税收词汇
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。
国际税收词汇
ModelDouble Taxation Convention between Developed and DevelopingCountries
常设机构
standing body
营业存在
businesspresence
应税收益或所得
taxable income
综合税制
general or comprehensive tax system
分类税制
classified tax system
跨国一般经常所得
international general constant income
跨国超额所得
international excess income
标准销售利润率法
method of standard profit rate of sales
超额利润税
excess profit tax
跨国资本利得
international capital gains
跨国一般动态财产价值
international general propertyvalueondynamism
跨国退休金所得
international income from pensions
跨国政府服务所得
international income from governmental services
跨国董事费所得
international income from directors fees
跨国表演家和运动员所得
安全港规则
safe haven rule
第十五章涉外税收负担
税收优惠待遇
the preferential treatment of taxation
国际税收英文词汇
国际税收英文词汇经合组织:OECD联合国:UN入境交易:Inbound transactions出境交易:Outbound transactions营业税:Business tax消费税:Excise tax财产税:Property tax死亡税:Death duty技术贸易壁垒:TBT居民管辖权:Domiciliary tax jurisdiction地域管辖权:Regional tax jurisdiction住所:Domicile居所:Residence居民纳税人:Resident tax payer税收流亡者:Tax refuges法律住所:Legal domicile财政住所:Fiscal domicile管理机构所在地:Place of effective management总机构所在地:Place of head office营业利润:Business profit子公司:Subsidiary company常设机构:Permanent establishment实际所得原则:Attribution principle引力原则:Force of attraction principle(非）独立劳务所得:Income from(in)dependent personal services 股息:Dividend专利权:Patent right专有技术:Know-how有（无）线纳税义务:(Un)limited tax liability推迟课税:Tax deferral法律性重复征税:Juridical double taxation经济性重复征税:Economic double taxation长期性住所:Permanent home重要利益中心:Center of vital interests习惯性住所:Habitual abode国籍:Nationality扣除法:Deduction method免税法:Exemption method全部免税法:Full exemption累进免税法:Exemption with progression抵免法:Credit method全额抵免:Full credit普通抵免:ordinary credit抵免限额:Ceiling in credit分国抵免:Tax credit on a country by country basis分项抵免:Tax credit on an item by item basis分国分项抵免:Tax credit on a source by source basis 分国不分项抵免:Overall credit on a per-country basis 分项不分国抵免:Overall credit on a per-item basis综合抵免:Overall credit直（间）接抵免:(in)Direct tax credit归属抵免制:Imputation system汇率:Exchange rate税收饶让抵免:Tax sparing credit避税（偷税）:Tax evasion跨境:Cross abroad滥用国际税收协定:Treaty shopping国际避税地:Tax heavens美国国内收入署:Internal Revenue Service(IRS)离岸中心:Offshore center自由港:Free port基地公司:Base company转让定价:Transfer pricing转让价格:Transfer price滥用转让定价:Transfer pricing abuse信托:Trust内部保险公司:Captive insurance company资本弱化:Thin capitalization公平交易原则:the arm’s length可比非受控价格法:Compared uncontrolled price method 工业制成品:Manufactured goods再销售价格法:Resell price method成本加成法:Cost plus method净(总)利润率:Net(Gross)profit margin预约定价协议:Advance pricing agreements(APA)反避税地法规:Anti-tax haven legislation受控外国公司法规:CFC legislation消极投资所得:Passive income税收情报交换方式：a.根据要求交换:Exchange on requestb.自动交换:automatic exchangec.自发交换:Spontaneous exchanged.同时检查:Simultaneous examination条约:Convention股息收益人:Beneficial owner of the dividends。
