税收英语词汇

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税务英语词汇大全

英语词汇大全－税务英语专用词汇税务专用词汇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。

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。

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。

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。

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。

税务英语词汇大全

税收英语词汇

税收英语词汇Accession Tax 财产增值税、财产增益税Additional Tax 附加税Admission Tax 入场税Allowable Tax Credit 税款可抵免税／准予扣除税额Amended Tax Return 修正后税款申报书Animal Slaughter Tax 动物屠宰税Annual Income Tax Return 年度所得税申报表Assessed Tax. 估定税额Assessment of Tax 税捐估定Asset Tax 资产税Back Tax 欠缴税款／未缴税额Business Tax （工商）营业税／工商税Capital Tax 资本税［①<美>按资本额稽征②<英>指资本利得税和资本转让税（＝【缩】CTT）<英>资本转让税Capital Transfer Tax 资本转移税／资本过户税Company Income Tax / Company Tax 公司所得税Corporate Profit Tax / Corporation Profit Tax 公司利润税／公司利得税Corporate Profits After Taxes <美>公司税后利润（额）／公司税后收益（额）Corporate Profits Before Taxes <美>公司税前利润（额）／公司税前收益（额）Corporation Tax Act <美>公司税法Corporation Tax Rate 公司税税率Deferred Income Tax 递延所得税Deferred Income Tax Liability 递延所得税负债Deferred Tax 递延税额／递延税额Development Tax 开发税／发展税Direct Tax 直接税Dividend Tax 股利税／股息税Earnings After Tax （＝【缩】EAT）(纳)税后盈利／（纳）税后收益（额）Earnings Before Interest and Tax （＝【缩】EBIT）缴付息税前收益额／息税前利润Effective Tax Rate 实际税率Employment Tax 就业税／职业税／雇用税Entertainment Tax 娱乐税／筵席捐Estate Tax 遗产税Estimated Income Tax Payable 估计应付所得税／预估应付所得税Estimated Tax 估计税金Exchange Tax 外汇税Excise Tax ①［国内］税／［国内］货物税②营业税／执照税Export Tax 出口税Export Tax Relief 出口税额减免Factory Payroll Taxes 工厂工薪税Factory Tax ［产品］出厂税Fine for Tax Overdue 税款滞纳金Fine on Tax Makeup 补税罚款Franchise Tax 特许经营税／专营税Free of Income Tax （＝【缩】f.i.t.）<美>免付所得税Import Tax 进口税Income Before Interest and Tax 利息前和税前收益Income After Taxes 税后收益／税后利润Income Tax （【缩】＝IT）所得税Income Tax Benefit 所得税可退税款Income Tax Credit 所得税税额抵免Income Tax Deductions 所得税扣款／所得税减除额Income Tax Exemption 所得税免除额Income Tax Expense 所得税费用Income Tax Law 所得税法Income Tax Liability 所得税负债Income Tax on Enterprises 企业所得税Income Tax Payable 应付所得税Income Tax Prepaid 预交所得税Income Tax Rate 所得税率Income Tax Return 所得税申报表Income Tax Surcharge 所得附加税Income Tax Withholding 所得税代扣Increment Tax／Tax on V alue Added 增值税Individual Income Tax Return 个人所得税申报表Individual Tax 个人税Inheritance Tax <美>继承税／遗产税／遗产继承税Investment Tax Credit （＝【缩】ITC/I.T.C.）<美>投资税款减除额／投资税款宽减额／投资减税额Liability for Payroll Taxes 应付工薪税Local Tax / Rates 地方税Luxury Tax 奢侈（品）税Marginal Tax Rate 边际税率Notice of Tax Payment 缴税通知／纳税通知书Nuisance Tax <美>繁杂捐税／小额消费品税Payroll Tax 工薪税／工资税／<美>工薪税Payroll Tax Expense 工薪税支出／工资税支出Payroll Tax Return 工薪所得税申报书／工资所得税申报书Personal Income Tax 个人所得税Personal Income Tax Exemption 个人所得税免除Personal Tax 对人税／个人税／直接税Prepaid Tax 预付税捐Pretax Earnings 税前收益／税前盈余／税前盈利Pretax Income 税前收入／税前收益／税前所得Pretax Profit 税前利润Product Tax 产品税Production Tax ①产品税②生产税Profit Tax 利得税／利润税Progressive Income Tax 累进所得税／累退所得税Progressive Income Tax rate 累进所得税率Progressive Tax 累进税Progressive Tax Rate 累进税率Property Tax 财产税Property Tax Payable 应付财产税Property Transfer Tax 财产转让税Rate of Taxation／Tax Rate 税率Reserve for Taxes 税捐准备（金）纳税准备（金）Retail Taxes 零售税Sales Tax 销售税／营业税Tax Accountant 税务会计师Tax Accounting 税务会计Tax Accrual Workpaper 应计税金计算表Tax Accruals 应计税金／应计税款Tax Accrued / Accrued Taxes 应计税收Tax Administration 税务管理Tax Audit 税务审计／税务稽核Tax Authority 税务当局Tax Benefit <美>纳税利益Tax Benefit Deferred 递延税款抵免Tax Bracket 税（收等）级／税别／税阶／税档Tax Collector 收税员Tax Credits <美>税款扣除数／税款减除数Tax Deductible Expense 税收可减费用Tax Deductions <美>课税所得额扣除数Tax Due （到期）应付税款Tax Evasion 逃税／漏税／偷税Tax Exemption / Exemption of Tax/ Tax Free 免税（额）Tax Law 税法Tax Liability 纳税义务Tax Loss 纳税损失／税损Tax on Capital Profit 资本利得税／资本利润税Tax on Dividends 股息税／红利税Tax Payment 支付税款／纳税Tax Penalty 税务罚款Tax Rate Reduction 降低税率Tax Rebate （出口）退税Tax Refund 退还税款Tax Return 税款申报书／纳税申报表Tax Savings 税金节约额Tax Withheld 扣缴税款／已预扣税款Tax Year 课税年度／纳税年度Taxable 可征税的／应纳税的Taxable Earnings 应税收入Taxable Income （＝【缩】TI）可征税收入（额）／应（课）税所得（额）／应（课）税收益（额）Taxable Profit 应（课）税利润Taxation Guideline 税务方针／税务指南Taxes Payable 应缴税金，应付税款Tax-exempt Income 免税收入／免税收益／免税所得Tax-free Profit 免税利润Taxpayer 纳税人Transaction Tax 交易税／流通税Transfer Tax ①转让税／过户税②交易税Turnover Tax 周转税／交易税Undistributed Taxable Income 未分配课税所得／未分配应税收益Untaxed Income 未纳税所得／未上税收益Use Tax 使用税Value Added Tax （＝【缩】VAT）增值税Wage Bracket Withholding Table 工新阶层扣税表Withholding Income Tax <美>预扣所得税／代扣所得税Withholding of Tax at Source 从源扣缴税款Withholding Statement 扣款清单／扣缴凭单Withholding Tax 预扣税款。

