税务局通用机打发票英文翻译
一、发票(Invoice)的基本知识
一、发票（Invoice）的基本知识发票是出口商业发票（Commercial Invoice）的简称，由受益人用英文制作，是出口单据的核心，是出口货物的总说明，是缮制其它单据的依据，是原始业务会计凭证，一般无正副本之分，几乎合同履行的各个环节都需要使用发票。
自2006年4月11日起商务部发布的《低开出口发票行为处罚暂行办法》将付诸实施，该办法为防止企业低开出口发票扰乱正常市场秩序行为将出口发票分为监制出口发票（由各地税务部门统一印制和监管）和自制出口发票（对外贸易经营者自行打印）两种，实际业务中我们还经常遇到海关发票（Customs Invoice）、领事发票(Consular Invoice)、厂商发票（Manufacturer’s Invoice）、样品发票(Sample Invoice)和形式发票（Proforma Invoice）等特殊发票，不同发票内容相近，作用迥异。
二、发票的内容和缮制要点发票的内容通常包括发票名称、日期、号码，买卖双方名称，运输方式，装卸港，商品名称、规格、包装、数量重量、价格、总值、唛头、佣金和折扣，信用证要求需在发票中列明的内容和受益人签章等。
凡对外出具的发票应清楚、干净、页面合理、美观，内容直观简要且完全符合信用证、合同和货物的实际情况，数字计算要准确。
1.出票人名、址。
通常事先印就，有关描述须醒目、正确、主次分明。
2.发票的名称。
用英文粗体标出“Commercial Invoice”字样，如信用证要求提供“Rceipted Invoice”或“ Detailed Invoice”应从其规定；根据ISBP规定，如信用证只要求“Invoice”,提交任何形式的发票均可；如要求“Commercial Invoice”，提交“Invoice”字样的发票银行也应接受。
3.发票日期和号码。
日期一般不早于合同签订日，不迟于提单日，通常在信用证开证日之后；ISBP规定，除非信用证另有规定，发票无需标注日期。
通用机打发票模版
客户代码：370602117635136银行及账号：建行莱山区支行 3700133170006510958
巧克力夹心饼干 530g×5 袋 312 45 14040.00
合计人民币（大写）⊗ 壹万肆仟零肆拾元整 ¥14040.00 收款单位名称：烟台新源食品有限公司 收款单位税号：370682725440576 填票人：王晓明 收款人：王晓明
客户名称：烟台君悦超市
行业分类：制造业12829625山东省国家税务局通用机打发票
记 账 联
发票代码 137061560041发票号码 12829625开票日期：2015-05-25
鲁国税发票字[2014]0649号64.2万份190×101.6×3 *青岛市税务票证印刷所2014年11月印* 地址：烟台市莱山区银海路108号 品名及名称 规格 单位 数量 单价 金额 备注注：开具金额超过十万元无效。
第三联记账联
(填票单位做为记账凭证
)（手开无效）。
税务专用英语
税务词汇营业税：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 or increment tax on land value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城市维护建设税：city maintenance construction tax资源税：resource tax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 fundsState Administration for Taxation 国家税务总局Yangzhou Taxation Training College of State Administration of Taxation 国家税务总局税务进修学院Local Taxation bureau 地方税务局外汇管理局：Foreign Exchange Control Board海关：customs财政局：finance bureau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 Securitytax returns filing 纳税申报tax 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accountant genaral 会计主任account balancde 结平的account bill 帐单account books 帐account classification 分类account current 往来帐account form of balance sheet 式资产负债表account form of profit and loss statement 式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐accept 受理accounting software 会计核算软件affix 盖章application letter 申请报告apply for reimbursement 申请退税apply for a hearing 申请听证apply for nullifying the tax registration 税务登记注销apply for reimbursement of tax payment 申请退税ask for 征求audit 审核author’s remuneration 稿酬；稿费averment 申辩bill/voucher 票证bulletin 公告bulletin board 公告牌business ID number 企业代码business license 营业执照call one’s number 叫号carry out/enforce/implement 执行check 核对check on the cancellation of the tax return 注销税务登记核查checking the tax returns 审核申报表city property tax 城市房地产税company-owned 公司自有的conduct an investigation/investigate 调查construction contract 建筑工程合同]cconsult; consultation 咨询<consulting service/advisory service 咨询服务contact 联系contract 承包copy 复印；副本deduct 扣除delay in filing tax returns 延期申报（缴纳）税款describe/explain 说明document 文件；资料examine and approve 审批extend the deadline for filing tax returns 延期税务申报feedback 反馈file tax returns(online) （网上）纳税申报fill out/in 填写foreign-owned enterprise 外资企业hearing 听证ID(identification) 工作证`Identical with the original 与原件一样IIT(Individual income tax) 个人所得税Implementation 稽查执行income 收入；所得inform/tell 告诉information desk 咨询台inspect 稽查inspection notice 稽查通知书instructions 使用说明invoice book(purchase) 发票购领本invoice 发票invoice tax control machine 发票税控机legal person 法人代表letter of settlement for tax inspection 稽查处理决定书list 清单local tax for education 教育地方附加费lunch breakmake a supplementary payment 补缴make one’s debut in handling tax affairs 初次办理涉税事项manuscript 底稿materials of proof 举证材料material 资料modify 修改modify one’s tax return 税务变更登记Nanjing Local Taxation Bureau 市地方税务局Notice 告知nullify 注销office building 办公楼office stationery 办公用品on-the-spot service 上门服务on-the-spot tax inspection 上门稽查opinion 意见original value 原值pay an overdue tax bill 补缴税款pay 缴纳penalty 处罚penalty fee for overdue payment 滞纳金penalty fee 罚款personal contact 面谈post/mail/send sth by mail 邮寄procedure/formality 手续proof material to backup tax returns 税收举证资料purchase 购领real estate 房产receipt 回执;反馈单record 记录reference number 顺序号register outward business administration 外出经营登记relevant materials of proof 举证资料rent 出租reply/answer 答复sell and pay foreign exchange 售付汇service trade 服务业settlement 处理settle 结算show/present 出示special invoice books of service trade 服务业发票stamp 公章submit a written application letter 提供书面申请报告supervision hotline 监督tax inspection bureau 稽查局tax inspection permit 税务检查证tax inspection 税务稽查tax law 税法tax payable/tax applicable 应缴税tax payment assessment 纳税评估tax payment receipt 完税凭证tax payment 税款tax rate 税率tax reduction or exemption 减免税tax registration number 纳税登记号tax registration certificate 税务登记证tax registration 税务登记tax related documents 涉税资料tax return/tax bill 税单tax return forms and the acknowledgement of receipt 申报表回执tax returns 纳税申报表tax voucher 凭证the accounting software 会计核算软件the acknowledgement of receipt 送达回证the application for an income refund 收入退还清单the author’s remuneration 稿费the business ID number 企业代码the certificate for outward business administration 外出经营管理证明the certificate for exchange of invoice 换票证the deadline 规定期限the inspection statement/report 检查底稿the legal person 法人代表the letter of statement and averment 述申辩书the online web address for filling tax returns 纳税申报网络地址the penalty fee for the overdue tax payment 税款滞纳金the penalty notice 处罚告知书the real estate 房产the registration number of the tax returns 纳税登记号the special invoice of service trade 服务业专用发票the special nationwide special invoice stamp 发票专用章the special nationwide invoice stamp 发票专用章the State Administration of Taxation 国家税务局supervision of taxation 税收监督tax inspection department 税务稽查局tax inspection permit 税务检查证tax return form 纳税申报表格tax voucher application for the sale and purchase of foreign exchange 售付汇税务凭证申请审批表the use of invoice 发票使用trading contract 购销合同transportation business 运输业under the rate on value method 从价urban house-land tax 城市房地产税VAT(value-added tax, value added tax) 增值税Written application letter 书面申请报告资产负债表：balance sheet 可以不大写b利润表： income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows。
