常用税收英语

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税收英语词汇

Phrases:quid pro quo补偿物，交换物，相等物，代用品additional allocation增拨additional budget allocation追加预算advance allocation预付拨款[分配]appropriate for拨出(款项)供…之用(be)tax system税制tax collecting征税ups and downs盛衰的交替变换after-tax income税后收入ballot box投票箱the allocation function配置职能the redistribution function再分配职能the stabilization function稳定职能tax allocation税收分配tax code税收法规tax avoidance避税tax evasion逃税tax exemption免税tax reduction减税tax refund退税tax liability纳税义务New words:aggregate n.合计,总计,集合体adj.合计的,集合的,聚合的v.聚集,集合,合计offset n.偏移量,抵消,弥补,分支,平版印刷,胶印vt.弥补,抵消,用平版印刷vi.偏移,形成分支presumption n.假定property n.财产,所有物,所有权,性质,特性,(小)道具expansion n.扩充,开展,膨胀,扩张物,辽阔,浩瀚contraction n.收缩,缩写式,紧缩countercyclical adj.[经]反周期的（指与商业周期既定阶段发展方向相反的,如在商业周期高涨阶段采取通货紧缩政策,以防止通货膨胀等问题出现）philosophical adj.哲学的coercive adj.强制的,强迫的valuation n.估价,评价,计算presupposition n.预想,假设analogous adj.类似的,相似的,可比拟的Tax functions税收职能Taxes have four major functions:(1)to finance goods and services provided by t he government;(2)to change the allocation of resources;(3)to redistribute income; and(4)to stabilize aggregate demand in the economy.税收拥有四项主要职能：（1）为政府提供公共服务和公共产品筹措资金；（2）调整资源的配置；（3）实现收入的再分配；（4）稳定经济总需求。

常用税收词汇中英文对照

常见税收英语单词税（款） Tax预交所得税Advance payment income tax税制 Tax system纳税义务 Tax liability税收政策 Tax policy应付税金 Tax due税收法规 Tax code偷税 Dodge tax税收等级 Tax bracket漏税 Evasion fiscal税法 Tax law逃税 Evasion of tax所得税法 Income tax law滞纳金 (1)Delay charge (2)Surcharge for over due tax payment 税务局 (1)Tax bureau (2)Taxation office罚款 Amercement税务机关 Tax authorities税务罚款 Tax penalty征税 (1)Tax collection (2)Taxation税务会计 Tax accounting应征税款 Tax accrued营业税 (1) Business tax (2) excise tax (3)tax on business应征税货物Dutiable goods消费税 Expenditure taxes税率 Tax rate增值税 (1) Tax on added value (2)Value Added Tax (VAT)应计税金 Tax accruals牌照税（1）License tax (2)plate tax报送纳税申请表Submit a tax return货物税 Commodity tax缴税支款书Tax-memo商品流通税Commodity circulation tax纳税凭证 Tax payment receipt加工税 Processing tax纳税单据 Tax invoice累进税 Progressive tax完税凭证 Duty-paid proof累进所得税Graduated income tax课税年度 taxable years建筑税 Tax on construction纳税日期 Date of tax levied房地产税 Building and land taxes纳税人 (1) tax bearer(2) rate payer城市建设税City planning tax多缴税款 Tax overpaid所得税 Income tax退税 (1)drawback from duties paid(2)refund of关税（海关）Customs申请退还税金Application for drawback附加税 Additional tax应退税款 Refundable tax资源税 Resource tax退税通知书Notice of refund采掘税 Severance tax减税 (1) tax reduction (2)tax cut养路税 Highway maintenance tax免税品 Non-dutiable goods销售税 Tax on sales减免税 Tax reliefs消费税 Tax on consumption免税 (1)tax free (2)duty free资产税 Tax on captital免收税款 Waive duty财产税 Property tax税收减让 (1) tax concession(2)tax abatement固定资产税Fix assets tax免税货物 Duty free goods奢侈税 Tax on superfluity进口免税 Exemption from duty个所得税Personal incom人e tax免税期 Tax holiday应缴所得税Income tax payable印花税票 Adhesive revenue stamp应纳税工资额taxable salary贴用印花 Affix revenue stamps暂定税金 Tentative tax保税货物 Goods in bonds税务员（1）tax staff (2)tax gather[/hide]。

