Business tax law
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中英对照Corporate Income Tax Law Comparison between Chinese and English第一章总则 Chapter 1 General Provisions第一条为了规范企业所得税的征收和管理，保障国家财政收入，促进经济发展，保护投资者的合法权益，制定本法。
Article 1 In order to regulate the collection and administration of corporate income tax, safeguard national financial revenue, promote economic development, and protect the legitimate rights and interests of investors, this Law is hereby formulated.第一条为了规范企业所得税的征收和管理，保障国家财政收入，促进经济发展，保护投资者权益，制定本法。
Article 1 In order to regulate the collection and administration of corporate income tax, safeguard national financial revenue, promote economic development, and protect the interests of investors, this Law is hereby formulated.第二条本法适用于中华人民共和国境内的企业以及中华人民共和国境外的企业在中华人民共和国境内取得的所得。
Article 2 This Law shall apply to enterprises within the territory of the People's Republic of China and to the income obtained by foreign enterprises within the territory of the People's Republic of China.第二条本法适用于中华人民共和国境内的企业以及中华人民共和国境外企业在中华人民共和国境内取得的所得。
巴拿马航运法律概览
i
Acknowledgements
JOSEPH & PARTNERS KINCAID – MENDES VIANNA ADVOGADOS ASSOCIADOS LAW OFFICES CHOI & KIM LEXCELLENCE LAW FIRM MORAIS LEITÃO, GALVÃO TELES, SOARES DA SILVA & ASSOCIADOS, RL MORGAN & MORGAN PALACIOS, PRONO & TALAVERA PRAMUANCHAI LAW OFFICE CO, LTD RAJAH & TANN LLP RUGGIERO & FERNANDEZ LLORENTE S FRIEDMAN & CO SABATINO PIZZOLANTE ABOGADOS MARÍTIMOS & COMERCIALES SAN SIMÓN & DUCH SEWARD & KISSEL LLP STUDIO LEGALE MORDIGLIA VERALAW (DEL ROSARIO RABOCA GONZALES GRASPARIL) VGENOPOULOS & PARTNERS LAW FIRM YOSHIDA & PARTNERS
The Shipping Law Review
The Shipping Law Review
Editors James Gosling and Rebecca Warder
Law Business Research
The Shipping Law Review
The Shipping Law Review Reproduced with permission from Law Business Research Ltd. This article was first published in The Shipping Law Review - Edition 1 (published in July 2014 – editors James Gosling and Rebecca Warder). For further information please email Nick.Barette@
税收报表英语词汇（2）_财务英语词汇
withholding tax form （代扣所得税表）english language word or term chinese language word or termindividual 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date of filing 填表日期day 日month 月year 年monetary unit 金额单位rmb yuan 人民币元this return is designed in accordance with the provisions of article 9 of individual income tax law of the people's republic of china. the withholding agents should turn the tax withheld over to the state treasury and file the return with the local tax authorities within seven days after the end of the taxable month.根据《中华人民共和国个人所得税法》第九条的规定，制定本表，扣缴义务人应将本月扣缴的税款在次月七日内缴入国库，并向当地税务机关报送本表。
withholding agent's name 扣缴义务人名称address 地址telephone number 电话tax payer's name 纳税义务人姓名tax payer's file number 纳税人编码unit's name and address 工作单位及地址categories of income 所得项目income period 所得时间revenue 收入额renminbi (rmb) 人民币foreign currency 外币name of currency 货币名称amount 金额exchange rate 外汇牌价renminbi (rmb) converted into 折合人民币total 人民币合计deductions 减费用额taxable income 应纳税所得额tax rate 税率quick calculation deduction 速算扣除数amount of tax withheld 扣缴所得税额tax certificate number 完税证字号date of tax payment 纳税日期in case the tax certificate is filled out by withholding agent, this return should be submitted together with 如果由扣缴义务人填写完税证，应在送此表时附完税证副联-----份withholding total amount yuan 合计扣缴金额----元declaration by withholding agent 扣缴义务人声明i declare that the return is filled out in accordance with the individual income tax law of the people's republic of china, and i believe that the statements contained in this return are true, correct and complete. 我声明：此扣缴申报报表是根据《中华人民共和国个人所得税法》的规定填报的，我确信它是真实的，可靠的，完整的。
法律翻译 - 税法 Tax Law
超经典法律翻译100篇之税法 1 Tax Law 税法The principal source of federal revenue is theindividual income tax, which accounts for close toone half.联邦税收的主要来源是个人所得税 - 几乎占50%。
The payroll tax, used to support the social securitysystem, has grown substantially in recent yearsand is now the second biggest revenue raiser atabout 30%.用以资助社会保障制度的工资税近些年来大为增加 如今已经成了第二个大税源了 - 约占30%。
The corporate income tax is next, followed byexcise taxes.其次 便是公司 法人 所得税 再次 则为消费税。
Other federal taxes include customs duties, gifttaxes, and estate taxes, but these are relativelysmall sources of revenue.其他的联邦税包括关税、赠与税和遗产税 但这些都是比较小的税源。
State and local authorities raise revenue chieflythrough sales, income and property taxes.州和地方当局主要是通过销售税、所得税和财产税筹集税收的。
While state and local revenue has grownconsiderably in recent years, it is still substantiallyless than federal revenue.虽然近些年来各州和各地的税收大有增加 但比起联邦税收来 仍然是小巫见大巫。
商事法律术语(英语)
四、商事法律会计法accounting law税法tax law; taxation law反不正当竞争法anti-unfair competition law消费者权益保护法consumer’s interest protection law 产品责任法production liability law消费者权益法consumer rights and interests law公司法company law; corporate law公司company; corporation有限责任公司limited liability company股份有限公司company limited by shares无限公司unlimited company股份两合公司joint stock limited liability partnership两合公司joint liability company控股公司holding company集团公司group company合资公司joint venture company联营公司associated company; affiliated company国营公司state-own company国有公司state-owned company民营公司civilian-run company本国公司national/domestic company外国公司foreign company上市公司listed company母公司parent company子公司subsidiary皮包公司briefcase company; fundless company募集设立incorporation by stock floatation发起人floater; initiator公司名称name of company公司住址domicile of company出资contribution; capital subscription现金出资investment in cash实物出资investment in kind工业产权出资investment in industrial property right 非专有技术出资investment in non-patent technology 劳务出资investment in labor高新技术成果出资investment in hi-tech achievements 注册资本registered capital实缴资本paid-in capital验资报告capital verification report会计师事务所certified public accountants注册会计师certified public accountant资本三原则three doctrine of capital资本确定原则doctrine of capital determination资本维持原则doctrine of capital maintenance资本不变原则doctrine of unchanging capital最低资本额制度minimum capital system公司章程articles of association; articles of incorporation; bylaw公司登记incorporation; corporate registration公司存续existence of company公司合并分立merger and split of company公司并购corporate merger and acquisition公司管理corporate governance; company management公司法律顾问corporate counsel公司整顿company rectification公司歇业closure of business公司和解company composition公司解散company dissolution公司清算company liquidation公司清理company winding-up竞业禁止non-commpete; competition prohibition招股章程prospectus股本stock capital股东shareholder股东大会shareholders’ meeti ng股东大会决议resolution of shareholders’ meeting股东大会议事规则rule of procedure of shareholders’ meeting表决权voting right; right to vote董事director董事长president/chairman of the board首席执行官chief executive officer(CEO)首席运营官chief operation officer(COO)执行董事executive director常务董事managing director董事会board of directors董事会领导下的经理负责制responsibility system of the chief executive officer under the leadership of the board of directors经理独立负责制manager independent responsibility system监事supervisor监事会board of supervisors股share; stock普通股common stock特别股special stock资格股qualification stock优先股preferred stock劣后股inferior stock表决权股stock with voting power溢价股premium stock折价股converting stock国家股state-owned share集体股collective share法人股corporate share企业股enterprise share个人股individual share股息dividend红股bonus stock; dividend stock法定公积金legal accumulation fund资本公积金capital accumulation fund盈余公积金surplus accumulation fund任意公积金optional accumulation fund公司犯罪corporate crime证券法securities law证券发行issuance of securities证券上市list securities; float an issue证券交易所stock exchange证券商securities dealer证券公司securities company证券承销商consortium of underwriters证券承销合同underwriting contract证券经纪人securities broker披露制度disclosing system交割日closing date风险投资基金venture capital fund上海证券交易所Shanghai Stock Exchange深圳证券交易所Shenzhen Stock Exchange证券监督委员会securities supervision committee 票据法law of negotiable instrument票据notes; bills; commercial instruments商业票据bill; commercial instrument远期票据time bill;; long-dated bill到期票据matured bill即期票据sight bill记名票据bill payable to order; note to order不记名票据bearer instrument本票promissory note支票cheque汇票bill of exchange发票日ticket day出票日date of draft/issue发票地place of draft/issue票据到期日bill to mature票据金额sum of bill票面价额face value票据出票人drawer票据持票人bill holder票据承兑人bill acceptor票据行为act on commercial paper承兑票据honor a bill票据议付negotiation拒付票据protest a bill票据付款人drawee票据支付人payer on commercial instrument票据收款人bill