山东税务局普通发票名称及规格清册
山东省税务局普通发票名称及规格清册一、通用机打发票1、通用机打发票（平推式）（1）机动车销售统一发票241mm×177.8mm（2）二手车销售统一发票241mm×177.8mm（3）山东省税务局通用机打发票190 mm×101.6mm（4）山东省税务局路桥通行费专用发票70mm×89mm2、通用机打发票（卷式）（1）山东省税务局通用机打发票76 mm×152mm（2）山东省税务局通用机打发票76 mm×177mm（3）山东省税务局通用机打发票44mm×127mm二、通用手工发票（1）山东省税务局通用手工发票（百元版）190 mm ×105 mm三、通用定额发票（1）有奖山东省税务局通用定额发票（壹元）213 mm×77 mm（2）有奖山东省税务局通用定额发票（贰元）213 mm×77 mm（3）有奖山东省税务局通用定额发票（伍元）213 mm×77 mm（4）有奖山东省税务局通用定额发票（壹拾元）213 mm×77 mm（5）有奖山东省税务局通用定额发票（贰拾元）213 mm×77 mm（6）有奖山东省税务局通用定额发票（伍拾元）213 mm×77 mm（7）有奖山东省税务局通用定额发票（壹佰元）213 mm×77 mm（8）无奖山东省税务局通用定额发票（壹元）175 mm×77 mm（9）无奖山东省税务局通用定额发票（贰元）175 mm×77 mm（10）无奖山东省税务局通用定额发票（伍元）175 mm×77 mm（11）无奖山东省税务局通用定额发票（壹拾元）175 mm×77 mm（12）无奖山东省税务局通用定额发票（贰拾元）175 mm×77 mm（13）无奖山东省税务局通用定额发票（伍拾元）175 mm×77 mm（14）无奖山东省税务局通用定额发票（壹佰元）175 mm×77 mm（15）山东省税务局小额通用定额发票（伍角）100 mm×60 mm（16）山东省税务局小额通用定额发票（壹元）100 mm×60 mm（17）山东省税务局小额通用定额发票（贰元）100 mm×60 mm（18）山东省税务局小额通用定额发票（叁元）100 mm×60 mm（19）山东省税务局小额通用定额发票（肆元）100 mm×60 mm（20）山东省税务局小额通用定额发票（伍元）100 mm×60 mm(21) 山东省税务局城市公共交通专用定额发票（伍角）100 mm×60 mm（22）山东省税务局城市公共交通专用定额发票（壹元）100 mm×60 mm（23）山东省税务局城市公共交通专用定额发票（贰元）100 mm×60 mm（24）山东省税务局城市公共交通专用定额发票（叁元）100 mm×60 mm（25）山东省税务局城市公共交通专用定额发票（肆元）100 mm×60 mm（26）山东省税务局城市公共交通专用定额发票（伍元）100 mm×60 mm（27）山东省税务局城市公共交通专用定额发票（壹拾元）100 mm×60 mm（28）山东省税务局城市公共交通专用定额发票（贰拾元）100 mm×60 mm（29）山东省税务局城市公共交通专用定额发票（伍拾元）100 mm×60 mm（30）山东省税务局客运出租专用定额发票（伍角）175 mm×77 mm（31）山东省税务局客运出租专用定额发票（壹元）175 mm×77 mm（32）山东省税务局客运出租专用定额发票（贰元）175 mm×77 mm（33）山东省税务局客运出租专用定额发票（伍元）175 mm×77 mm（34）山东省税务局客运出租专用定额发票（壹拾元）175 mm×77 mm四、汽车客票（1）山东省汽车客运发票（机打平推式）185 mm×63.5 mm（2）山东省汽车客运发票（机打平推式）75 mm×101.6 mm（3）山东省汽车客运补充发票50 mm×187 mm（4）山东省汽车客运补充发票73 mm×187 mm（5）山东省汽车客运定额发票125 mm×60 mm（6）山东省汽车客运包车发票185 mm×63.5 mm（7）山东省汽车客运包车发票255 mm×75 mm。
很全的外贸单证中英文互译
很全的外贸单证中英文互译mercial invoice 商业发票2.Proforma invoice形式发票3.Received invoice收讫发票4.Certificate invoice证实发票5.Detailed invoice详细发票6.Neutral invoice 中性发票7.Manufacture invoice 厂家发票8.Bank’s invoice 银行发票9.Preliminary /provisional invoice 临时发票10.Customs invoice 海关发票11.Consular invoice 领事发票12.Packing list 装箱单13.Weight list 重量单14.Measurement list 尺码单15.Insurance poliy 保险单16.Insurance Certificate 保险凭证bined Insurance Certificate 联合保险凭证18.Open policy 预约保险单19.Cover note暂保单20.Endorsement批单21.Certificate oforigin of the Pepoles’ Republic of China中华人民共和国原产地证22.Generalized system of preferences certificate of orgin from A 普惠制产地证23.Ispection certificate商检证书24.Qulity certificate品质检验证书25.Quanty certificate数量检验证书26.Weight certificate重量检验证书27.Phytosanitary certificate植物检疫证书28.Veterinary certificate兽医检验证书29.Sanitary/Health certificate卫生/健康检验证书30.Disinfection certificate 消毒检验证书31.Fumigation certificate熏蒸证书32.Certificate of analysis 分析证34.Export /import license进出口许可证35.Special customs invoice 美国海关发票36.Canada customs invoice 加拿大海关发票bined certificate of value and origin 澳大利亚海关发票38.From59A certificate of origin for export to Newzealand新西兰海关发票39.FromC 西非海关发票40.L/C=letter of credit 信用证41.Bill of exchange / draft 汇票42.Beneficiary’s certificate/statement 受益人证明/寄单证明43.Booking note 托运单/下货纸44.B/L提单45.Direct B/L直达提单46.Transhipment B/L转运提单bined transport B/L联合提单48.Container B/L集装箱提单49. Charter Party B/L）租船提单50.Airway bill 空运单51.Shipper’s letter of instruction 货物托运书52.Railway bill 铁路运单53.Shipping advice/ Declaration of shipment 装运通知54.Captain receipt 船长收据55.Itinerary certificate航程证明56.Certificate of sample寄样证明57.Shipping order (s/o) 装货单58.Mate’s receipt大副收据59.Dock receipt 集装箱场站数据60.Delivery order 提货单61.Equipment intechange receipt 设备交接单62.Manifest载货清单/舱单63.Cargo receipt 承载货物收据64.Sea way bill海运单65.Master air way bill航空主运单66.House air way bill航空分运单67.Numerical container list集装箱装载清单68.Export freight manifest出口载货运费清单69.Entry inwards进口报关单70. Authoriztion letter for customs declaration/ Power of attorney（POA）报关委托书72. Telex release /Surrendered B/L 电放提单73. Instrument for the collecting/verifying and writing-off of export proceeds in foreign exchange/verifying and writing-off instrument 外汇核销单74. Export drawback出口退税单75.Bank statement/note/receipt 银行水单76.Electronic bill of lading电子提单77.Letter of indemnity保函78.Original bill of lading正本提单79.Customs clearance结关证书80.Entry outwards出口报关单81.Export manifest 出口载货清单/出口舱单82.Inward permit 进口许可证83.Outwards Export permit 出口许可证84.Shipping bill 出口货物明细单/装船通知单85.Export declaration 出口申报单86.Stores list 物料单87.Railway consignment note 铁路托运单88.Cargo declaration 货物申请表89.Railway advice铁路货运通知单90.consignment note 运单91.Bill of health 健康证书92.Straight B/L 记名提单93.Order B/L 指示提单94.On-board B/L 已装船提单95.Received-for-shipping B/L备运提单96.Clean B/L 清洁提单97.Foul B/L不清洁提单98.Black B/L 不记名提单99.Through B/L 联运提单100.Long form B/L 全式提单101.Short B/L略式提单102.Valued policy 定值保险单103.Voyage policy 航次保险单104.Loading list or cargo list 装货清单105.Damgerous cargo list 危险品清单106.Damage cargo list 货物残损单107.Cargo tracer货物查单108.Notice of readiness 准备就结通知书nding permit card登陆卡110.On deck B/L 舱面提单111.Minimun freight B/L 最底运费提单112.Standby L/C 备用信用证113. Irrevocable L/C 不可撤消的信用证114. Revocable L/C 可撤消的信用证115. Confirmed L/C 保兑信用证116. Documentary L/C跟单信用证117. Sight L/C既期信用证118. Usance L/C远期信用证119. Transferable Credit 可转让信用证120. Revolving Credit 循环信用证121. Reciprocal Credit 对开信用证122. Rack to Back Credit 背对背信用证123. MultimodaL Transport B/L or Intermodal Transport B/L多式联运提单124. Anti-dated B/L 倒签提单125. Advanced B/L 预借提单126. Stale B/L 过期提单127. Freight Prepaid B/L运费预付提单128. Freihgt to Collect B/L 运费到付提单129. Minimum B/L 最低运费提单130. Omnibus B/L 合并提单131. Combined B/L并装提单132. Separte B/L 分提单133. Switch B/L 交换提单134. Parcel Receipt B/L包裹提单135.