Tax 中国税收的简介 中英文
税收的单词
税收的单词一、“tax”(税收;征税;税)1. 中文翻译与英语解释- 中文翻译为“税收;征税;税”。
- 英语解释:A sum of money demanded by a government for its support or for specific facilities or services, levied upon incomes, property, sales, etc.(政府为了维持自身运转或提供特定设施与服务而对收入、财产、销售等征收的一笔钱。
)2. 词干(词根)、前缀、后缀的使用情况- “tax”本身是一个词根,来源于拉丁语“taxare”,意思是“评估、估算”。
- 可以加前缀,例如“detax”(免税,这是一个非标准用法,但可以理解为“de - ”表示“去除”,去除税收的意思)。
- 加后缀,“taxation”(名词,税收;征税,“ - ation”是名词后缀,表示行为、状态等);“taxable”(形容词,应纳税的,“ - able”是形容词后缀,表示“可……的”);“taxpayer”(名词,纳税人,“ - payer”表示“支付者”)。
3. 不同词式的造句与翻译- tax(名词)- The government has increased the tax on cigarettes.(政府已经提高了香烟税。
)- 这家公司必须缴纳高额的企业税。
The company has to pay a high corporate tax.- 他们正在抗议新的财产税。
They are protesting against the new property tax.- tax(动词)- The authorities decided to tax luxury goods at a higher rate.(当局决定对奢侈品征收更高的税率。
)- 政府不应该过度征税穷人。
The government should not over - tax the poor.- 他们计划对进口汽车征税。
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。
用英语介绍自己对税收的认识
Knowledge about tax I knowI am a lively girl come from Henan province, whose name is Xiao Lina. Even though obedient as I am in the eyes of elder member of my family, actually, I usually behave naughty, especially along with my close friends. Because friendship is a vital part of my life, and I believe that as long as I treat others sincerely, can we get along even share joys and sorrows with each other. Now, I study in Jiangxi University of Finance and Economics, majoring in tax. As a professional tax stu dent, today I will introduce some basics of tax that I learn in schonol.Tax is a way of that the state in order to meet social public needs, relying on public power, according to the standard stipulated in the laws and procedures, participate in national income allocation, and get financial revenue by force.Because of the differences of attribution归属, collection收集and management in accordance 协调with the tax revenue, Chinese tax system can be divided into two different sections: national tax and local tax. The former is distinct necessary to maintain national rights. The latter is mainly responsible for the appropriate local taxes in order to increase the local finance income.Tax refers to the transactions事项、事物、交易that relate to tax. General tax include: the concept of the tax law, the essence of tax, the origin of tax and the functions of tax. LFirst, the concept of the tax law is files which the departments of state power and administrative行政的agency adjust the relationship about tax. Its core content is the allocation分配of tax benefits.Second, the nature of the tax is a form of a country to allocate the social products according to political power and public power. The most important effect of allocation of tax is to meet social public needs, through its three obvious characteristics: not directly to repay, mandatory强制性and solid无偿性.Third, tax is along with the produce of the country. First of all, enough social products lay a good material foundation. Additionally, the whole social have independent economic interest and tax can meet kinds of public needs. Most importantly, public power provides the upper conditions for the appearance of tax revenue. Of course, Chinese tax revenue has a long and rich history. Since 594 BC in thespring and autumn period the earliest tax was established with the private ownership of land.Forth, tax function refers to the inner influence. Under certain conditions, the functions of tax are mainly manifested表现in the following aspects:Tax is the main source of revenue, so organization becomes the basic function of tax revenue. Owing to tax’s three characteristics of gratuitous,无偿性mandatory and solid that raising finance income becomes stable and reliable, while making it the world's governments the basic form of organizing financial revenue. For instance, our country tax revenue accounts for more than 90% of the national financial revenue.Tax is an important means of regulating and controlling economic operation. Namely is, tax and economic interact each other closely. This not only reflects the economy is the