collector票据背书人endorser/indorser of a bill被背书人endorsee票据保证人bill guarantor票据被保证人bill pledgee/warrantee再追索人renewed recourser前手remote holder后手subsequent endorser票据权利right of bill票据期限term of bill; tenor票据债务人debtor of commercial instrument追索权right of recourse票据抗辩exception to bill票据丧失loss of bill票据时效prescription of exchanges票据贴现discount of bill再贴现rediscount of bill恩惠期间term of benevolence票据代理agency for notes/bills/commercial instruments海商法maritime law船舶国籍证书certificate of registry; certificate of ship’s nationality 船棋国flag country船舶所有权证书certificate of ship ownership船舶检验register of ship船舶保险insurance on hull船舶保险单hull insurance policy船舶登记证书certificate of registry船舶丈量tonnage measurement of ships船舶进港费groundage船舶抵押ship mortgage船舶租赁ship chartering船舶转租ship subchartering船舶所有人责任限制limitation of liabilities of ship owners船舶碰撞ship collision船舶遇难maritime distress海上灾难perils of the sea海上拖航marine towage船舶扣押detention of ship船舶债权ship’s credit船级社classification society船级证书certificate of class海上留置权maritime lien船舶留置权maritime lien船舶抵押权maritime mortgage海上优先请求权priority claim to seagoing ships救助优先权priority claim to salvage共同海损优先权priority claim to general average服务优先权priority claim to service货物损害优先权priority claim to cargo damage传播抵押借款和货物抵押借款优先权priority claim to ship credit and goods credit 海运合同shipping contract提单bill of lading(B/L)空舱费dead freight租船费charterage租船合同charter-party contract of affreightment期租船合同time charter-party; time CP航次租船合同voyage charter-party定期租船合同time charter-party光船租船合同bareboat charter-party; bareboat CP包租运输合同shipping charter-party海上旅客运输合同contract for carriage of passengers by sea远洋拖带合同contract of ocean towage港内拖带合同contract of port towage海难救助合同salvage contract海事报告master’s protest;; sea protest海事声明书sea protest海事争议maritime dispute海事法院maritime court;; admiralty court海事诉讼程序maritime proceedings船舶碰撞案件的民事管辖权civil jurisdiction of sea collision船舶碰撞案件的刑事管辖权criminal jurisdiction of sea collision海事争议的审理hearing/trial of maritime disputes海事诉讼保全措施measures for maritime attachment海事优先请求权preferential right top maritime claim海事请求保全申请书application/petition for maritime attachment海事诉讼法律文书送达service of legal instruments in maritime action/proceedings 涉外海事诉讼管辖权jurisdiction of maritime action involving for elements强制变卖被扣押船舶compulsory realization of the distrained ship 海事仲裁程序规则rules of maritime arbitration procedure保险法insurance law自愿保险voluntary insurance强制保险compulsory insurance商业保险commercial insurance财产保险property insurance人身保险personal insurance人寿保险life insurance健康保险health insurance意外保险accident insurance社会保险social insurance养老保险endowment insurance医疗保险medical insurance失业保险unemployment insurance信用保险credit insurance保证保险guaranty insurance保险合同insurance contract保险人insurer; underwriter被保险人the insured受益人benificiary投保人applicant for insurance;; policy holder保险单insurance policy保险标的insurance object保险费premium保险期限time limit of insurance保险利益insurable interest保险金额insurance; insurance compensation保险事故insurance accident保险赔偿insurance indemnity保险代理人insurance agent保险经纪人insurance broker索赔claim代位索赔claim by subrogation理赔settlement of claim代位求偿权right of subrogation委付abandonment退保cancellation/discharging of insurance。
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。
英语-法律
对外
经济
贸易
仲裁
委员
会
Garrison Law of the Hong Kong Special
Administrative Region of the People's Republic
of China
中华
人民
共和
国香
港特
别行
政区
驻军
法
行政
法院
Administrative organ
行政
机关
Advocate Presiding Judge
代理
庭长
Amount in controversy
争议
数额
（强
调数
额）
Appeal Committee
上诉
委员
会
Appealing division
申诉
经济
审判
庭副
庭长
Economic Division Chief Judge
经济
审判
庭庭
长
Economic Division
经济
审判
庭
Enterprise Registration Bureau
企业
注册
局
Exchange Company
交易
所公
司
Execution division
Gazette of the Supreme People's Court
最高
人民
法院
公报
Geneva Convention
BUSSINESS LAW
Case Study 1Question 1The main business organisations recognised by Scots Law are:sole trader，partnerships，limited partnerships，limited liability partnerships，private companies，public companiesQuestion 2Given the fact that Lisa is running a very small business, it will almost be certainly run as a sole trader enterprise. There is the very remote possibility — and it is very remote — that a small business could be run as a single member private company in terms of the Companies (Single Member Private Limited Companies) Regulations 1992. Such a private company is limited by shares or by guarantee and need only have one member. Nowhere, however, does it mention that the business is limited by shares or by guarantee and we would, therefore, assume that it has the character of a sole trader.Question 3The advantages of a sole trader business are:1 It is the simplest form of business organisation recognised by Scots Law.2 A sole trader is to all intents and purposes to be regarded as a self-employed person. In other words, no difference is made between the sole trader and his or her business; they are legally indistinguishable.3 Very basic legal requirements to comply with ie submission of income tax returns to the Inland Revenue and the disclosure requirements of the Business Names Act 1985.4 Total control over his or her business and does not have to take into account the opinions of any shareholders, members or partners.The disadvantages of a sole trader business are:1. If the business fails, the sole trader is said to have unlimited liability for any debts orobligations owed to third parties.2. A sole trader may find it difficult to fund an expansion of the business because she/he cannot offer shares to other parties in order to raise funds .3. In any case, a business expansion requiring a major injection of capital might entail a loss of control over the business because new partners, shareholders or members who are a source of new finance will almost certainly demand a say in the running of the business.4.The inclusion of new partners, members or shareholders would force a change in thenature of the business operation by converting it into a partnership or some other form ofcorporate body (public/private companies or a limited liability partnership).Case Study 2【】Question 1There are many differences between a traditional partnership and a limited liability partnership(LLP), but candidates should be able to pinpoint the following characteristics of both types of business organisation from the table below:Partnership Limited liability partnership Unincorporated business Corporate body. No need to be registered with Registrar of Companies and no need to supply formal documents，Must be registered with the Registrar of Companies and certain documents must be supplied Regulated by Partnership Act 1890 (unless the partners agree otherwise) Regulated by the Limited Liability Partnerships Act 2000 Partners have unlimited liability in respect of partnership debts/liabilities ie they are jointlyand severally liable and can be pursued to their last penny Members enjoy limited liability in respect of LLP debts/liabilities ie they will only be liable to the extent of their stake in the businessPractice NoteIt would be highly advisable to concentrate on the differences between a traditional partnership and an LLP when introducing candidates to this area of the course.Question 2Currently, many traditional partnerships have sought LLP status because of the perceived benefits of limited liability for the members of an LLP — even if this does represent a loss of privacy and greater external regulation for the members ie registration with the Registrar of Companies and tougher auditing requirements.Question 3The legal relationship between partners in a firm is classified as a fiduciary relationship ie a relationship of trust. Partners are agents of their fellow partners and also of the firm itself.Candidates should cite the following case which exemplifies the nature of the fiduciary relationship between partners:Pillans Brothers v Pillans [1908]The legal relationship between a member and a limited liability partnership will also be classified as a fiduciary relationship. Section 6 of the Limited Liability Partnerships Act 2000 states that the members of an LLP are to be regarded as the agents of the business and it is a general rule of the law of agency that an agent (the member) must always act in the best interests of his principal (the LLP). It is important to bear in mind that a member is not