税收报表英语词汇

税收报表英语词汇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:<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]f.i.t.）<美>免付所得税Import Tax 进口税Income Before Interest and Tax 利息前和税前收益Income After Taxes 税后收益;税后利润Income Tax （[缩]＝IT）所得税Income Tax Benefit 所得税可退税款Income Tax Credit 所得税税额抵免Income Tax Deductions 所得税扣款;所得税减除额Income Tax Exemption 所得税免除额Income Tax Expense 所得税费用Income Tax Law 所得税法Income Tax Liability 所得税负债Income Tax on Enterprises 企业所得税Income Tax Payable 应付所得税Income Tax Prepaid 预交所得税Income Tax Rate 所得税率Income Tax Return 所得税申报表Income Tax Surcharge 所得附加税Income Tax Withholding 所得税代扣Increment Tax;Tax on 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/I.T.C.）<美>投资税款减除额;投资税款宽减额;投资减税额Liability for Payroll Taxes 应付工薪税Local Tax / Rates 地方税Luxury Tax 奢侈（品）税Marginal Tax Rate 边际税率Notice of Tax Payment 缴税通知;纳税通知书Nuisance Tax <美>繁杂捐税;小额消费品税Payroll Tax 工薪税;工资税;<美>工薪税Payroll Tax Expense 工薪税支出;工资税支出Payroll Tax Return 工薪所得税申报书;工资所得税申报书Personal Income Tax 个人所得税Personal Income Tax Exemption 个人所得税免除Personal Tax 对人税;个人税;直接税Prepaid Tax 预付税捐Pretax Earnings 税前收益;税前盈余;税前盈利Pretax Income 税前收入;税前收益;税前所得Pretax Profit 税前利润Product Tax 产品税Production Tax 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]V AT）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 TermINDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agent's file number 扣缴义务人编码Date of filing 填表日期Day 日Month 月Year 年Monetary Unit 金额单位RMB Yuan 人民币元This return is designed in accordance with the provisions ofArticle 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。