source of tax revenue, but also reflects the tax's regulatory role of the economy. Taxation as an economic lever, by raising or reducing taxes to affect the economic interests of the members of the community, such as guidance to the enterprises企事业单位and individual economic behavior, impact on resource allocation and social economydevelopment, so as to achieve the purpose of the regulation of economic operation. The government makes good use of tax means, both can adjust the macro economy, also can adjust the economic structure.Tax is an important tool to adjust income distribution. From over all, as a country’s significant method to participate in the national tax income distribution in the form of the main and the most standard, to standardize the relationship between the government, enterprises and individuals, different tax plays a different role in the field of distribution. Such as extra progressive累进tax rate is appropriate for the individual income tax, high earners high taxes and low earners low taxes, thus, to promote social justice.Besides, tax also has the function to control economic activities, involving in social production’s distribution and consumption fields, to reflect the quality and efficiency of national economy. On the one hand, through tax revenue increase or decrease and the change of tax sources, we can timely grasp the trend of the development of the macro economy. On the other hand, we can understand the status of the microeconomic in tax collection and administration activities, with the aim of finding and correcting the problems existing in theproduction operation and financial management, so as to promote the sustainable and healthy development of national economy.Tax is everywhere and every citizen has the duty to pay taxes legally, in fact, we have been doing it virtually. Only all the Chinese people join together observing law and discipline, can we make our country more thriving and powerful.。
TaxSummary1税种分类
TaxSummary1税种分类一、国税1、增值税(VAT) Value-added tax2、消费税consumption tax3、车辆购置税4、海关代征5、企业所得税enterprise income taxes(要看你的主税种在地税还是国税才能确定)6、其他二、地税1、营业税(BT) business tax(不含铁道部、各银行总行和各保险总公司集中缴纳的营业税)2、地方企业所得税enterprise income taxes(不含银行及非银行金融企业所得税及从2002年1月1日起新办企业的所得税)3、个人所得税personal income tax, 也简称(IIT: individual income tax)(不包括储蓄存款个人所得税)4、资源税recourse taxes5、城镇土地使用税urban land use tax6、土地增值税increment tax on land value7、城市维护建设税urban infrastructure tax(不含铁道部、各银行总行和各保险总公司集中缴纳的部分)8、房产税(non-residential )building tax(包括外商投资企业和外国企业缴纳的城市房地产税)9、车船使用税motor-vehicle & ship use tax(包括外商投资企业和外国企业缴纳的车船使用牌照税)10、印花税stamp tax11、屠宰税livestock slaughter tax12、教育费附加extra charges of education funds、文化事业建设费Cultural construction fee13、社会保险费Social insurance14、其他我国目前几个主要税种的中英文名称(2011-06-16 )<一> 流转税turnover taxes1.增值税 (VAT) Value-added tax2.营业税 (BT) business tax3.消费税consumption tax<二>所得税income tax4企业所得税enterprise income taxes5.外国投资企业和外国企业所得税income taxes for enterprise with foreign investment and foreign enterprise6.个人所得税personal income tax, 也简称(IIT: individual income tax)<三>资源类税 Resources Tax7.资源税recourse taxes8.城镇士地使用税urban land use tax<四> 特定目的税specific purpose taxes9.城市维护建设税urban infrastructure tax10.固定资产投资方向调节税Fixed Assets Investment Orientation Regulation Tax11.士地增值税 increment tax on land value<五>财产税property tax12.房产税(non-residential )building tax13.车船使用税motor-vehicle & ship use tax14.遗产税inheritance tax15.行为税action tax16.屠宰税livestock slaughter tax17.筵席税banquest tax18.证券交易税securities transfer tax19.关税customs duty20.农牧业税agriculture tax21.耕地占用税farmland conversion tax22.契税contract tax其他参考:以下是我自己根据多份英文审计报告总结的,希望对你有用除了VAT用缩写,在正式文件中,其它税种都不用缩写的Business tax 营业税Operation tax 营业税Enterprise income tax 企业所得税Individual income tax 个人所得税Value added tax (VAT) 增值税Stamp tax 印花税Tax for maintaining and building cities 城市维护建设税construction tax 城建税(local) education supplementary tax 教育费附加,地方教育费附加profit tax 利得税Consumption tax 消费税Resources tax 资源税Increment tax on land value 土地增值税Levy of channel works building and maintenance fees 河道工程修建维护管理费Housing property tax 房产税Tariff 关税。
考研英语阅读tax
考研英语阅读tax在考研英语的阅读部分,税收(tax)这一主题是经常出现的。