税收专业英语词汇

ambit of charges 征税范围,收费范围annual allowance 每年免税额,年度津贴annual balance 年度余额assessable income 应评税收入,可估计收入assessable loss 应评税亏损assessable profit 应评税利润assessed profit 估定利润assessment 评税；评定；估价；评税单assessor 评议员；估税员asset 资产asset-liability management 资产负债管理asset-liability ratio 资产负债比asset price 资产价格asset out of book 账外资产assets account 资产账户assets accounting 资产会计assets allocation fund 资产分配基金assets appraisal 资产重估价assets cover 资产担保assets coverage ratio 资产担保率assets i nventory s hortage 资产盘亏assets inventory surplus 资产盘盈assets management 资产管理assets motive 资产动机assets play 资产隙assets r atio 资产比率assets redeployment 资产重新配置assets reserve 资产准备assets r etirement 资产报废assets r evaluation 资产重估assets settlement 资产决算,资产清算assets specificity 资产专用性assets stripping 资产剥离assets swap 资产互换assets turnover 资产周转率assets valuation 资产估值back duty 补缴税款base year 基年basic allowance 基本免税额capital levy 资本税；资产税capital tax 资本税child allowance 子女免税额confirmation o f p ayment 已缴税证明书council tax 地方税customs d eclaration 报关单customs d rawback 关税退还customs entry 进口报关customs quota 海关配额customs union 关税同盟tariff 关税；关税表；税率；税则；对… 征税tariff association 保险费税率同盟；关税同盟tariff barrier 关税壁垒tariff c ontrol 收费管制tariff rate 保险协定费税率,关税率tariff wall 关税壁垒tax 税；税款taxable 可征税的；应征税的taxable bracket 应课税组别taxable c apacity 纳税能力taxable i ncome 应税收入taxable payroll emolument 应课税薪酬总额taxable profit 应课税利润taxable value 应课税价值tax agent 税务代理人tax assessment 征税估值taxation 征税；税款taxation bureau 税务局taxation o ffice 税务署taxation payment 税款tax a voidance 避税tax b and 税阶tax base 计税基数,税基tax benefit 税收利益tax break 减税,赋税减免tax burden 税务负担,税项负担tax c ollector 税务员tax concession 税项宽减tax c redit 税收减免tax-deductible 可减税的tax d efaulter 欠税者tax d ischarged 注销税款tax dodging 逃税tax d ue 到期应缴税款tax element 税收成分tax e vasion 逃税tax exemption 免税tax farmer 税款包收人,包税商tax heaven 避税安乐窝tax h eldover 延缓缴纳税款tax h oliday 免税期tax i n d efault 拖欠税款tax inspector 税务稽查员tax investigation 税务调查tax liability 纳税责任,税务负担tax loophole 税制漏洞tax net 税网tax payable 应缴税款taxpayer 纳税人tax position 课税情况tax p roposal 税收建议tax rebate 出口退税tax r egime 税制tax relief 税项宽免tax r eserve c ertificate 储税券tax return 纳税申报单tax selling 纳税抛售tax shelter 合法避税手段tax stamp 印花税票tax stoodover 延缓缴纳税款tax system 课税制度,税制tax threshold 起征点tax undercharge 短征税款tax year 税务年度发票invoice;receipt发票登记簿invoice r egister发票金额invoice a mount发票联invoice c opy税单号码charge number税额限定rate-capping税后净运营利润NOPAT（net operating profit a fter t ax ）税后利润率after tax profit margin税后收益earnings after tax税款tax;taxation; taxation payment税前收入before-tax income税收revenue税收抵免合格性eligibility for tax credit 税项宽减tax concession税项宽免tax relief所得税income tax所得税减免marginal relief所得税预扣法pay-as-you-earn; pay-as-you-go征收collection征收额levy征收年度year of assessment征税levy;put;taxation征税范围ambit of charges征税估值tax assessment。

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。

财税英语税务专用词汇及税收英语.pdf

财税英语-税务专用词汇及税收英语财税英语－税务专用词汇及税收英语对话1.税务专用词汇State Administration for Taxation国家税务总局Local Taxation bureau地方税务局Business Tax营业税Individual Income Tax个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税tax returns filing纳税申报taxes payable应交税金the assessable period for tax payment纳税期限the timing of tax liability arising纳税义务发生时间consolidate reporting合并申报the local competent tax authority当地主管税务机关the outbound business activity外出经营活动Tax Inspection Report纳税检查报告tax avoidance逃税tax evasion避税tax base税基refund after collection先征后退withhold and remit tax代扣代缴collect and remit tax代收代缴income from authors remuneration稿酬所得income from remuneration for personal service劳务报酬所得income from lease of property财产租赁所得income from transfer of property财产转让所得contingent income偶然所得resident居民non-resident非居民tax year纳税年度temporary trips out of临时离境flat rate比例税率withholding income tax预提税withholding at source源泉扣缴State Treasury国库tax preference税收优惠the first profit-making year第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise出口型企业technologically advanced enterprise先进技术企业Special Economic Zone经济特区2.税收英语对话――营业税标题：能介绍一下营业税的知识吗TOPIC:Would you please give the general introduction of the business tax?对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer:my company will begin business soon,but I have little knowledgeabout the business tax.Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

