税务方面专业词汇
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税务方面专业词汇中英对照字母表顺序排列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
Direct tax 直接税
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
Income tax 所得税
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