an agent of his fellow members.Case Study 3Question 1A company’s objects clause is found in its Memorandum of Association. The objects clause sets out the purpose of the company usually in the form of a list (sometimes a very long list) of the various commercial and business activities that it is likely to undertake. Before the reforms introduced by the Companies Act 1989, companies could not enter into certain contracts with third parties unless such a commercial transaction was listed in the objects clause. Such an unauthorised contract was void by reason of the company’s lack of capacity to enter such an agreement in the first place and ignorance of the contents of the objects clause on the part of the third party was no defence. Nowadays, many companies will have straightforward objects clauses which allow them to enter into any type of business or commercial transaction whatsoever.Question 2No is the simple answer. MacGregor does not have legal justification for its withdrawal from the contract with Constructit. MacGregor is attempting to rely on the old ultra vires rule. As a result of reforms introduced by the Companies Act 1989, Section 35 of the Companies Act 1985 now states that every contract is enforceable against the company. No act done by a company may be questioned by the fact that it was beyond its legal capacity as stated in its objects clause in the Memorandum of Association. Section 35B of the 1985 Act goes on to say that there is no necessity for a third party to check that a proposed contract is within the powers of the company as per the Memorandum of Association. Furthermore, Section 3A of the Companies Act 1985 now permits a company to have a simplified objects clause which means a company can enter into practically any contract whatsoever with third parties.In situations where third parties dealing with the company have failed to act in good faith and where the Directors have exceeded their authority, Section 35A: Companies Act 1985 raises the possibility that such an ultra vires contract may be declared voidable by the company. In other words, the ultra vires rule comes back to haunt third parties dealing with the company when they act in bad faith — but not in this casestudy. Candidates should cite the following case which emphasises the harshness of the old ultra vires rule:Ashbury Railway Carriage & Iron Co v Riche [1875]Question 3Candidates must reference their answer to Section 14 of the Companies Act 1985 ie the binding contractual nature of the Memorandum of Association and the Articles of Association. The shareholders will have to establishwhether they are entitled to receive bonuses in terms of the company’s Articles of Association. If so, they can raise an action against the company in terms of Section 14 to force payment of dividends. If the payment of bonuses is purely discretionary,the company may well have the right to suspend payment this year. Candidates should be able to cite at least one of the following examples from case law in support of their answer which demonstrate that the relationship between a company and its members and between the members themselves is contractual in nature as per Section 14 of the Companies Act 1985:Rayfield v Hands [1960]Wood v Odessa Waterworks Co [1889]Case Study 4Question 1There are numerous differences between private and public companies. It is often useful to give candidates a list of the different characteristics of both organisations whereby they are able to compare and contrast. Candidates are only being asked to list three differences between a private company and a public company from the two lists set out below and there is plenty to choose from.The main characteristics of a private limited company are:pany name must end in “limited” or “ltd”.2.The Articles of Association of a private limited company may provide for a right of preemption so that when a member wishes to sell or to transfer ownership of his shares he must first offer them to existing members.3.There is no minimum capital requirement.4.The shares in a private limited company cannot be traded or listed on the stock exchange.5.Only one director is required.6.In terms of the Companies (Single Member Private Limited Companies) Regulations 1992, a private company limited by shares or by guarantee need only have one member.7.There is no upper age limit for directors.8.Audited accounts must be produced within 10 months of the end of the financial year.9.Trading can start as soon as a Certificate of Incorporation is obtained.The main characteristics of a public limited company are:1.The company name must end in “public limited company” or “plc”.2.Members must be free to transfer their shares as they please.3.A public company must have minimum issued share capital of at least ￡50,000.4.Shares can be listed on the stock exchange and can be traded.5.There must be at least 2 directors.6.There must be at least two members.7.Directors must retire when they reach the age of 70.8.Audited accounts must be produced within 7 months of the year end.9.After incorporation, trading cannot begin until a “trading certificate” is issued by the Registrar of Companies upon satisfaction of the nominal value of share capital. This trading certificate is referred to as a Section 117 certificate after the relevant section of the Companies Act 1985 which makes possession of such a document compulsory for public limited companies. Public companies cannot begin trading without having been issued with a Section 117 certificate.Question 2Candidates must be able to show that they understand that, in terms of the Companies Act 1985,a new company must be registered with the Registrar of Companies. Among the two most important documents submitted to the Registrar will be the Memorandum of Association and the Articles of Association which provides important information about the nature of the company and how it will be run. Until the new business has been registered, it is not regarded as a person recognised by law and, therefore, it cannot enter into contracts with third parties. So,you cannot simply decide to set up a company and begin trading immediately. Any new company must have Certificate of Incorporation issued by the Registrar of Companies — a birth certificate if you want to make the comparison. Additionally, public limited companies, must have a Section 117 certificate (so named afterthe relevant provision in the Companies Act 1985) issued before they can begin to trade.Question 3When a company is created it is said to enjoy separate corporate personality. Fundamentally, the doctrine of separate corporate personality means that a company is to be regarded as an artificial legal person completely separate from its members. It is a person in its own right whose existence is recognised by the courts.Candidates must be able to cite the leading case of Salomon v Salomon & Co Ltd [1897] in support of their answer.Question 4The most common type of liability that company members will be subject to is that of limited liability. The term “limited” rela tes to the fact that the members of the company enjoy “limited liability” status. This means that a member’s individual liability is confined solely to the amount unpaid, if any, on their shareholding in the company. In companies limited by guarantee, the members agree to be liable to the company’s creditors for an agreed sum should the business fail. Companies limited by guarantee are run as private companies.NB It is important that candidates are able to give a short summary of the facts of any case law cited AND the decision of the court in order to support their answers. It is not sufficient merely to name a case or cases.Making an assessment decision Candidates answering eight or more questions correctly will be deemed to have passed the Assessment. Those candidates who answer six or seven questions correctly should resit those questions that they have answered incorrectly. Clarification of candidate responses during the resit opportunity could be by oral questioning. Candidates who have correctly answered five questions or less would have to resit the entire Assessment.。
法律法规名称中英对照