税收英语

tax element 税收成分tax evasion 逃税，瞒税evasion of taxtation，evasion n. 逃避，回避，借口tax exemption 免税Exempt vt. 免除，豁免Tax Exemption Certificatetax haven 避税乐园，避税天堂tax heldover 延缓缴纳的税款heldover 迟延耽搁tax holiday 免税期tax in default 拖欠税款in default 违约，失职Tax Innovation Committee 新税项审议委员会Tax Inspector 税务督察tax investigation 税务调查tax liability 纳税责任；税负负担tax loophole 税制漏洞loophole 枪眼，漏洞，换气孔tax net 税网tax payable 应缴税款tax position 课税情况tax proposal 税收建议blank endorsement 空白背书；不记名背书endorsement n 背书，认可，支持，签注（文件）blanket insurance 总括保险；综合保险；统保blanket n. 毯子adj.总括的，全体的vt.覆盖，掩盖blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款; block vote 整体拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；"一手"Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股保护关税（Protective Tariff）保税制度（Bonded System）布鲁塞尔估价定义（Brussels Definition of Value BDV）差别关税（Differential Duties）差价关税（Variable Import Levies）产品对产品减税方式（Product by Product Reduction of Tariff）超保护贸易政策（Policy of Super-protection）成本(Cost）出厂价格（Cost Price）初级产品（Primary Commodity）初级产品的价格（The Price of Primang Products）出口补贴（Export Subsidies）出口动物产品检疫（Quarantine of Export Animal products）出口管制（Export Contral）出口税（Export Duty）出口退税（Export Rebates）出口信贷（Export Finance）·商务英语：集装箱术语缩写出口限制（Export Restriction）出口信贷国家担保制（Export credit Guarantee)出口许可证（Export Licence）储备货币（Reserve Carreacy）处于发展初级阶段（In the Early Etages of Development）处理剩余产品的指导原则（The Guiding Principle of Clealing With the Surplus Agricultural Products）船舶（Vessel）从量税（Specific Duty）从价（Ad Valorem）从价关税（Ad Valorem Duties）单方面转移收支（Balance of Unilateral Transfers）动物产品（Animal Product）多种汇率（Multiple Rates of Exchange）反补贴税（Counter Vailing Duties）反倾销（Anti-Dumping）反倾销税（Anti-dumping Duties）关税（Customs Duty）关税和贸易总协定（The General Agreement On Tariffs And Trade）关税合作理事会（Customs Co-operation Council）·英语中11种“钱”的表达方法关税减让（Tariff Concession）关税配额（Tariff Quota）关税升级（Tariff Escalation）关税水平（Tariff Level）关税税则（Tariff）关税同盟（Customs Union）关税和贸易总协定秘书处（Secretariat of GA TT）规费（Fees）国际价格（International Price）约束税率（Bound Rate)自主关税（Autonomous Tariff)最惠国税率(The Most-favoured-nation Rate of Duty) 优惠差额（Margin of Preference)优惠税率（Preferential Rate)有效保护率（Effective Vate of Protection)。

税收名称英语翻译

税收名称英语翻译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 商品国内消费税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 国内消费税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 commercialhousehold 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 国内收入税internal taxation of commodities 国内商品税internal taxes 国内税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  内河税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 对一定范围课征的营业税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。

税收英语词汇

税收英语词汇税务专用英语词汇State Administration for Taxation 国家税务总局Local Taxation bureau 地方税务局Business Tax 营业税Individual Income Tax 个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Forei gn Enterprises外商投资企业和外国企业所得税tax returns filing 纳税申报taxes payable 应交税金the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间consolidate reporting 合并申报the local competent tax authority 当地主管税务机关the outbound business activity 外出经营活动Tax Inspection Report 纳税检查报告tax avoidance 逃税tax evasion 避税tax base 税基refund after collection 先征后退withhold and remit tax 代扣代缴collect and remit tax 代收代缴income from authors remuneration 稿酬所得income from remuneration for personal service 劳务报酬所得income from lease of property 财产租赁所得income from transfer of property 财产转让所得contingent income 偶然所得resident 居民non-resident 非居民tax year 纳税年度temporary trips out of 临时离境flat rate 比例税率withholding income tax 预提税withholding at source 源泉扣缴State Treasury 国库tax preference 税收优惠the first profit-making year 第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise 出口型企业technologically advanced enterprise 先进技术企业Special Economic Zone 经济特区tax exemption 免税Tax Exemption Certificate 免税证明书tax heldover 延缓缴纳的税款tax holiday 免税期tax in default 拖欠税款tax investigation税务调查tax liability 纳税责任；税务负担tax payable应缴税款body corporate 法团；法人团体保护关税（Protective Tariff）保税制度（Bonded System）布鲁塞尔估价定义（Brussels Definition of Value BDV）差别关税（Differential Duties）差价关税（Variable Import Levies）产品对产品减税方式（Product by Product Reduction of Tariff）超保护贸易政策（Policy of Super-protection）成本(Cost）出厂价格（Cost Price）初级产品（Primary Commodity）初级产品的价格（The Price of Primang Products）出口补贴（Export Subsidies）出口退税（Export Rebates）从量税（Specific Duty）从价（Ad Valorem）从价关税（Ad Valorem Duties）反补贴税（Counter Vailing Duties）反倾销（Anti-Dumping）反倾销税（Anti-dumping Duties）关税（Customs Duty）关税和贸易总协定（The General Agreement On Tariffs And Trade）关税配额（Tariff Quota）自主关税（Autonomous Tariff)最惠国税率(The Most-favoured-nation Rate of Duty)优惠税率（Preferential Rate)标题：能介绍一下营业税的知识吗TOPIC: Would you please give the general introduction of the business tax?对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

(整理)国际税收常用英语词汇.