货运代理给进口代理的通知forwarder's advice to import agent136. 货运代理给出口商的通知forwarder's advice to exporter137.货运代理发票forwarder's invoice138.货运代理收据证明forwarder's certificate of receipt139. 货运代理人仓库收据forwarder's warehouse receipt140.货物收据goods receipt141.港口费用单port charges documents142.入库单warehouse warrant143. 装卸单handling order144.通行证gate pass145.运单waybill146.通用(多用)运输单证universal (multipurpose) transport document147.承运人货物收据goods receipt, carriage148.全程运单house waybill149.副本提单bill of lading copy150.空集装箱提单empty container bill151.油轮提单tanker bill of lading152.内河提单inland waterway bill of lading153.不可转让的海运单证(通用) non-negotiable maritime transport document (generic) 154.无提单提货保函letter of indemnity for non-surrender of bill of lading155.货运代理人提单forwarder's bill of lading156.陆运单road list-SMGS157.押运正式确认escort official recognition158.分段计费单证recharging document159.公路托运单road cosignment note160.分空运单substitute air waybill161.国人员物品申报crew's effects declaration162.乘客名单passenger list163.铁路运输交货通知delivery notice(rail transport)164.邮递包裹投递单despatch note (post parcels)165.货运代理人运输证书forwarder's certificate of transport166.联运单证(通用) combined transport document (generic)167.多式联运单证(通用) multimodal transport document (generic) 168.订舱确认booking confirmation169.要求交货通知calling foward notice170.运费发票freight invoice171.货物到达通知arrival notice(goods)172.无法交货的通知notice of circumstances preventing delvery (goods) 173.无法运货通知notice of circumstances preventing transport (goods) 174.交货通知delivery notice (goods)175.载货清单cargo manifest176.公路运输货物清单bordereau177.集装箱载货清单container manifes (unit packing list)178.铁路费用单charges note179.托收通知advice of collection180.船舶安全证书safety of ship certificate181. 无线电台安全证书safety of radio certificate182.设备安全证书safety of equipment certificate183.油污民事责任书civil liability for oil certificate184. 载重线证书loadline document185. 免于除鼠证书derat document186.航海健康证书maritime declaration of health187. 船舶登记证书certificate of registry189. 船用物品申报单ship's stores declaration190.出口许可证申请表export licence, application191. 出口结汇核销单exchange control declaration, exprot192.T出口单证(海关转运报关单)(欧共体用) despatch note moder T 193.T1出口单证(内部转运报关单)(欧共体用) despatch note model T1 194.T2出口单证(原产地证明书) despatch note model T2195.T5管理单证(退运单证)(欧共体用) control document T5196.铁路运输退运单re-sending consigment note197.T2L出口单证(原产地证明书)(欧共体用) despatch note model T2L 198.出口货物报关单goods declaration for exportation199. 离港货物报关单cargo declaration(departure)200.货物监管证书申请表application for goods control certificate 201.货物监管证书申请表goods control certificate202.商品检验申请表application for inspection certificate203. 原产地证书申请表application for certificate of origin,204. 原产地申明declaration of origin205. 地区名称证书regional appellation certificate206. 优惠原产地证书preference certificate of origin207.危险货物申报单dangerous goods declaration208.出口统计报表statistical doucument, export209.国际贸易统计申报单intrastat declaration210. 交货核对证明delivery verification certificate211. 进口许可证申请表application for import licence,212.无商业细节的报关单customs declaration without commercial detail213.有商业和项目细节的报关单customs declaration with commercial and item detail 214.无项目细节的报关单customs declaration without item detail215. 有关单证related document216.调汇申请application for exchange allocation217.调汇许可foreign exchange permit218.进口外汇管理申报exchange control declaration (import)219.内销货物报关单goods declaration for home use220.海关即刻放行报关单customs immediate release declaration221. 海关放行通知customs delivery note222.到港货物报关单cargo declaration (arrival)223.邮包报关单customs deciaration (post parcels)224. 增值税申报单tax declaration (value added tax)225. 普通税申报单tax declaration (general)226. 催税单tax demand227. 禁运货物许可证embargo permit228. 海关转运货物报关单goods declaration for customs transit229. TIF国际铁路运输报关单TIF form230. TIR国际公路运输报关单TIR carnet231. 欧共体海关转运报关单EC carnet232. EUR1欧共体原产地证书EUR 1 certificate of origin233.ATA 暂准进口海关文件ATA carnt234. 欧共体统一单证single administrative document235. 海关一般回复general response (Customs)236. 海关公文回复document response (Customs)237. 海关误差回复error response (Customs)238. 海关一揽子回复packae response (Customs)239. 海关计税／确认回复tax calculation ／confirmation response (Customs) 240. 配额预分配证书quota prior allocation certificate241. 最终使用授权书end use authorization242. 政府合同government contract243. 进口统计报表statistical document, import245. 跟单信用证开证申请书application for documentary credit246. 先前海关文件／报文previous Customs document／message247. 一致性证书cettificate of conformity248. 测试报告test report249. 产品性能报告product performance report250. 产品规格型号报告product specification report251. 工艺数据报告process data report252. 首样测试报告first sample test report253. 价格／销售目录price ／sales catalogue254. 参与方信息party information255. 农产品加工厂证书mill certificate256. 家产品加工厂证书post receipt257. 邮政收据post receipt258. 价值与原产地综合证书combined certificate of value adn origin259. 移动声明Ａ．ＴＲ．１movement certificate Ａ．ＴＲ．１260 质量数据报文quality data message261. 查询query262. 查询回复response to query263. 订购单purchase order264. 制造说明manufacturing instructions265. 领料单stores requisition266. 产品售价单invoicing data sheet267. 包装说明packing instruction268. 内部运输单internal transport order269. 统计及其他管理用内部单证statistical and oter administrative internal docu-ments 270. 直接支付估价申请direct payment valuation request271. 直接支付估价单direct payment valuation272. 临时支付估价单rpovisional payment valuation273. 支付估价单payment valuation274. 数量估价单quantity valuation request275. 数量估价申请quantity valuation request276. 合同数量单contract bill of quantities-BOQ277. 不祭价投标数量单unpriced tender BOQ 278. 标价投标数量单priced tender BOQ279. 询价单enquiry280. 临时支付申请interim application for payment 281. 支付协议agreement to pay282. 