税收是政府为提供公共服务和基础设施而向公民和企业征收的一种费用。
它在经济活动中扮演着重要角色,影响着个人和企业的经济决策。
以下是对税收在考研英语阅读中可能出现的几个方面的讨论。
首先,税收的种类繁多,包括个人所得税、企业所得税、消费税、财产税等。
这些税收形式在不同国家和不同经济体系中有着不同的征收标准和税率。
了解这些税收的基本概念和它们在经济中的作用,对于理解相关英语文章至关重要。
其次,税收政策对经济有着深远的影响。
例如,提高税率可能会减少消费和投资,从而影响经济增长。
相反,降低税率可能会刺激经济活动,但同时也可能导致政府收入减少。
因此,政府在制定税收政策时需要权衡各种因素,以实现经济的稳定增长。
再者,税收公平性是公众关注的焦点。
税收制度应该确保所有纳税人在能力范围内公平地承担税收负担。
然而,由于不同收入水平和经济状况的人对税收的敏感度不同,实现税收公平是一个复杂的问题。
这通常涉及到对税收制度的不断调整和改革。
此外,税收逃避和避税行为也是考研英语阅读中可能探讨的话题。
这些行为不仅减少了政府的税收收入,还可能导致社会不公和经济不稳定。
因此,各国政府都在采取措施打击这些行为,包括加强税收监管和国际合作。
最后,随着全球化的发展,跨国公司的税收问题也日益凸显。
这些公司可能会利用不同国家的税收制度差异来最小化其全球税负。
这不仅对各国政府的税收收入构成挑战,也引发了关于国际税收合作和公平的讨论。
综上所述,税收是考研英语阅读中一个复杂且多面的主题。
它不仅涉及到经济理论,还关系到社会公平和国际合作。
通过深入理解税收的各个方面,考生可以更好地把握相关英语文章的主旨和细节。
各种税收名称英文翻译
accessions tax 财产增益税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easement tax 地役权税education duty 教育税electricity and gas tax 电力煤气税emergency import duties 临时进口税emergency special tax 非常特别税emergency tariff 非常关税employment tax 就业税enterprise income tax 企业所得税entertainment tax 娱乐税,筵席税entrepot duty 转口税environmental tax 环境税equalization charge/duty 平衡税estate tax 遗产税,地产税examination of deed tax 验契税excess profit tax 超额利润税excessive profit tax 过分利得税exchange tax 外汇税excise on eating,drinking and lodging 饮食旅店业消费税excise tax 国内消费税expenditure tax 消费支出税export duty(export tax)出口税extra duties 特税extra tax on profit increased 利润增长额特别税facilities services tax 设施和服务税factory tax 出厂税farm tax 田赋税feast tax 筵席税fixed assets betterment tax 固定资产改良税fixed assets tax 固定资产税foreign enterprise tax 外国公司税foreign personal holding company tax 外国私人控股公司税franchise tax 特许权税freight tax 运费税frontier tax 国境税gas tax 天然气税gasoline tax 汽油税general excise tax 普通消费税,一般消费税general property tax 一般财产税general sales tax 一般销售税gift and estate tax 赠与及财产税gift tax 赠与税good tax 货物税graduated income tax 分级所得税gross receipts tax 收入税harbor tax 港口税head tax/money 人头税highway hole tax 公路隧道通行税highway maintenance 养路税highway motor vehicle use tax 公路车辆使用税highway tax 公路税highway user tax 公路使用税house and land tax 房地产税house(property)tax 房产税household tax 户税hunter‘s license tax 狩猎执照税hunting tax 狩猎税immovable property tax 不动产税import duty 进口关税import surcharge/surtax 进口附加税import tax 进口税import turnover tax 进口商品流转税impost 进口关税incidental duties 杂捐income tax of urban and rural self-employed industrial and commercial household 城乡个体工商业户所得税income tax 所得税incorporate tax 法人税increment tax on land value 土地增值税indirect consumption tax 间接消费税indirect tax 间接税individual inhabitant tax 个人居民税individual/personal income tax 个人所得税industrial-commercial consolidated/unified tax 工商统一税industrial-commercial income tax 工商所得税industrial-commercial tax 工商税inhabitant income tax 居民所得税inheritance tax 遗产税,继承税insurance tax 保险税interest equilibrium tax 利息平衡税interest income tax 利息所得税interest tax 利息税internal revenue tax 国内收入税internal taxation of commodities 国内商品税internal taxes 国内税investment surcharge 投资收入附加税irregular tax(miscellaneous taxes)杂税issue tax 证券发行税joint venture with chinese and foreign investment income tax 中外合资经营企业所得税keelage 入港税,停泊税land holding tax 地产税land tax 土地税land use tax 土地使用税land value increment tax 地价增值税land value tax 地价税landing tax 入境税legacy tax/duty 遗产税license tax 牌照税,执照税liquidation tax 清算所得税liquor tax 酒税livestock transaction/trade tax 牲畜交易税local benefit tax 地方收益税local entertainment tax 地方娱乐税,地方筵席税local improvement tax 地方改良税local income tax 地方所得税local inhabitant tax 地方居民税local road tax‘地方公路税local surcharge 地方附加local surtax 地方附加税local taxes/duties 地方各税luxury(goods)tax 奢侈品税manufacturer‘s excise tax 生产者消费税mine area/lot tax mine tax(mineral product tax)矿区税mineral exploitation tax 矿产税mining tax 矿业税motor fuel tax 机动车燃料税motor vehicle tonnage tax 汽车吨位税municipal inhabitants tax 市镇居民税municipal locality tax 市地方税municipal tax市政税municipal trade tax 城市交易税negotiable note tax 有价证券税net worth tax 资产净值税nuisance tax 小额消费品税object tax 目的税objective tax 专用税occupancy tax占用税occupation tax 开业税occupational tax:开业许可税occupier‘s tax 农民所得税oil duties 石油进口税organization tax 开办税outlay tax 购货支出税passenger duty 客运税pavage 筑路税payroll tax 薪金工资税personal expenditures tax 个人消费支出税petrol duties 汽油税petroleum revenue tax 石油收益税pier tax 