国际税收常用英语词汇abuse of tax treaties 滥用税收协定active income 主动收入advance pricing agreement (APA) 预约定价协议 area jurisdiction 地域管辖权arm's length principle 独立交易原则associated enterprise 关联企业base company rule 基地公司规定best method rule 最佳方法规定bilateral 双边blocked income 滞留收入bounded area 保税区branch 分公司/分支机构branch rule 分支机构规定burden of proof 举证责任cancellation of debt (COD) 取消债务carried back 向前结转carried forward 结转（向后期）charitable foundation 慈善基金charitable trust 公益/慈善信托"check-the-box" rule “打勾选择”规定citizen jurisdiction 公民管辖权comparable profit method (CPM) 可比利润法comparable uncontrolled price method (CUP) 可比非受控价格法comparative profit method（CPM）可比利润法conduit company 中介/导管公司consolidate 合并contribution analysis 贡献分析controlled foreign company (CFC) 受控外国子公司controlling company 控股公司cost plus method (CP) 成本加利润法current rule 现行规则current tax 本期税额deduction 扣除deemed dividend 认定的红利deferral 递延device 工具domicile 住所标准dual residence 双重居民earnings stripping 收益剥离excess credit position 超额抵扣情况excess interest expense 超额利息支出exemption 免除force of attraction 吸引力规定foreign direct investment (FDI) 国际直接投资foreign indirect investment 国际间接投资formula apportionment 公式分配法freeport 自由港group 跨国企业集团holding company 持股公司income所得interest expense利息支出Internal Revenue Code（IRC） (美国)联邦税法典 Internal Revenue Service (IRS) (美国)联邦税务局 internal taxes 国内税jurisdiction 管辖权legal tax savings 合法节税limited liability company (LLC) 有限责任公司mobile 流动性（指可在世界各地作公司业务）multilateral多边off-shore center 离岸中心parent company 母公司partnership 合伙人制passive income 被动收入phantom income 虚幻收入physical presence 实际存在(居住)pooling of interest 股权联营法portfolio exemption 组合投资免税profit split 利润分割profit split method（PSM）利润分割法purchasing method 盘购法recognition 确认（会计）resale price method (RPM) 再销售价格法residence 居所标准residence of individuals 自然人居民residence of legal entities 法人居民身份的判定标准 resident jurisdiction 居民管辖权residual analysis 余额分析royalty 使用费source 来源subsidiary/affiliate company 子公司/附属公司 substance over form 实质重于形式super royalty rule 超级使用费规定tax audit 税务审计tax avoidance 避税tax credit 税收抵扣tax evasion 偷/逃税tax haven 避税港tax holiday 减税期tax jurisdiction 税收管辖权tax planning 税收筹划tax return 纳税申报tax sparing 税收抵扣限制the abstinence approach 禁止法the bona fide approach 真实法the channel approach 渠道法the exclusion approach 排除法the look-through approach 受益所有人法the number of days of presence 停留时间标准the subject-to-tax approach 纳税义务法thin capitalization 资本弱化threshold 下限trade or business 业务或经营transactional net margin method（TNMM）交易净利润率法transactional profit methods 交易利润法transfer pricing 转让定价treaty （双边税务）协议treaty override 协议优先treaty shopping 协议寻找 withholding tax 预提税。

财税英语-税务专用词汇及税收英语

财税英语－税务专用词汇及税收英语财税英语－税务专用词汇及税收英语对话字体：[ 大中小 ] 日期：2008-04-11 浏览次数：1729 保护视力色：1.税务专用词汇State Administration for Taxation 国家税务总局Local Taxation bureau 地方税务局Business Tax 营业税Individual Income Tax 个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税tax returns filing 纳税申报taxes payable 应交税金the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间consolidate reporting 合并申报the local competent tax authority 当地主管税务机关the outbound business activity 外出经营活动Tax Inspection Report 纳税检查报告tax avoidance 逃税tax evasion 避税tax base 税基refund after collection 先征后退withhold and remit tax 代扣代缴collect and remit tax 代收代缴income from authors remuneration 稿酬所得income from remuneration for personal service 劳务报酬所得income from lease of property 财产租赁所得income from transfer of property 财产转让所得contingent income 偶然所得resident 居民non-resident 非居民tax year 纳税年度temporary trips out of 临时离境flat rate 比例税率withholding income tax 预提税withholding at source 源泉扣缴State Treasury 国库tax preference 税收优惠the first profit-making year 第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise 出口型企业technologically advanced enterprise 先进技术企业Special Economic Zone 经济特区2. 税收英语对话――营业税标题：能介绍一下营业税的知识吗TOPIC: Would you please give the general introduction of the business tax?对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer: my company will begin business soon, but I have little knowledgeabout the business tax. Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

