5.1 Income Tax
西方财务会计第六章答案
chapter 6 Accounting for merchandising businessesClass Discussion Questions1. Mercha ndising businesses acquire merchandise for resale to customers. It is the selling ofmerchandise, instead of a service, that makes the activities of a merchandising business dif-ferent from the activities of a service business.2. Yes. Gross profit is the excess of (net) sales over cost of merchandise sold. A net loss ariseswhen operating expenses exceed gross profit. Therefore, a business can earn a gross profit but incur operating expenses in excess of this gross profit and end up with a net loss.3. a. Incr ease c. Decreaseb. Increase d. Decrease4. U nder the periodic method, the inventory records do not show the amount available for saleor the amount sold during the period. In contrast, under the perpetual method of accounting for merchandise inventory, each purchase and sale of merchandise is recorded in the invento-ry and the cost of merchandise sold accounts. As a result, the amount of merchandise availa-ble for sale and the amount sold are continuously (perpetually) disclosed in the inventory records.5. The multiple-step form of income statement contains conventional groupings for revenuesand expenses, with intermediate balances, before concluding with the net income balance. In the single-step form, the total of all expenses is deducted from the total of all revenues, with-out intermediate balances.6. The major advantages of the single-step form of income statement are its simplicity and itsemphasis on total revenues and total expenses as the determinants of net income. The major objection to the form is that such relationships as gross profit to sales and income from opera-tions to sales are not as readily determinable as when the multiple-step form is used.7. a. 2% discount allowed if paid within ten days of date of invoice; entire amount of invoicedue within 60 days of date of invoice.b. Payment due within 30 days of date of invoice.c. Payment due by the end of the month in which the sale was made.8. a. A credit memorandum issued by the seller of merchandise indicates the amount for whichthe buyer's account is to be credited (credit to Accounts Receivable) and the reason for the sales return or allowance.b. A debit memorandum issued by the buyer of merchandise indicates the amount for whichthe seller's account is to be debited (debit to Accounts Payable) and the reason for the purchases return or allowance.9. a. The buyerb. The seller10. E xamples of such accounts include the following: Sales, Sales Discounts, Sales Returns andAllowances, Cost of Merchandise Sold, Merchandise Inventory.Ex. 6–1a. $490,000 ($250,000 + $975,000 – $735,000)b.40% ($490,000 ÷ $1,225,000)c. No. If operating expenses are less than gross profit, there will be a net income. On the otherhand, if operating expenses exceed gross profit, there will be a net loss.Ex. 6–2 : $15,710 million ( $20,946 million – $5,236 million )Ex. 6–3a. Purchases discounts, purchases returns and allowancesb. Transportation in;c. Merchandise available for saled. Merchandise inventory (ending)Ex. 6–41. The schedule should begin with the January 1, not the December 31, merchandise inventory.2. Purchases returns and allowances and purchases discounts should be deducted from (notadded to) purchases.3. The result of subtracting purchases returns and allowances and purchases discounts frompur chases should be labeled ―net purchases.‖4. Transportation in should be added to net purchases to yield cost of merchandise purchased.5. The merchandise inventory at December 31 should be deducted from merchandise availablefor sale to yield cost of merchandise sold.A correct cost of merchandise sold section is as follows:Cost of merchandise sold:Merchandise inventory, January 1, 2006 ........ $132,000 Purchases ........................................................... $600,000Less: Purchases returns and allowances$14,000Purchases discounts .............................. 6,000 20,000 Net purchases ..................................................... $580,000Add transportation in ....................................... 7,500Cost of merchandise purchased ................. 587,500 Merchandise available for sale ......................... $719,500 Less merchandise inventory,December 31, 2006....................................... 120,000 Cost of merchandise sold .................................. $599,500 Ex. 6–5Net sales: $3,010,000 ( $3,570,000 – $320,000 – $240,000 )Gross profit: $868,000 ( $3,010,000 – $2,142,000 )Ex. 6–6THE MERIDEN COMPANYIncome StatementFor the Year Ended June 30, 2006Revenues:Net sales ................................................................................. $5,400,000Rent revenue ......................................................................... 30,000Total revenues................................................................... $5,430,000 Expenses:Cost of merchandise sold ..................................................... $3,240,000Selling expenses .................................................................... 480,000Administrative expenses ...................................................... 300,000Interest expense .................................................................... 47,500Total expenses ................................................................... 4,067,500Net income ..................................................................................... $1,362,500Ex. 6–71. Sales returns and allowances and sales discounts should be deducted from (not added to)sales.2. Sales returns and allowances and sales discounts should be deducted from sales to yield "netsales" (not gross sales).3. Deducting the cost of merchandise sold from net sales yields gross profit.4. Deducting the total operating expenses from gross profit would yield income from operations(or operating income).5. Interest revenue should be reported under the caption ―Other income‖ and should be addedto Income from operations to arrive at Net income.6. The final amount on the income statement should be labeled Net income, not Gross profit.A correct income statement would be as follows:THE PLAUTUS COMPANYIncome StatementFor the Year Ended October 31, 2006Revenue from sales:Sales .................................................................... $4,200,000Less: Sales returns and allowances ............... $81,200Sales discounts ....................................... 20,300 101,500Net sales ........................................................ $4,098,500 Cost of merchandise sold ........................................ 2,093,000 Gross profit .............................................................. $2,005,500 Operating expenses:Selling expenses ................................................. $ 203,000Transportation out ............................................ 7,500Administrative expenses ................................... 122,000Total operating expenses ............................ 332,500 Income from operations .......................................... $1,673,000 Other income:Interest revenue ................................................. 66,500Net income ................................................................ $1,739,500 Ex. 6–8a. $25,000 c. $477,000 e. $40,000 g. $757,500b. $210,000 d. $192,000 f. $520,000 h. $690,000Ex. 6–9a. Cash ......................................................................................... 6,900Sales ................................................................................... 6,900 Cost of Merchandise Sold ...................................................... 4,830Merchandise Inventory .................................................... 4,830b. Accounts Receivable ............................................................... 7,500Sales ................................................................................... 7,500 Cost of Merchandise Sold ...................................................... 5,625Merchandise Inventory .................................................... 5,625c. Cash ......................................................................................... 10,200Sales ................................................................................... 10,200 Cost of Merchandise Sold ...................................................... 6,630Merchandise Inventory .................................................... 6,630d. Accounts Receivable—American Express ........................... 7,200Sales ................................................................................... 7,200 Cost of Merchandise Sold ...................................................... 5,040Merchandise Inventory .................................................... 5,040e. Credit Card Expense (675)Cash (675)f. Cash ......................................................................................... 6,875Credit Card Expense (325)Accounts Receivable—American Express ..................... 