法律法规名称中英对照中华人民共和国发票管理办法Measures of the People's Republic of China for the Control of Invoices中华人民共和国澳门特别行政区基本法THE Basic Law of the Macao Special Administrative Region of the People's Republic of China中华人民共和国版权法Copyright Law of the People's Republic of China中华人民共和国保守国家秘密法Law of the People's Republic of China on Guarding State Secrets 中华人民共和国保险法Insurance Law of the People's Republic of China中华人民共和国标准化法Standardization Law of the People's Republic of China中华人民共和国兵役法Military Service Law of the People's Republic of China中华人民共和国草原法Grassland Law of the People's Republic of China中华人民共和国测绘法Surveying and Mapping Law of the People's Republic of China中华人民共和国城市房地产管理法Law of the People's Republic of China on Administration of the Urban Real Estate中华人民共和国城市规划法City Planning Law of the People's Republic of China中华人民共和国城市居民委员会组织法Organic Law of the Urban Residents Committee of the People's Republic of China中华人民共和国村民委员会组织法Organic Law of the Villagers Committees of the People's Republic of China中华人民共和国大气污染防治法Law of the People's Republic of China on the Prevention and Control of Atmospheric Pollution (Amended on 8/29/1995)中华人民共和国大气污染防治法Law of the People's Republic of China on the Prevention and Control of Atmospheric Pollution中华人民共和国地方各级人民代表大会和地方各级人民政府组织法Organic Law of the Local People's Congresses and Local People's Governments of the People's Republic of China (Amended in 1995)中华人民共和国缔结条约程序法Law of the People's Republic of China on the Procedure of the conclusion of Treaties中华人民共和国电力法Electricity Law of the People's Republic of China中华人民共和国对外贸易法Foreign Trade Law of the People's Republic of China中华人民共和国对外贸易法Foreign Trade Law of the People's Republic of China中华人民共和国法官法Judges Law of the People's Republic of China中华人民共和国反不正当竞争法Anti-Unfair Competition Law of the People's Republic of China 中华人民共和国防空法Civil Air Defense Law of the People's Republic of China中华人民共和国妇女权益保护法Law of the People's Republic of China on the Protection of Rights and Interests of Women中华人民共和国个人所得税法Individual Income T ax Law of the People's Republic of China中华人民共和国公民出境入境管理法Law of the People's Republic of China on the Control of the Exit and Entry of Citizens中华人民共和国公民出境入境管理法实施细则Rules for Implementation of the Law of the People's Republic of China on the Control of the Exit and Entry of Citizens (Amended on 7/15/1994) 中华人民共和国公民出入境管理法Law of the People's Republic of China on the Control of the Exitand Entry of Citizens中华人民共和国公司法Company Law of the People's Republic of China中华人民共和国归侨侨眷权益保护法Law of the People's Republic of China on the Protection of the Rights and Interests of Returned Overseas Chinese and the Family Members of Overseas Chinese中华人民共和国国防法National defense law of the People's Republic of China中华人民共和国国徽法Law of the People's Republic of China on the National Emblem中华人民共和国国籍法Nationality Law of the People's Republic of China中华人民共和国国家安全法State Security Law of the People's Republic of China中华人民共和国国家赔偿法Law of the People's Republic of China on State Compensation中华人民共和国国境卫生检疫法Frontier Health and Quarantine Law of the People's Republic of China中华人民共和国国旗法Law of the People's Republic of China on the National Flag中华人民共和国国务院组织法Organic Law of the State Council of the People's Republic of China 中华人民共和国海关法Customs Law of the People's Republic of China中华人民共和国海商法Maritime Code of the People's Republic of China中华人民共和国海上交通安全法Maritime Traffic Safety Law of the People's Republic of China中华人民共和国海洋环境保护法Marine Environment Protection Law of the People's Republic of China中华人民共和国海洋环境保护法Marine Environment Protection Law of the People's Republic of China中华人民共和国海域使用管理法Sea Area Use Management Law of the People's Republic of China中华人民共和国合伙企业登记管理办法Measures of the People's Republic of China for the Administration of Partnership Enterprise Registration中华人民共和国红十字标志使用办法Provisions of the People's Republic of China on the Use of Red Cross Signs中华人民共和国红十字会法Law of the People's Republic of China on Red Cross Society中华人民共和国环境保护法Environmental Protection Law of the People's Republic of China中华人民共和国婚姻法Marriage Law of the People's Republic of China中华人民共和国集会游行示威法Law of the People's Republic of China on Assemblies, Processions and Demonstrations中华人民共和国计量法Metrology Law of the People's Republic of China中华人民共和国继承法Law of Succession of the People's Republic of China中华人民共和国监狱法Prison Law of the People's Republic of China中华人民共和国检察官法Public Procurators Law of the People's Republic of China中华人民共和国节约能源法Energy Conservation Law of the People's Republic of China中华人民共和国戒严法Martial Law of the People's Republic of China中华人民共和国进出口商品检验法Law of The People's Republic of China on Import and Export Com-Modity Inspection中华人民共和国军事设施保护法Law of the People's Republic of China on the Protection of Military Installations中华人民共和国科学技术进步法Law of the People's Republic of China on Science and Technology Progress中华人民共和国矿产资源法Mineral Resources Law of the People's Republic of China中华人民共和国领海及毗连区法Law of the People's Republic of China on the Territorial Sea and the Contiguous Zone中华人民共和国民法通则General Principles of the Civil Law of the People's Republic of China 中华人民共和国民事诉讼法Civil Procedure Law of The People's Republic 0f China中华人民共和国民事诉讼法（1991）Civil Procedure Law of the People's Republic of China中华人民共和国民用航空法Civil Aviation Law of the People's Republic of China中华人民共和国民族区域自治法Law of the People's Republic of China on Regional National Autonomy中华人民共和国拍卖法Auction Law of the People's Republic of China中华人民共和国企业法人登记管理条例Regulations of the People's Republic of China for Controlling the Registration of Enterprises As Legal Persons中华人民共和国全国人民代表大会和地方各级人民代表大会选举法Electoral Law of the National People's Congress and Local People's Congress of the People's Republic of China (Amended in 1995)中华人民共和国全国人民代表大会组织法Organic Law of the National People's Congress of the People's Republic of China中华人民共和国人民警察法People's Police Law of the People's Republic of China中华人民共和国森林法Forestry Law of the People's Republic of China中华人民共和国商标法Trademark Law of the People's Republic of China中华人民共和国商标法（修正）Trademark Law of the People's Republic of China中华人民共和国涉外经济合同法Law of The People's Republic of China on Economic Contracts involving Foreign Interest中华人民共和国食品卫生法（1995）Food Hygiene Law of the People's Republic of China中华人民共和国收养法（1998年11月4日修改）Adoption Law of the People's Republic of China (Amended on 11/4/1998)中华人民共和国水法Water Law of the People's Republic of China中华人民共和国水污染防治法Law of the People's Republic of China on the Prevention and Control of Water Pollution中华人民共和国水污染防治法（1996）Law of the People's Republic of China on the Prevention and Control of Water Pollution (Amended on 5/15/1996)中华人民共和国税收征收管理法（1995）Law of the People's Republic of China on the Administration of T ax Collection (Amended on 2/28/1995)中华人民共和国条约缔结程序法Law of the People's Republic of China on the Procedure of the Conclusion of Treaties中华人民共和国统计法Statistics Law of the People's Republic of China中华人民共和国土地管理法实施条例Regulations on the Implementation of the Land Administration Law of the People's Republic of China (1998)中华人民共和国外国企业所得税法The Foreign Enterprise Income T ax Law of the People's Republic of China中华人民共和国外国人出入境管理法Law of the People's Republic of China on Control of the Entry and Exit of Aliens中华人民共和国外国人入境出境管理法Law of the People's Republic of China on Control of the Entry and Exit of Aliens中华人民共和国外国人入境出境管理法实施细则Rules for Implementation of the Law of the People's Republic of China on Control of the Entry and Exit of Aliens中华人民共和国外商投资企业和外国企业所得税法Income T ax Law of The People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises中华人民共和国外资企业法Law of the People's Republic of China on Foreign-Capital Enterprises中华人民共和国未成年人保护法Law of the People's Republic of China on the Protection of Minors 中华人民共和国文物保护法Law of the People's Republic of China on the Protection of Cultural Relics中华人民共和国宪法Constitution of the People's Republic of China中华人民共和国宪法修正案Amendment to the Constitution of the People's Republic of China 中华人民共和国宪法修正案（1988）Amendment to the Constitution of the People's Republic of China (1988)中华人民共和国献血法Blood Donation Law of the People's Republic of China中华人民共和国香港特别行政区基本法The Basic Law of the Hong Kong Special Administrative Region of the People's Republic of China中华人民共和国香港特别行政区选举第九届全国人民代表大会代表的办法Procedures for the Election of Delegates of the Hong Kong SAR of the People's Republic of China to the Ninth NPC中华人民共和国香港特别行政区驻军法Garrison Law of the Hong Kong Special Administrative Region of the People's Republic