税收专业英语词汇

ambit of charges征税范围,收费范围annual allowance每年免税额,年度津贴annual balance年度余额assessable income应评税收入,可估计收入assessable loss应评税亏损assessable profit应评税利润assessed profit估定利润assessment评税；评定；估价；评税单assessor评议员；估税员asset资产asset-liability management资产负债管理asset-liability ratio资产负债比asset price资产价格asset out of book账外资产assets account资产账户assets accounting 资产会计assets allocation fund资产分配基金assets appraisal 资产重估价assets cover 资产担保assets coverage ratio 资产担保率assets inventory shortage 资产盘亏assets inventory surplus资产盘盈assets management 资产管理assets motive 资产动机assets play 资产隙assets ratio 资产比率assets redeployment 资产重新配置assets reserve 资产准备assets retirement 资产报废assets revaluation 资产重估assets settlement 资产决算,资产清算assets specificity 资产专用性assets stripping资产剥离assets swap 资产互换assets turnover 资产周转率assets valuation 资产估值back duty 补缴税款base year 基年basic allowance 基本免税额capital levy 资本税；资产税capital tax 资本税child allowance 子女免税额confirmation of payment 已缴税证明书council tax 地方税customs declaration 报关单customs drawback 关税退还customs entry 进口报关customs quota 海关配额customs union 关税同盟tariff 关税；关税表；税率；税则；对…征税tariff association 保险费税率同盟；关税同盟tariff barrier 关税壁垒tariff control 收费管制tariff rate 保险协定费税率,关税率tariff wall 关税壁垒tax 税；税款taxable 可征税的；应征税的taxable bracket 应课税组别taxable capacity 纳税能力taxable income 应税收入taxable payroll emolument 应课税薪酬总额taxable profit 应课税利润taxable value 应课税价值tax agent 税务代理人tax assessment 征税估值taxation 征税；税款taxation bureau 税务局taxation office 税务署taxation payment 税款tax avoidance 避税tax band 税阶tax base 计税基数,税基tax benefit 税收利益tax break 减税,赋税减免tax burden 税务负担,税项负担tax collector 税务员tax concession 税项宽减tax credit 税收减免tax-deductible 可减税的tax defaulter 欠税者tax discharged 注销税款tax dodging 逃税tax due 到期应缴税款tax element 税收成分tax evasion 逃税tax exemption 免税tax farmer 税款包收人,包税商tax heaven 避税安乐窝tax heldover 延缓缴纳税款tax holiday 免税期tax in default 拖欠税款tax inspector 税务稽查员tax investigation 税务调查tax liability 纳税责任,税务负担tax loophole 税制漏洞tax net 税网tax payable 应缴税款taxpayer 纳税人tax position 课税情况tax proposal 税收建议tax rebate 出口退税tax regime 税制tax relief 税项宽免tax reserve certificate 储税券tax return 纳税申报单tax selling纳税抛售tax shelter 合法避税手段tax stamp 印花税票tax stoodover 延缓缴纳税款tax system 课税制度,税制tax threshold 起征点tax undercharge 短征税款tax year 税务年度发票invoice;receipt发票登记簿invoice register发票金额invoice amount发票联invoice copy税单号码charge number税额限定rate-capping税后净运营利润NOPAT（net operating profit after tax）税后利润率after tax profit margin税后收益earnings after tax税款tax;taxation; taxation payment税前收入before-tax income税收revenue税收抵免合格性eligibility for tax credit 税项宽减tax concession税项宽免tax relief所得税income tax所得税减免marginal relief所得税预扣法pay-as-you-earn; pay-as-you-go征收collection征收额levy征收年度year of assessment征税levy;put;taxation征税范围ambit of charges征税估值tax assessment。

税务专业英语常用词汇整理

税务专业英语常用词汇整理税务作为一个重要的经济管理领域，具有自己独特的专业术语和词汇。

我们整理了一些常用的税务专业英语词汇，以帮助大家更好地了解和运用。

1. Taxation - 税收
2. Taxpayer - 纳税人
3. Tax return - 纳税申报表
4. Tax evasion - 逃税
5. Tax avoidance - 避税
6. Tax deduction - 税务减免
7. Taxable income - 应税收入
8. Tax liability - 税务责任
9. Tax bracket - 税率档次
10. Tax audit - 税务审计
11. Taxable entity - 纳税实体
12. Tax exemption - 免税
13. Value-added tax (VAT) - 增值税
14. Income tax - 个人所得税
15. Corporate tax - 企业所得税
16. Property tax - 房产税
17. Customs duty - 关税
18. Excise tax - 特别消费税
19. Withholding tax - 预扣税
20. Tax treaty - 税收协定
此外还有许多与税务相关的词汇可以继续深入学习和探索。