7,200Ex. 6–10It was acceptable to debit Sales for the $235,750. However, using Sales Returns and Allow-ances assists management in monitoring the amount of returns so that quick action can be taken if returns become excessive.Accounts Receivable should also have been credited for $235,750. In addition, Cost of Mer-chandise Sold should only have been credited for the cost of the merchandise sold, not the selling price. Merchandise Inventory should also have been debited for the cost of the merchandise re-turned. The entries to correctly record the returns would have been as follows: Sales (or Sales Returns and Allowances) ............................. 235,750Accounts Receivable ......................................................... 235,750 Merchandise Inventory .......................................................... 141,450Cost of Merchandise Sold ................................................ 141,450Ex. 6–11a. $7,350 [$7,500 – $150 ($7,500 × 2%)]b. Sales Returns and Allowances .............................................. 7,500Sales Discounts (150)Cash ................................................................................... 7,350Merchandise Inventory .......................................................... 4,500Cost of Merchandise Sold ................................................ 4,500Ex. 6–12(1) Sold merchandise on account, $12,000.(2) Recorded the cost of the merchandise sold and reduced the merchandise inventory account,$7,800.(3) Accepted a return of merchandise and granted an allowance, $2,500.(4) Updated the merchandise inventory account for the cost of the merchandise returned,$1,625.(5) Received the balance due within the discount period, $9,405. [Sale of $12,000, less return of$2,500, less discount of $95 (1% × $9,500).]Ex. 6–13a. $18,000b. $18,375c. $540 (3% × $18,000)d. $17,835Ex. 6–14a. $7,546 [Purchase of $8,500, less return of $800, less discount of $154 ($7,700 × 2%)]b. Merchandise InventoryEx. 6–15Offer A is lower than offer B. Details are as follows:A BList price ............................................................................... $40,000 $40,300Less discount ......................................................................... 800 403$39,200 $39,897 Transportation (625)$39,825 $39,897Ex. 6–16(1) Purchased merchandise on account at a net cost of $8,000.(2) Paid transportation costs, $175.(3) An allowance or return of merchandise was granted by the creditor, $1,000.(4) Paid the balance due within the discount period: debited Accounts Payable, $7,000, and cre-dited Merchandise Inventory for the amount of the discount, $140, and Cash, $6,860.Ex. 6–17a. Merchandise Inventory .......................................................... 7,500Accounts Payable ............................................................. 7,500b. Accounts Payable ................................................................... 1,200Merchandise Inventory .................................................... 1,200c. Accounts Payable ................................................................... 6,300Cash ................................................................................... 6,174Merchandise Inventory (126)a. Merchandise Inventory .......................................................... 12,000Accounts Payable—Loew Co. ......................................... 12,000b. Accounts Payable—Loew Co. ............................................... 12,000Cash ................................................................................... 11,760Merchandise Inventory (240)c. Accounts Payable*—Loew Co. ............................................. 2,940Merchandise Inventory .................................................... 2,940d. Merchandise Inventory .......................................................... 2,000Accounts Payable—Loew Co. ......................................... 2,000e. Cash (940)Accounts Payable—Loew Co. (940)*Note: The debit of $2,940 to Accounts Payable in entry (c) is the amount of cash refund due from Loew Co. It is computed as the amount that was paid for the returned merchandise, $3,000, less the purchase discount of $60 ($3,000 × 2%). The credit to Accounts Payable of $2,000 in en-try (d) reduces the debit balance in the account to $940, which is the amount of the cash refund in entry (e). The alternative entries below yield the same final results.c. Accounts Receivable—Loew Co. .......................................... 2,940Merchandise Inventory .................................................... 2,940d. Merchandise Inventory .......................................................... 2,000Accounts Payable—Loew Co. ......................................... 2,000e. Cash (940)Accounts Payable—Loew Co. ............................................... 2,000Accounts Receivable—Loew Co. .................................... 2,940Ex. 6–19a. $10,500b. $4,160 [($4,500 – $500) ⨯ 0.99] + $200c. $4,900d. $3,960e. $834 [($1,500 – $700) ⨯ 0.98] + $50Ex. 6–20a. At the time of sale c. $4,280b. $4,000 d. Sales Tax PayableEx. 6–21a. Accounts Receivable ............................................................... 9,720Sales ................................................................................... 9,000Sales Tax Payable (720)Cost of Merchandise Sold ...................................................... 6,300Merchandise Inventory .................................................... 6,300b. Sales Tax Payable ................................................................... 9,175Cash ................................................................................... 9,175a. Accounts Receivable—Beta Co. ........................................... 11,500Sales ................................................................................... 11,500 Cost of Merchandise Sold ...................................................... 6,900Merchandise Inventory .................................................... 6,900b. Sales Returns and Allowances (900)Accounts Receivable—Beta Co. (900)Merchandise Inventory (540)Cost of Merchandise Sold (540)c. Cash ......................................................................................... 10,388Sales Discounts (212)Accounts Receivable—Beta Co. ...................................... 10,600Ex. 6–23a. Merchandise Inventory .......................................................... 11,500Accounts Payable—Superior Co. ................................... 11,500b. Accounts Payable—Superior Co. (900)Merchandise Inventory (900)c. Accounts Payable—Superior Co. ......................................... 10,600Cash ................................................................................... 10,388Merchandise Inventory (212)Ex. 6–24a. debit c. credit e. debitb. debit d. debit f. debitEx. 6–25(b) Cost of Merchandise Sold (d) Sales (e)Sales Discounts(f) Sales Returns and Allowances (g) Salaries Expense (j) Supplies ExpenseEx. 6–26a. 2003: 2.07 [$58,247,000,000 ÷ ($30,011,000,000 + $26,394,000,000)/2]2002: 2.24 [$53,553,000,000 ÷ ($26,394,000,000 + $21,385,000,000)/2]b.These analyses indicate a decrease in the effectiveness in the use of the assets to generateprofits. This decrease is probably due to the slowdown in the U.S. economy during 2002–2003. However, a comparison with similar companies or industry averages would be helpful in making a more definitive statement on the effectiveness of the use of the assets.Ex. 6–27a. 4.13 [$12,334,353,000 ÷ ($2,937,578,000 + $3,041,670,000)/2]b. Although Winn-Dixie and Zales are both retail stores, Zales sells jewelry at a much slowervelocity than Winn-Dixie sells groceries. Thus, Winn-Dixie is able to generate $4.13 of sales for every dollar of assets. Zales, however, is only able to generate $1.53 in sales per dollar of assets. This makes sense when one considers the sales rate for jewelry and the relative cost of holding jewelry inventory, relative to groceries. Fortunately, Zales is able to counter its slow sales velocity, relative to groceries, with higher gross profits, relative to groceries. Appendix 1—Ex. 6–28a. and c.SALES JOURNALCost of MerchandiseSold Dr.Invoice Post.Accts. Rec. Dr. MerchandiseDate No. Account Debited Ref.Sales Cr. Inventory Cr.2006Aug. 3 80 Adrienne Richt ................... ✓12,000 4,0008 81 K. Smith .............................. ✓10,000 5,50019 82 L. Lao .................................. ✓9,000 4,00026 83 Cheryl Pugh ........................ ✓14,000 6,50045,000 20,000b. andc.PURCHASES JOURNALAccounts Merchandise OtherPost Payable Inventory Accounts Post.Date Account Credited Ref.Cr. Dr. Dr. Ref. Amount2006Aug. 10 Draco Rug Importers ................. ✓8,000 8,00012 Draco Rug Importers ................. ✓3,500 3,50021 Draco Rug Importers ................. ✓19,500 19,50031,000 31,000d.Merchandise inventory, August 1 ............................................... $ 19,000Plus: August purchases ................................................................ 31,000Less: Cost of merchandise sold ................................................... (20,000)Merchandise inventory, August 31 ............................................. $ 30,000ORQuantity Rug Style Cost2 10 by 6 Chinese* $ 7,5001 8 by 10 Persian 5,5001 8 by 10 Indian 4,0002 10 by 12 Persian 13,000$ 30,000*($4,000 + $3,500)。