意向书letter of intent283. 订单order284. 总订单blanket order285. 现货订单sport order286. 租赁单lease order287. 紧急订单rush order288. 修理单repair order289. 分订单call off order290. 寄售单consignment order291. 样品订单sample order292. 换货单swap order293. 订购单变更请求purchase order change request 294. 订购单回复purchase order response295. 租用单hire order296. 备件订单spare parts order297. 交货说明delivery instructions298. 交货计划表delivery schedule299. 按时交货delivery just-in-time300. 发货通知delivery release301. 交货通知delivery note302. 发盘／报价offer／quotation303. 报价申请request for quote304. 合同contract305. 订单确认acknowledgement of order306. 形式发票proforma invoice307. 部分发票partial invoice308. 操作说明operating instructions309. 铭牌name／product plate310. 交货说明请求request for delivery instructions311. 订舱申请booking request312. 装运说明shipping instructions313. 托运人说明书(空运) shipper's letter of instructions(air) 314. 短途货运单cartage order(local transport)315. 待运通知ready for despatch advice316. 发运单despatch order317. 发运通知despatch advice318. 单证分发通知advice of distrbution of documents 319. 贷记单credit note320. 佣金单commission note321. 借记单debit note322. 更正发票corrected invoice323. 合并发票consolidated invoice324. 预付发票prepayment invoice325. 租用发票hire invoice326. 税务发票tax invoice327. 自用发票self-billed invoice328. 保兑发票delcredere invoice329. 代理发票factored invoice330. 租赁发票lease invoice331. 寄售发票consignment invoice332. 代理贷记单factored credit note333. 银行转帐指示instructions for bank transfer334. 银行汇票申请书application for banker's draft335. 托收支付通知书collection payment advice336. 跟单信用证支付通知书documentary credit payment advice 337. 跟单信用证承兑通知书documentary credit acceptance advice 338. 跟单信用证议付通知书documentary credit negotiation advice 339. 银行担保申请书application for banker's guarantee340. 银行担保banker's guarantee341. 跟单信用证赔偿单documentary credit letter of indemnity 342. 信用证预先通知书preadvice of a credit343. 托收单collection order344. 单证提交单documents presentation form345. 付款单payment order346. 扩展付款单extended payment order347. 多重付款单multiple payment order348. 贷记通知书credit advice349. 扩展贷记通知书extended credit advice350. 借记通知书debit advice351. 借记撤消reversal of debit352. 贷记撤消reversal of credit353. 跟单信用证申请书documentary credit application354. 跟单信用证通知书documentary credit notification355. 跟单信用证转让通知documentary credit transfer advice356. 跟单信用证更改通知书documentary credit amendment notification 357. 跟单信用证更改单documentary credit amendment358. 汇款通知remittance advice359. 银行汇票banker's draft360. 汇票bill of exchange361. 本票promissory note362. 帐户财务报表financial statement of account363. 帐户报表报文statement of account message364. 保险申报单(明细表) insurance declaration sheet (bordereau)365. 保险人发票insurer's invoice366. 货运说明forwarding instructions367. 货运代理给进口代理的通知forwarder's advice to import agent 368. 货运代理给出口商的通知forwarder's advice to exporter369. 货运代理收据证明forwarder's certificate of receipt370. 港口费用单port charges documents371. 入库单warehouse warrant372. 装卸单handling order373. 通行证gate pass374. 运单waybill375. 通用(多用)运输单证universal (multipurpose) transport document 376. 空集装箱提单empty container bill377. 油轮提单tanker bill of lading378. 全程提单house bill of lading379. 押运正式确认escort official recognition380. 分段计费单证recharging document381. 国人员物品申报crew's effects declaration382. 要求交货通知calling foward notice383. 托收通知advice of collection384. 油污民事责任书civil liability for oil certificate385. 载重线证书loadline document386. 免于除鼠证书derat document387. 航海健康证书maritime declaration of health 388. 船舶登记证书certificate of registry389. 船用物品申报单ship's stores declaration 390. 陆运单road list-SMGS。
电子发票和通用机打发票适用范围一览表(广州市地税纳税人学校)
电子发票名称
适用行业
启用时间
备注
《广东省地方税收通用发票（电子）单联平推式》（210mm×152.4 m）
适用所有提供营业税应税劳务行业（货物运输业、销售不动产、国际海运业运输、国际海运业船舶代理、国际货物运输代理业除外）
2010年10月1日
登记或在省局网站补录手机号码的发票可自动参加发票抽奖。
税务机关代开于2011年1月1日启用，代征单位代开于2011年2月1日启用
《广东省广州市地方税务局通用机打发票》（三联139.7mm×210mm）
用于街道、外管中心代开，适用个人出租房屋、所有提供营业税应税劳务的个体零散税源（货物运输业除外）税应税劳务行业（货物运输业除外），特别适用销售不动产、国际海运业运输、国际海运业船舶代理、国际货物运输代理业
2010年10月1日
《广东省地方税收通用发票（电子）四联打孔式》（210mm×152.4 mm）
用于税务机关代开或代征单位代开，适用所有提供营业税应税劳务行业（货物运输业除外）
《广东省地方税收通用发票（电子）简式单联打孔票》（148mm×101.6 mm）
适用所有提供营业税应税劳务行业（货物运输业、销售不动产、国际海运业运输、国际海运业船舶代理、国际货物运输代理业除外），特别适用文化体育业、娱乐业、服务业。
2010年10月1日
《广东省地方税收通用发票（电子）两联打孔式》（210mm×152.4 mm）
发票抬头常见问题汇总解答
发票抬头常见问题汇总解答发票抬头常见问题汇总解答一：发票抬头可以写简称吗?二：发票抬头可以是空白吗?三：发票抬头字数超限怎么办?四：发票抬头可以是车牌号码吗?五：发票抬头多字或者少字可以吗?六：未领取营业执照发票抬头怎么开?七：发票抬头写错了可以修改补充吗?八：代开发票抬头错了怎么办?九：发票抬头开老板的名字或开公司的都可以吗?十：发票抬头开个人可否税前扣除?十一：发票抬头开具英文可以吗?十二：客户不要发票的时候，自行开具如何填开?注：答疑仅供参考，具体以法律法规为准。
一：发票抬头可以写简称吗?1：发票开具填写单位简称可以吗?(发布日期：xx-09-09 发布机关：北京市海淀区地方税务局)答：单位和个人在开具发票时，必须如实填开付款单位全称，不得以简称或其他文字、符号等代替付款单位全称。
2：请问普通发票单位名称写成了简称,现想改为全称,是否将简称划去,写成全称后,再在修改处盖章，这样做是否可行，请回复，谢谢!(发布日期：2016-04-12 发布机关：安徽省国家税务局)答：应重新开具。
3：发票抬头为单位的简称是否可以入账?(发布日期：2016-06-07 发布机关：湖北省地方税务局)答：根据发票管理办法规定，销售商品、提供服务以及从事其他经营活动的单位和个人，对外发生经营业务收取款项，收款方应当向付款方开具发票;特殊情况下，由付款方向收款方开具发票。
所有单位和从事生产、经营活动的个人在购买商品、接受服务以及从事其他经营活动支付款项，应当向收款方取得发票。
取得发票时，不得要求变更品名和金额。
不符合规定的发票，不得作为财务报销凭证，任何单位和个人有权拒收。
开具发票应当按照规定的时限、顺序、栏目，全部联次一次性如实开具，并加盖发票专用章。
根据发票管理办法实施细则规定，单位和个人在开具发票时，必须做到按照号码顺序填开，填写项目齐全，内容真实，字迹清楚，全部联次一次打印，内容完全一致，并在发票联和抵扣联加盖发票专用章。
【会计实操经验】新版普通发票分为哪几类
【会计实操经验】新版普通发票分为哪几类很长一段时间，各地普通发票存在种类繁多、式样各异、规格不一、防伪措施各不相同的问题。
这种票种繁多、各省各异的状况，不利于税务机关规范管理、不利于纳税人方便使用、不便于公众辨别真伪，不仅增加纳税人的经营成本，而且降低了税务机关管理效率，已经成为制约税务系统普通发票管理信息化的主要瓶颈。
为加强和规范普通发票管理，适应税收信息化发展的要求，国家税务总局根据“简并票种、统一式样、建立平台、网络开具”的工作思路，制定下发了《国家税务总局关于印发〈全国普通发票简并票种统一式样工作实施方案〉的通知》（国税发〔2009〕142号），为使纳税人对普通发票票种有个清晰的认识，现将普通发票的种类整理如下：票种设置按照发票的填开方式，将发票简并为通用机打发票、通用手工发票和通用定额发票三大类。
发票名称为“××省××税务局通用机打发票”、“××省××税务局通用手工发票”、“××省××税务局通用定额发票”。
各省、自治区、直辖市和计划单列市国家税务局、地方税务局可根据本地实际情况，在通用发票中选择本地使用的票种和规格。
（一）通用机打发票分为平推式发票和卷式发票。
平推式发票按规格分为：210mm×297mm；241mm×177.8mm；210mm×139.7 mm；190mm×101.6mm；82mm×101.6mm（过路过桥发票）共5种规格；卷式发票按规格分为：发票宽度为57mm、76mm、82mm和44mm（出租汽车发票）共4种，发票长度可根据需要确定。
（二）通用手工发票分为千元版和百元版两种，规格为190mm×105mm。
手工发票基本联次为三联，即存根联、发票联、记账联。
（三）通用定额发票按人民币等值以元为单位，划分为壹元、贰元、伍元、拾元、贰拾元、伍拾元和壹佰元，共七种面额，规格为175mm×70mm。