码头税plate tax 牌照税poll tax 人头税poor rate 贫民救济税port toll/duty 港口税,入港税premium tax 保险费税probate duty 遗嘱认证税processing tax 加工商品税product tax 产品税profit-seeking enterprise income tax 营利企业所得税progressive income tax 累进所得税progressive inheritance tax 累进遗产税property tax 财产税public utility tax 公用事业税purchase tax 购买税real estate tax 不动产税real estate transfer tax 不动产转让税real property acquisition tax 不动产购置税receipts tax 收入税recreation tax 娱乐税registration and license tax 登记及执照税registration tax 注册税regulation tax 调节税remittance tax 汇出税resident tax 居民税resource tax 资源税retail excise tax 零售消费税retail sales tax 零售营业税retaliatory tariff 报复性关税revenue tax/duty 营业收入税rural land tax农业土地税,田赋rural open fair tax农村集市交易税salaries tax 薪金税sales tax 营业税,销售税salt tax 盐税scot and lot 英国教区税seabed mining tax 海底矿产税securities exchange tax 证券交易税securities issue tax 证券发行税securities transfer /transaction tax 证券转让税selective employment tax 对一定行业课征的营业税selective sales tax 对一定范围课征的营业税self-employment tax 从业税service tax 劳务税settlement estate duty 遗产税severance tax 开采税,采掘熟shipping tax 船舶税slaughtering tax 屠宰税social security tax 社会保险税special commodity sales tax 特殊商品销售税special fuel oil tax 烧油特别税special land holding tax特种土地税special motor fuel retailers tax 汽车特种燃料零售商税special purpose tax 特种目的税special sales tax 特种销售税,特种经营税special tonnage tax/duty 特别吨位税spirit duty 烈酒税split tax 股本分散转移税stamp tax 印花税state income tax 州所得税state unemployment insurance tax 州失业保险税state-owned enterprise bonus tax 国营企业奖金熟state-owned enterprise income tax 国营企业所得税state-owned enterprise regulation tax 国企营业调节税state-owned enterprise wages regulation tax 国营企业工资调节税stock transfer tax 股票交易税stock-holders income tax股票所有者所得税succession tax 继承税,遗产税sugar excise tax 糖类消费税sumptuary tax 奢侈取缔税super tax 附加税supplementary income tax 补充所得税target job tax 临时工收入税tariff equalization tax 平衡关税tariff for bargaining purpose 谈判目的的关税tariff for military security 军事按关税tariff 关税tax for the examination of deed 契约检验税tax of energy resource 能源税tax on aggregate income 综合所得税tax on agriculture 农业税tax on alcohol and alcoholic liquors 酒精饮料税tax on bank note 银行券发行税tax on beer 啤酒税tax on business 企业税tax on capital gain 资本利得税tax on communication 交通税tax on consumption at hotel and restaurant 旅馆酒店消费税tax on deposit 股息税tax on dividends 契税tax on earning from employment 雇佣收入税tax on enterprise 企业税tax on goods and possessions 货物急财产税tax on house 房屋税tax on income and profit 所得及利润税tax on income from movable capital 动产所得税tax on land and building 土地房产税tax on land revenue 土地收入税tax on land value 地价税tax on luxury 奢侈品税tax on mine 矿税tax on pari-mutuels 赛马税,赌博税tax on produce 产品税tax on property paid to local authority for local purpose 由地方征收使用的财产税tax on property 财产税tax on receipts from public enterprises 公营企业收入税tax on revaluation 资产重估税tax on sale and turnover 货物销售及周转税tax on sale of property 财产出让税tax on specific products 特种产品税tax on stalls 摊贩税tax on the acquisition of immovable property tax 不动产购置税tax on the occupancy or use of business property 营业资产占有或使用税tax on transaction (tax on transfer of goods)商品交易税tax on transfer of property 财产转移税tax on transport 运输税tax on undistributed profit 未分配利润税tax on urban land 城市地产税tax on value add 增值税edtea duty 茶叶税television duty 电视税timber delivery tax 木材交易税tobacco consumption tax 烟草消费税toll turn 英国的牲畜市场税toll(toll on transit)通行税tonnage duty (tonnage dues)吨位税,船税tourist tax(travel tax)旅游税trade tax 贸易税transaction tax 交易税transfer tax 证券过户税,证券交易税transit dues 过境税,转口税turnover tax 周转税,流通税undertaking unit bonus 事业单位奖金税unemployment compensation tax 州失业补助税unemployment insurance tax 失业保险税unemployment tax 失业税unemployment tax 州失业税unified income tax 统一所得税unified transfer tax 财产转移统一税unitary income tax 综合所得税unused land tax 土地闲置熟urban house tax 城市房产税urban house-land tax 城市房地产水urban maintenance and construction tax 城市维护建设税urban real estate tax 城市房地产税use tax 使用税users tax 使用人头税utility tax 公用事业税vacant land tax 土地闲置税value added tax 增值税variable levy 差额税,差价税vehicle and vessel license-plate tax 车船牌照税vehicle and vessel use tax 车船使用税wages regulation tax 工资调节税wages tax 工资税war profit tax 战时利润税water utilization tax 水利受益税wealth /worth tax 财富税whisky tax 威士忌酒税windfall profit tax 暴利税window tax 窗税wine and tobacco tax 烟酒税wine duty 酒税withholding income tax 预提所得税withholding tax 预提税yield tax 收益税。