各种税收名称英文翻译
accessions tax 财产增益税admission tax 通行税，入场税advertisement tax 广告税agricultural（animal husbandry）tax 农（牧）业税alcohol tax 酒精税all-phase transaction tax 全阶段交易税amusement tax 娱乐税anchorage dues 停泊税anti-dumping duty 反倾销税anti-profiteering tax 暴力税anti-subsidy/bounty/duty 反补贴税assimilation tax 入籍税automobile acquisition tax 汽车购置税aviation fuel tax 航空燃料税bazaar transaction 市场交易税benefit tax 受益税betterment tax 改良税beverage tax 饮料税bonus tax 奖金税border tax 边境税bourse tax 证券交易所税bourse transaction tax（securities exchange tax）有价证券交易税building tax 建筑税business consolidated tax 综合营业税business income tax 营利所得税business profit tax 营业利润税business receipts tax 营业收入税business tax 营业税canal dues/tolls 运河通行税capital gain tax 财产收益税capital interest tax 资本利息税capital levy 资本税capital transfer tax 资本转移税capitation tax 人头税car license 汽车执照税car tax 汽车税church tax 教堂税circulation tax 流通税city planning tax 城市规划税collective-owned enterprise income tax 集体企业奖金税collective-owned enterprise income tax 集体企业所得税commercial business tax 商业营业税commodity circulation tax 商业流通税commodity excise tax 商品国消费税commodity tax 货物税company income tax 公司所得税compensating tariff 补偿关税comprehensive income t ax 综合所得税consolidated tax 综合税consumption tax 消费税contingent duty 应变关税contract tax 契约税corn duty 谷物税corporate income tax 法人所得税corporate inhabitant tax 法人居民税corporate licensing tax 公司执照税corporate profit tax 公司利润税corporation franchise tax 法人登记税corporation tax 公司税，法人税coupon tax 息票利息税customs duties 关税death duty 遗产税deed tax 契税defense surtax 防卫附加税defense tax 国防税development land tax 改良土地税development tax 开发税direct consumption tax 直接消费税dividend tax 股息税document tax 凭证熟domestic rates 住宅税donation tax 赠与税earmarked tax 专用目的税earned income tax 劳物所得税easement tax 地役权税education duty 教育税electricity and gas tax 电力煤气税emergency import duties 临时进口税emergency special tax 非常特别税emergency tariff 非常关税employment tax 就业税enterprise income tax 企业所得税entertainment tax 娱乐税，筵席税entrepot duty 转口税environmental tax 环境税equalization charge/duty 平衡税estate tax 遗产税，地产税examination of deed tax 验契税excess profit tax 超额利润税excessive profit tax 过分利得税exchange tax 外汇税excise on eating，drinking and lodging 饮食旅店业消费税excise tax 国消费税expenditure tax 消费支出税export duty（export tax）出口税extra duties 特税extra tax on profit increased 利润增长额特别税facilities services tax 设施和服务税factory tax 出厂税farm tax 田赋税feast tax 筵席税fixed assets betterment tax 固定资产改良税fixed assets tax 固定资产税foreign enterprise tax 外国公司税foreign personal holding company tax 外国私人控股公司税franchise tax 特许权税freight tax 运费税frontier tax 国境税gas tax 天然气税gasoline tax 汽油税general excise tax 普通消费税，一般消费税general property tax 一般财产税general sales tax 一般销售税gift and estate tax 赠与及财产税gift tax 赠与税good tax 货物税graduated income tax 分级所得税gross receipts tax 收入税harbor tax 港口税head tax/money 人头税highway hole tax 公路隧道通行税highway maintenance 养路税highway motor vehicle use tax 公路车辆使用税highway tax 公路税highway user tax 公路使用税house and land tax 房地产税house（property）tax 房产税household tax 户税hunter‘s license tax 狩猎执照税hunting tax 狩猎税immovable property tax 不动产税import duty 进口关税import surcharge/surtax 进口附加税import tax 进口税import turnover tax 进口商品流转税impost 进口关税incidental duties 杂捐income tax of urban and rural self-employed industrial and commercial household 城乡个体工商业户所得税income tax 所得税incorporate tax 法人税increment tax on land value 土地增值税indirect consumption tax 间接消费税indirect tax 间接税individual inhabitant tax 个人居民税individual/personal income tax 个人所得税industrial-commercial consolidated/unified tax 工商统一税industrial-commercial income tax 工商所得税industrial-commercial tax 工商税inhabitant income tax 居民所得税inheritance tax 遗产税，继承税insurance tax 保险税interest equilibrium tax 利息平衡税interest income tax 利息所得税interest tax 利息税internal revenue tax 国收入税internal taxation of commodities 国商品税internal taxes 国税investment surcharge 投资收入附加税irregular tax（miscellaneous taxes）杂税issue tax 证券发行税joint venture with chinese and foreign investment income tax 中外合资经营企业所得税keelage 入港税，停泊税land holding tax 地产税land tax 土地税land use tax 土地使用税land value increment tax 地价增值税land value tax 地价税landing tax 入境税legacy tax/duty 遗产税license tax 牌照税，执照税liquidation tax 清算所得税liquor tax 酒税livestock transaction/trade tax 牲畜交易税local benefit tax 地方收益税local entertainment tax 地方娱乐税，地方筵席税local improvement tax 地方改良税local income tax 地方所得税local inhabitant tax 地方居民税local road tax‘地方公路税local surcharge 地方附加local surtax 地方附加税local taxes/duties 地方各税luxury（goods）tax 奢侈品税manufacturer‘s excise tax 生产者消费税mine area/lot tax mine tax（mineral product tax）矿区税mineral exploitation tax 矿产税mining tax 矿业税motor fuel tax 机动车燃料税motor vehicle tonnage tax 汽车吨位税municipal inhabitants tax 市镇居民税municipal locality tax 市地方税municipal tax市政税municipal trade tax 城市交易税negotiable note tax 有价证券税net worth tax 资产净值税nuisance tax 小额消费品税object tax 目的税objective tax 专用税occupancy tax占用税occupation tax 开业税occupational tax：开业许可税occupier‘s tax 农民所得税oil duties 石油进口税organization tax 开办税outlay tax 购货支出税passenger duty 客运税pavage 筑路税payroll tax 薪金工资税personal expenditures tax 个人消费支出税petrol duties 汽油税petroleum revenue tax 石油收益税pier tax 码头税plate tax 牌照税poll tax 人头税poor rate 贫民救济税port toll/duty 港口税，入港税premium tax 保险费税probate duty 遗嘱认证税processing tax 加工商品税product tax 产品税profit tax 利润税profit-seeking enterprise income tax 营利企业所得税progressive income tax 累进所得税progressive inheritance tax 累进遗产税property tax 财产税public utility tax 公用事业税purchase tax 购买税real estate tax 不动产税real estate transfer tax 不动产转让税real property acquisition tax 不动产购置税receipts tax 收入税recreation tax 娱乐税registration and license tax 登记及执照税registration tax 注册税regulation tax 调节税remittance tax 汇出税resident tax 居民税resource tax 资源税retail excise tax 零售消费税retail sales tax 零售营业税retaliatory tariff 报复性关税revenue tax/duty 营业收入税river dues 河税rural land tax农业土地税，田赋rural open fair tax农村集市交易税salaries tax 薪金税sales tax 营业税，销售税salt tax 盐税scot and lot 英国教区税seabed mining tax 海底矿产税securities exchange tax 证券交易税securities issue tax 证券发行税securities transfer /transaction tax 证券转让税selective employment tax 对一定行业课征的营业税selective sales tax 对一定围课征的营业税self-employment tax 从业税service tax 劳务税settlement estate duty 遗产税severance tax 开采税，采掘熟shipping tax 船舶税slaughtering tax 屠宰税social security tax 社会保险税special commodity sales tax 特殊商品销售税special fuel oil tax 烧油特别税special land holding tax特种土地税special motor fuel retailers tax 汽车特种燃料零售商税special purpose tax 特种目的税special sales tax 特种销售税，特种经营税special tonnage tax/duty 特别吨位税spirit duty 烈酒税split tax 股本分散转移税stamp tax 印花税state income tax 州所得税state unemployment insurance tax 州失业保险税state-owned enterprise bonus tax 国营企业奖金熟state-owned enterprise income tax 国营企业所得税state-owned enterprise regulation tax 国企营业调节税state-owned enterprise wages regulation tax 国营企业工资调节税stock transfer tax 股票交易税stock-holders income tax股票所有者所得税succession tax 继承税，遗产税sugar excise tax 糖类消费税sumptuary tax 奢侈取缔税super tax 附加税supplementary income tax 补充所得税target job tax 临时工收入税tariff equalization tax 平衡关税tariff for bargaining purpose 谈判目的的关税tariff for military security 军事按关税tariff 关税tax for the examination of deed 契约检验税tax of energy resource 能源税tax on aggregate income 综合所得税tax on agriculture 农业税tax on alcohol and alcoholic liquors 酒精饮料税tax on bank note 银行券发行税tax on beer 啤酒税tax on business 企业税tax on capital gain 资本利得税tax on communication 交通税tax on consumption at hotel and restaurant 旅馆酒店消费税tax on deposit 股息税tax on dividends 契税tax on earning from employment 雇佣收入税tax on enterprise 企业税tax on goods and possessions 货物急财产税tax on house 房屋税tax on income and profit 所得及利润税tax on income from movable capital 动产所得税tax on land and building 土地房产税tax on land revenue 土地收入税tax on land value 地价税tax on luxury 奢侈品税tax on mine 矿税tax on pari-mutuels 赛马税，赌博税tax on produce 产品税tax on property paid to local authority for local purpose 由地方征收使用的财产税tax on property 财产税tax on receipts from public enterprises 公营企业收入税tax on revaluation 资产重估税tax on sale and turnover 货物销售及周转税tax on sale of property 财产出让税tax on specific products 特种产品税tax on stalls 摊贩税tax on the acquisition of immovable property tax 不动产购置税tax on the occupancy or use of business property 营业资产占有或使用税tax on transaction （tax on transfer of goods）商品交易税tax on transfer of property 财产转移税tax on transport 运输税tax on undistributed profit 未分配利润税tax on urban land 城市地产税tax on value add 增值税edtea duty 茶叶税television duty 电视税timber delivery tax 木材交易税tobacco consumption tax 烟草消费税toll turn 英国的牲畜市场税toll（toll on transit）通行税tonnage duty （tonnage dues）吨位税，船税tourist tax（travel tax）旅游税trade tax 贸易税transaction tax 交易税transfer tax 证券过户税，证券交易税transit dues 过境税，转口税turnover tax 周转税，流通税undertaking unit bonus 事业单位奖金税unemployment compensation tax 州失业补助税unemployment insurance tax 失业保险税unemployment tax 失业税unemployment tax 州失业税unified income tax 统一所得税unified transfer tax 财产转移统一税unitary income tax 综合所得税unused land tax 土地闲置熟urban house tax 城市房产税urban house-land tax 城市房地产水urban maintenance and construction tax 城市维护建设税urban real estate tax 城市房地产税use tax 使用税users tax 使用人头税utility tax 公用事业税vacant land tax 土地闲置税value added tax 增值税variable levy 差额税，差价税vehicle and vessel license-plate tax 车船牌照税vehicle and vessel use tax 车船使用税wages regulation tax 工资调节税wages tax 工资税war profit tax 战时利润税water utilization tax 水利受益税wealth /worth tax 财富税whisky tax 威士忌酒税windfall profit tax 暴利税window tax 窗税wine and tobacco tax 烟酒税wine duty 酒税withholding income tax 预提所得税withholding tax 预提税yield tax 收益税。
CFA一级知识点：财务报告分析——income tax(中).