希望以上整理的常用税务专业英语词汇对您有所帮助。

English表达税收方面词汇的异同比较

English表达税收方面词汇的异同比较English表达税收方面词汇的异同比较(2014-07-08 12:12:53)标签：分类：英语构词tax/taxes/duy/duiestariff/customs/duesrevenue/scottallage英语关于税的词Tax, Taxes,Revenue, Scot, Dues, Tallage, Duty, Duties, Tariff, Customs都有“税”之义，既有相同，又有区别，下面进行比较说明：1. Tax/Taxes只有名词词性的单性多义词，税的最通用的单词，可以表示各类税基本词义：税收，税金；税务；[税收]税捐同近义词：revenue, scot词组短语：business tax/sales tax营业税conduct tax/action tax行为税consumption tax/sales tax消费税duties and taxes 税捐local tax administration地方税务national tax administration国家税务resource tax资源税taxes and levies 捐税taxes payable 应付税款；应付税金turnover tax流转税；营业税；周转税；批发税2. Revenue 只有名词词性的单性多义词基本词义：税收，国家的收入；收益同近义词：taxes, income, proceeds, yield词组短语：annual revenue岁入；年度收入average revenue平均收益domestic revenue 国内收入fiscal revenue财政收入inland revenue税务局；税收；国内税收；国内收入internal revenue service（美国））国内收入署internal revenue国内税收international revenue国际税收marginal revenue边际收入，边际收益net revenue净收入；纯收入national revenue国民收入revenue account营业收入帐户；岁入帐；收益帐；进款帐revenue and expenditure收支revenue bond收益公债券revenue income收益revenue recognition收入确认revenue sharing收入分享revenue stream收入来源；收益流sales revenue产品销售收入source of revenue收入来源state revenue财政收入tax revenue税收；赋税收入total revenue总收入3. Scot只有名词词性的单性多义词基本词义：税赋，税金同近义词：tax词组短语：英国苏格兰应用多4. Dues只有名词词性的单性多义词基本词义：会费；手续费；税捐（due的复数）同近义词：commissions词组短语：association dues协会会费canal dues运河通行税；运河税；运河通行费；运河费contextual dues文体线索membership dues缴纳会费；会费outward documentary monthly dues入口押汇port dues港口税；港务费；港口费；口岸税waterway dues航道费wharf dues码头费5. Tallage具有名词和动词词性的两性多义词，一般多用于土地租金和土地税基本词义：n.地租、税、佃户缴的税；vt.向……征税同近义词：ground rent, cess词组短语：land tallage 土地税Huang Shiren’s tallage黄世仁的地租waive tenant farmer tallage免除佃农的地租6. Duty/Duties只有名词词性的单性多义词，用于海关方面的税收，例如过境税、转口税、通行税，即输入品、输出品的，尤指进口货的关税基本词义：责任；关税；职务同近义词：liability, burden, trust, blame词组短语：contingent duty应变关税custom duty/customs duty关税death duty遗产税；死亡税；继承税duty free免税duty paid关税已付；已缴纳税款；税款已付；完税进口税价fiduciary duty信托责任；诚信义务fixed duty固定关税；又称固定税；牢固关税；稳固关税heavy duty重型；重载；重税high duty高关税；高性能的；重型的import duty进口税Sliding Duty滑动关税；滑准税stamp duty印花税transit duty过境税；转口税；通行税；通过税7. Tariff具有名词和动词词性的两性多义词，专门用于国与国之间商品贸易的关税基本词义：n.关税表、收费表；vt.定税率、征收关税同近义词：duties, customs词组短语：ad valorem tariff从价税conference tariff公会；公会议决运费表compensating tariff补偿关税；补偿性关税税则customs tariff关税率；海关税则export tariff出口关税；出口关税率；出口税import tariff进口关税preferential tariff优惠税率；特惠关税protective tariff保护性关税；保护性税则tariff act关税法tariff barrier/tariff barriers关税壁垒；非关税壁垒；货物贸易关税壁垒；关税障碍tariff cartel关税同盟；关税卡特尔tariff concession关税减让Tariff escalation关税升级；关税级距；关税进级；关税晋级tariff level关税水平；关税税率水平tariff Peak高峰关税；关税高峰；顶峰关税；高峰tariff policy关税政策tariff quota关税配额tariff rate关税率；关税税率；税率；表定费率tariff reform关税改革tariff structure关税结构；价格结构tariff system关税制度；收捷制8. Customs只有名词词性的单性多义词，可以用于国与国之间商品贸易的关税基本词义：海关；风俗（custom的复数）；习惯；关税同近义词：habits, duties词组短语（关税）：Customs Act海关法；关税法customs charges报关费；海关收费；海关免费customs declaration报关单；申报关税customs duty关税customs examination验关；海关检查；海关检验；海关检查海关检验customs form报关单；海关单据customs formalities海关手续；入境手续；清关手续；办理海关手续customs revenue海关税收customs tare海关规定皮重；海关customs tariff关税率；海关税则Customs territory单独关税区；关境；关税领域；关税区customs union关税联盟词组短语（海关）：a pply to customs报关China Customs中国海关；中国海关总署；海关总署customs administration海关行政管理，海关局customs agent报关经纪人；报关代理人customs broker报关行；海关经纪人customs clearance海关放行；结关customs declaration form报关单；通关申报表格customs documents海关文件；海关customs house/customs office海关customs inspection海关检查，验关customs officer海关官员customs procedures海关程序词组短语（风俗习惯）：china custom中国风俗local conditions and customs风土人情uniform customs and practice统一惯例；统一处理规则uniform customs统一惯例。

常用税收英语

[转贴]疯狂英语之税收英语精华篇疯狂英语之税收英语精华篇Chapter 1 Tax Registration一、税务登记1.Would you please tell me how to go through (or modify)tax registration.2.Please go to the Tax Registration Center.3.Please apply for tax registration for foreigners.4.Please fill out personal income tax record book for foreigners, and then present the book together withdocuments and certificates as listed in the record book.5.Excuse me, would you please explain to me thenecessary procedures for nullifying the tax registration?6.Please fill out the tax cancellation return form withyour company’s stamp.7.Here’s a list of the required documents and materials.8.Please give detailed information in the form of theforeigners in your company, so that we can cancel alltheir registration.9.We’ll go to your company to check on the cancellationof tax registration.10.Please submit supplement documents.1、请问如何办理税务（变更）登记？2、请到税务登记中心办理相关手续。