英语作文介绍税收
英语作文介绍税收Taxation is an essential aspect of any functioning economy, playing a vital role in funding public services and supporting government initiatives. In this article, we will explore the concept of taxation, its importance, and its impact on individuals and society as a whole.Taxation can be defined as the process through which the government collects money from individuals and businesses to fund public expenditures. These expenditures include infrastructure development, education, healthcare, defense, and social welfare programs. Taxes are typically levied on income, property, goods and services, and capital gains.One of the primary purposes of taxation is to generate revenue for the government. This revenue is crucial for the provision of public goods and services that benefit society as a whole. Without taxation, governments would not have the necessary funds to build and maintain roads, schools, hospitals, and other essential infrastructure. Additionally, taxation is used to finance social welfare programs, such as unemployment benefits, healthcare subsidies, and retirement pensions, which provide a safety net for those in need.Another important function of taxation is to promote economic stability and regulate economic behavior. By implementing taxes on certain goods and services, governments can influence consumer behavior and discourage the consumption of harmful products, such as tobacco or alcohol. Taxation can also be used to incentivize certain activities, such as investment in renewable energy or research and development, by providing tax credits or deductions.Furthermore, taxation plays a crucial role in promoting income redistribution and reducing inequality. Progressive tax systems, where higher-income individuals are taxed at higher rates, aim to redistribute wealth and ensure a more equitable distribution of resources. The revenue generated from progressive taxation can be used to fund socialprograms that benefit the less fortunate, narrowing the wealth gap and promoting social cohesion.Taxation also serves as a tool for fiscal policy, enabling governments to manage the economy and stabilize fluctuations. During times of economic downturn, governments can implement tax cuts or provide tax incentives to stimulate consumption and investment. Conversely, during periods of inflation or economic overheating, governments may increase taxes to reduce aggregate demand and control inflationary pressures.However, taxation is not without its challenges and criticisms. One common concern is the potential burden it places on individuals and businesses, particularly those with lower incomes. High tax rates can discourage work, investment, and entrepreneurship, potentially stifling economic growth and innovation. Additionally, complex tax systems and loopholes can create opportunities for tax evasion and avoidance, undermining the fairness and effectiveness of taxation.In conclusion, taxation is a fundamental aspect of any modern society, providing the necessary funds for government expenditures and supporting economic stability. Through taxation, governments can finance public goods and services, promote income redistribution, regulate economic behavior, and manage the economy. However, striking the right balance between revenue generation and economic incentives is crucial to ensure the effectiveness and fairness of taxation.。
中国税制的英语
