税务英语

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税务英语

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 author's 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

营业税:business tax or turnover tax

消费税:excise tax or consumption tax

增值税:value added tax

关税:custom duty

印花税:stamp tax

土地增值税:land appreciation tax

个人所得税:individual income tax

企业所得税:income tax on corporate business

外商投资企业所得税:income tax on foreign investment enterprises

State Administration for Taxation 国家税务总局

Yangzhou Taxation Training College of State Administration of Taxation国家税务总局扬州税务进修学院

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

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