CFA一级知识点：财务报告分析——income tax（中）我们上一篇CFA知识点讲解中已经从会计等式的角度来告诉大家，为什么会有DTA和DTL 这两种资产、负债的出现了。
我们再用一句话来归纳一下：由于税务局计算应税收入和企业财务报表中计算税前利润的方法不同，导致应交所得税和所得税费用金额不一样。
我们回到会计要素的金币恩定义，支出是指企业经济利益的流出包括资产的减损或负债的增加，也就是说，一笔所得税费用应该对应等额的负债增加，而由于上述差异，费用和负债的增加不相等，那么必定产生了另一个负债或者资产。
我们现在来回忆一下负债和资产的涵义，负债是指，未来会给企业带来经济利益流出的因素资产是指未来会给企业带来经济利益流入的因素。
既然这样，我们来质疑一下，递延所得税资产DTA和递延所得税负债DTL是否真的符合上述定义呢？我们思考第一个问题：taxable income和pretax income会有差异，是因为什么？是因为收入和支出确认方法不一样，比较典型的例子就是对折旧年限假设，或者折旧方法的选择不一样。
我们再思考第二个问题：taxable income和pretax income的差异会一直存在下去吗？在我们学习过的收入和支出确认方法中可以了解，不同的会计估计，会计制度，以及收入支出确认的保守或是激进，都会导致收入和支出的确认在时间先后上有所不同，例如长期合同的收入确认，长期资产的折旧等等。
但是，在一个较长的时间段中，企业用不同方法计算出来的总收入和总支出应该是一致的。
例如：一个企业采取加速折旧法计算税前利润，而采取直线折旧法计算应税收入，会导致当期两者有所不同，但是，在较长的一段的时间内，总的折旧金额是一样的（总折旧金额=历史成本-残余价值），那么总的折旧费用也是一样的，从而推出，税前利润和应税收入也是一样的，只不过在这段时期内，两者在前期有差异，而后期这种差异发生反转，抵消了前期的差异。
所以，这种差异叫做“暂时性差异”。
税务专业英语常用词汇整理
税务专业英语常用词汇整理随着全球经济的发展和国际贸易的增加，税务专业英语的重要性日益凸显。
无论是从事税务工作的专业人士，还是对税务有兴趣的学习者，掌握一些常用的税务专业英语词汇是必不可少的。
本文将整理一些常用的税务专业英语词汇，帮助读者更好地理解和运用。
一、税收类型(Types of Taxes)1. Income Tax - 所得税2. Value Added Tax (VAT) - 增值税3. Corporate Tax - 企业所得税4. Sales Tax - 销售税5. Property Tax - 房产税6. Excise Tax - 特别消费税7. Customs Duty - 关税8. Gift Tax - 赠与税9. Inheritance Tax - 遗产税10. Payroll Tax - 工资税二、税务部门(Tax Authorities)1. Tax Administration - 税务管理机构2. Internal Revenue Service (IRS) - 美国国内税务局3. Her Majesty's Revenue and Customs (HMRC) - 英国国家税务和海关总署4. State Tax Department - 州税务部门5. Tax Inspectorate - 税务检查机构6. Tax Court - 税务法院三、纳税申报(Tax Filing)1. Tax Return - 纳税申报表2. Taxpayer Identification Number (TIN) - 纳税人识别号3. Taxable Income - 应税收入4. Deductions - 扣除项5. Tax Exemptions - 免税额6. Tax Refund - 税款退还7. Tax Evasion - 逃税8. Tax Avoidance - 避税四、税务审计(Tax Auditing)1. Tax Audit - 税务审计2. Audit Trail - 审计轨迹3. Tax Compliance - 税务合规4. Taxpayer's Rights - 纳税人权益5. Tax Assessment - 税务评估6. Tax Penalty - 税务罚款7. Tax Fraud - 税务欺诈五、国际税务(International Taxation)1. Double Taxation - 双重征税2. Tax Treaty - 税收协定3. Transfer Pricing - 转让定价4. Base Erosion and Profit Shifting (BEPS) - 基地侵蚀和利润转移5. Controlled Foreign Corporation (CFC) - 受控外国公司6. Permanent Establishment (PE) - 永久机构7. Thin Capitalization - 薄资本化六、税务报告(Tax Reporting)1. Financial Statements - 财务报表2. Tax Provision - 税务准备3. Taxable Year - 纳税年度4. Taxable Period - 纳税期间5. Taxable Event - 应税事件6. Withholding Tax - 预扣税7. Taxable Gain - 应税收益8. Tax Loss - 税务损失七、税务筹划(Tax Planning)1. Tax Incentives - 税收激励措施2. Tax Credits - 税收抵免3. Tax Shelters - 避税港4. Offshore Tax Planning - 离岸税务筹划5. Tax Optimization - 税务优化6. Tax Haven - 避税天堂八、税务法律(Tax Laws)1. Tax Code - 税法典2. Tax Regulations - 税法规定3. Tax Treaties - 税收协定4. Tax Court Rulings - 税务法院裁决5. Tax Dispute Resolution - 税务争议解决结语：以上是一些常用的税务专业英语词汇，涵盖了税收类型、税务部门、纳税申报、税务审计、国际税务、税务报告、税务筹划和税务法律等方面。
常用税种的英文翻译（DOC）
常⽤税种的英⽂翻译（DOC）常⽤税种的英⽂翻译turnover tax 流转税commodity and service tax 商品劳务税income tax所得税property tax 财产税yield tax 收益税resource tax 资源税value added tax 增值税consumption tax 消费税business tax 营业税enterprise income tax企业所得税individual/personal income tax 个⼈所得税customs duties /tariffs关税social security tax 社会保险税house tax 房产税stamp tax 印花税agricultural(animal husbandry) tax/ tax on agriculture 农业税/农（牧）业税automobile/ vehicle acquisition tax 车辆购置税entertainment tax 筵席税house(property) tax 房产税land use tax ⼟地使⽤税vehicle license-plate tax 车辆牌照税local surtax 地⽅附加税shipping tax 船舶税succession tax 继承税，遗产税tax on capital gain 资本利得税withholding tax 预提税anti-dumping duty 反倾销税urban and township land use tax城镇⼟地使⽤税city maintenance and construction tax城市维护扩建税farmland occupation tax耕地占⽤税land appreciation tax⼟地增值税deed tax契税fuel tax燃油税security transaction tax证券交易税social security tax社会保障税house property tax房产税slaughter tax屠宰税urban real estate tax城市房地产税inheritance tax遗产税banquet tax筵席税vehicle and vessel usage tax车船使⽤税vehicle and vessel license plate tax车船使⽤牌照税vessel tonnage tax船舶吨税agriculture tax农业税animal husbandry tax牧业税income tax on foreign enterprises and enterprises with foreign investment 外商投资及外国企业所得税fixed assets investment orientationregulation tax固定资产投资⽅向调节税Handicapped Employment Security Fund 残疾⼈就业保障⾦安居⼯程housing project for low-income families安居⼩区a neighborhood for low-income families保障妇⼥就业权利to guarantee women’s right to employment补发拖⽋的离退休⼈员统筹项⽬内的养⽼⾦All back pension entitlements have been paid for the retired covered by the overall government plan.裁定保险赔偿adjudication of benefits城镇居民最低⽣活保障guarantee of subsistence allowances for urban residents在城镇强制推⾏以养⽼、失业、医疗为重点的社会保险Social welfare insurance, particularly old-age, unemployment and medical insurance, must be made mandatory in urban areas.城镇社会保障体系the social security system in urban areas城镇职⼯基本医疗保险制度the basic medical insurance system for urban employees⼤⼒推⾏个⼈助学信贷Personal loans to finance education should be vigorously promoted.待业⼈员job seekers待遇优厚的⼯作a well-paid job单亲家庭single parent family定向培训training for specific posts独⽣⼦⼥the only child对保障⽅案进⾏精算评估Security programs should undergo actuarial review. 对⼝扶贫provide poverty alleviation aid to the designated sister regions福利分房buy a benefit-oriented apartment from the organization one works with岗位培训on-job training个⼈⾃愿计划voluntary private plans⼯伤保险制度the on-job injury insurance system⼯资收⼊分配制度the wage and income distribution system关系国计民⽣的⼤事matters vital to national well-being and the people’s livelihood关⼼和⽀持残疾⼈事业Programs to help the physically and mentally challenged deserve our care and support.关⼼⽼龄⼈care for senior citizens.国企下岗职⼯基本⽣活保障guarantee of basic cost of living allowances for workers laid off from state-owned enterprises过温饱⽣活live a life at a subsistent level合理调整就业结构to rationally readjust the employment structure后勤服务社会化make logistic services independent in their operation基本养⽼⾦basic pensions计划⽣育责任制responsibility system of family planning加快住房分配货币化进程capitalization process of housingdistribution/allocation加强计划⽣育⼯作further improve family planning加强舆论监督ensure that the correct orientation is maintained in public opinion家庭美德family virtues建⽴集体合同制度to establish a group contract system建⽴市场导向的就业机制to establish a market-oriented employment mechanism建⽴新型的劳动关系to establish a new type of labor relations教育程度educational status; education received教育程度⽐率educational attainment ratio精算界actuarial profession精算师actuaries扩⼤就业和再就业to expand employment and reemployment劳动保障监察制度the labor security supervision system劳动标准体系labor standard system劳动争议处理体制the system of handling labor disputes⾯临困境face adverse conditions努⼒稳定低⽣育⽔平work to stabilize the low birth rate确保国有企业下岗职⼯基本⽣活费和离退休⼈员基本养⽼⾦按时⾜额发放to ensure that subsistence allowances for laid-off workers from state-owned enterprises and basic pensions for retirees are paid on time and in full⼈⼝出⽣率birth rate⼈⼝⽼龄化aging of population⼈⼝增长的⾼峰期baby boom⼈⼝增长与社会经济发展相协调try to keep population growth in line with social and economic development⼈民⽣活⽔平quality of life; the living standards认真贯彻实施中国妇⼥、⼉童发展纲要The programs for the development of work concerning women and children should beearnestly implemented.弱势群体disadvantaged groups扫除青壮年⽂盲eliminate illiteracy among young and middle-aged people伤残保险disability insurance社会保障social security社会保障“三条保障线”制度social security system of “three guarantees”社会福利制度the social welfare system社会公德social morality社会互助制度the social mutual help system社会治安状况好转see an improved law-and-order situation深⼊扎实地开展群众性精神⽂明创建活动Extensive public participation activities are launched to promote cultural and ethical progress.⽣活待遇material amenities⽣活费收⼊income available for cost of living⽣活费⽤cost of living; income maintenance; subsistence cost⽣育保险制度the childbirth insurance system失学⼉童dropouts失业保险guarantee of unemployment insurance benefits失业保险unemployment insurance失业保险制度the unemployment insurance system失业率rate of unemployment实施积极促进就业的政策to implement the policy of vigorously increasing employment实现基本普及九年义务教育The goal in the effort to make nine-year compulsory education basically universal has been attained.实现⼩康⽬标attain the goal of ensuring our people a relatively comfortable life实⾏弹性⼤、灵活性强、多样化的就业形式to adopt elastic, flexible, diversified forms of employment实⾏计划⽣育、控制⼈⼝数量、提⾼⼈⼝素质promote family planning and control the population size and improve the health of the people实⾏劳动合同制度to institute a labor contract system树⽴正确的价值观、世界观、⼈⽣观help foster in the young the morally sound values and outlook on the world and life思想道德建设（思想政治⼯作）moral education among people提⾼部分优抚对象抚恤标准Allowances for certain disabled service men and women and family members of revolutionary martyrs and service men and women have been increased.