of China中华人民共和国香港特别行政区驻军法Law of the People's Republic of China on Garrisoning the Hong Kong Special Administrative Region中华人民共和国消费者权益保护法Law of the People's Republic of China on the Protection of Consumers' Rights and Interests中华人民共和国刑法Criminal Law of the People's Republic of China中华人民共和国行政处罚法The Law of the People's Republic of China on Administrative Punishments中华人民共和国行政诉讼法Administrative Procedure Law of the People's Republic of China中华人民共和国烟草专卖法Law of the People's Republic of China on Tobacco Monopoly中华人民共和国药品管理法Pharmaceutical Administration Law of the People's Republic of China中华人民共和国药品管理法实施办法Measures for the Implementation of the Pharmaceutical Administration Law of the People's Republic of China中华人民共和国野生动物保护法Law of the People's Republic of China on the Protection of Wild Life中华人民共和国野生动物保护法Law of the People's Republic of China on the Protection of Wildlife中华人民共和国义务教育法Compulsory Education Law of the People's Republic of China中华人民共和国邮政法Postal Law of the People's Republic of China中华人民共和国预备役军官法Reserve Officers Law of the People's Republic of China中华人民共和国中国人民银行法Law of the People's Republic of China on the People's Bank of China中华人民共和国中外合资经营企业法Law of the People's Republic of China on Chinese-Foreign Equity Joint Ventures中华人民共和国中外合作经营企业法Law of the People's Republic of China on Chinese Foreign Contractual Joint Ventures中华人民共和国仲裁法Arbitration Law of the People's Republic of China中华人民共和国著作权法Copyright Law of the People's Republic of China中华人民共和国专利法（修正）Patent Law of the People's Republic of China中华人民共和国专属经济区和大陆架法Law of the People's Republic of China on the Exclusive Economic Zone and the Continental Shelf。
法律英语名词
法律英语名词法律英语名词汇总Aassumption假定attempt意图，企图attemptedescape逃脱未遂attestation证词attorney代理人，律师attorneyatlaw律师attorneygeneral检察长authentication鉴定authority权力，法源，权威性依据automobileinsurance机动车保险automobiletort机动车侵权行为autonomy自治（权）Bban禁令，禁止banishment流放bankruptcy破产bankruptcydischarge破产债务解除bankruptcyjudge破产法官bar律师职业barassociation律师协会barrister出庭律师battery殴打benchtrial法官审beneficiary受益人benefit收益，福得bigamy重婚罪billoflading提单billofright《人权法案》bindover具保，具结binder临时保险单binding有约束力bindingcontract有约束力的`合同bindingforce约束力bindinginterpretation有约束力的解释black-letterlaw（普通接受之基本原则的）黑体字法blacknationbarassociation全美黑人律师协会blueskylaw蓝天法（股票买卖控制的法律）BoardofGovernors（ABA）（美国律师协会的）董事会bodyoflaw法体bond债券；保释金bondinstrument债券契据branding鞭笞breach违约；破坏bride贿赂bribery贿赂（罪）bright-linetest明显界限检验标准broker中间人brokeragefee佣金；中介费brother-sistercorporation兄弟公司；姊妹公司BulkSalesAct《大宗销售条例》burden责任burdenofgoingforwardwiththeevidence先行举证责任burdenofpersuasion说服责任；证明责任burdenofproducingevidence举证责任burdenofproof证明责任burglary入室盗窃（罪）businesscorporation实业公司businesslaw实业法businessorganization实业组织buy-outagreement（股权）承买协议buy-sellagreement（股权）买卖协议bylaws（内部）章程CCaliforniaPenalCode《加州刑法典》capitalaccount资本帐户capitalcrime可判死刑罪capitalpunishment死刑capitalsurplus资本盈余capitationtax人头税careercriminal职业罪犯careerjudiciary职业法官casebriefing案情摘要case-in-chief主诉caselaw判例法casemethod案例教学法casereport判决报告casereports判例汇编casualtyinsurance（意外伤害）保险catalog商品目录（单）certificate证书certificateofexistence实体存在证明（书）challenge置疑；挑战challengeforcause有理回避chancerycourt衡平法院charginginstrument控告文件checksandbalances制衡（原则）chiefjudge首席法官chiefjustice首席大法官childabuse虐待儿童circuitcourt巡回法院circuitjudge巡回法官circumstantialevidence旁证；情况证据citation引证cite援引；传讯civilcourt民事法civilforfeiture民事罚没civillaw民法CivilLawLegalSystem民法体系civilliability民事责任civilLiberty民事自由civilLitigation民事诉讼civilprocedure民事诉讼程序civilsuit民事诉讼Civiltrial民事审判Civilright民权Civilrightlaw民权法CivilWarIncomeTaxAct《内战所得税条例》Claim诉讼请求，索赔Classificationoflaw法律分类Closecorporation内部持股公司Closelyheldcorporation内部持股公司Closing终结，成交，结帐Closingargument最后论述Closingstatement成交声明Code法典CodeofJudicialConduct《法官行为准则》Codify编成法典Co-felon共同重罪犯Cohabitation同居Collateralcontract附属合同Collegiatebench合议席Collegiatepanel合议庭Commercialclause商务条款，贸易条款Commerciallaw商法Commercialpaper商务文件Commission佣金Commit交托，犯（罪）【法律英语名词汇总】。
(2021年整理)何家弘法律英语词汇全
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AAbsolute['æbsəlju:t] proof 绝对证明absolute property 绝对财产（权）abstract of title 产权书摘要acceleration clause 提前(偿还）条款acceptance 承诺accident report 事故报告accident insurance 意外保险accusation 指控;控告accusatorial procedure 控告程序accusatorial process of proof 控告证明过程（程序)accusatorial system 控告或诉讼程序accused 被指控者accuser 控告人acknowledgement 认知（书）acquittal 无罪判决act 条例;作为Act for the prevention of Frauds and Perjuries 《预防诈欺和伪证条例》action 诉讼；作为actual losses 实际损失adjudication 裁决；裁定administrative law 行政法administrative law judge 行政法法官administrative procedure 行政程序administrator 管理人；监管人admissible 可采的admissibility 可采性admit 采用;允许adoption 收养adulterous conduct 通奸行为ad valorem property tax 从价财产税adversarial hearing 对抗式听证会adversarial process 对抗式程序adversary 对手adversary trial system 对抗式（或抗辩）审判制度advocacy 出庭辩护；诉讼代理advocate 辩护人；诉讼代理人affidavit 正式书面陈述affirm 维持（原判)affirmation 保证书；证词affirmative 确保的agency (行政)机关agency action 机关(行政)机关agreed upon remedies 补救协议agreement 协议agreement—as—written 书面协议agreement —in—fact 事实协议alibi 阿里白（不在犯罪场的证明) alienation of affection 离间夫妻关系allegation 声称;指控allege 诉称；指控alleged offense 所控罪行alternate juror 替补陪审员amendment 修正案American Bar Association 美国律师协会American Law Institute 美国法学会analogy 类推Anglo—American Legal System 英美法系anonymous accusation 匿名控告appeal 上诉appear 出庭appellant 上诉人appellate action 上诉行为appellate court 上诉法院appellee 被上诉人appealer 上诉人appropriate 拨款appurtenant 附属物arbiter 仲裁人arbitrary武断的arbitration仲裁arraignment初审array 陪审员名单arrest 逮捕arrest warrant 逮捕令（证)arrestee 被捕人article 条款,文章article of authority 授权条款articles of confederation 《联帮条例》articles of incorporation 公司组织章程artificial person 法人Asian American legal defense and education fund亚裔美国人法律辩护与教育基金会assault 意图或威胁伤害assert 主张,宣称asset 资产assistant attorney 助理法官associate judge 副法官associate justice 副大法官assumption 违约合同，违约赔偿之诉assumption 假定attempt 意图，企图attempted escape 逃脱未遂attestation 证词attorney 代理人，律师attorney at law 律师attorney general 检察长authentication 鉴定authority 权力，法源，权威性依据automobile insurance 机动车保险automobile tort 机动车侵权行为autonomy 自治（权）Bban 禁令，禁止banishment 流放bankruptcy 破产bankruptcy discharge 破产债务解除bankruptcy judge 破产法官bar 律师职业bar association 律师协会barrister 出庭律师battery 殴打bench trial 法官审beneficiary 受益人benefit 收益，福得bigamy 重婚罪bill of lading 提单bill of right 《人权法案》bind over 具保，具结binder 临时保险单binding 有约束力binding contract 有约束力的合同binding force 约束力binding interpretation 有约束力的解释black-letter law （普通接受之基本原则的）黑体字法black nation bar association 全美黑人律师协会blue sky law 蓝天法(关于股票买卖控制的法律）Board of Governors（ABA）(美国律师协会的）董事会body of law 法体bond 债券;保释金bond instrument 债券契据branding 鞭笞breach 违约；破坏bride 贿赂bribery 贿赂（罪）bright-line test 明显界限检验标准broker 中间人brokerage fee 佣金；中介费brother—sister corporation 兄弟公司；姊妹公司Bulk Sales Act《大宗销售条例》burden 责任burden of going forward with the evidence 先行举证责任burden of persuasion 说服责任；证明责任burden of producing evidence 举证责任burden of proof 证明责任burglary入室盗窃（罪)business corporation实业公司business law 实业法business organization 实业组织buy—out agreement（股权）承买协议buy-sell agreement（股权）买卖协议bylaws（内部）章程CCalifornia Penal Code《加州刑法典》capital account 资本帐户capital crime 可判死刑罪capital punishment 死刑capital surplus 资本盈余capitation tax 人头税career criminal 职业罪犯career judiciary 职业法官case briefing 案情摘要case-in—chief 主诉case law 判例法case method 案例教学法case report 判决报告case reports 判例汇编casualty insurance （意外伤害）保险catalog 商品目录（单)certificate 证书certificate of existence 实体存在证明（书）challenge 置疑；挑战challenge for cause有理回避chancery court 衡平法院charging instrument 控告文件checks and balances 制衡（原则)chief judge 首席法官chief justice 首席大法官child abuse 虐待儿童circuit court 巡回法院circuit judge 巡回法官circumstantial evidence 旁证；情况证据citation 引证cite 援引;传讯civil court 民事法civil forfeiture 民事罚没civil law 民法Civil Law Legal System 民法体系civil liability 民事责任civil Liberty 民事自由civil Litigation民事诉讼civil procedure 民事诉讼程序civil suit民事诉讼Civil trial 民事审判Civil right 民权Civil right law 民权法Civil War Income Tax Act 《内战所得税条例》Claim 诉讼请求，索赔Classification of law 法律分类Close corporation内部持股公司Closely held corporation 内部持股公司Closing 终结,成交，结帐Closing argument 最后论述Closing statement成交声明Code 法典Code of Judicial Conduct 《法官行为准则》Codify 编成法典Co-felon 共同重罪犯Cohabitation 同居Collateral contract 附属合同Collegiate bench 合议席Collegiate panel 合议庭Commercial clause 商务条款，贸易条款Commercial law 商法Commercial paper 商务文件Commission佣金Commit 交托，犯(罪）Commitment 犯罪，许诺，委托Commitment of financing 融资许诺Common law 普通法Common law damages 普通法赔偿金Common law legal system(family) 普通法法系Common law marriage 普通法婚姻Common property 