(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。
税收英语词汇
税务专用英语词汇State Administration for Taxation 国家税务总局Local Taxation bureau 地方税务局Business Tax 营业税Individual Income Tax 个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税tax returns filing 纳税申报taxes payable 应交税金the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间consolidate reporting 合并申报the local competent tax authority 当地主管税务机关the outbound business activity 外出经营活动Tax Inspection Report 纳税检查报告tax avoidance 逃税tax evasion 避税tax base 税基refund after collection 先征后退withhold and remit tax 代扣代缴collect and remit tax 代收代缴income from authors remuneration 稿酬所得income from remuneration for personal service 劳务报酬所得income from lease of property 财产租赁所得income from transfer of property 财产转让所得contingent income 偶然所得resident 居民non-resident 非居民tax year 纳税年度temporary trips out of 临时离境flat rate 比例税率withholding income tax 预提税withholding at source 源泉扣缴State Treasury 国库tax preference 税收优惠the first profit-making year 第一个获利年度refund of the income tax paid on the reinvested amount 再投资退税export-oriented enterprise 出口型企业technologically advanced enterprise 先进技术企业Special Economic Zone 经济特区tax exemption 免税Tax Exemption Certificate 免税证明书tax heldover 延缓缴纳的税款tax holiday 免税期tax in default 拖欠税款tax investigation税务调查tax liability 纳税责任；税务负担tax payable应缴税款body corporate 法团；法人团体保护关税（Protective Tariff）保税制度（Bonded System）布鲁塞尔估价定义（Brussels Definition of Value BDV）差别关税（Differential Duties）差价关税（Variable Import Levies）产品对产品减税方式（Product by Product Reduction of Tariff）超保护贸易政策（Policy of Super-protection）成本(Cost）出厂价格（Cost Price）初级产品（Primary Commodity）初级产品的价格（The Price of Primang Products）出口补贴（Export Subsidies）出口退税（Export Rebates）从量税（Specific Duty）从价（Ad Valorem）从价关税（Ad Valorem Duties）反补贴税（Counter Vailing Duties）反倾销（Anti-Dumping）反倾销税（Anti-dumping Duties）关税（Customs Duty）关税和贸易总协定（The General Agreement On Tariffs And Trade）关税配额（Tariff Quota）自主关税（Autonomous Tariff)最惠国税率(The Most-favoured-nation Rate of Duty)优惠税率（Preferential Rate)标题：能介绍一下营业税的知识吗TOPIC: Would you please give the general introduction of the business tax?对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
学税法必须知道的50个税收名词
学税法必须知道的50个税收名词1、税收：是国家为实现其职能、凭借政治权力，比例按照税法规定的标准，强制地对社会产品进行分配、无偿地取得财政收入的一种手段。
它体现着以国家为主体的特定分配关系。
2、税收杠杆的作用机制：是指税收杠杆要素相互结合,推动,制约而形成的具体作用方式或机理。
从微观来说，它是经济主体的外在约束机制；从宏观来说，它是对整个国民经济实行间接的调节机制。
3、税收原则：又称税制建立的原则，它是在一定的社会经济条件下，指导税收制度的重要准则，是税务稽征管理所应遵循的重要依据。
4、税收分类：是按某一标准把性质相同或相近的税种划归一类，以示同其它税种的区别。
5、分税制：就是在划分中央与地方政府事权的基础上，按税种划分中央与地方的财政收。