提⾼劳动者素质to enhance workers’ quality统筹兼顾城乡就业to make overall plans for urban and rural system推动就业服务向社区延伸，形成多层次的就业服务⽹络to encourage the formation of community-run agencies as a part of the multi-level employment service network推⾏职业资格证书制度to introduce a vocational qualification credentials system退休基⾦pension fund脱贫lift off poverty; cast off poverty完善和落实再就业优惠政策to improve and implement preferential reemployment完善失业保险制度to improve the unemployment insurance system消费价格总⽔平the general price level⼩家庭nuclear family⼩康⽣活enjoy a fairly comfortable life; be moderately better off新⽣⼉死亡率infant mortality rate; neonatal mortality rate养⽼保险retirement insurance养⽼保险制度the old-age insurance system医疗保险medical insurance医疗保险制度the medical insurance system应试教育examination-oriented education system优抚安置制度the special care and placement system优化就业结构to optimize employment structure有公德⼼be civic-minded舆论导向direction of public opinion舆论监督supervision by public opinion预期寿命life expectancy灾害救助制度the natural disaster relief system政府主导计划government-sponsored programs职业道德ethics of profession中华⼈民共和国劳动法t he Labor Law of the People’s Republic of China重视发展具有⽐较优势和市场潜⼒的劳动密集型企业to stress the development of labor-intensive enterprises with comparative advantages and market potential⾃然增长率natural growth rate最低⽣活保障制度the minimum living standard security system社会保险机构Social security institution剩余劳动⼒surplus labor失业保险⾦Unemployment insurance benefits城镇职⼯医疗保险制度The system of medical insurance for urban workers预期寿命life expectancy 贫困线the poverty line 贫困陷阱poverty trap社会保障social security社会保险social insurance养⽼保险endowment insurance失业保险unemployment insurance⼯伤保险industrial injury insurance⽣育保险maternity insurance医疗保险medical insurance /medicare /hospitalization insurance 按服务项⽬付费fee-for-service(FFS)按病种分类付费diagnosis related groups(DRGs)残疾⼈社会保障social security for handicapped法制管理management of legal system福利保障security on welfare风险risk抚恤comfort and compensation负所得税negative income tax扶贫helping the poor扶贫战略strategy to help the poor扶贫⽅法methods of helping the poor扶贫资⾦funds of helping the poor个⼈账户individual account个⼈医疗账户individual medical savings account给付确定制defined benefit给付项⽬benefit package后付制post-payment环境保障security on environment公平equality⼯伤社会保险social insurance for work-related股票stock管理体制management system规范化standardization缴费确定制defined contribution基⾦积累funded pooling健康社会保险social insurance for health健康维护组织health maintenance organization(HMOs)济贫法Poor Law,1601年〈英国〉经济效应economic effect教育保障security for education就业保障security for employment康复保障security for recovery⽼年社会保险（养⽼社会保险）social insurance for old-age; social insurance for pension ⽼龄化ageing⽼龄问题problems of ageing⽼年福利elderly welfare⽼年服务service for elderly⼥⼯劳动保护labor protection for workwomen帕累托效率Pareto Efficiency贫困地区area under poverty商业保险commercial insurance社会保障制度social security system社会保障制度改⾰the reform of social security system社会保障法Social Security Act,1935年<美国>社会保障基⾦social security fund社会保障管理social security management社会保障⽔平social security level社会保障⽔平指标index of social security level社会保险social insurance社会保险基⾦social insurance fund社会救济(社会救助) social assistance社会福利social welfare社会福利事业social welfare work; social welfare program; social welfare service社会福利制度social welfare system社会福利政策social welfare policy社会福利法制social welfare legislation社会问题social problem社会优抚social veterans special treatment社会⼯作（社会事业）social work社会⼯作者social worker社会⼯作教育social work education社会思想social thought社会指标social indicator社会资源social resource社会资本social resources; social capital社会政策social policy社会调查social research; social survey; social inquiry社会功能social functioning社会性弱者the socially disadvantaged; the socially vulnerable社会连带social solidarity社会连带思想the concept of social solidarity社会化socialization社会统筹social pooling社会统筹医疗基⾦social risk pooling fund社区发展community development社区服务community service市场经济marker-directed economy失业社会保险social insurance for unemployment失业预防prevent for unemployment失业补救retrieval for unemployment⽣育社会保险social insurance for maternity⽣育基⾦child-bearing fund脱贫get out form the poor投资investmentX效率X efficiency新贫困new poverty现收现付pay as you go医疗社会保险social insurance for medical优待special treatment优抚安置veteran placement拥军优属supporting the army and benefits provided favor of their dependents 有管理的保健组织managed care organizations(MCOs)债券bond再就业⼯程project of re-employment总额预付制global budget最低⽣活保障标准minimum living level职⼯福利employee welfare职⼯福利项⽬employee welfare project职⼯福利基⾦employee welfare fund职⼯福利管理employee welfare management职⼯福利设计employee welfare design。
会计英语——精选推荐
会计英语CHAPTER 1Sole proprietorship 个⼈独资企业Partnership 合伙企业Corporation 公司Separate legal entity 独⽴法⼈主体Unit/organization/enterprise/business/firm/company/corporation/entity 企业 Ownership 所有权collective ownership集体所有joint ownership / co-ownership 共同所有权public ownership公有制，国家所有制private ownership私⼈所有Statement 报表Auditor 审计师Revenue / Income收⼊Expense 费⽤Asset 资产Liability 负债Equity 权益Cash Flow 现⾦流Cash Equivalent 现⾦等价物annual 每年的realize 实现CHAPTER 2Accounting period 会计分期Period assumption 分期假设Accounting cycle会计循环Source document 原始凭证Invoice 发票Credit note 贷⽅通知单Goods received note 收货单Business entity concept 企业主体概念Interim statements 中期报告Entry 分录Capital 本⾦Account 账户Account name/ title会计科⽬Ledger 账簿Journal ⽇记账Journalize 编制分录Debit 借⽅，借记…Credit 贷⽅，贷记…Carry balance forward to… 结转余额⾄…Debit and credit rules 借贷原则General ledger （GL）总账Subsidiary ledger 明细账Posting 过账Chart of accounts 账户⼀览表Trial Balance 试算平衡表Closing balance 结账余额Prepaid expenses 预付费⽤Unearned revenue 未赚得收⼊Accrued expenses 应计费⽤Accrued revenue 应计收⼊Advances from customers/clients预收账款Revenue-recognition principle 收⼊确认原则Depreciation 折旧Allowance 准备allowance of bad debts 坏账准备Temporary account 临时性账户Nominal account 虚/名义账户Permanent account 永久性账户Real account 实账户Income summary account 损益类汇总账户CHAPTER 3 3.1.1Liquidity 流动性Saving Account 储蓄账户Checking Account ⽀票账户Money order / draft 汇票Check ⽀票Cashier check / Promissory note 本票Treasury Bill 国债（短期）Money market funds 货币市场基⾦Idle cash 闲置资⾦3.1.2Internal control 内部控制Fraud 舞弊Embezzlement 挪⽤公款3.1.3Petty cash fund 备⽤⾦Surprise counts 突击盘点Receipt (n.) 收据Custodian 管理⼈，保管⼈Reimburse 偿还Disburse ⽀付3.1.4Bank statement 银⾏对账单Debit memorandum 借项通知单Credit memorandum 贷项通知单Bank reconciliation 银⾏余额调节表Deposit in transit 在途存款Outstanding checks 未兑现的⽀票Non-sufficient funds checks 存款不⾜退票Cash Over and Short 现⾦盈余或短缺marketable 可销售的Profit and loss from fair value Changes 公允价值变动损益Trading securities 交易性⾦融资产Available for sale securities 可供出售⾦融资产Held to maturity securities 持有⾄到期投资3.3.1Irrecoverable debts ⽆法收回的账款Grant credit to sb. (v.) 授予…信⽤额；向…发放贷款Direct write-off method 直接冲销法Allowance methods 备抵法Percentage of total account receivable outstanding 余额百分⽐法The method of aging accounting receivable 账龄分析法Percentage of credit sales 销售百分⽐法Specific identification approach 个别认定法Offset (v.) 抵消Contra asset account 资产备抵账户Realizable value 可变现价值3.3.2Promissory note 票据Maker 出票⼈Payee 收款⼈Acceptor 承兑⼈Draft 汇票Bank acceptance bill 银⾏承兑汇票Commercial acceptance bill 商业承兑汇票Honor (v.)承兑Payable at sight 见票即付Payable at fixed date 定期付款3.4.1Goods/ Products/ Commodity / Merchandise 商品、产品Merchandising company 商业企业Manufacturing company 制造企业Finished/End/Completed Goods 完⼯产品Work/Goods in process; Unfinished products 在产品Raw materials 原材料Manufacturing overhead制造费⽤Capitalized (a.) 资本化的Legal title 法定所有权3.4.2Physical inventory 实地盘存或盘点Periodic inventory system 定期盘存制Perpetual inventory system 永续盘存制Merchandise Inventory 库存商品Cost of goods available for sale 可供出售产品成本Cost of goods sold已销售商品的成本3.4.3Specific identification method 个别认定法Average cost method 平均成本法First-in, first-out method (FIFO) 先进先出法Last-in, first-out method (LIFO) 后进先出法Inflation 通货膨胀Deflation 通货紧缩3.4.4Market value 市场价值Direct method 直接法Allowance method 备抵法Allowance for market decline-inventory 存货跌价准备3.4.5Gross profit method ⽑利率法Gross profit margin or rate ⽑利率Cost rate/ ratio 成本⽐率Retail inventory method 零售价法CHAPTER 44.1Fixed assets / Plant assets / Property , Plant and equipment 固定资产Tangible (a.) 有实物形态的Intangible (a.) 没有实物形态的Intellectual Property 智慧财产，智⼒成果Standby / backup(a.) 备⽤的、后备的Peak period 旺季4.2Acquisition cost 购置成本Vandalism 破坏财产的⾏为Lump-sum purchase 综合采购，整批购买Fair value 公允价值4.3Depreciation / Amortization 折旧/ 摊销Obsolescence 过时Physical deterioration 有形损耗Functional depreciation ⽆形损耗Service life 使⽤年限Residual value 残值Salvage 清理4.5Patents 专利权Copyrights 著作权，版权Trademarks and Trade Names 商标权Goodwill 商誉CHAPTER 55.1Liability(n.) 负债Debt / Obligation (n.) 债务Settlement(n.) 结算，清偿Repay (v.) / repayment, satisfy/satisfaction, extinguish/extinguishment, discharge, settle/settlement, redeem/redemption, disburse/disbursementUnconditional right ⽆限制权5.2.3Open account 往来账项On credit / on account / on tally / on nod 赊账E.O.M (end of month) ⽉底5.3.1Long-Term Notes 长期票据Term loan 定期贷款Level payment 平均⽀付，等额⽀付Foreclose (v.) 