上海市通用机打发票
上海市通用机打发票数据格式版本号：1.0上海市国家税务局上海市地方税务局2012年4月目录1 概述 (2)2 行业分类代码 (2)3 开票种类代码 (2)4 数据结构 (3)4.1 数据结构框架 (3)4.2 数据结构 (3)5 数据节点说明 (10)5.1 根节点 (10)5.2 <Head>文件头 (11)5.3 <FPSY>发票使用情况 (11)5.4 <KP>开票 (11)5.4.1 <KPZL>开票种类 (11)5.4.1.1 <KPJL>开票记录 (12)5.4.1.1.1 基本部分 (12)5.4.1.1.2 开票种类特殊部分 (13)5.4.1.1.3 <FPMX>发票明细 (14)5.5 <YSFP>遗失发票 (15)5.5.1 <Row>遗失发票号段 (15)5.6 <JXFP>缴销发票 (15)5.6.1 <Row>缴销发票号段 (15)1概述本文件描述的数据格式为上海市税务机关采集通用机打发票的统一数据格式，采用xml数据格式。
自有开票系统企业应根据该数据格式要求向税务机关报送发票明细数据，数据采用gb2312编码。
2行业分类代码3开票种类代码4数据结构4.1 数据结构框架4.2 数据结构<?xml version="1.0"encoding="gb2312"?><!--上海市通用机打发票数据格式--><TYFP Ver="1"><Head><NSRSBH>纳税人识别号</NSRSBH><NSRMC>纳税人名称</NSRMC><ZYRJZCH>自有软件注册号</ZYRJZCH><SCSJ>生成时间(yyyyMMdd HH:mm:ss)</SCSJ><SCFS>上传方式（1：实时上传2：非实时上传）</SCFS> </Head><!--发票使用情况，上传方式(SCFS)=1，无 FPSY节点--> <FPSY><KSSJ>开始时间(yyyyMMdd HH:mm:ss)</KSSJ><JSSJ>结束时间(yyyyMMdd HH:mm:ss)</JSSJ><JLS>记录数</JLS><ZPFS>正票份数</ZPFS><ZPJE>正票金额</ZPJE><FPFS>废票份数</FPFS><TPFS>退票份数</TPFS><TPJE>退票金额</TPJE><YSFS>遗失份数</YSFS><JXFS>缴销份数</JXFS></FPSY><!--开票--><KP RecNum="记录数"><!--开票种类→三联(发票种类代码：21233)和四联(发票种类代码：21334)票，HYFLDM是工业、商业、加工修理修配业、收购业、水电业、现代服务业--><KPZL KPZLDM="发票种类代码"DKBZ="代开标志(1-代开,其他-自开)"RecNum="记录数"><!--开票记录,同一开票种类的多条开票记录--><KPJL><!--基本部分--><FPDM>发票代码</FPDM><FPHM>发票号码</FPHM><KPLX>开票类型( 0-正票 1-废票 2-退票(红字))</KPLX><KPRQ>开票日期(yyyyMMdd HH:mm:ss)</KPRQ><HYFLDM>行业分类代码</HYFLDM><JE>发票金额</JE><SKRMC>收款人名称</SKRMC><SKRSH>收款人税号</SKRSH><FKRMC>付款人名称</FKRMC><FKRSH>付款人税号</FKRSH><GHFQYLX>购货方企业类型（01-企业 02-机关事业单位 03-个人 04 其他）</GHFQYLX><KPFDZJDH>开票方地址及电话</KPFDZJDH><KPFYHJZH>开票方银行及帐号</KPFYHJZH><SPFDZJDH>受票方地址及电话</SPFDZJDH><SPFYHJZH>受票方银行及帐号</SPFYHJZH><SE>税额</SE><SL>税率</SL><BZ1>备注1</BZ1><BZ2>备注2</BZ2><BZ3>备注3</BZ3><BZ4>备注4</BZ4><BZ5>备注5</BZ5><KPRXM>开票人姓名</KPRXM><FHRXM>复核人姓名</FHRXM><!--退票或作废票所需信息--><YFPDM>原发票代码</YFPDM><YFPHM>原发票号码</YFPHM><TPLX>退票类型(1-有原票数据 2-无原票数据)</TPLX><ZFRQ>作废日期</ZFRQ><ZFRXM>作废人姓名</ZFRXM><!--代开票，DKBZ=1时有--><SHBHMC>商户编号和名称</SHBHMC><WSZH>完税证号</WSZH><WSJE>完税金额</WSJE><DKSQBH>代开申请表号</DKSQBH><!--发票明细，一张发票0或多行--><FPMX RowNum="行数"HJJE="合计金额"><Row XH="序号"HPMC="货品或项目名称"JLDW="计量单位"SL="数量"DJ="单价"JE="金额"BZ="备注"></Row><Row XH="序号"HPMC="货品或项目名称"JLDW="计量单位"SL="数量"DJ="单价"JE="金额"BZ="备注"></Row></FPMX></KPJL><KPJL>下一条开票记录</KPJL></KPZL><!--开票种类→交通运输业(发票种类代码：21334)，HYFLDM是交通运输业--><KPZL KPZLDM="发票种类代码"DKBZ="代开标志(1-代开,其他-自开)"RecNum="记录数"> <!--开票记录,一--><KPJL><!--基本部分--><FPDM>发票代码</FPDM><FPHM>发票号码</FPHM><KPLX>开票类型 (0-正票 1-废票 2-退票(红字))</KPLX><KPRQ>开票日期((yyyyMMdd HH:mm:ss)</KPRQ><HYFLDM>行业分类代码</HYFLDM><JE>价税合计</JE><SKRMC>承运人(收款人)名称</SKRMC><SKRSH>承运人(收款人)税号</SKRSH><FKRMC>付款人名称</FKRMC><FKRSH>付款人税号</FKRSH><GHFQYLX>购货方企业类型</GHFQYLX><KPFDZJDH>开票方地址及电话</KPFDZJDH><KPFYHJZH>开票方银行及帐号</KPFYHJZH><SPFDZJDH>受票方地址及电话</SPFDZJDH><SPFYHJZH>受票方银行及帐号</SPFYHJZH><SE>税额</SE><SL>税率</SL><BZ1>备注1</BZ1><BZ2>备注2</BZ2><BZ3>备注3</BZ3><BZ4>备注4</BZ4><BZ5>备注5</BZ5><KPRXM>开票人姓名</KPRXM><FHRXM>复核人姓名</FHRXM><!--退票或作废票所需信息--><YFPDM>原发票代码</YFPDM><YFPHM>原发票号码</YFPHM><TPLX>退票类型(1-有原票数据 2-无原票数据)</TPLX><ZFRQ>作废日期(yyyyMMdd)</ZFRQ><ZFRXM>作废人姓名</ZFRXM><!--发票明细，一张发票0或多行--><FPMX RowNum="行数"HJJE="合计金额"><Row XH="序号"HPMC="货品或项目名称"JE="金额"></Row><Row XH="序号"HPMC="货品或项目名称"JE="金额"></Row> </FPMX><!--交通运输业的特殊部分--><SHRMC>收货人名称</SHRMC><SHRSH>收货人税号</SHRSH><FHRMC>发货人名称</FHRMC><FHRSH>发货人税号</FHRSH><SPRMC>受票人名称</SPRMC><SPRSH>受票人税号</SPRSH><SWJGDM>税务机关代码</SWJGDM><SWJGMC>税务机关名称</SWJGMC><YSLJ>运输路径</YSLJ><YSHWXX>运输货物信息</YSHWXX></KPJL><KPJL>下一条开票记录</KPJL></KPZL><!--开票种类→出口专用(发票种类代码：21105)，HYFLDM是出口专用业--><KPZL KPZLDM="发票种类代码"DKBZ="代开标志(1-代开,其他-自开)"RecNum="记录数"><!--开票记录,同一开票种类的多条开票记录--><KPJL><!--基本部分--><FPDM>发票代码</FPDM><FPHM>发票号码</FPHM><KPLX>开票类型( 0-正票 1-废票 2-退票(红字) )</KPLX><KPRQ>开票日期(yyyyMMdd HH:mm:ss)</KPRQ><HYFLDM>行业分类代码</HYFLDM><JE>发票金额</JE><SKRMC>收款人名称</SKRMC><SKRSH>收款人税号</SKRSH><FKRMC>客户名称</FKRMC><FKRSH>客户税号(一般为空)</FKRSH><GHFQYLX>购货方企业类型</GHFQYLX><KPFDZJDH>开票方地址及电话</KPFDZJDH><KPFYHJZH>开票方银行及帐号</KPFYHJZH><SPFDZJDH>受票方地址及电话</SPFDZJDH><SPFYHJZH>受票方银行及帐号</SPFYHJZH><SE>税额</SE><SL>税率</SL><BZ1>备注1</BZ1><BZ2>备注2</BZ2><BZ3>备注3</BZ3><BZ4>备注4</BZ4><BZ5>备注5</BZ5><KPRXM>开票人姓名</KPRXM><FHRXM>复核人姓名</FHRXM><!--退票或作废票所需信息--><YFPDM>原发票代码</YFPDM><YFPHM>原发票号码</YFPHM><TPLX>退票类型(1-有原票数据 2-无原票数据)</TPLX><ZFRQ>作废日期(yyyyMMdd)</ZFRQ><ZFRXM>作废人姓名</ZFRXM><!--发票明细，一张发票0或多行--><FPMX RowNum="行数"HJJE="合计金额"><Row XH="序号"HPMC="货品或项目名称"SL="数量"DJ="单价"JE="金额"DENGJ="等级"></Row><Row XH="序号"HPMC="货品或项目名称"SL="数量"DJ="单价"JE="金额"DENGJ="等级"></Row> </FPMX><!--出口专用的特殊部分--><FHTZSBH>发货通知书编号)</FHTZSBH><CKTZSBH>出口通知书编号</CKTZSBH><CKXH>出口序号)</CKXH><KJBH>会计编号</KJBH><HXDH>核销单号</HXDH><GSZCH>工商注册号</GSZCH><KHYH_ZH>开户银行_中文</KHYH_ZH><KHYH_EN>开户银行_英文</KHYH_EN><SWIFTCODE>SWIFT CODE</SWIFTCODE><YHZH>银行帐号</YHZH><ZCDZ_ZH>注册地址</ZCDZ_ZH><ZCDZ_EN>注册地址_英文</ZCDZ_EN><TEL>电话</TEL><FAX>传真</FAX><HTHM>合同号码</HTHM><XYZHS>信用证号数</XYZHS><JGTK>价格条款</JGTK><BIZHONG>币种</BIZHONG><HL>汇率</HL><LAJE>离岸金额</LAJE></KPJL><KPJL>下一条开票记录</KPJL></KPZL><!--开票种类→幼托教育，KPZLDM="203"--><KPZL KPZLDM="开票种类代码"DKBZ="代开标志(1-代开,其他-自开)"RecNum="记录数"> <!--开票记录,同一开票种类的多条开票记录--><KPJL><!--基本部分--><FPDM>发票代码</FPDM><FPHM>发票号码</FPHM><KPLX>开票类型 (0-正票 1-废票 2-退票(红字))</KPLX><KPRQ>开票日期(yyyyMMdd HH:mm:ss)</KPRQ><HYFLDM>行业分类代码</HYFLDM><JE>发票金额</JE><SKRMC>收款人名称</SKRMC><SKRSH>收款人税号</SKRSH><FKRMC>姓名</FKRMC><GHFQYLX>购货方企业类型</GHFQYLX><KPFDZJDH>开票方地址及电话</KPFDZJDH><KPFYHJZH>开票方银行及帐号</KPFYHJZH><SPFDZJDH>受票方地址及电话</SPFDZJDH><SPFYHJZH>受票方银行及帐号</SPFYHJZH><SE>税额</SE><SL>税率</SL><BZ1>备注1</BZ1><BZ2>备注2</BZ2><BZ3>备注3</BZ3><BZ4>备注4</BZ4><BZ5>备注5</BZ5><KPRXM>开票人姓名</KPRXM><FHRXM>复核人姓名</FHRXM><!--退票或作废票所需信息--><YFPDM>原发票代码</YFPDM><YFPHM>原发票号码</YFPHM><TPLX>退票类型(1-有原票数据 2-无原票数据)</TPLX><ZFRQ>作废日期(yyyyMMdd)</ZFRQ><ZFRXM>作废人姓名</ZFRXM><!--发票明细，一张发票0或多行--><FPMX RowNum="行数"HJJE="合计金额"><Row XH="序号"HPMC="货品或项目名称"JE="金额"></Row><Row XH="序号"HPMC="货品或项目名称"JE="金额"></Row> </FPMX><!