6、税法的解释：就是对适用税法时产生的疑义进行阐释,以明确税法的立法真意,并要恰当地表述这种立法真意,使之能有效地适用于实际发生的事项.7、税务纠纷：是指税务机关,因实施税务管理采取行政措施,作出税务行政处理而与纳税人,代征人,代缴义务人,直接责任人之间引起的争议.8、税收法律责任：是指税法主体(主要是纳税主体)违反税法规定的义务而应对承担的法律后果.9、税负转嫁：是纳税人将缴纳的税款,通过各种途径和方式由他人负担的过程,是税负运动的一种方式,是伴随在税收活动中的一种经济现象.10、流转税：是以商品流转额和非商品流转额为征税对象的各种税收的统称.11、资源税：是对在中国境内从事开采税法规定的应税矿产品或者生产盐的单位和个人征收的一种税.12、销售不动产：是指销售房屋等建筑物及其他土地附着物的业务.13、转让无形资产：是指有偿转让不具备实物形态,但能带来经济利益的土地使用权,专利权,非专利技术,商标权,著作权,商誉的业务.14、混合销售行为：是指一项销售行为如果既涉及营业税的应税劳务,又涉及增值税的应税货物,为混合销售行为.15、兼营行为：纳税人如果经营货物销售,又提供营业税应税劳务,为兼营行为.即指纳税人同时经营属于营业税征税范围的项目和属于增值税范围项目.16、企业所得税：是国家按照税法规定,对在中华人民共和国境内的企业(外商投资企业和外国企业除外)就其从境内，境外取得的生产经营所得和其他所得征收的一种税。
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。
税收词汇
税收词汇(tax words) 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 user tax 公路使用税house and land tax 房地产税house(property) tax 房产税household tax 户税hunter’s license tax 狩猎执照税hunting tax 狩猎税immovable property tax 不动产税import duty 进口关税import surcharge/surtax 进口附加税import tax 进口税import turnover tax 进口商品流转税impost 进口关税incidental duties 杂捐income tax of urban and rural self-employed industrial and commercial household 城乡个体工商业户所得税income tax 所得税incorporate tax 法人税increment tax on land value 土地增值税indirect consumption tax 间接消费税indirect tax 间接税individual inhabitant tax 个人居民税individual/personal income tax 个人所得税industrial-commercial consolidated/unified tax 工商统一税industrial-commercial income tax 工商所得税industrial-commercial tax 工商税inhabitant income tax 居民所得税inheritance tax 遗产税，继承税insurance tax 保险税interest equilibrium tax 利息平衡税interest income tax 利息所得税interest tax 利息税internal revenue tax 国内收入税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。
常用税收词汇
常见税收英语单词时间：2006-11-06 来源：团委访问量：字体: [大中小] (双击滚屏) ｜保护视力色：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]国家高新技术产业开发区税收政策的规定来源：爱思英语学习网日期：2008-12-28 阅读369 次作者:Ben 评论0条划词已启用进入论坛投稿国家高新技术产业开发区税收政策的规定Regulations on the Tax Policy for the National New and HighTechnology Industries Parks第一条为促进我国高新技术产业的健康发展，进一步推动高新技术产业开发区建设，制定本规定。
税务方面专业词汇
Accrued tax 应计未付税款Across-the-board tax cut 全面减税Addition tax 追加税Adjudication of tax 税收裁定Administrative charges 行政性收费After-tax income 税后所得Agricultural tax 农业税Allowance for income tax 所保税减免Amount withheld 扣缴税额Animal slaughter tax 屠宰税Annual tax payable report 年度纳税申报表Anti-evasion measures 反逃税措施Appeal 税务申诉Assess 估价Assessment percentage 估价率Assessment ratio 征税比率Assessment 查定税款Authorized tax collection 税收代征Authorized tax withholding and collection 税收代后代缴Average rat of tax 平均税率Back payment 补交拖欠税款Blanket exemption 全部免税Bonus tax 奖金税Business tax 营业税Cascading taxation 重复征税Category of taxes 税种Certificate of compliance 税款缴款证明书Certificate of tax payment 完税证Collected amount 征税额Collection of tax before purchasing 先征后购Composite assessable price 组成计税价格Composite value 组成计税价格Consolidated income tax 汇总所得税Copyright royalties 版税Corporate income tax 企业所得税Credit for gift tax 赠与税抵免Creditable 准予抵扣Cultivated land use tax 耕地占用税Current taxable year 本纳税年度Date of tax levied 纳税日期Days of paying tax 缴税日Declaration 纳税申报Deductibles 扣除额Deduction at purchase 购进扣除法Deferred taxes 