取消抵押品赎回权5.3.2Mortgage Notes 抵押票据Mortgage bond 抵押债券Debenture bond 信⽤债券，⽆担保债券Sinking fund bond 偿债基⾦债券Redeem (v.) 偿还，付清Redemption (n.) 偿还General creditor 普通债权⼈Par Value 票⾯价值Discount 折价Premium 溢价5.4.1Product Warranties 产品质量保证Guarantee 担保Restructuring 重组Defective （a./n.）有缺陷的；次品Warranty Expense 质保费⽤Warranty Liability 质保负债5.4.2Probable 很可能Possible 可能Reasonably certain 基本确定Remote 极⼩可能CHAPTER 66.1Board of directors 董事会Directors 董事Shareholders’ Meeting/Conference 股东⼤会Board of Supervisors 监事会Managing director 总经理Chief executive officer ⾸席执⾏官Securities and Exchanges Committee 证券交易委员会6.2Priority / preemptive right 优先权Share certificate 股份证明Ordinary shares / common shares 普通股Preference shares / preferred shares 优先股Articles of incorporation; bylaws; corporation policies 公司章程6.3Paid-in capital 实收资本Retained earnings 留存收益Other Reserves 其他公积⾦、准备⾦Authorized capital 核定资本Issued capital 发⾏资本Called-up capital 认缴资本Paid-up capital 已缴资本Legal capital system 法定资本制度Share capital 股本Share premium 股本溢价 Capital: 注册资本授权资本发⾏资本实收资本Corporation’s capital systemLegal capital system 法定资本制度Accrediting capital system 授权资本制度Compromise capital system 折中资本制度Cash dividend 现⾦股利Share dividend 股票股利Revaluaion reserve 重估公积⾦General reserve ⼀般公积⾦Income tax 所得税CHAPTER 7IFAC (International Federation of Accountants) 国际会计师联合会IASB (International Accounting Standards Board) 国际会计准则理事会FASB (Financial Accounting Standards Board) 美国会计准则委员会IAS (International Accounting Standards) 国际会计准则7.2Fiscal year 财政年度Slack season 淡季Peak season 旺季Comprehensive income 综合利润，全⾯收益7.5Direct method 直接法Indirect method 间接法CHAPTER 8Management by exception 例外管理Internal users 内部使⽤者External users 外部使⽤者Common-size statement / component statement 同⽐报表Common-base year statement / comparative statement 同基年度报表Base year 基准年Liquidity ratios 流动⽐率Efficiency ratios 效率⽐率Solvency ratios 偿债⽐率Profitability ratios 盈利⽐率Benchmark 基准Time-trend analysis 时间趋势分析Peer Group 对等组。
税收英语词汇
税收英语词汇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 V alue 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。
美国投资指南[中英双语版]
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2.1 Registration and licensing...................................... 3 注册和许可
2.2 Price controls ........................................................ 3 价格控制
5.2 Taxable income and rates ..................................... 11 应税所得和税率 Taxable income defined .................................. 12 应税所得的定义 Deductions ..................................................... 13 费用扣除 Depreciation ................................................... 13 折旧 Losses ............................................................ 14 亏损
5.5 Foreign income and tax treaties ............................ 15 国外所得和税收协定 Witholding tax rates under US tax treaties ...... 15 美国税收协定中规定的预扣税率
5.6 Transactions between related parties .................... 18 关联方交易 Transfer pricing ............................................... 18 转让定价 Controlled foreign companies ......................... 18 受控外国公 Thin capitalization .......................................... 18 资本弱化 Consolidated returns ...................................... 19 合并纳税
CFA考试《CFA一级》历年真题精选及详细解析1006-51
CFA考试《CFA一级》历年真题精选及详细解析1006-511、An analyst does research about trade restriction.A primary reason for a countryto adopt restrictions on international trade is that restrictions typically:【单选题】A.improve short-run economic efficiency.B.benefit consumers at the expense of producers.C.provide concentrated benefits to a small group of people.正确答案:C答案解析:限制国际贸易并不能促进短期的经济有效性，而是有利于生产厂商，并且会牺牲消费者的利益。
但是，限制国际贸易为一小部分人提供了利益，如本地的生产厂商受到国外产品的竞争会减少，从而能够获得更多的利润。
2、An analyst does research about deferred tax asset and liability and gathers thefollowing information about a company:Assuming there are no other differences between accounting and tax profit, thecompany most likely records:【单选题】A.A deferred tax asset of $ 315.B.A deferred tax liability of $ 315.C.A deferred tax liability of $ 585.正确答案:B答案解析:财务报表与税单上的折旧差异造成了递延所得税负债(DTL)，DTL在数值上等于折旧之差再乘以税率。
个人所得税最新法(英文版)
第15章个人所得税法Chapter 15 Individual Income Tax•Who are the individuals liable to Individual Income Tax?•What is the income from sources within China?•What is the income from sources outside China?•What income earned by an individual is subject to Individual Income Tax?•How to compute the taxable income if the individual income is in foreign currency, in kind and/ or in securities?•What does wage, salary income include specifically?•How are salaries and wages assessed for Individual Income Tax payable?•How is the “additional deduction for expenses”regulated for wages and salaries? •How to compute the income tax payable on the bonus income on the year-end in one payment?•How to compute the income tax payable on the income of welfare in kind?•How to compute the income tax payable on the income stock options of employees of enterprises?•How is severance pay taxed?•How to compute the Individual Income Tax payable on the economic compensation received due to termination of labour contract?•What income is included in the production and business operatin income earned by Individual Industrial and Commercial Households?•How to calculate the taxable income of individual Industrial and Commercial Households?•What are the rules concerning deductions for Individual Industrial and Commercial Households?•How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households?•How do single proprietorship enterprises compute and pay income tax payable on their production and business income?•How to levy income tax payable by the investors of single proprietorship and partnership enterprises by mode of administrative assessment?•How do single proprietorship and partnership enterprises compute and pay income tax payable on their interest, dividend and bonus income as return from their investment?•How is income from contracted or leased operation of enterprises or institutions assessed for Individual Income Tax?•How is income from remuneration for personal service assessed for Individual Income Tax payable?•How to treat the receivables unrecoverable and the business losses incurred by Individual Industrial and Commercial Households?•What expenses are not allowed for deductions for Individual Industrial and Commercial Households?•What are the rules concerning the depreciation of the fixed assets of Individual Industrial and Commercial Households?•How to deduct the expenses concerning intangible assets used by Individual Industrial and Commercial Households?•How do Individual Industrial and Commercial Households compute their income tax payable?•How additional income tax is levied on remuneration income that is excessively high at one payment?•How is author’s remuneration income assessed for Individual Income Tax payable? •How is income from royalties assessed for Individual Income Tax payable?•How is income from lease of property assessed for Individual Income Tax payable? •How is income from transfer of property assessed for Individual Income Tax payable?•How to compute the income tax payable on income earned from auctions of paintings and calligraphy or antiques?•What do the interest, dividend, bonus, contingent income and/ or other income include specifically?•How are interests, dividends, bonuses, contingent income and/ or other income assessed for Individual Income Tax payable?•How to compute the income tax payable on income derived by two individuals or more together?•How is donation income assessed for Individual Income Tax payable?•How to compute the income tax payable in case that the employers bear the Individual Income Tax for the taxpayers?•How is income derived from sources outside China assessed for Individual Income Tax payable?•What are the main exemptions for Individual Income Tax?•What kind of bond interest income and earmarked saving deposit interest income are exempt from Individual Income Tax as ruled by the State?•What are the main reductions for Individual Income Tax?•What are the rules concerning the mode, time and places for Individual Income Tax payment?•How to report and pay income tax on wages and salaries income?•How to report and pay income tax the production and business operation income of Individual Industrial and Commercial Households?•How to report and pay income tax on the income derived by enterprises and institutions from contracting businesses and/ or leasing businesses?•How do the investors of the single proprietorship and partnership enterprises report and pay their income tax on production and business income?