中国税制的英语China's tax system is a complex structure designed to fund public services and regulate economic activities. It encompasses various types of taxes, including income, value-added, and corporate taxes.The income tax system in China is progressive, meaning that higher earners are taxed at a higher rate. This approach aims to distribute the tax burden fairly among citizens.Value-added tax (VAT) is a significant source of revenue for the Chinese government. It is levied on the sale of goods and services, with different rates applied to different categories of products.Corporate taxation in China is also a crucial part of the tax system. Companies operating within the country are required to pay a percentage of their profits as taxes, supporting infrastructure and social development.In addition to these, there are property, resource, and environmental taxes, which are designed to encourage responsible use of resources and protect the environment.China's tax system is continuously evolving to adapt to changing economic conditions and to meet the needs of its growing population. Reforms are regularly introduced to simplify the tax code and improve compliance.Understanding the intricacies of China's tax system is essential for businesses and individuals operating within the country. It ensures that contributions to the state are made in a manner that is both fair and efficient.Tax compliance is taken seriously in China, with penalties for non-compliance or evasion. This underscores the importance of accurate tax reporting and the role of tax professionals in navigating the system.。
税收政策 中英双语 官方
税收政策中英双语官方
Tax Policy 税收政策。
Tax policy refers to the government's approach to taxation, including the types of taxes that are levied, how much individuals and corporations are required to pay, and how those tax revenues are allocated and used. 。
税收政策指的是政府对税收的处理方法,包括征收的税种、个人和企业需要支付的税费以及税收收入的分配和使用方式。
税收政策可以影响经济增长、收入分配和整体财政可持续性。
政府利用税收政策来激励某些行为、促进经济发展以及为公共服务和项目提供资金。
政府税收政策中可以包含各种不同类型的税费,包括个人所得税、销售税、财产税和关税。
具体使用哪种类型的税费将取决于许多因素,包括国家的经济状况、政治优先事项和社会需求。
税收政策是政府管理财政和促进整体经济健康的重要工具。
然而,税收政策也可能存在争议和辩论,因为不同的群体可能有竞争性的利益和优先事项。
税收名称英汉对照
税收名称英汉对照高顿网校友情提示,最新承德注册会计师协会网上公布相关税收名称英汉对照等内容总结如下:Accessions tax财产增益税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easement tax地役权税education duty教育税electricity and gas tax电力煤气税emergency import duties临时进口税emergency special tax非常特别税emergency tariff非常关税employment tax就业税enterprise income tax企业所得税entertainment tax娱乐税,筵席税entrepot duty转口税environmental tax环境税equalization charge/duty平衡税estate tax遗产税,地产税examination of deed tax验契税excess profit tax超额利润税excessive profit tax过分利得税exchange tax外汇税excise on eating,drinking and lodging饮食旅店业消费税excise tax国内消费税expenditure tax消费支出税export duty(export tax)出口税extra duties特税extra tax on profit increased利润增长额特别税facilities services tax设施和服务税factory tax出厂税。
19 tax of China
1、增值税2、消费税3、营业税4、企业所得税5、个人所得税6、资源税7、城镇土地使用税8、土地增值税9、房产税10、城市维护建设税11、车辆购置税12、车船税13、印花税14、契税15、耕地占用税16、烟叶税17、关税18、船舶吨税19、固定资产投资方向调节税(从2000年起暂停征收)增值税定义:增值税(value added tax)是对销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人就其实现的增值额征收的一个税种。
从计税原理上说,增值税是以商品(含应税劳务)在流转过程中产生的增值额作为计税依据而征收的一种流转税。
实行价外税,也就是由消费者负担,有增值才征税没增值不征税,但在实际当中,商品新增价值或附加值在生产和流通过程中是很难准确计算的。
征收对象:在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人,为增值税的纳税义务人。
但实际上,该税项将通过售价,转移给消费者。
征税内容:增值税征收范围包括:1、货物(有形动产,包括热力、电力、气体等);2、应税劳务(提供的加工修理修配劳务);3、进口货物。
适用税率:增值税税率分为四档:基本税率17%、低税率13%,征收率和零税率。
与国外的差异:增值税问世于法国。
早在1954年,法国即在原流转税的基础上建立了增值税,并逐步扩展到经济生活的各个领域。
目前法国是实行多档税率结构,包括标准税率(19.6%)、低税率(5.5%)、特别税率(2.0%)和零税率,与中国相类似。
而在美国,除了曾在密歇根州征收一种称为单一商业税(Single Business Tax)的增值税外,其他各州都没有征收增值税。
其原因主要在于两个方面:一是担心增值税的局限性会产生消极后果,如累退效应产生不公平,税负归宿不稳定,税负转嫁可能引起通货膨胀;更深层的原因是政治上的障碍,立法者担心增值税的引入会引起中央和地方在税收主权和利益方面的冲突。
消费税定义:消费税(Consumer tax)是在对货物普遍征收增值税的基础上,选择少数消费品再征收的一个税种,主要是为了调节产品结构,引导消费方向,保证国家财政收入。
英文作文介绍税务
英文作文介绍税务Taxation is a necessary evil in modern society. It's the government's way of collecting money from individuals and businesses to fund public services and infrastructure. Whether we like it or not, taxes are a part of life, and we all have to deal with them in one way or another.Taxes come in many forms, including income tax, property tax, sales tax, and corporate tax. Each type of tax has its own rules and regulations, and it's important to understand how they work in order to stay on the right side of the law. Filing taxes can be a complicated andtime-consuming process, but it's something that we all have to do.One of the key principles of taxation is fairness. The idea is that everyone should pay their fair share based on their ability to pay. This means that