递延税款Deficiency letter 补税通知Deficiency 欠税Defraud revenue 偷税Delinquent tax 滞纳税款Delinquent taxpayer 拖欠税款者Deterrent tax 惩罚性税收Drawback/export tax rebate 出口退税Duel taxation 双重税Effective tax rate 实际税率Enhance public awareness of tax liability 增强纳税意识Entertainment tax 娱乐税Evasion and avoidance 逃税与避税Excise tax 消费税Excise-man/excise officer/ tax collector 税务员Factory tax 出厂税Fairness in tax burden-sharing 公平税负False declaration 虚报税额Feast tax 筵席税Franchise tax 特许经营税Gift tax/endowment tax 赠与税Harsh duties 苛捐杂税Hidden tax 价内税Indirect tax 间接税Inheritance tax 遗产税Input VAT进项税额Interest and penalties receivable on tax 应收欠税利息与罚款Interest equalization tax 利息平衡税Interest on tax underpaid or postponed 欠缴或滞纳税款利息Internal Revenue Service (美国)国家税务局Internal revenue 国内税收Investment allowance 投资减免Invoice copy 发票联Invoice 发票Irregular tax 杂税Items deductible and corresponding limit 扣除项目和列支标准Jurisdiction of boundary 地域管辖权Jurisdiction of inhabitant 居民管辖权Land appreciation tax 土地增值税Late payment penalties 滞纳金Law on Tax Collection and Administration 《税收征收管理法》Legal tax rate 法定税率Livestock trading tax 牲畜交易税Local tax 地方税；地税Loss carry back 亏损移前扣税Loss carry forward 亏损移后扣税Loss relief 亏损减免Lottery tax 彩票税Lump-sum exempt amounts 综合免税额Marginal tax rate 边际税率Market trading tax 集市交易税Mark-up 加成征税Multiple tax system 复合税制National tax 国税Negligence penalty 滞纳金Net profit after tax 税后净利润Nominal tax rate 名义税率Output VAT 销项税额Pay tax on a transaction basis 按次纳税Period of taxation 纳税期限Personal income tax 个人所得税Poll tax 人头税Pollution tax 环保税Prepaid income tax 预交所得税Progressive tax rate 累进税率Progressive tax 累进税Property transfer tax 契税Proportional tax 同比例税Real estate tax 不动产税Real estate transaction tax 房地产交易税Refusal to pay tax 抗税Regressive tax 累减税Repay loans after tax 税后还贷Replacement of profit by tax 利税改革Resources tax 资源税Revenue-sharing scheme 分税制Road toll 公路通行税Securities exchange tax 证券交易税Separately account for the sales value 分别核算销售额Separation of profit from tax 利税分流Simplify tax system 简化税制Social security tax 社会保险税Special invoices of value-added tax 增值税专用发票Stamp duty 印花税State Administration of Taxation （中国）国家税务局Steep rate brackets 税率高低差距大Subject of taxation 纳税主体Surtax 附加税；超额累进所得税Tax assessor 估税员Tax avoidance 避税Tax base 税基Tax bill 征税单Tax bracket 税级Tax concerning foreign parties 涉外税收Tax credit document 扣税凭证Tax dodger 偷税人Tax dues 税款Tax exemption 免税Tax holiday 免税期Tax investigator 税务调查员（稽查）Tax item 税目Tax liability 纳税义务Tax lien 征税留置权Tax note 税款票据Tax on special farm produce 农业特产税Tax payable 应纳税额Tax payment certificate 完税凭证Tax penalty 税收罚金Tax policy 税收政策Tax rate 税率Tax reduction 减税Tax return 报税单Tax sale 欠税财产的出售Tax search 税收检查Tax security 税收担保Tax withheld by bank 银行扣缴税款Taxable threshold 起征点Taxable value 应税价值Taxation 税收Taxpayer 纳税人Tobacco tax 烟草税Turnover tax 流转税Urban land use tax 城镇土地使用税Value-added tax (VAT) 增值税Vehicle and vessel license tax 车船使用牌照税Vehicle and vessel use tax 车船使用税Visible tax 价外税Widen tax base 全面征税（扩大税基）Wine and liquor tax 酒税Withholding agent 扣缴义务人Withholding tax扣税；预扣税Zero-rated 税率为零。