•How to report and pay income tax on income earned by taxpayers from sources outside China?Example1 British professor Henry came to China at invitation for teaching of one year. During that period , he left China twice for business trip and vocation for respectively 15 days and 30 days.According to Chinese tax law, the two leaves were temporary absence from China and each leave was not over 30 days and the accumulative time period was less than 90 days. Therefore ,Henry resided in China for one full year in one tax year, he became resident taxpayer of Chinese Individual Income Tax.Example2 One clerk Mr. Liu has its monthly salary of 2400 yuan, bonus of 700 yuan, other taxable allowances of 500 yuan and the deductible social insurance expenses of 600 yuan. Try to compute the Individual Income Tax payable.Taxable income of the month = 2400 yuan + 700 yuan + 500 yuan–2000 yuan–600 yuan = 1000 yuanTax payable for the month = 1000 yuan ×10% - 25 yuan = 75 yuanExample3 Mr. Jiang earns wage,bonus of 2000 yuan to 3000 yuan each month and has paid the income tax already. At the year end,he obtains one lump-sum bonus of 9000 yuan.Try to compute the income tax payable.9600 yuan ÷12 = 800 yuanThe applicable tax rats is 10% and the quick deduction is 25 yuanThe income tax payable = 9600 yuan ×10% - 25 yuan = 935 yuanExample4 Mr. Lin ears wage and salary of 1900 yuan each month .At the year end, he gets one lump-sum bonus of 2500 yuan.Try to compute his income tax payable.[2500 yuan — (2000 yuan—1900 yuan)]÷12 = 200 yuanThe applicable tax rats is 5% and qiuck deduction is 0.Mr. Lin’s income tax payable = [2500 yuan —(2000 yuan —1900 yuan)]×5%= 120 yuanExample5 One Individual Industrial Household Mr. Qian has revenue of 1,000,000 yuan from business operation for the tax year. The cost and expenses are 800,000 yuan. Try to compute the income tax payable by Mr. Qian.Taxable income = 1,000,000 yuan - 800,000 yuan = 200,000 yuanIndividdual Income Tax payable = 200,000 yuan ×35% - 6750 yuan = 63,250 yuanExample6 One contractor Mr. Huang has derived 100,000 yuan from contracted operation. The deductible expenses allowed are 24,000 yuan. Try to compute the income tax payable.Annual taxable income = 100,000 yuan - 24,000 yuan = 76,000 yuanAnnual income tax payable = 76,000 yuan ×35% - 6750 yuan = 19850 yuanExample7 One engineer Mr. Zhao has received the payment of 50,000 yuan from Company A for designing and at the mean time received a payment of 3000 yuan from company B for advisory services. Try to compute the Individual Income Tax payable of Mr. Zhao.a. The income tax payable for the payment of designing services = 50,000 yuan ×(1 –20%)×30% - 2000 yuan = 10,000 yuanb. The income tax payable for the payment of advisory services = (3000 yuan –800 yuan) ×20% = 440 yuanc. The total income tax payable: 10,000 yuan + 440 yuan = 10,440 yuanExample8 Actor Zhao got remuneration of 60,000 yuan for one performance. The performing company borne Individual Income Tax for him. Try to the tax payable .Taxable incom = (60,000 yuan –7000 yuan)×(1 – 20%)÷[1 – 40%×(1 –20%)] = 62352.94 yuanTax payable = 62352.94 yuan ×40% - 7000 yuan = 17941.18 yuanExample9 One auther Mr. Zhou receives one payment for remuneration of 20,000 yuan on his work. Try to compute the tax payable.Taxable income = 20,000 yuan ×(1–20%) = 16,000 yuanThe statutory income tax payable = 16,000 yuan ×20% = 3,200 yuanThe statutory tax reduction amount = 3,200 yuan ×30% = 960 yuanThe actual Individual Income Tax payable = 3,200 yuan–960 yuan = 2,240 yuanExample10 Professor Li provides the use right of his patent to one company and receives one payment of 100,000 yuan. Try to calculated the incom tax payable.Taxable income = 100,000 yuan ×(1–20%)=80,000 yuanIndividual Income Tax payable = 80,000 yuan ×20% = 16,000 yuanExample11 One citizen Mr. Gu receives dividends of 6,000 yuan from the listed company in one payment. Try to calculated the income tax payable.Income tax payable = 6,000 yuan ×50%×20% = 600 yuanExample12 Some one leases his house to other person for business operation and receives house rental income of 6,500 yuan for the current month . The expenses of taxes, Educational Surcharge and repaining expenses are 1,500 yuan. Try to compute the amount of Individual Income Tax payable.Taxable income = (6,500 yuan–1,500 yuan)×(1–20%) = 4,000 yuanAmount of tax payable = 4,000 yuan ×20% = 800 yuanExample13 Mr. Fang sells a house with the original value of 200,000 yuan and receives 400,000 yuan for the sale. The deductible tax paid related to the sale and the expenses are 100,000 yuan. Try to compute the income tax payable.Taxable income = 400,000 yuan –200,000 yuan –100,000 yuan = 100,000 yuanIncome tax payable = 100,000 yuan ×20% = 20,000 yuanExample14 One citizen Mr. Cai won 100,000 yuan from social welfare lottery. Try to calculate the income tax payable .Tax payable = 100,000 yuan ×20% = 20,000 yuan例题15 某纳税人在同一纳税年度，从A、B两国取得应税收入，其中：在A国一公司任职，取得工资、薪金收入69600元（平均每月5800元），因提供一项专利技术使用权，一次取得特许权使用费收入30000元，该两项收入在A国缴纳个人所得税5200元；因在B国出版著作获得稿酬收入15000元，并在B国缴纳该项收入的个人所得税1720元。
企业所得税法中英对照
企业所得税法中英对照企业所得税是指在一定期限内，企业按照其应纳税所得额交纳的一种税种。
为了规范企业所得税的征收和管理，各国纷纷制定了相应的企业所得税法。
企业所得税法是企业所得税征收和管理的法律依据，其中包含详细的税率、计算方法和纳税申报等相关规定。
为了方便对照和理解企业所得税法，下面将对企业所得税法的部分内容进行中英文对照。
一、所得税的对象1.国内居民企业和其他企业，应当按照中国法律的规定，足以证明为中国居民的有关规定、境内住所和实际控制关系等任一条件之一在中国境内才被视为居民企业或其他企业。
1.Resident enterprises and other enterprises in China should be considered as resident enterprises or other enterprises only if they meet any one of the conditions prescribed in China's laws, which include provisions proving their residency in China, having a domicile or actual control relationship within China.2.海外合作经营企业和港澳台地区企业，适用本法的规定。
2.Foreign cooperative enterprises and enterprises from Hong Kong, Macao, and Taiwan shall be subject to the provisions of this Law.3.具有独立经营能力的外国法人和其他组织，在中华人民共和国境内从事经营活动取得的所得，应当按照中国法律规定纳税。
3.Foreign enterprises and other organizations with independent operating capacity shall pay taxes in accordance with Chinese laws on the income they obtain from operating activities conducted within the territory of the People's Republic of China.二、纳税义务和纳税责任1.企业应当按照国家税务主管部门的规定，记账、出具及时、真实、完整、准确的会计凭证、会计账簿、财务报表和纳税申报表，确保企业所得和纳税申报的真实性和准确性。
税务常识介绍
地税税种定义、税率介绍
5.4防洪税： 税率： 应纳税额=纳税人实际缴纳的三税税额*1% 6印花税 6.1定义：是对经济活动和经济交往中书立、使用、领受 具有法律效力的凭证的单位和个人征收的一种税。 6.2税目、税率 a购销合同(0.3‰） b加工承揽合同(0.5‰） c建设工程勘察设计合同(0.5‰） d建筑安装工程承包合同(0.3‰）
地税税种定义、税率介绍
4房产税： 4.1定义：房产税是以房产为征收对象，依据房产价格或 房产租金收入向房产所有人或经营人征收的一种税。 4.2税目及税率： a从价计征： 应纳税额=房产原值*70%*1.2% b从租计征 应纳税额=租金收入*12%
地税税种定义、税率介绍
5附税： 5.1城市维护建设税： a定义：简称城建税，是国家对缴纳增值税、消费税、营 业税的单位和个人就其实际缴纳的三税税额为计税依 据而征收的一种税。 b城建税特点： 具有附加税性质； 具有特定目的； c税率： 应纳税额=纳税人实际缴纳的三税税额*7%
总 结
我国现行税收体系涉及企业的主要税种有20余种，可分 为4大类： （一）流转税类 1.增值税 2.消费税 3.营业税 4.关税 （二）收益税类 1.企业所得税（2008年统一） 2.个人所得税 3.土地增值税 4.农业税、牧业税(2006年农业税停征，延续2600年）
总 结
（三）资源占用类税 1.资源税（目前仅限矿产和盐） 2.土地使用税 3.耕地占用税（针对非农建设） （四）财产税和其他税 1.房产税 2.车船使用税 3.契税 4.印花税 5.城市建设维护税 6.屠宰税 7.筵席税 8.固定资产投资方向调节税（2000年暂停）
Q&A
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企业所得税法中英对照
企业所得税法中英对照《企业所得税法》是中华人民共和国用于规范企业所得税征收和管理的法律法规。
以下是一份《企业所得税法》的中英对照版本，供参考。
请注意，该对照版本可能不是官方版本，仅供了解，具体应以官方法律文本为准。
中文版：《企业所得税法》第一章总则第一条为了规范企业所得税的征收管理，促进企业经济效益的提高，制定本法。
第二条在中华人民共和国境内的企业、个体工商户以及其他组织和个人（以下统称企业）的所得，适用本法。
第三条企业所得税的税率为25%。
第四条企业所得税的征收管理，实行查账征收，税务机关负责查账。
...英文版：Enterprise Income Tax LawChapter I General ProvisionsArticle 1In order to regulate the collection and administration of enterprise income tax, promote the improvement of economic benefits of enterprises, this Law is formulated.Article 2 This Law is applicable to the income of enterprises, including enterprises, individual industrial and commercial households, andother organizations and individuals (hereinafter collectively referred to as enterprises) within the territory of the People's Republic of China. Article 3 The tax rate for enterprise income tax is 25%.Article 4 The collection and administration of enterprise income tax shall be implemented through examination and verification, and the tax authorities shall be responsible for examination and verification. ...请注意，以上仅为简要对照版本，具体法律文本内容可能会有调整和修改。
专业英语会计
Expenses
Recognition of expenses
Expenses are outflows or using up of assets as part of operations of a business to genesumptions or losses of future economic benefits in the form of reductions in assets or increases in liabilities of the entity. Expenses are the costs incurred in providing goods and services, and reflect the use of resources available to an organization to satisfy its objective.