共同财产Common stock 普通股票Community property 共同财产Comparative law 比较法Comparative negligence 比较过失Compensation 赔偿（金）Compensatory damage 应予赔偿之损害Competence 管辖权限Competency 有效性Complaint 控告,申诉Comprehensive Drug Abuse Prevention and Control Act 《滥用毒品的综合预防与控制条例》Compulsory license 强制性许可Concur附条件地同意Concurring opinion 并存（判决）意见Confer 授与Conference 协商会议Confidential information 保密信息Confiscation 没收Conflict law 冲突法Congress 国会Consent 同意,认可Consideration 对价，约因Constitution 宪法Constitutional Convention 制宪会议Constitutional law 宪法Constitutional tort 宪法性侵权Constitutionality 合宪性Construction （法律的）结构，解释Construe 解释，分析Consultation 磋商Consumer protection statute 消费者保护法律Consumption tax 消费税Continental Law Legal System（or Family）大陆法系Contingent fee 胜诉酬金Continuance 诉讼延期Contract 合同Contract dispute 合同纠纷Contract formation 合同构成Contract interpretation 合同解释Contract law 合同法Contract performance 合同履行contractor 承包商contravence 触犯;违犯contributory negligence 共同过失controlling law 应适应之法律conversion 非法占有convey 转让conveyance 转让convertible bond 可转换债券conviction 有罪判决convincing evidence 使人信服的证据copyright 版权;著作权corporal punishment肉体刑corporate camsel 公司法律顾问corporate excise tax 公司执照税corporate law 公司法corporation 公司corporation aggregate 合有公司corporation code 公司法典corporation law 公司法corporation sole 独有公司corpus 尸体;本金Council on legal Education Opportunities 法律教育机会委员会counselor （法律)顾问;律师counselor-at—law 律师court 法院；法官court decision 法院判决court fee 诉讼费court of appeals 上诉法院court of chancery 衡平法法院court of claims 索赔法院court of customs and Patent Appeals 关税及专利上诉法院court of domestic relations 家庭关系法院court opinion 法院判决意见courtroom 法庭coverage 保险范围crime 犯罪crime code 刑法典crime homicide 有罪杀人crime justice system 刑事司法系统crime law 刑法crime liability 刑事责任crime procedure 刑事诉讼程序cross-examination 交叉盘问;盘诘cruel and unusual punishment 残忍和非常的刑罚cumulative evidence 累计证据curative 临时监护的curriculum guide 课程指南custody 监护custom duty 关税customary law 习惯法customary practice 惯例customs court 关税法院Ddamage 损害;损伤damage claim 损害赔偿请求damages 损害赔偿金deadlocked jury 僵局陪审团death penalty 死刑death tax 遗产税debenture 债单(券)debt securities 债权证券decide a case 判案deed 契约deed book 文契汇编defamation 诽谤default 不履行;违约defendant 被告人defence 辩护defence attorney 辩护律师defense’s case-in—chief 辩护方主讼deficiency judgment 不足额判决degrees of murder （恶意)杀人罪的等级delegation 授权delegated legislation 授权立法deliberate intention 故意deliberation (陪审团)评议demonstrative evidence 示意证据deprivation 剥夺derogatory treatment of the work 对作品的贬毁性处理(或使用）designs 设计detract 毁损;贬低developer （土地）开发商dicta 判决附带意见dignity 尊严direct evidence 直接证据direct examination 直接盘问direct tax 直接税disa bility insurance 残疾保险disabled dependent child 无谋生能力的残疾儿童discharge 解雇；释放discount 贴现;折扣discovery 要求告知discrete risk transfer product 离散性风险转移（保险)产品discretion 自由裁量权discriminatory 歧视性税收dispense 执行;施行dispute 争议；纠纷disposition 处置（权)dissent 异议;反对dissenting opinion 异议;反对意见dissolution 解散distort 歪曲;误解district attorney 地区检查官database right 数据权dividend 股息division of title 产权分割divorce 离婚docket 备审案件目录doctrine 法则；原则doctrine of constitutional supremacy 宪法至上原则doctrine of Maranda Warnings 米兰达忠告原则document 文件；文书document of title 产权证书domant Commerce Clause 休眠的”贸易条款”domicile 住所地double jeopardy 一罪二审draft 起草;草拟draftman 起草者drug trade 毒品交易drug trafficking 毒品交易dry run 干转；排练due diligence 适当努力due process 正当程序Due Process Clause 正当程序条款due process test 正当程序检验标准duration 期限duress 强迫；胁迫duty 义务；关税duty of care 照看义务Eearnest money 定金easyment 地役权ecclesiastical court 宗教法庭economic law 经济法effective date 生效日期effective time 生效时间element of crime 犯罪要素(件) empower 授权enact 制定;颁布en banc 全体法官出庭审判encroachment 侵占encumbered property 抵押财产enforce 实施；执行enforceable 可强制执行的enforceability 可执行性enforcement of Law 执法English—American Legal System (or Family）英吉利法系enjoin（衡平）强制令entail 限定继承entity 实体environmental impact statement 环境影响报告environmental Law 环境保护法Environmental protection Agency（EPA) 环境保护局environmental quality 环境质量equal protection clause 平等保护条款equitable relief 衡平救济equity 衡平法equity Law 衡平法equity precedent 衡平法判例equity securities 产权证券;衡平证券error 过错escape 逃走；逃脱escrow 第三者保存合同essential justice 实质公正estate 财产；遗产estate tax 遗产税ＥＵDirective 欧盟指令evaluate 评价evict 逐出（租户)evidence 证据evidentiary presumption 证据推定evidentiary rule 证据规则ex aequo at bono 公平且善良examine 检查;盘问examination 检查；盘问exception 例外exception clause 例外条款excise tax 执照税exclude 排除exclusive listing 读家上市exclusive right 排他性权利exclusive tax situs 唯一征税地点excusable homicide 可宽恕之杀人execute 执行；签属execution 执行executive acts 行政条例executive branch 行政部门executive order 行政命令executor (遗嘱）执行人executor of estate 遗产执行人exemption 免除;豁免exhibit 展示物(证）exigent circumstance 紧急情况existing securities 上市证券exparte 单方面的expectation damages 预期赔偿金expert 专家（证人）expert testimony 专家证言expert witness 专家证人express contract 明示合同express statutory provision 法律明文规定express warranty 明示保证（保修）ex rel 依据告发face amount 面颊face value 面植facilitate 促使:利于fact 事实fact in issue 争议事实factor 因素；代理商Factors Lien Act 《代理商留置权条例》Fair trial 公平审判false imprisonment 非法拘禁family law 家庭法fault 过错fault principle 过错原则feasibility study 可行性研究Federal Administrative Procedure Act 《联邦行政程序》Federal Antitrust Law 《联邦犯托拉斯法》federal convention 联邦制宪会议federal crime of murder 联邦杀人罪Federal Housing Act 《联邦住房条例》Federal Income Tax Act 《联邦所得税条例》federal judge 联邦法官Federal rules of civil procedure 《联邦民事诉讼规则》Federal rules of criminal procedure 《联邦刑事诉讼规则》Federal rules of evidence 《联邦证据规则》Federal securities act 《联邦证券条例》federal supremacy 联邦至上（原则）Federal tort claims act 《联邦侵权索赔条例》felon 重罪犯felony 重罪felony-murder 重罪杀人fiduciary 受托人file 档案；注册file a petition 呈交诉状；提出请求fine 罚金fingerprint 手印fire insurance 火灾保险fire protection 消防first degree murder 一级谋杀first instance 一审fixture （不动产）附属物flogging 烙印force of law 法律效力forcible felony 暴力性重罪foreign exchange risk 外汇风险forfeiture 没收；罚没form contract 格式合同form of evidence 证据的形式formal adjudication 正式裁决formal rulemaking 正式规则制定formation 构成；鉴定franchise tax 特许经营税fraud 诈欺free enterprise system 自由企业制度free movement of goods 自由物流，货物的自由流通freedom of choice 选择自由frustrate 使受挫折fundamental law 基本法fundamental right 基本权利Ggeneral acceptance standard （科学证据的）公认标准general partnership 一般合伙general property 一般财产（权）general provisions 总则gerontocratic 老人统治的gift tax 赠予税government tort 政府侵权(行为）grant of power 授权gross negligence 严重过失group insurance 团体保险guarantee 担保guardian 监护人guardianship 监护权guidelines for sentencing 量刑指南guilt 有罪guilty 有罪的guilty 有罪答辩Hhabitual offender 惯犯hail insurance 冰雹保险handcuff 手铐handwriting 笔迹health insurance 健康保险health regulation 卫生法规hearing 听证(会）hearing of jury 陪审团听审hearsay 传闻证据heir 继承人hierarchy 等级制度high crime 重罪hold 认定;裁定holding 认定；裁定holding device 拥有手段（形式）homicide 杀人(罪）homosexuality 同性恋house counsel （公司）专职法律顾问husband-wife relationship 夫妻关系husband—wife tort 夫妻侵权（行为) IId。
税务相关英文单词
TAX营业税：business tax or turnover tax消费税：excise tax or consumption tax增值税：value added tax关税：custom duty印花税：stamp tax土地增值税：land appreciation tax or increment tax on land value个人所得税：individual income tax企业所得税：income tax on corporate business外商投资企业所得税：income tax on foreign investment enterprises城市维护建设税：city maintenance construction tax资源税：resource tax房产税：house property tax土地使用税：land use tax车船使用税：operation tax of vehicle and ship耕地占用税：farmland use tax教育费附加：extra charges of education fundsState Administration for Taxation 国家税务总局Yangzhou Taxation Training College of State Administration of Taxation国家税务总局扬州税务进修学院Local Taxation bureau 地方税务局外汇管理局：Foreign Exchange Control Board海关：customs财政局：finance bureau统计局：Statistics Bureau工商行政管理局：Administration of Industry and Commerce出入境检验检疫局：Administration for EntryExit Inspection and Quarantine 中国证监会：China Securities Regulatory Commission (CSRS)劳动和社会保障部：Ministry of Labour and Social Securitytax returns filing 纳税申报tax 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accept 受理accounting software 会计核算软件affix 盖章application letter 申请报告apply for reimbursement 申请退税apply for a hearing 申请听证apply for nullifying the tax registration 税务登记注销apply for reimbursement of tax payment 申请退税ask for 征求audit 审核author’s remuneration 稿酬；稿费averment 申辩bill/voucher 票证bulletin 公告bulletin board 公告牌business ID number 企业代码business license 营业执照call one’s number 叫号carry out/enforce/implement 执行check 核对check on the cancellation of the tax return 注销税务登记核查checking the tax returns 审核申报表city property tax 城市房地产税company-owned 公司自有的conduct an investigation/investigate 调查construction contract 建筑工程合同]cconsult; consultation 咨询<consulting service/advisory service 咨询服务contact 