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。
税务专用词汇~[doc]
![税务专用词汇~[doc]](https://img.taocdn.com/s3/m/4c706b667ed5360cba1aa8114431b90d6c8589b8.png)
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Business T ax 营业税之一In march, the Beijing Local Tax Bureau is staging a one-week publicity drive to promote taxpayers' self-compliance. Mr. Johnson is one of the first taxpayers who have flocked to the scene for advice.三月，北京市地方税务局举行一周的宣传活动来提高纳税人的自觉纳税意识。
[经济词汇]税收报表英语词汇
![[经济词汇]税收报表英语词汇](https://img.taocdn.com/s3/m/2950d0f05901020206409c63.png)
[经济词汇]税收报表英语词汇（1）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:<美>按资本额稽征;<英>指资本利得税和资本转让税（＝[缩]CTT）<英>资本转让税Capital Transfer Tax 资本转移税;资本过户税Company Income Tax / Company Tax 公司所得税Corporate Profit Tax / Corporation Profit Tax 公司利润税;公司利得税Corporate Profits After Taxes <美>公司税后利润（额）;公司税后收益（额）Corporate Profits Before Taxes <美>公司税前利润（额）;公司税前收益（额）Corporation Tax Act <美>公司税法Corporation Tax Rate 公司税税率Deferred Income Tax 递延所得税Deferred Income Tax Liability 递延所得税负债Deferred Tax 递延税额;递延税额Development Tax 开发税;发展税Direct Tax 直接税Dividend Tax 股利税;股息税Earnings After Tax （＝[缩]EAT）(纳)税后盈利;（纳）税后收益（额）Earnings Before Interest and Tax （＝[缩]EBIT）缴付息税前收益额;息税前利润Effective Tax Rate 实际税率Employment Tax 就业税;职业税;雇用税Entertainment Tax 娱乐税;筵席捐Estate Tax 遗产税Estimated Income Tax Payable 估计应付所得税;预估应付所得税Estimated Tax 估计税金Exchange Tax 外汇税Excise Tax ①［国内］税;［国内］货物税②营业税;执照税Export Tax 出口税Export Tax Relief 出口税额减免Factory Payroll Taxes 工厂工薪税Factory Tax ［产品］出厂税Fine for Tax Overdue 税款滞纳金Fine on Tax Makeup 补税罚款Franchise Tax 特许经营税;专营税Free of Income Tax （＝[缩]）<美>免付所得税Import Tax 进口税Income Before Interest and Tax 利息前和税前收益Income After Taxes 税后收益;税后利润Income Tax （[缩]＝IT）所得税Income Tax Benefit 所得税可退税款Income Tax Credit 所得税税额抵免Income Tax Deductions 所得税扣款;所得税减除额Income Tax Exemption 所得税免除额Income Tax Expense 所得税费用Income Tax Law 所得税法Income Tax Liability 所得税负债Income Tax on Enterprises 企业所得税Income Tax Payable 应付所得税Income Tax Prepaid 预交所得税Income Tax Rate 所得税率Income Tax Return 所得税申报表Income Tax Surcharge 所得附加税Income Tax Withholding 所得税代扣Increment Tax;Tax on Value Added 增值税Individual Income Tax Return 个人所得税申报表Individual Tax 个人税Inheritance Tax <美>继承税;遗产税;遗产继承税Investment Tax Credit （＝[缩]ITC/）<美>投资税款减除额;投资税款宽减额;投资减税额Liability for Payroll Taxes 应付工薪税Local Tax / Rates 地方税Luxury Tax 奢侈（品）税Marginal Tax Rate 边际税率Notice of Tax Payment 缴税通知;纳税通知书Nuisance Tax <美>繁杂捐税;小额消费品税Payroll Tax 工薪税;工资税;<美>工薪税Payroll Tax Expense 工薪税支出;工资税支出Payroll Tax Return 工薪所得税申报书;工资所得税申报书Personal Income Tax 个人所得税Personal Income Tax Exemption 个人所得税免除Personal Tax 对人税;个人税;直接税Prepaid Tax 