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。

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。

税务英语词汇大全

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。

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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。

The financing function of taxes税收的资金筹措职能Traditionally,the primary purpose of a tax was to pay for goods and services provided by the government.The financing function of taxes remains important,alt hough taxes have other purposes today.Taxes are the main source of revenue o r income for government and provide the chief means of covering current costs or expenditures.传统意义上，税收最初的作用是为政府供给公共物品与公共服务提供资金。

虽然税收目前的用途更为广泛，但是资金筹措职能的重要性丝毫不减。

税收是政府收入（译者注：从各种来源的政府收入拨给支付公共支出的费用）和收益（译者注：用一段时间的劳力或服务而换得的金钱收益或同等收益）的主要来源，并且提供了偿付政府日常开支和支出的重要手段。

The major issue involving the financing function of taxes is their effect on t he efficient use of scarce resources.Taxes divert resources away from alternativ e uses.These uses may be a source of lesser benefits than the uses to which th ese resources are put in the public sector.However,if taxes divert resources aw ay from their best alternative use,they are a source of allocative inefficiency.税收资金筹措职能内含的重要问题是其自身在稀缺资源有效配置方面的影响。

税收将资源从可选用途中转移出来。

依据是同等资源运用于公共部门所产出的效益更多。

但是，如果税收将资源转移出最佳用途，将导致资源配置无效。

The allocation function of taxes税收的配置职能In the financing function,the diversion of resources by taxes from the priva te sector is done under the presumption that resources are used efficiently in th e private sector.Thus,the primary concern of the government is to divert resou rces in a manner that does not interfere,or interfere the least,with the allocati on of resources in the private sector.If resources are not efficiently allocated in the private sector,taxes can be purposely used to have non-neutral effects;that is,taxes can be used to change the allocation of resources.在资金筹集职能上，通过税收将资源转移出私人部门存在一个前提假设：即资源在私人部门能够得到有效利用。

因此，政府对于资源在私人部门分配最基本的态度是不干预或最低限度的干预。

（因此，政府首要考虑的是如何以一种对私人部门资源配置不干预或最小干预的方式来转移资源。

）如果资源未能在私人部门得到有效配置，税收将有目的地被用于产生具倾向性的影响，换言之，税收可用于调整资源配置。

The redistribution function of taxes税收的再分配职能The redistribution function of taxes raises the question of the appropriatio n way of distributing taxes among taxpayers.Taxes and tax rates can be selected in a manner that alters the pattern of income groups and towards others.For e xample,progressive income tax rates take a higher percent of income for higherincomes than for lower.Progressive income tax rates would be expected to shift the after-tax income pattern away from higher income groups to lower income groups.T his effect,however,can be offset in part or in whole by tax deduction,credits,and th e like which higher income groups can take advantage of in order to minimize their t ax payments.Tax incidence studies try to find out who really pays taxes.税收的再分配职能引发了一个问题，即在纳税人之间分摊再分配税的方式。

确定税种和税率的方式是：改变收入群体的（收入）特征，使其彼此相互接近。

（税收再分配职能引发的问题是如何在纳税人之间合理地分配税收。

税种和税率的选择方式可以改变多收入组别之间的分配状态，使之变为其他状态。

）例如，累进制所得税率对收入的高端部分征收比低端部分更高的百分比。

累进制所得税率以低收入群体而非高收入群体的税后收入作为参考标准。

然而，这种影响作用部分或全部被减税、贷款等高收入群体用以最小化税务支出的手段抵消。

（然而，这种效应会部分或全部地被税收减免、抵扣，以及类似手段抵消掉，高收入群体可以利用这些手段使其税收支付最小化。

）税负研究试图查明纳税的真正主体。

The stabilization function of taxes税收的稳定职能The stabilization function of taxes views taxes as a variable that can be altered t o direct the economy toward economic stability;that is full employment and a stable price level.An increase in taxes normally reduces private consumption and saving,t herefore reducing private spending.A decrease in taxes increase private consumptio n and saving,and therefore has the opposite effect on private spending.Thus,taxes can play an important role in changing the level of private spending demand.When t he economy is near or at full employment and is experiencing inflation,tax rates can be increased to reduce inflationary pressures.When the economy is experiencing de clining real output and rising unemployment,tax rates can be cut in order to increas e private spending.税收的稳定功能将税收视为引导经济趋于稳定的变量，所谓经济稳定指充分就业和价格平稳。