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。

税收英语词汇

税务专用英语词汇State Administration for Taxation State Administration for Taxation 国国家税务总局Local Taxation bureau Local Taxation bureau 地方税务局地方税务局Business Tax Business Tax 营业税营业税Individual Income Tax Individual Income Tax 个人所得税个人所得税Income Tax for Enterprises 企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enter prises 外商投资企业和外国企业所得税tax returns filing tax returns filing 纳税申报纳税申报taxes payable taxes payable 应交税金应交税金the assessable period for tax payment the assessable period for tax payment 纳纳税期限the timing of tax liability arising the timing of tax liability arising 纳税义务发生时间纳税义务发生时间consolidate reporting consolidate reporting 合合并申报the local competent tax authority the local competent tax authority 当当地主管税务机关the outbound business activity the outbound business activity 外外出经营活动Tax Inspection Report Tax Inspection Report 纳纳税检查报告tax avoidance tax avoidance 逃税逃税tax evasion tax evasion 避避税tax base tax base 税基税基refund after collection refund after collection 先征后退先征后退withhold and remit tax withhold and remit tax 代代扣代缴collect and remit tax collect and remit tax 代代收代缴income from authors remuneration income from authors remuneration 稿酬所得稿酬所得income from remuneration for personal service income from remuneration for personal service 劳劳务报酬所得income from lease of property income from lease of property 财财产租赁所得income from transfer of property income from transfer of property 财产转让所得财产转让所得contingent income contingent income 偶然所得偶然所得resident resident 居民居民non-resident non-resident 非居民非居民tax year tax year 纳税年度纳税年度纳税年度 t emporary trips out of temporary trips out oftemporary trips out of 临临时离境 flat rate flat rate 比例税率比例税率比例税率withholding income tax withholding income tax 预提税预提税预提税 withholding at source withholding at source 源源泉扣缴State Treasury State Treasury 国国库 tax preference tax preference 税税收优惠the first profit-making year the first profit-making year 第一个获利年度第一个获利年度refund of the income tax paid on the reinvested amount refund of the income tax paid on the reinvested amount 再投资退税再投资退税再投资退税 export-oriented enterprise export-oriented enterprise 出口型企业出口型企业出口型企业technologically advanced enterprise technologically advanced enterprise 先进技术企业先进技术企业先进技术企业Special Economic Zone Special Economic Zone 经经济特区tax exemption 免税免税Tax Exemption Certificate 免税证明书免税证明书tax heldover 延缓缴纳的税款延缓缴纳的税款tax holiday 免税期免税期tax in default 拖欠税款拖欠税款拖欠税款 tax investigation 税务调查税务调查tax liability 纳税责任；税务负担纳税责任；税务负担tax payable 应缴税款应缴税款body corporate 法团；法人团体法团；法人团体保护关税（Protective Tariff ）保税制度（Bonded System ）布鲁塞尔估价定义（Brussels Definition of Value BDV ）差别关税（Differential Duties ）差价关税（Variable Import Levies ）产品对产品减税方式（Product by Product Reduction of Tariff ）超保护贸易政策（Policy of Super-protection ）成本(Cost ）出厂价格（Cost Price ）初级产品（Primary Commodity ）初级产品的价格（The Price of Primang Products ）出口补贴（Export Subsidies ）出口退税（Export Rebates ）从量税（Specific Duty ）从价（Ad Valorem ）从价关税（Ad Valorem Duties ）反补贴税（Counter Vailing Duties ）反倾销（Anti-Dumping ）反倾销税（Anti-dumping Duties ）关税（Customs Duty ）关税和贸易总协定（The General Agreement On Tariffs And Trade ）关税配额（Tariff Quota ）自主关税（Autonomous Tariff) 最惠国税率(The Most-favoured-nation Rate of Duty) 优惠税率（Preferential Rate) 标题：能介绍一下营业税的知识吗标题：能介绍一下营业税的知识吗TOPIC: Would you please give the general introduction of the business tax? 对话内容：对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer: Taxpayer: my my my company company company will will will begin begin begin business business business soon, soon, soon, but but but I I I have have have little little little knowledge knowledge knowledge about about about the the business tax. Can you introduce it? 税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

税收英语词汇

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按资本额稽征②指资本利得税和资本转让税（＝【缩】CTT ）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 公司税后利润（额）／公司税后收益（额）Corporate Profits Before Taxes 公司税前利润（额）／公司税前收益（额）Corporation Tax Act 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. ）免付所得税Import Tax 进口税Income Before Interest and Tax 利息前和税前收益Income After Taxes 税后收益／税后利润Income Tax （【缩】＝IT ）所得税Income Tax Benefit 所得税可退税款Income Tax Credit 所得税税额抵免Income Tax Deductions 所得税扣款／所得税减除额Income Tax Exemption 所得税免除额Income Tax Expense 所得税费用Income Tax Law 所得税法Income Tax Liability 所得税负债Income Tax on Enterprises 企业所得税Income Tax Payable 应付所得税Income Tax Prepaid 预交所得税Income Tax Rate 所得税率Income Tax Return 所得税申报表Income Tax Surcharge 所得附加税Income Tax Withholding 所得税代扣Increment Tax／Tax on Value Added 增值税Individual Income Tax Return 个人所得税申报表Individual Tax 个人税Inheritance Tax 继承税／遗产税／遗产继承税Investment Tax Credit （＝【缩】ITC/I.T.C.）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 繁杂捐税／小额消费品税Payroll Tax 工薪税／工资税／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 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 税款扣除数／税款减除数Tax Deductible Expense 税收可减费用Tax Deductions 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 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。

