财税英语专业词汇

税务机关：

国税局：State Administration of Taxation地税局：bureau of local taxation地方税务局：Local Taxation bureau

外汇管理局：Foreign Exchange Control Board财政部：The Ministry of Finance 财政局：finance bureau

海关：the customs统计局： Statistics Bureau工商行政管理局： Administration of Industry and Commerce

出入境检验检疫局：Administration for EntryExit Inspection and Quarantine中国证监会：China Securities Regulatory Commission (CSRS) 劳动和社会保障部：Ministry of Labour and Social Security

税种：

营业税：Business tax增值税：VAT (value added tax)消费税：Excise印花税：Stamp tax/duty

个人所得税：Personal（Individual） income tax城市维护建设税：City maintenance construction tax

企业所得税：Corporate/enterprise/business income tax资源税：Resource tax土地增值税：Increment tax on land value

房产税：House property tax土地使用税：Land use tax车船使用税：Operation tax of vehicle and ship

耕地占用税：Farmland use tax教育费附加：Extra charges of education funds税收的本质特征: the “three features” of taxation 税收类型：

课征目的：一般税（普通税）General Tax；特别税（目的税，特定目的税）Specific Tax

计税依据：从价税 Ad valorem Tax；从量税Unit tax征收实体：实物税In Kind Tax；货币税Monetized Tax；劳役税 labor Tax 税收和价格关系：价内税 Tax With the Price；价外税Off-price Tax税负转嫁：直接税Direct Tax；间接税Indirect Tax 税收管理权限：中央税Central Tax；地方税Local Tax；中央地方共享税Shared Tax）

课税对象：商品劳务税（销售税）Goods and Services Tax；所得税Income Tax；财产税Property Tax；资源税resource tax

税收要素：

1、纳税人：纳税人（纳税义务人）Tax Payer；负税人Tax Bearer；扣缴义务人Withholding Agent

2、课税对象 Object of Taxation

3、税基 Tax Base

4、税目 Item of Tax

5、税率：税率结构:Tax rate structure 税率等级：Tax bracket

定额税率固定税率，Fixed Tax Rate；比例税率Proportional Tax Rate；

累进税率Progressive Tax Rate全额累进税率（Progressive tax rate in excess of total amount）

超额累进税率（Progressive tax rate in excess of specific amount）

名义税率（表列税率）Nominal Tax Rate；实际税率（有效税率）、实际负担率,Effective Tax Rate

累退税率Regressive tax rate边际税率marginal tax rate；平均税率average tax rate

6、纳税环节impact point of taxation

7、纳税期限tax day；the assessable period for tax payment

8 、纳税地点tax payment place9、减免税（税收优惠）,tax preference起征点tax threshold

免征额（费用扣除）tax deduction税收中性tax neutrality预算约束线budget constraint

无差异曲线indifference curve收入效应income effect替代效应substitution effect

税收超额负担deadweight lose; Excess Burden：消费者剩余consumer surplus 生产者剩余producer surplus

需求价格弹性price elasticity of demand供给价格弹性price elasticity of supply

洛伦茨曲线lorenz curve基尼系数gini coefficient税收乘数Multiplier theory

税收自动稳定机制automatic stabilizers——内在稳定器built-in stabilizers

稳健的财政政策：Prudent fiscal policy积极的财政政策：Pro-active fiscal policy

扩张性财政政策：Loose or expansionary policy紧缩性财政政策：Tight or contractionary policy

税负转嫁和归宿：

税收负担Tax Burden税负转嫁Tax Shifting税收归宿Tax Incidence：法定归宿Legal Incidence；经济归宿Economic Incidence 逃漏税Tax Evasion 偷税：tax dodging最优税收optimal taxation

前转Forward Shifting；后转Backward Shifting；混转Diffused Shifting；税收资本化Capitalization of Taxation

税制结构structure of tax system：主体税种main tax；辅助税种subsidiary tax

税式支出：

税式支出 Tax Expenditure system :税收减免tax abatement and tax exemption税收抵免tax credit税前扣除pre-tax deduction 优惠退税preferential tax refund（reinforcement）加速折旧accelerated depreciation

盈亏互抵loss carry-forward and carry-backward延期纳税tax deferral税收豁免tax exemption税收饶让tax sparing 优惠税率preferential tax rate