those who earn more money should pay a higher percentage of their income in taxes, while those who earn less should pay a lowerpercentage. Of course, the reality is often more complicated, and there are many loopholes and exemptions that can allow people to pay less than their fair share.Tax evasion is a serious crime that can result in hefty fines and even prison time. It's the act of deliberately underreporting income, inflating deductions, or hiding money in offshore accounts to avoid paying taxes. While some people may see tax evasion as a victimless crime, the reality is that it hurts everyone by depriving the government of much-needed funds for public services.In recent years, there has been a growing push for tax reform to make the system fairer and more transparent. This includes closing loopholes, cracking down on tax evasion, and simplifying the tax code to make it easier for people to understand and comply with their tax obligations. While there's still a long way to go, these efforts are a step in the right direction towards creating a tax system that works for everyone.。
tax税收的英文作文
tax税收的英文作文英文:Taxation is a crucial aspect of any modern society. Itis the means by which governments raise revenue to fund public services and infrastructure. In my opinion, taxesare necessary for the proper functioning of society.One of the main reasons why taxes are necessary is that they enable governments to provide essential services such as healthcare, education, and transportation. Without taxes, it would be impossible for governments to provide these services to their citizens. For example, in the United States, taxes fund programs such as Medicare and Medicaid, which provide healthcare to millions of people who would otherwise be unable to afford it.Another reason why taxes are important is that theyhelp to reduce inequality. Through progressive taxation, governments can redistribute wealth from the rich to thepoor, thereby reducing poverty and promoting social mobility. For example, in many countries, including the United Kingdom and Australia, the tax system is designed to be progressive, with higher earners paying a higher percentage of their income in taxes than lower earners.However, it is important to note that taxes can also have negative effects on the economy. High taxes can discourage investment and entrepreneurship, and can lead to a brain drain as talented individuals seek opportunities in countries with lower tax rates. Therefore, it is important for governments to strike a balance between raising revenue through taxes and promoting economic growth.中文:税收是任何现代社会的重要组成部分。
税种名中英文对照
4359028 1032361
11.印花税
2267540 688329
12.城镇土地使用税
137328156 477900
14.车船使用税
388903 186219
15.车辆购置税
5576218 1595576
16.其他税收
18508
742
二、出口退税合计
-33715735 -10038946
税种名
增值税 消费税 营业税 关税 企业所得税 外商投资企业和外国企业所得税
个人所得税
资源税 城镇土地使用税
城市维护建设税 耕地占用税 固定资产投资方向调节税
土地增值税 车辆购置税
燃油税 社会保障税 房产税
城市房地产税 遗产税 车船使用税 车船使用牌照税
船舶吨税 印花税 契税
证券交易税 屠宰税
筵席税 农业税和牧业税
4.营业税
42314248 12764155
5.企业所得税
43631329 12025177
6.外商投资企业和外国企业 所得税
11476932
3271269
7.个人所得税
20939136 7239406
8.资源税
1426322 468231
9.城市维护建设税
7960209 2322580
10.房产税
2005 年
2006 年 1 季 度
一、税收收入合计
308658317 89878634
其中:国税
213344919 60727399
地税
95313398 29151235
1.国内增值税
106982857 31445157
2.消费税收入
16343136 4845476
税收的英语名词解释是什么
税收的英语名词解释是什么税收的英语名词解释是什么?税收是一个经济金融领域的术语,它指的是政府从公民、企业等主体获取财政收入的一种方式。
用更通俗的语言说,税收是指政府根据法律规定,从个人、家庭和企业收取的各种形式的金钱。
税收的英语名词是"Tax revenue",其中tax表示税收的意思,revenue表示财政收入。
通过对税收的解释,我们可以了解到税收在现代国家财政中的重要作用和意义。
税收是现代国家政府最主要的财政收入来源之一。
税收的收取是国家政府的一项法定权力,它是政府遵循法律程序,依法向纳税人收取的。
税收的主体包括个人、家庭、企业、组织等。
这些纳税人必须按照法律规定,按时、按额向政府缴纳税款。
税收的的形式多种多样,常见的包括个人所得税、企业所得税、增值税、消费税、关税等等。
每种税收形式都有其特定的征收对象和征收方式。
例如,个人所得税是对个人的各种收入进行征税;企业所得税是对企业利润进行征税;增值税是对商品和服务的销售环节进行征税。
不同的税种有不同的税率和征收方式,这也是税收制度的一部分。
税收的征收标准和税率是由政府根据国家的经济和财政状况制定的。
税收的征收标准是指征税对象的规定,例如个人所得税的征税标准是个人的年收入;税率是指税收征收的比例,不同的征税对象和税收形式有不同的税率。
税率的制定是经过政府的研究和决策,并在国家层面上进行统一规定和监督。
税收的目的是为了满足国家的财政需求,为公共事业的发展提供必要的资金。
税收是国家经济活动的调节工具,通过调节税率和税种来影响市场供求关系、优化资源配置、调整经济结构等。
同时,税收也是社会公平的重要体现,通过税收的征收和分配,政府可以实现对富人和穷人之间财富的再分配,减少社会贫富差距。
税收制度的改革和完善是每个国家都面临的重要问题。