Accrued Revenues
Revenue that has been earned but not yet collected is called accrued revenue. Example: p 127
Unearned revenues
Some business collect cash from customers before earning the revenue. This creates a liability called unearned revenue. Example: p 127
5.1 Income, Expenses and
Profits
Income
Income is defined as increases in economic benefits during the reporting period in the form of inflows or enhancements of assets, or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. Income encompasses both revenues and gains. Revenue is income that arises in the course of ordinary activities of an entity and is referred to by a variety of different names including sales, fees, interest, dividends, and royalties.
个人所得税培训课件2024更新PPT
个人
公民个人
依法登记为个体工商的公民
个人独资企业投资者
合伙企业自然人合伙人
境内无住所又不居住或者境内无住所居住一年累计不满183天
类型
具体情况
纳税义务
居民纳税人
二者满足其一：1、境 内有住所；2、境内无 住所但居住，一年内累 计满18二者满足其一：1、境 内有住所；2、境内无 住所但居住，一年内累 计满183天
查遗补缺
汇总收支
按年查账
多退少补
计算公式
全部工资薪资税前收入 全部劳务报酬税前收入x (1-20%) 全部特许权使用税前收入x (1-20%)
全部稿酬税前收入x (1-20%) x (1-30%)
每年60000元 三险一金
子女教育支出 继续教育支出 大病医疗支出 住房贷款利息
住房租金收入 赡养老人支出 婴幼儿照护费用
第二章节
个人应知应会点
The individual should know the point
什么是个税
征税对象:个人
偶然的、临时的， 货币、有价证券、
实物
关于”个人“的身份
个人
居民/非居民 纳税人
类型
自然人 个体工商业户 个人融资企业 合伙企业 非居民纳税人 判断标准
住所标准/居住时间 标准
个人自行申报指南
一、实名注册（未注册用户）
1、下载“个人所得税”APP 2、下载完成后打开APP，可选择大厅注册码 注册、人脸识别认证注册。
个人自行申报指南
二、找回密码（已注册用户）
1、 找回密码需进行身份验证，先填写本人注册时的正确的身份证件信息，然后输入随机验证码。 2、完成上述内容，点击页面“下一步” 3、选择“验证方式”，目前有“通过已绑定的手机号码验证”和“通过本人银行卡进行验证“二 选其一。注意:如果选择“通过本人银行卡进行验证”前提是要原先在APP端或WEP端里面添加过 银行卡才可操作。 4、输入“短信验证码”，点击“下一步 5、设置新密码，然后点击“保存”码修改成功。注意:密码规则必须要由大写、小写字数字组合， 必须8位以上。
所得税（incometax）
所得税（incometax）以企业的生产经营所得和其他所得征收的一种税。
生产经营所得，是指从事物质生产、运输、商品流通、劳动服务，以及国务院财政主管部门确认的其他营利事业所取得的所得。
其他所得，指股息、利息、租金、转让各类资产、特许权使用费以及营业外收益等所得。
我国自1994年新税制改革后，取消了按企业所有制形式设置的所得税的办法，废止原有的国营企业所得税和调节税的办法，废止原有的国营企业所得税和调节税、集体企业所得税、私营企业所得税，寮行统一的内资企业所得税，由此，国务院制定了《中华人民共和国企业所得税暂行条件》，自1994年1月1日起实施。
新实施的企业所得税率统一为33%的比例税率。
待条件成熟后，再合并内外资企业所得税。
企业应纳所得税额为应纳税所得额与税率的乘积数额。
计算庆纳所得税时，先庆从收入总额中扣除与纳税人取得收入有关的成本、费用、税金和损失。
包括：（1）成本。
即生产、经营成本，是纳税人为生产、经营商品和劳务所发生的各项直接费用和间接费用。
（2）费用。
即纳税人为生产、经营销售和提供劳务等发生的销售（经营）费用、管理费用和财务费用。
（3）税金。
即纳税人按规定缴纳的消费税、营业税、城乡维护建设税、资源税、土地增值税、教育费附加可视同营业外支出，已发生的经营亏损和投资损失，以及其他损失。
下列项目，按照规定的范围、标准扣除：（1）纳税人在生产、经营期间，向金额机构借款的利息支出，按照实际发生数扣除；向非金融机构借款的利息支出、纳税人之间相互拆借的利息支出，以及企业经批准集资的利息支出凡不高于按金融机构同类、同期贷款利率计算的数额以内的部分，准予扣除。
其超过的部分，不难予扣除。
（2）纳税人支付给职工的工资，按照计税工资扣除。
这里的计税工资，是指计算应纳税所得额时，允许扣除的工资标准，包括企业以各种形式支付给职工的基本工资、浮动工资，种类补贴、津贴、资金等。
（3）纳税人的职工工会经费、职工福利费、职工教育经费，分别按计税工资总额的2%、14%、1.5%、计算扣除。
各种税的英文简写
WT 预提税：预提税是预提所得税的简称；是指源泉扣缴的所得税。
它不是一个税种，而是世界上对这种源泉扣缴的所得税的习惯叫法。
我国税法第十九条规定，外国企业在中国境内未设立机构、场所，而有取得的来源于中国境内的利润（股息、红利）、利息、租金、特许权使用费和其他所得，或者虽设立机构、场所，但上述所得与其机构、场所没有实际联系的，都应当缴纳百分之二十（国发200037号减为10%）的所得税。
Business tax 营业税（BT）
Operation tax 营业税
Enterprise income tax 企业所得税（EIT）
Individual income tax 个人所得税（IIT）
Value added tax 增值税(VAT)
Stamp tax 印花税（SD）
deed tax 契税（DT）
Tax for maintaining and building cities 城市维护建设税
construction tax 城建税
(local) education supplementary tax 教育费附加,地方教育费附加
profit tax 利得税
Consumption tax 消费税
Resources tax 资源税
Increment tax on land value 土地增值税
land appreciation tax土地增值税（LAT）
Levy of channel works building and maintenance fees 河道工程修建维护管理费Housing property tax 房产税
Tariff 关税
JA合资企业外商投资企业WOFE外商独资企业。
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Main issues:
Enterprise income tax Individual income tax
I. Enterprise income tax
Levied on the income of enterprise. On March 16, 2007, the law of the PRC on Enterprise income tax was passed and promulgated by the Fifth Session of the 10th NPC for being effective as of January 1,2008.
In one word,
Levied the income source from China.
jurisdiction
Source jurisdiction: according to the income comes from. Residence jurisdiction: according to the taxpayer’s identify (resident, citizen )
2. Tax base, tax rate and computation of tax payable
Based on the taxable income.
(1)
(2)
The taxable income equals to the balance of the gross income minus the non-taxable income, tax-free income, deductions, and losses carried forward from previous yeas. The tax rate is 25%.
(2) Expense
Expense of sale Management expense Financial expense
Expense of sale
Advertising, transportation, loading and unloading, packaging, exhibition, insurance, sales commission, consignment charge, operation-based leasing charge, and travel expense, salaries, welfare,
Gross income
Income from production/ business operation Income from transfer of property Interest income Income from leasing Income from royalty and license fees Dividend & bonus income Other income, like inventory profits, fine, refund, cash deposits for packages
Paid by the tax payer, CT, BT, resource tax, tariffs, etc
The formula is
Taxable income =gross income – non-taxable income - tax-free income – deductions - losses carried forward from previous yeas Tax payable = taxable income * 25% - tax reduction or credit
Levied on the income of individuals. On Sep. 10, 1980, the individual income tax law of the PRC was passed session of Fifth NPC and promulgated from the same day.
As for the income of dividend, interest, bonus, rental and royalties, the tax is computed on the total income; For income from property transfer, the taxable income is he balance of the total income minus the net value of the property; For other income, the taxable income is computed in reference to the above two items. The applicable tax rate is 20%.
Management expense
The funds of head office Research and development expense Expense of social security Labor protection Business entertainment Fund for trade unions Directors’ meetings
----Raising operating funds Net expense of interest, net losses of foreign exchange operating funds, handling fees of financial institutions
(3) taxes
Where the non-resident enterprise,
have no the establishment or place in China or, though having establishment or place in China, the income is not related to the establishment or place in China, the tax on the income from china should be computed as:
Bad account losses Stamp tax Expense of fire proof, drainage, foreign affairs Expense of law, accounting, trademark registration etc
Financial expense
2. Taxable items, tax rates of ad calculation IIT
11 items: Wages and salaries Income derived by individual industrial and commercial households from production or business, Income from contracted or leased operation of enterprises or institutions
On December 6, 2007,the State Council promulgated the Detail Regulations for the implementation of the law of the PRC on Enterprise income tax for being effective from January 1,2008.
The formula is
Tax payable = taxable income * 20% - tax reduction or exemption
3. Major tax exemptions and reductions
See p75
II. Individual income tax
Non-resident enterprise
----refer to those enterprises set up by foreign law with the real management outside of China but with establishment or place in China or those enterprise without establishment or place in China but with income sourced from China
Question?
the non-resident enterprise have no the establishment or place in China or, though having establishment or place in China, the income is not related to the establishment or place in China they should pay or not pay the tax only the income source from China ?
1. taxpayers
Include enterprises and other organizations obtaining income (excluding individual single proprietorships and partnerships)
Two kinds:
Resident enterprise Non- residen Cost in the sale of goods (products, materials, leftover, wastes, used materials), provision of labor service, assignment of fixed assets, intangible assets. Once the methods for calculating costs, allocating indirect cost and inventory valuation are adopted, they may not be changed randomly.