联系contract 承包copy 复印；副本deduct 扣除delay in filing tax returns 延期申报（缴纳）税款describe/explain 说明document 文件；资料examine and approve 审批extend the deadline for filing tax returns 延期税务申报feedback 反馈file tax returns(online) （网上）纳税申报fill out/in 填写foreign-owned enterprise 外资企业hearing 听证ID(identification) 工作证`Identical with the original 与原件一样IIT(Individual income tax) 个人所得税Implementation 稽查执行income 收入；所得inform/tell 告诉information desk 咨询台inspect 稽查inspection notice 稽查通知书instructions 使用说明invoice book(purchase) 发票购领本invoice 发票invoice tax control machine 发票税控机legal person 法人代表letter of settlement for tax inspection 稽查处理决定书list 清单local tax for education 教育地方附加费lunch breakmake a supplementary payment 补缴make one’s debut in handling tax affairs 初次办理涉税事项manuscript 底稿materials of proof 举证材料material 资料modify 修改modify one’s tax return 税务变更登记Nanjing Local Taxation Bureau 南京市地方税务局Notice 告知nullify 注销office building 办公楼office stationery 办公用品on-the-spot service 上门服务on-the-spot tax inspection 上门稽查opinion 意见original value 原值pay an overdue tax bill 补缴税款pay 缴纳penalty 处罚penalty fee for overdue payment 滞纳金penalty fee 罚款personal contact 面谈post/mail/send sth by mail 邮寄procedure/formality 手续proof material to backup tax returns 税收举证资料purchase 购领real estate 房产receipt 回执;反馈单record 记录reference number 顺序号register outward business administration 外出经营登记relevant materials of proof 举证资料rent 出租reply/answer 答复sell and pay foreign exchange 售付汇service trade 服务业settlement 处理settle 结算show/present 出示special invoice books of service trade 服务业发票stamp 公章submit a written application letter 提供书面申请报告supervision hotline 监督电话tax inspection bureau 稽查局tax inspection permit 税务检查证tax inspection 税务稽查tax law 税法tax officer 办税人tax payable/tax applicable 应缴税tax payment assessment 纳税评估tax payment receipt 完税凭证tax payment 税款tax rate 税率tax reduction or exemption 减免税tax registration number 纳税登记号tax registration certificate 税务登记证tax registration 税务登记tax related documents 涉税资料tax return/tax bill 税单tax return forms and the acknowledgement of receipt 申报表回执tax returns 纳税申报表tax voucher 凭证the accounting software 会计核算软件the acknowledgement of receipt 送达回证the application for an income refund 收入退还清单the author’s remuneration 稿费the business ID number 企业代码the certificate for outward business administration 外出经营管理证明the certificate for exchange of invoice 换票证the deadline 规定期限the inspection statement/report 检查底稿the legal person 法人代表the letter of statement and averment 陈述申辩书the online web address for filling tax returns 纳税申报网络地址the penalty fee for the overdue tax payment 税款滞纳金the penalty notice 处罚告知书the real estate 房产the registration number of the tax returns 纳税登记号the special invoice of service trade 服务业专用发票the special nationwide special invoice stamp 发票专用章the special nationwide invoice stamp 发票专用章the State Administration of Taxation 国家税务局supervision of taxation 税收监督tax inspection department 税务稽查局tax inspection permit 税务检查证tax officer 办税人员tax return form 纳税申报表格tax voucher application for the sale and purchase of foreign exchange 售付汇税务凭证申请审批表the use of invoice 发票使用trading contract 购销合同transportation business 运输业under the rate on value method 从价urban house-land tax 城市房地产税V AT(value-added tax, value added tax) 增值税Written application letter 书面申请报告。
法律英语lesson15taxlaw教材教学课件
01
Value added tax case
A supermarket with a total sales volume of 1 million yuan needs
to pay value-added tax.
02 03
Case analysis
Value added tax is a tax levied on the value-added part of goods and services, with the aim of regulating the tax burden on the circulation of goods.
Tax reduction and exemption refer to tax incentives provided by the state to encourage certain specific industries, regions or enterprises, or to cater to certain specific taxpayers.
Case conclusion
The supermarket needs to pay the corresponding taxes in accordance with the provisions of the value-added tax rate table.
Case conclusion
The enterprise needs to pay the corresponding taxes in accordance with the provisions of the enterprise income tax rate table.
财经英语单词--税法-
Unit 6 Taxation LawsPART I VAT Law*第一部分增值税法1.VAT, Value Added Tax* 增值税2.taxpayer* ['tækspeɪə] n. 纳税人2-1 general taxpayer* 一般纳税人2-2 small-scale taxpayer* 小规模纳税人3.levy rate* 征收税率【讲解】levy ['levi] n.征税，征收，征兵 v. 征收（税等），征集（兵等）4.provision of processing, repairing and replacement services* 提供加工、修理修配劳务5.tax rate* 税率6.concurrently deal in goods or provide taxable services of different tax rates* 兼营不同税率的货物或者应税劳务【讲解】concurrent [kən'kʌr(ə)nt] adj. 并发的，同时发生的，一致的7.output tax * 销项税额7-1 input tax * 进项税额8.tax payable = output tax of the period–input tax of the period* 应纳税额 = 当期销项税额－当期进项税额9.total of all the prices and all other fees* 全部价款和价外费用10.exclusive [ɪk'skluːsɪv; ek-] of* 不包括，除……之外petent['kɒmpɪt(ə)nt] （胜任的，能干的，足够的；法律上意为有法律能力的；有法定资格的）tax authorities* 主管税务机关12.bear*[beə] (bore, borne) v. 承受，忍受13.credit* ['kredɪt] v. 抵扣14.special VAT invoices* 增值税专用发票15.deduction vouchers of VAT* 增值税扣税凭证16.non-VAT taxable items* 非增值税应税项目17.VAT exempt items* 免征增值税项目【讲解】exempt [ɪg'zem(p)t; eg-] n. 免税者 adj. 被免除的，被豁免的 v.免除，豁免18.collective welfare* 集体福利19.abnormal losses* 非正常损失20.qualification verification* 资格认定21.assessable price* 计税价格e.g. For taxpayers importing goods, tax payable shall be computed on the basis of the composite assessable price and the tax rates prescribed in the relevant article. 【译】纳税人进口货物，按照组成计税价格和相关条款规定的税率计算应纳税额。
中华人民共和国企业所得税法 英文
中华人民共和国企业所得税法英文The Enterprise Income Tax Law of the People’s Republic of China, commonly known as the EIT Law, is an important tax regulation that governs the calculation, reporting, and payment of corporate income tax by enterprises operating within the territory of China. This law was promulgated by the National People's Congress and has been effective since January 1, 2008. In this article, we will provide a brief overview of the key aspects of the EIT Law in English.1. Scope of Application:The EIT Law applies to all enterprises established in China, including domestic and foreign-owned enterprises, as well as other organizations that generate income from business operations, production activities, or other economic activities within China. 2. Taxable Income:The taxable income of an enterprise is determined by deducting reasonable expenses and losses from the total income generated during a tax year. The EIT Law also provides specific rules for determining income from different types of activities, such as production, trading, and service provision.3. Tax Rates:The standard corporate income tax rate in China is 25%. However, special preferential tax rates are available for certain categories of enterprises, such as high-tech enterprises and small- and micro-sized enterprises. These preferential tax rates can be as low as 15%.4. Tax Calculations and Reporting:Enterprises are required to calculate and report their taxable income on an annual basis, using the accrual basis of accounting. They must submit annual tax returns to the tax authorities within five months after the end of each tax year.5. Deductions and Exemptions:The EIT Law allows certain deductions and exemptions to reduce the taxable income of enterprises. For example, enterprises are allowed to deduct reasonable expenses incurred in connection with their business operations, including costs for employee salaries, raw materials, and utilities. Special deductions are also available for research and development expenses, environmental protection investments, and donations to public welfare projects.6. Tax Incentives:To encourage investment and economic development, the EIT Law provides various tax incentives, particularly for enterprises located in economically disadvantaged regions, as well as in certain industries and sectors that receive government support. These incentives include reduced tax rates, extended tax holiday periods, and accelerated depreciation of fixed assets.7. Transfer Pricing:The EIT Law requires enterprises to conduct their business transactions with related parties based on the principles of fairness and reasonableness. Any transfer of assets or income between related parties must be conducted at arm's length and reported appropriately to the tax authorities. Enterprises are also required to maintain documentation and provide relevant information to justify the pricing of their transactions.8. Anti-Avoidance Measures:To prevent tax evasion and abuse of tax incentives, the EIT Law includes provisions to counteract tax avoidance schemes, such as thin capitalization, transfer pricing manipulation, and indirect transfers of Chinese assets. These measures empower the tax authorities to reassess the tax liabilities of enterprises and impose penalties for non-compliance.In conclusion, the Enterprise Income Tax Law of China provides a comprehensive framework for the calculation, payment, and reporting of corporate income tax in the country. By understanding the key provisions of this law, enterprises can ensure compliance with tax regulations and make informed decisions to optimize their tax liabilities while contributing to the economic development of China.。