随着经济发展和税收模式的变化,各国纷纷进行税收制度改革,以适应经济发展的需要。
税制改革旨在减轻纳税人负担、提高税收征管效率、优化税收结构,促进经济发展和社会进步。
China's Taxation Overview-PDF
进
货
120 X 17% 1+17%
借: 应交税金-应交增值税...........2.5 贷: 现金............................................2.5
缴
税
15
现行税率 17%, 6%
11年4月1日星期五
16
国际
驱导报
2700 X 17% 1+17%
600
162.5 0 2000 8000 Tax Threshold
11年4月1日星期五
Income: 5000 20000
11年4月1日星期五
30
个人所得税应税项目
应税项目 工资 个体户生产经营所得 承包,承租经营 劳务报酬 稿酬 特许经营 利息,股息,红利 财产租赁 财产转让 偶然所得 中奖,彩票 国债免息,居民储蓄 5% 个人出租减按10% 资本利得免税 发票中奖>800的,按照 偶然所得征税 20% 20% 20% 20% 翻译,演出,导游 细目 奖金,分红,补贴一 律按工资所得课税 个体户收入 特殊情况 年终奖的处理 经济补偿金 出租车司机的处理 税率 九级超额累进 五级超额累进 五级超额累进 三级超额累进 14%
‣数据来源:2010年财政部税政司数据
11年4月1日星期五 9
个税占税收总额的比例
个人所得税 5 7%
4 2
18 % 企业所得税
流转税 59 %
流转税 企业所得税 个人所得税 财产和行为税 资源税 特定目的税
‣数据来源:2010年财政部税政司数据
11年4月1日星期五 10
流转税
Turnover Tax 间接税
11年4月1日星期五 17
tax税收英文作文
tax税收英文作文英文:Tax is a topic that affects everyone, regardless of where you live or what you do for a living. As someone who has worked in both the United States and China, I have seen firsthand the differences in tax systems and how they impact individuals and businesses.In the United States, the tax system is complex and often confusing. There are federal taxes, state taxes, and even local taxes that vary depending on where you live. The tax code is thousands of pages long, and many people struggle to understand it. However, there are also many deductions and credits available that can help reduce your tax burden.In China, the tax system is much simpler. There is a flat tax rate of 20% for individuals, and businesses are taxed based on their revenue. While this may seemstraightforward, there are still challenges for businesses operating in China. For example, the tax system is often opaque, with many rules and regulations that can bedifficult to navigate.Overall, taxes are a necessary part of society, as they fund important government programs and services. However,it's important for individuals and businesses to understand the tax system in their respective countries and take advantage of any available deductions or credits.中文:税收是一个影响每个人的话题,无论你住在哪里或从事什么职业。
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And we are still facing various charges in our lives
ห้องสมุดไป่ตู้The tax categories of China are five major classes and19 items(中国的税收有五大类十九项)
The future trend of Chinese taxation
Thank you
All of this add up to a total of about RMB102million and this event not counting all the costs before you are 25 years old and after you are 60
What’s tax?
Taxation is a country in order to realize its functions by virtue of political power, in accordance with the legal provisions, through tax collection to distribution and redistribution of national income and social products. Among all the kinds of taxes, most people are familiar with is the individual income tax(个人所得税)
Individual income tax
2011 , Chinese individual income tax threshold(起征点) from RMB2000 to RMB3500 , the number of people to pay individual income tax reduced by 84 million to 24 million
Two things are inevitable in one’s life, death and tax.
—— Franklin Roosevelt
人的一生有两件事是不可避免的:死亡和纳税。——富兰 克林·罗斯福
Tax
Question:
Is Chinese tax burden(税收负担) heavy? How heavy the Chinese tax burden is?
According to the authorities revealed that Chinese macro tax burden can’t meet the demand for public spending , the next decade, tax accounted for the proportion of GDP will continue to rise.(据有关部门透
A bag of smoke selling RMB8 contains tax RMB4.7
A piece of clothes selling RMB100 contains taxes RMB16
A bottle of Skin care products selling RMB100 contains taxes RMB41
露,中国的宏观税负还无法满足公共支出的需求, 今后的十年税收占GDP的比重还将继续上升)
Conclusion:
We are so rich.
在物价飞涨、负税严重、费用繁重的情 况下,我们仍然可以维持三餐温饱,口袋里 仍然有零花钱,我们已经是很富有的人了。
献给那些无时无刻在为纳税做 着贡献,却浑然不知的你,我,他 们。
收入 - 1000(社保)< 3500 = Don’t need to pay taxes?
Maybe you’ve never thought that…
A box of bread selling RMB2 contains taxes RMB0.35
A bottle of beer selling RMB3 contains taxes RMB0.65
福布斯2009年的税负痛苦排行榜中,中国排名第二。
Under the current tax rate, a senior white-collar worker with RMB150,000 annual salary have to pay at least RMB102million for taxes in their working time??!!