税收英语词汇

税收英语词汇税收英语词汇引导语：税收是指，国家为了实现其职能，按照法定标准，无偿取得财政收入的一种手段，是国家凭借政治权力参与国民收入分配和再分配而形成的一种特定分配关系。

以下是店铺分享给大家的.税收英语词汇，欢迎阅读!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 商品国内消费税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。

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3、请办理外籍人员税务登记。

4、请填写外籍个人所得税手册，并附上手册内所列相关资料。

5、请问如何办理税务登记注销手续？6、请填写注销税务登记表并加盖公章。

7、请您按这份清单提供有关资料。

8、请您将单位外籍人员情况填写清楚，一并进行注销。

9、我们将对您公司进行注销税务登记检查。

10、请补充资料。

Chapter 2 Filling Tax Returns二、纳税申报11.Please hand me your tax returns.12.What kind of tax should we pay for a transportationbusiness?13.You should file a tax return form for business.14.Slaes tax applies to the following 9 business:transportation, construction, finance & insurance, post& telecommunications, culture, sports & recreation,service, transfer of non-commodity assets, and sell offix assets.15.What is the tax rate?16.Local tax for education.17.Here are your tax payment forms.18.Please make tax payment at the designated counter inthe bank.11、请把您的纳税申报表给我。

12、请问从事运输业应缴什么税？13、应缴营业税。

14、营业税税目有9个：交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业、转让无形资产、销售不动产。

15、税率是多少？16、教育地方附加费。

17、这是您的税单。

18、请到银行专柜缴税。

Chapter 3 Delay in Filling Tax Returns三、延期申报税款19.Can we extend deadline for tax returns?20.Please submit a written application letter.19、我们可以延期申报吗？20、请提供书面报告。

Chapter 4 Filing Individual Income Tax Returns四、应缴个人所得税21.How should Mr. Green file his tax return on incomefrom the author’s remuneration?22.He should pay IIT, i.e. (individual income tax.)23.In which tax category should he file his tax return?24.He should pay ITT on the total income from author’s remuneration.25.What is the deduction standard for foreigners’ salary income?26.4000 Y uan for foreigners.27.What is the tax rate for salary income?28.From 5% to 45%.29.Please submit domestic and foreign work permits.30.Please submit an original salary descriptioncertificate issued by the employer.31.A bilateral tax agreement has been signed between ourtwo countries, therefore you are entitled to enjoytreatment stipulated in the agreement.32.How many days are you going to spend in China?33.Is your personal income tax to be paid by yourself orby your company?34.The deduction is allowed for a single overseas tripover 30 days.21、格林先生取得一笔稿费应缴什么税？22、应该交纳个人所得税。

23、应按照什么税目？24、应按照稿酬所得缴纳个人所得税。

25、外籍人员的工资薪金收入扣除标准是多少？26、外籍人员是4000元。

27、工资薪金收入的税率是多少？28、5%—45%。

29、请提供境内、外工资证明。

30、请提供单位开据的原始明细工资单（书）。

31、我们两国已签订税收协定，您可以享受税收协定待遇。

32、您在华停留多少天？33、个人所得税由本人承担，还是由单位承担？34、一次临时离境超过30天可以扣除天数。

Chapter 5 Paying City Property Tax五、缴纳城市房地产税35.Should we pay property tax on our company-ownedoffice buildings?36.Yes, they are subject to the city property tax..37.Take the original value of the real estate andmultiply it by 70%, then multiply that by 1.2%( or: Thetax payable is equal to the original value of the realestate*70%*1.2%).38.The real-estate tax is calculated under the rate onleasing income method. The applicable rate is 12%.39.Leasing or renting-out property must use Wuxileasing/renting business special invoice or specialinvoice issued by the Wuxi local tax bureau.40.When should we file the tax return?41.Please check related information on the electricscreen in the service hall.35、我公司的自有办公房要缴税吗？36、应该缴纳城市房地产税。

37、从价按照房产原值扣除70%再乘以1。

2%缴纳。

38、从租按租金收入12%的税率缴纳。

39、承租房屋要取得无锡市租赁业发票或无锡市地方税务局特种发票。

40、什么时间缴纳？41、请您注意收看征收大厅的电子显示屏。

Chapter 6 Checking The Tax Returns六、审核申请表42.Will you please check the tax returns for me?43.Please fill out your pin code.44.Please fill out the names of the tax officers on theform.45.Please affix your company’s stamp here.46.Please hand me the modified forms.42、请您帮我审核一下申报表好吗？43、请您把微机号码填好。

44、请您将办税人员的姓名填在表内。

45、请在这里盖上你们公司的章。

46、请您把修改好的表格递给我。

Chapter 7 Imposing A Penalty For Overdue Tax七、加收滞纳金47.Unfortunately, you must pay the penalty fee for the overdue tax payment.48.Could you please explain how the penalty fee for the overdue tax payment is determined?49.The daily penalty for the overdue tax payment that we impose is equal to 0.05%.47、对不起，这笔税款已滞纳，要加收滞纳金。