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国的一部重要税法，对企业的纳税义务和纳税方式进行了规定。
下面是企业所得税法的中英对照：第一条为了规范企业所得税的征收管理，调节国民经济的结构，促进经济发展和社会进步，根据中华人民共和国宪法，制定本法。
Article 1: In order to regulate the collection and administration of corporate income tax, adjust the structure of the national economy, promote economic development and social progress, this law is formulated in accordance with the Constitution of the People's Republic of China.第二条本法所称企业所得税缴纳义务人，包括居民企业经营者和非居民企业经营者。
Article 2: The persons liable to pay corporate income tax referred to in this law include resident enterprise operators and non-resident enterprise operators.第三条企业所得税法调整政策适用期限由国务院规定。
Article 3: The adjustment period for corporate income tax laws and policies shall be determined by the State Council.第四条企业所得税的税款以以下应纳税所得额为计税依据：（一）所有权人取得的赢利；（二）其他经济利益，依照国务院税务主管机关的规定计征。
Article 4: The taxable income of corporate income tax is based on the following taxable income:(1) Profits obtained by owners;(2) Other economic benefits, as assessed according to the regulations of the tax authorities under the State Council.第五条企业所得税的税率为25%。
税法tax law
[¶ 2.6](a)
Foundations of Taxation Law
Legislative rules of statutory interpretation
•
Acts Interpretation Act 1901 rules: • Acts must be read subject to the Constitution (s 15A) • Construction that promotes the purpose or object of the Act is preferred (s 15AA) • Extrinsic material may be used to assist in confirming meaning (s 15AB) • Changes of style (s 15AC) • Relevance of examples (s 15AD)
Foundations of Taxation Law
[¶ 2.3](b)
Non-binding advice
•
依赖于不具约束力的裁决的纳税人不需要支付税收差 额，但如果他们合理地、善意地依赖于这份文件，他 们通常会受到某些惩罚和利益的保护。在1992年7月1 日之前发出的裁决和裁定不具有约束力。ATO还发布 了一系列非约束性的超级年金规则和决定，以及非约 束性的解释性决策(IDs)、决策影响声明(DISs)、实践声 明法(PSLA)和实际的遵从性准则(PCGs)
[¶ 2.5]
Foundations of Taxation Law
Statutory interpretation
•
•
As taxation law is a creature of statute, statutory interpretation (ie. the process of ascertaining the meaning of words and phrases used in legislation) is a critical aspect of everyday tax practice. 'The fundamental object of statutory construction in every case is to ascertain the legislative intention by reference to the language of the instrument viewed as a whole.' (Cooper Brookes)
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中华人民共和国营业税暂行条例PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ONBUSINESS TAX第一条在中华人民共和国境内提供本条例规定的劳务(以下简称应税劳务)、转让无形资产或者销售不动产的单位和个人，为营业税的纳税义务人(以下简称纳税人)，应当依照本条例缴纳营业税。
Article 1 All units and individuals engaged in the provision of services as prescribed in these Regulations (hereinafter referred to as 'taxable services'), the transfer of intangible assets or the sale of immovable properties within the territory of the People's Republic of China shall be taxpayers of Business Tax (hereinafter referred to be 'taxpayers'), and shall pay Business Tax in accordance with these Regulations.第二条营业税的税目、税率，依照本条例所附的《营业税税目税率表》执行。
Article 2 The taxable items and tax rates of Business Tax shall be determined in accordance with the <Business Tax Taxable Items and Tax Rates Table> attached to these Regulations.税目、税率的调整，由国务院决定。
Any adjustments to the taxable items and tax rates shall be determined by the State Council.纳税人经营娱乐业具体适用的税率，由省、自治区、直辖市人民政府在本条例规定的幅度内决定。
The specific tax rates applicable to taxpayers engaged in entertainment businesses shall be determined by the People's governments of the provinces, autonomous regions and municipalities directly under the central government within the range prescribed by these Regulations.第三条纳税人兼有不同税目应税行为的，应当分别核算不同税目的营业额、转让额、销售额(以下简称营业额)；未分别核算营业额的，从高适用税率。
Article 3 For taxpayers engaged in taxable activities under different tax items, the turnover, transfer and sales amounts (hereinafter referred to as 'turnover') under different taxable items shall be accounted for separately. If the turnover has not been accounted for separately, the higher tax rate shall apply.第四条纳税人提供应税劳务、转让无形资产或者销售不动产，按照营业额和规定的税率计算应纳税额。
应纳税额计算公式：Article 4 For taxpayers providing taxable services, transferringintangible assets on selling immovable properties, the tax payable shall be computed according to the turnover and the prescribed tax rates. Theformula for computing the tax payable is as follows:应纳税额=营业额×税率Tax payable = Turnover x Tax rate应纳税额以人民币计算。
纳税人以外汇结算营业额的，应当按外汇市场价格折合成人民币计算。
The tax payable shall be computed in Renminbi, The turnover of thetaxpayer settled in foreign currencies shall be converted into Renminbi according to the exchange rate prevailing in the foreign exchange market.第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产向对方收取的全部价款和价外费用；但是，下列情形除外：Article 5 The turnover of the taxpayers shall be the total consideration and all other changes receivable from the payers for the provision of taxable services transfer of intangible assets or sales of immovable properties by the taxpayers, except for the following situations:(一)运输企业自中华人民共和国境内运输旅客或者货物出境，在境外改由其他运输企业承运乘客或者货物的，以全程运费减去付给该承运企业的运费后的余额为营业额。
(1) For transportation enterprises which carry passengers or cargoes from the territory of the People's Republic of China to over seas locations and trans-ship passengers or cargoes to other transportation enterprises overseas, the turnover shall be the balance of transport charges for the whole journey less the transport charges paid to the sub-contracted transportation enterprises.(二)旅游企业组织旅游团到中华人民共和国境外旅游，在境外改由其他旅游企业接团的，以全程旅游费减去付给该接团企业的旅游费后的余额为营业额。
(2) For travel enterprises which organize tourist groups to travel outside the territory of the People's Republic of China and sub-contract to other travel enterprises overseas, the turnover shall be the balance of the tourist charges for the whole journey less the payments made to those sub-contracted travel enterprises.(三)建筑业的总承包人将工程分包或者转包给他人的，以工程的全部承包额减去付给分包人或者转包人的价款后的余额为营业额。
(3) For the main contractors in the construction business who sub-contract work to others, the turnover shall be the balance of the total contract sum less the payments made to the sub- contractors.(四)转贷业务，以贷款利息减去借款利息后的余额为营业额。
(4) For re-lending businesses, the turnover shall be the balance of interest on lending less the interest on borrowing.(五)外汇、有价证券、期货买卖业务，以卖出价减去买入价后的余额为营业额。
(5) For businesses buying and selling foreign currencies, marketable securities and futures, the turnover shall be the balance of the selling prices less the buying prices.(六)财政部规定的其他情形。
(6) Other situations as regulated by the Ministry of Finance.第六条下列项目免征营业税：Article 6 The following items shall be exempt from Business Tax:(一)托儿所、幼儿园、养老院、残疾人福利机构提供的育养服务，婚姻介绍，殡葬服务；(1) Nursing services provided by nurseries, kindergartens, homes for the aged, welfare institutions for the handicapped, matchmaking and funeral services.(二)残疾人员个人提供的劳务；(2) Services provided on individual basis by the disabled.(三)医院、诊所和其他医疗机构提供的医疗服务；(3) Medical services provided by hospitals, clinics and other medical institutions.(四)学校和其他教育机构提供的教育劳务，学生勤工俭学提供的劳务；(4) Educational services provided by schools and other educational institutions; and services provided by students participating in work-study programs.(五)农业机耕、排灌、病虫害防治、植保、农牧保险以及相关技术培训业务，家禽、牲畜、水生动物的配种和疾病防治；(5) Agricultural mechanical ploughing, irrigation and drainage, prevention and treatment of plant diseases and insect pests, plant protection, insurance for farming and animal husbandry, and related technical training services; breeding and the prevention and treatment of diseases of poultry,livestock and aquatic animals.(六)纪念馆、博物馆、文化馆、美术馆、展览馆、书画院、图书馆、文物保护单位举办文化活动的门票收入，宗教场所举办文化、宗教活动的门票收入。