预付税捐Pretax Earnings 税前收益;税前盈余;税前盈利Pretax Income 税前收入;税前收益;税前所得Pretax Profit 税前利润Product Tax 产品税Production Tax 产品税;生产税Profit Tax 利得税;利润税Progressive Income Tax 累进所得税;累退所得税Progressive Income Tax rate 累进所得税率Progressive Tax 累进税Progressive Tax Rate 累进税率Property Tax 财产税Property Tax Payable 应付财产税Property Transfer Tax 财产转让税Rate of Taxation;Tax Rate 税率Reserve for Taxes 税捐准备（金）纳税准备（金）Retail Taxes 零售税Sales Tax 销售税;营业税Tax Accountant 税务会计师Tax Accounting 税务会计Tax Accrual Workpaper 应计税金计算表Tax Accruals 应计税金;应计税款Tax Accrued / Accrued Taxes 应计税收Tax Administration 税务管理Tax Audit 税务审计;税务稽核Tax Authority 税务当局Tax Benefit <美>纳税利益Tax Benefit Deferred 递延税款抵免Tax Bracket 税（收等）级;税别;税阶;税档Tax Collector 收税员Tax Credits <美>税款扣除数;税款减除数Tax Deductible Expense 税收可减费用Tax Deductions <美>课税所得额扣除数Tax Due （到期）应付税款Tax Evasion 逃税;漏税;偷税Tax Exemption / Exemption of Tax / Tax Free 免税（额）Tax Law 税法Tax Liability 纳税义务Tax Loss 纳税损失;税损Tax on Capital Profit 资本利得税;资本利润税Tax on Dividends 股息税;红利税Tax Payment 支付税款;纳税Tax Penalty 税务罚款Tax Rate Reduction 降低税率Tax Rebate （出口）退税Tax Refund 退还税款Tax Return 税款申报书;纳税申报表Tax Savings 税金节约额Tax Withheld 扣缴税款;已预扣税款Tax Year 课税年度;纳税年度Taxable 可征税的;应纳税的Taxable Earnings 应税收入Taxable Income （＝[缩]TI）可征税收入（额）;应（课）税所得（额）;应（课）税收益（额）Taxable Profit 应（课）税利润Taxation Guideline 税务方针;税务指南Taxes Payable 应缴税金，应付税款Tax-exempt Income 免税收入;免税收益;免税所得Tax-free Profit 免税利润Taxpayer 纳税人Transaction Tax 交易税;流通税Transfer Tax ①转让税;过户税②交易税Turnover Tax 周转税;交易税Undistributed Taxable Income 未分配课税所得;未分配应税收益Untaxed Income 未纳税所得;未上税收益Use Tax 使用税Value Added Tax （＝[缩]VAT）增值税Wage Bracket Withholding Table 工新阶层扣税表Withholding Income Tax <美>预扣所得税;代扣所得税Withholding of Tax at Source 从源扣缴税款Withholding Statement 扣款清单;扣缴凭单Withholding Tax 预扣税款Withholding Tax Form （代扣所得税表）English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agent's file number 扣缴义务人编码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。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
farmlandoccupationtax
土地增值税
land appreciation tax
印花税
stamp duty
个人所得税
personal income tax (PIT)
企业所得税
corporate/enterprise income tax (CIT/EIT)
车辆购置税
vehicle acquisition tax
(Losses/credits) be carried forward without limitation
股息/利息预提税
DIRR
股息、利息、特许权使用费、租金
gift tax
赠与税
estate tax
遗产税（总遗产税）
inheritance tax
继承税（分遗产税）
earnings before/after taxes
税前/后收益
earned/active income
积极所得（包括经营所得operating income和劳务所得service income）
经合组织/联合国税收协定范本
permanent establishment
常设机构
business presence
营业存在
可比非受控价格法
comparable uncontrolled price method (CUP)
再销售价格法
resale price method (RPM)
成本加成法
cost-plus method
契税
deed tax
燃油税
fuel tax
证券交易税
securities transaction tax
房地产税
real estate tax
营业税
business tax
货劳税
goods and services tax
特别消费税
excise
关税
customs duty
社会保证税/费
social security tax/contributions
免税法
exemption method
抵免法
credit method
减免法
reduction method
扣除法
