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

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 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。

Tax official:I will try my best.Generally speaking,the business tax is

levied on the taxable service,the transfer of intangible asset

and sale of

the immovable property within china.

纳税人：什么是应税业务？

Taxpayer:what do you mean by the taxable services?

税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。

Tax official:they

are the definite items stipulated by the law,such as the

transportation,construction,finance,insurance and the like.they do not

include the processing,repairs,and replacement services,for they are subject

to the value added tax.

纳税人：不动产好理解，无形资产指什么？

Taxpayer:it is easy to understand the immovable property,but what do you

mean by the intangible asset?

税务局：指各种专有权，如专利权、专有技术版权、商标等。