Tax Free 免稅額Tax Law稅法Tax Liability 納稅義務(wù)Tax Loss納稅損失/稅損Tax on Cap ital Profit資本利得稅/資本利潤(rùn)稅Tax on Divide nds股息稅/紅利稅Tax Payme nt支付稅款/納稅Tax Pen alty稅務(wù)罰款Tax Rate Reduction 降低稅率Tax Rebate 出口退稅Tax Refund退還稅

26、款Tax Return稅款申報(bào)書/納稅申報(bào)表Tax Savings稅金節(jié)約額Tax Withheld扣繳稅款/已預(yù)扣稅款Tax Year課稅年度/納稅年度Taxable可征稅的/應(yīng)納稅的Taxable Earnings 應(yīng)稅收入Taxable In come =【縮】Tl可征稅收入額/應(yīng)課稅所得額/應(yīng)課稅收 益額Taxable Profit應(yīng)課稅利潤(rùn)Taxation Guideli ne稅務(wù)方針/稅務(wù)指南Taxes Payable應(yīng)繳稅金，應(yīng)付稅款Tax-exempt In come免稅收入/免稅收益/免稅所得Tax-free Profit 免稅利潤(rùn)Taxpayer納稅人Tran sactio

27、n Tax交易稅/流通稅Tran sfer Tax轉(zhuǎn)讓稅/過戶稅交易稅Turnover Tax周轉(zhuǎn)稅/交易稅Un distributed Taxable In come 未分配課稅所得/未分配應(yīng)稅收益Un taxed In come未納稅所得/未上稅收益Use Tax使用稅Value Added Tax =【縮】VAT增值稅Wage Bracket Withholdi ng Table 工新階層扣稅表Withholdi ng In come Tax <美 > 預(yù)扣所得稅/代扣所得稅Withholdi ng of Tax at Source 從源扣繳稅款Withholdi ng St

28、ateme nt扣款清單/扣繳憑單Withholdi ng Tax 預(yù)扣稅款Withholdi ng Tax Form代扣所得稅表En glish Lan guage Word or Term Chin ese Lan guage Word or TermINDIVIDUAL INCOME TAX WITHHOLDING RETURN扣繳個(gè)人所得稅報(bào)告表Withholdi ng age nt s file numb 扣繳義務(wù)人編碼Mon etary Un it 金額單位Annual In come Tax Retur n年度所得稅申報(bào)表Asset Tax資產(chǎn)稅Quick calculation

29、 deduction速算扣除數(shù)Curre nt Mon th 本月數(shù)Curre nt Year Cumulative Amou nt年末累計(jì)數(shù)VAT on sales銷項(xiàng)稅額VAT Refund for exported goods 出口退稅Amount tran sferred out from VAT on purchase進(jìn)項(xiàng)稅額轉(zhuǎn)出數(shù)Tran sfer out overpaid VAT 轉(zhuǎn)出多交增值稅VAT on purchase 進(jìn)項(xiàng)稅額VAT Paid 已交稅金Tax reduced and exempted 減免稅款VAT payable on domestic sales of

30、fset aga inst VAT on purchase for exportsales出口抵減內(nèi)銷商品應(yīng)納稅額Tran sfer out un paid VAT 轉(zhuǎn)出未交增值稅Amount not deducted at end of period (represe nted by a "-" sig n)期末未抵扣數(shù)用"-"號(hào)反映VAT unpaid未交增值稅Sales return 銷售退回Depreciati on allowa nee折扣與折讓In vestme nt in come 投資收益Operat ing expe nses 銷售營(yíng)業(yè)本錢Sales tax銷售稅金及附加Total period expe nses 期間費(fèi)用合計(jì)Deducti