deduction method
自由港
free port
tax haven
避税地
tax planning
税收筹划
税式支出
tax expenditures
节税
tax saving
延期纳税
deferral payment
普通合伙企业
limitedpartnership(LP)
有限合伙企业
limited liabilitypartnership(LLP)
有限责任合伙企业
credit limit
抵免限额
Chinese/foreign-sourced income
中国/外国来源所得
offset/credit
n.vt冲抵、抵免
sth exceeding a certain level
超出的部分
governing authority of the jurisdiction
当地主管部门
a levy on sth
对..的课税
assess the value of the property
对财产进行估值
assessed value
应纳税额
tax liability
应纳税额
taxable income
应纳税所得额
tax rate
税率
tax base
税基
basis of taxation
计税依据
tax burden
税负
tax gap
税收缺口/税收流失
minimize the tax gap
尽量做到应收尽收
file a consolidated return
internationalincomefrom artists and athletes
跨国教师和研究人员所得
international income from teachers and researchers
跨国学生、学徒和实习生所得
international income from students, apprentices and interns
税前列支、税前扣除
write-off = deduction
列支、扣除额
tax credits = tax offsets
抵免额
salvage value
残值
face value
账面价值
expected useful life
预计使用年限
report one’s income
报税
tax resident=resident for tax purposes
避税
tax evasion
偷逃税
先征后退
refund after collection
代扣代缴
withhold and remit
代收代缴
collect and remit
income
所得
earnings
收入
profit
利润
cost
成本
劳务报酬所得
income from personal services
纳税年度
calendar year
日历年度
place of incorporation
注册地
place of management (includingplace of central management and control & place of effective management)
管理机构所在地（包括管理和控制中心机构所在地和实际管理机构所在地）
passive income
消极所得（投资所得investment income）
territoriality/nationality principle
属地/属人原则
tax jurisdiction
税收管辖权
residence/source basis of taxation
居民/地域管辖权
tax sb on worldwide/China-sourced income
估值
tax is assessed in proportion to the value
根据该值，按一定比例进行核税
property tax
财产税
wealth tax
财富税
ad valorem tax
从价税
withholding tax
预提税
withholding tax on payment of dividends/interest
对某人的国内外/来源于中国的所得征税
depreciation expense
折旧费用、折旧额（单个会计期）
allowance for depreciation = accumulated depreciation = reserve for depreciation
累计折旧
write sth off/sth be charged to expense/be deducted as the expense/be tax-deductible
税收管辖权
taxjurisdiction
课税主体/课题
subject/object of taxation
征税权
taxing power
对人/物税
taxes on people/things
withholding
预提
withholding tax
预提税
withholdingtax on dividends/interest
place of business
业务活动所在地
annual general meeting (AGM)
股东大会
board of directors
董事会
place of head office
总机构所在地
assume tax obligations
承担纳税义务
general partnership (GP)
税
tax
费
fee
土地闲置税
unused land tax
遗产税
estate tax
继承税
inheritance tax
赠与税
gift tax
payroll tax
工资薪金税
wealth tax
财富税
capital gains tax
资本利得税
property tax
财产税
流转税
turnover tax
跨国退休金所得
international income from pensions
跨国政府服务所得
international income from government services
跨国董事费所得
international income from directors’fees
跨国表演艺术家和运动员所得
基金公司
trust
信托公司
transfer pricing
转让定价
transfer price
转让价格
arm’s length price
正常交易价格/竞争价格
arm’s length principle
独立交易原则
safe harbor