--幼托教育的特殊部分--><BJ>班级</BJ><YTGLF>托幼管理费</YTGLF><WTBGLF>晚托班服务费</WTBGLF><SXRBFFF>双休日班服务费</SXRBFFF></KPJL><KPJL>下一条开票记录</KPJL></KPZL></KP><!--遗失发票，上传方式(SCFS)=1，无 YSFP节点--><YSFP RecNum="记录数"><Row><FPDM>发票代码</FPDM><FPHS>发票号码始</FPHS><FPHZ>发票号码止</FPHZ><YSRQ>遗失日期(yyyyMMdd)</YSRQ><DJRQ>登记日期(yyyyMMdd)</DJRQ></Row><Row><FPDM>发票代码</FPDM><FPHS>发票号码始</FPHS><FPHZ>发票号码止</FPHZ><YSRQ>遗失日期(yyyyMMdd)</YSRQ><DJRQ>登记日期(yyyyMMdd)</DJRQ></Row></YSFP><!--缴销发票，上传方式(SCFS)=1，无 JXFP节点--><JXFP RecNum="记录数"><Row><FPDM>发票代码</FPDM><FPHS>发票号码始</FPHS><FPHZ>发票号码止</FPHZ><DJRQ>登记日期(yyyyMMdd)</DJRQ></Row><Row><FPDM>发票代码</FPDM><FPHS>发票号码始</FPHS><FPHZ>发票号码止</FPHZ><DJRQ>登记日期(yyyyMMdd)</DJRQ></Row></JXFP><!--返回结果，上传方式(SCFS)=2，无 RETURNSTATE节点--> <RETURNSTATE><RETURNCODE>返回结果（00：成功，01：失败）</RETURNCODE> <RETURNMESSAGE>返回结果描述</RETURNMESSAGE><ZJLSH>网络发票号</ZJLSH></RETURNSTATE></TYFP>5数据节点说明5.1 根节点5.2 <Head>文件头5.3 <FPSY>发票使用情况5.4 <KP>开票5.4.1<KPZL>开票种类5.4.1.1 <KPJL>开票记录5.4.1.1.1基本部分5.4.1.1.2开票种类特殊部分●出口专用发票幼托教育发票5.4.1.1.3<FPMX>发票明细5.4.1.1.3.1 <Row>货品或项目5.5 <YSFP>遗失发票5.5.1<Row>遗失发票号段5.6 <JXFP>缴销发票5.6.1<Row>缴销发票号段。
重庆市国家税务局重庆市地方税务局关于全面推开营业税改征增值税纳税人有关问题的公告
重庆市国家税务局重庆市地方税务局关于全面推开营业税改征增值税纳税人有关问题的公告文章属性•【制定机关】重庆市国家税务局,重庆市地方税务局•【公布日期】2016.04.25•【字号】重庆市国家税务局、重庆市地方税务局公告2016年第7号•【施行日期】2016.05.01•【效力等级】地方规范性文件•【时效性】失效•【主题分类】营业税,增值税正文重庆市国家税务局重庆市地方税务局关于全面推开营业税改征增值税纳税人有关问题的公告2016年第7号根据《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）和《国家税务总局关于全面推开营业税改征增值税试点有关税收征收管理事项的公告》（国家税务总局公告2016年第23号）等有关文件规定，为确保重庆市营业税改征增值税（以下简称营改增）试点工作顺利推进，现将涉及营改增纳税人有关事项公告如下：一、试点纳税人及应税行为范围自2016年5月1日起，建筑业、房地产业、金融业、生活服务业等全部营业税纳税人纳入试点范围，由缴纳营业税改为缴纳增值税。
应税行为具体范围，按照《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）中《营业税改征增值税试点实施办法》所附《销售服务、无形资产、不动产注释》执行。
二、纳税申报试点纳税人自2016年6月1日征收期起，应依法向主管国税机关申报缴纳所属月份增值税。
2016年6月份增值税纳税申报期延长至2016年6月27日。
小规模纳税人可按照《国家税务总局关于合理简并纳税人申报缴税次数的公告》（国家税务总局公告2016年第6号）有关规定实行按季申报。
三、一般纳税人资格登记年应税销售额超过500万元的营改增试点纳税人，应向主管国税机关办理增值税一般纳税人资格登记手续。
试点实施前已取得增值税一般纳税人资格并兼有应税服务的营改增试点纳税人，不需要重新申请认定，由主管国税机关制作、送达《税务事项通知书》，告知纳税人。
内蒙古国家税务局通用平推机打发票
内蒙古国家税务局通用平推机打发票开票系统操作使用说明尊敬的纳税人：欢迎您使用《内蒙古国家税务局通用平推机打发票开票系统》（以下简称开票系统），该系统开具普通发票方便准确快捷的特点，待开通网上报送开票数据后，可提高验旧购新的效率，减少纳税人购票排队时间。
凡在内蒙古自治区国家税务局系统办理税务登记的纳税人，符合规定条件的，请您按以下程序办理有关事宜：▲申请平推机打发票需要向税务机关提供以下资料：1、《发票领购簿》；2、税务登记证副本及复印件；3、《纳税人使用机具开票系统申请表》（表样从内蒙古自治区国家税务局网站下载）。
▲申请平推机打发票流程图▲《内蒙古国家税务局通用平推机打发票开票系统》硬件和软件要求：1、硬件环境◎主机最低配置主机: 赛扬或闪龙以上PC机或兼容机内存: 128M或以上显示分辨率: 1024*768硬盘: 500M以上剩余磁盘空间光驱: 8速以上CDROM或任何DVDROM外设：平推针式打印机◎主机推荐配置主机:赛扬或闪龙以上PC机(品牌税控专用机)内存: 512M或以上显示分辨率: 1024*768或以上硬盘: 1G以上剩余磁盘空间光驱: 8速以上CDROM或者4速以上DVDROM外设: 平推针式打印机2、软件环境操作系统：正版windowsXP简体中文版▲郑重提醒：一、按照内蒙古自治区国家税务局《关于推行机具开票有关工作要求的通知》（内国税征科函…2010‟9号）和《关于推行机具开票有关工作要求的补充通知》（内国税函…2010‟1号）规定，《内蒙古国家税务局通用平推机打发票开票系统》在以下范围推行：凡属国家税务总局规定的可以不使用“增值税普通发票”的一般纳税人和小规模企业纳税人。
核定征收、定期定额户小规模纳税人可自愿申请。
二、使用《内蒙古国家税务局通用平推机打发票开票系统》的纳税人，自愿到依法成立的培训机构参加培训，也可从内蒙古自治区国家税务局网站上免费下载《内蒙国税通用平推机打发票开票系统操作手册》进行自学。
税务专用词汇及税收英语对话
税务英语lesson 1Lessen 1:How to register with the taxation bureau?请问如何办理税务登记？Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.Taxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to finish the registration?Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time?Tax official: Our telephone number is 64004857.We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记，注册taxation bureau 税务局，税务机bureaux 政府机关，局（复数形式）enterprise 企业be engaged in 从事，忙于，参加real estate 房地产，不动产such as例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局respectively 分别地，各自地at the same time 同时in charge of 负责business license 营业执照application form 申请表prescribe 规定according to 根据registration certificate 登记证approve 认可，批准，同意You are welcome. 别客气！税务英语lesson 2Lessen 2:The declaration is far more important than I have expected!纳税申报比我想象的重要的多！Tax official: Hello.You look unhappy. What can I do for you?Taxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at all．Tax official: Well,according to the Chinese law,the taxpayer must file its taxreturns within the prescribed time,no matter whether it has business income.Taxpayer: If both the tax payment and tax declaration are overdue,what will happen?Tax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Also at the same time,the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue tax．Taxpayer: What will happen if the taxpayer files false tax returns?Tax official: If it is on purpose,it will be regarded as tax evasion. If the amount does not exceed certain limit,the taxpayer will be fined within five times as much as the amount.If the case reaches the criminal limit,we will also find out the taxpayer's criminal responsibility.Taxpayer: What is the criminal limit?Tax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should declare.The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration. Taxpayer: What will happen then?Tax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.Taxpayer: Well，the tax declaration is far more important than I have expected before.What is the deadline for it?Tax official: It depends on different taxes.For business tax,it is due within the first 10 days of the following month. For individual income tax，it is within the first 7 days. If the deadline is the vacation or holiday,it can be put offinturn.Taxpayer: What you have said is very importanttous.I wish that we would not be fined again.Taxofficial: I hope so.New Wordsdeclaration 申报taxreturn 纳税申报表fine 罚款no matter 不论（连词）business income 营业所得，营业收入deadline 截止的期限impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金overdue 过期的，过时的equal 相同的，相等的be equal to 与……相同on purpose 故意地regard as 视作，认为tax evasion 逃税，偷税，漏税exceed 超过……的范围criminal 犯罪的，犯法的find out 追查criminal responsibility 刑事责任penalty 处罚，罚款due to 由于，起因于responsibility 责任，职责in addition to 除了trace 追查，追究put off 延期，推迟in turn 依次，接连地individual income tax 个人所得税税务英语lesson 3Lessen 3:Could you give me some introduction of the business tax?Taxpayer: My company will begin business soon.Could you give me some introduction of the business tax?Tax official: OK.Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and the sale of the real estate in China.Taxpayer: What is the taxable service? .Tax official: It is clearly stipulated in the tax law, such as transportation, construction,finance and insurance,post and tele-communication,culture and sport,entertainment and service.However it does not include the processing,repair and replace- ment service,because they are subject to the value added tax.Taxpayer: It is easy to understand the real estate,but what is the intangible asset?Tax official: It means the asset that is not in the form of material object but can bring profit,such as patent right，know-how,copyright,trade mark right and the land-useright,etc.Taxpayer: What about the taxable income?Tax officid: In most case，it is the total income received,including additional fees and charges.Taxpayer: Does that include the income received in advance?Tax official: Yes,it is in the transfer of land-use right and immovable property. Taxpayer: And what about the donation?Tax official: The donation of immovable property is considered as sale，and the taxation bureau will verify the taxable income.Taxpayer: What should we do if we receive income in foreign currency?Tax official: For the financial institutions,the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner.If your company is not a financial institution,your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.Taxpayer: How about the tax rate?Tax official: In general,the rate is from 3% t05%. For the entertainment,it is from 5% to 20%．Taxpayer: What you have said is very helpful,thank you.New Wordsgenerally speaking 一般地说，一般而言taxable 应纳税的，可征税的service 劳务，服务transfer 转让，让与，转移intangible asset 无形资产stipulate 规定，订定transportation 交通运输construction 建筑安装finance 金融insurance 保险post and tele-communication 邮电通信culture 文化entertainment 娱乐be subject to 应服从…，应受制于… profit 利润patent right 专利权know-how 专有技术，技术秘密copyright 版权，著作权trade mark 商标land-useright 土地使用权etc 等等taxable income 应税收入，计税收入in advance 预先donation 捐赠，赠送verify 核定foreign currency 外币，外汇financial institution 金融机构converse 换算，兑换quarter 季度exchange rate 汇率item 项目tax rate 税率税务英语lesson 4Lessen 4:How to pay business tax for leasing?租赁财产怎样纳营业税？Taxpayer: Hello,I am from a for-eign company,would you tell me something about how to pay business tax for leasing?Tax official: I'd like to.Can you tell me what kind of property your company wants to lease?Taxpayer: We have not decided yet,is that important?Tax official: Yes,it is very important.If your company leases movable property and in China sets up organizations related to leasing,your company should pay tax. Taxpayer: Do you mean the representative office by organization?Tax official: Not only the representative office,it also includes the management and business organization,workingplace and the agent．Taxpayer: I see. What about leasing intangible asset?Tax official: If the intangible asset is used in China,the leasing operation is taxable,nomatter whether the company has organizations in China.So is leasing immovable property, if the property is located in China.Taxpayer: Any other requirement?Tax official: When calculating the taxable income,we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasing?Tax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case，the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income (includingad-ditional fees).Taxpayer: The operational leasing does not involve the ownership,is that right?Tax official: Yes.Different from the financial leasing,the whole rental income of the operational leasing is taxable.Taxpayer: How about the tax rate?Tax official: It is 5%.Taxpayer: Thank you very much．New Wordslease 租赁property 财产movable property 动产set up 设立，建立organization 机构，团体representative office 代表处working place 作业场所，生产区域agent 代理人financial lease 金融租赁operational lease 经营租赁nature 性质，特征ownership 所有权deduct 扣除，减除realcost 实际成本involve 涉及税务英语lesson 5Lessen 5:How do we beneficially invest the land-use right?怎样投资土地使权才合算？Taxpayer: Our company is engaged in development of real estate. Recently,we planed to cooperate with another company to build houses.I would like to know something about paying business tax forit．Tax official: Can you explain your plan in detail?Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project,my company will get a part of the houses.Tax official: This means that your company exchanges the land- use right for the ownership of the houses.In this case,for transfering the intangible asset，your company should pay business tax,equal to 5% of the transfering income.lf you want to resell that part of the houses,you need to pay business tax and the land appreciation tax(LAT)again for the transfer of immovable property.Taxpayer: How do we determine the taxable income if the transfer does not conduct in form of currency?Tax official: The taxation bureau will refer to the local similar price or the cost of housesto decide your income.Taxpayer: Will it be profitable if the two companies establish joint venture?Tax official: Do you mean that you invest the right as your shares in the joint venture? Taxpayer: Yes.Tax official: It depends.If your company and your partner share profits，risks and losses in proportion to respective shares,you do not pay business tax for the transfer of intangible asset.The joint venture will pay the business tax and the land appreciation tax on selling houses.Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount,should we pay tax?Tax official: In this case,your company is not considered as real contribution,so you should pay tax as the above.Taxpayer: It looks like more beneficial that we establish the formal stock company.Tax official: It is up to you.New Wordscooperate 合作，协力，相配合in detail 仔细，详细the land appreciation tax(LAT) 土地增值税refer to 根据，参考joint venture 合资企业share 股份(名词) 分担，分享(动词)proportion 比例in proportion to 按……的比例respective 各自的，个别的involve 使卷入，使参与dividend 股息，资本红利solid 固定的contribution 出资入股as the above 如上所述stock company 股份公司税务英语lesson 6Lessen 6:How to pay taxes for the transfer of equity?股权转让怎么纳税？Taxpayer: Hello, may I ask you a question?Taxofficial: You are Welcome．Taxpayer: Well,we are planning to combine with another foreign company,and I want to know how my company should pay business tax on the transfer of equity.Tax official: It will depend on the way that the equity came into being.Taxpayer: I do not understand it．Taxofficial: Well，as you know,there are three ways to form the equity,namely intangible asset,immovable property and other forms,such as money,labor,etc. Only in the last case,the transfer of equity is exempt from taxation.Taxpayer: Can you explain the other two cases in detail?Taxofficial: There are different tax treatments in these two cases. For the first case，it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.Taxpayer: How about the second case?Taxofficial: For the transfer of immovable property, business tax will be levied on no matter whether it is free or not．Taxpayer: If it is for free, how do we determine the taxable income?Taxofficial: The taxation bureau will assess and determine it.Taxpayer: By the way,should we pay enterprise income tax if we received net income by the transfer?Taxofficial: I think so,but it is subject to the national taxation bureau.Finally,I would like to remind you to pay stamp tax on the contract of transfer.New wordsequity 股本权益，股权combinewith 与……合并exempt from 免除的，没有义务的treatment 对待，处置，处理for free 免费的，无偿的assess and determine 核定remind 提醒stamp tax 印花税Contract 合同税务英语lesson 7Lessen 7:Does your headquarter deal in self-employed trade?总机构是自营贸易吗？Taxpayer: Welcomed to our representa-tive office.Have you received our application fortax exemp-tion presented by us?Taxofficial: Yes,we have.But I would like to know some detailed situa-tions of your company.Taxpayer: Well,let me introduce my office first. We provide liaison service in China for our headquarter.Tax official: Have you accept the consignment from other companies including the clients of your headquarter?Taxpayer: No, we have not .Tax official: Do you sign contract in China on behalf of your headquarter?Taxpayer: No, we have not either .Tax official: Can you provide the selling contract and invoice of your headquarter? Taxpayer: Yes.Tax official: Ok.Is your headquarter a group company?Taxpayer: No.Tax official: Is it an equity controlling company?Taxpayer: No.Tax Official: What is the business scope?Taxpayer: The trade in the field Of telecommunication.Tax official: Is the trade self-employed?Taxpayer: Yes.Tax official: Can you provide the contract signed between your headquarter and the foreign maker?Taxpayer: Yes,here is the copy.Tax official: Thank you. Well，from the date of signing the contract,I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.New Wordsdeal in 经营，买卖self-employed trade 自营贸易application 申请situation 状况，事态，情况liaison 联络headquarter 总公司，总部consignment 委托，寄售on behalf of 代表，为了的利益invoice 发票，装货清单group company 集团公司controlling company 控股公司sign 签定税务英语lesson 8Lessen 8:How many ways to tax on the representative 0ffice?对代表处的征税方法有几种？Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative office?Tax official: Yes. Generally speaking, there are three ways of taxation, namely declaration, verification, and conversion.Taxpayer: Which kind of office is applicable for declaration?Tax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear.Taxpayer: We can do like that. But sometimes we serve the clients without recording commissions separately, what shall we do ?Tax official: In agency operation , commissions are calculated as the price difference of selling and purchasing .Taxpayer: Some contracts indicate the commissions orpice difference , but some do not .Tax official: In this case, if you can provide the whole contract documents, which introduce the bargain in China ,the taxable commissions can be calculated as 3% of the whole contract turnover.Taxpayer: I see .By the way , some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exempt? Tax official: Yes. As long as you can provide valid proof, and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.Taxpayer: What is conversion?Tax official: Well, since we can not acquire necessary materials, we can calculate your taxable income from your expense .Taxpayer: I see. Are there any other kinds of representative office applicable for this method?Tax official: Those that cannot determine whether their operations are taxable ,and those that can not correctly declare.Taxpayer: How can you decide the way in which our office will be taxed ?Tax official: You can apply according to the former introduction and your situation, and we will decide it after verification .New Wordsdeclaration 申报verification 核定，核算;核实conversion 换算be applicable for 对……适用的commission 佣金account book 帐簿receipt 收入agency operation 代理业务price difference 差价turnover 营业额，销售额bargain 契约，合同，交易valid 有效的，经过正当手续的，正当的，有根据的Proof 证据，依据税务英语lesson 9Lessen 9:How does the board president pay personal income tax ?董事长的所得如何纳税？Tax official: Can I help you ?Taxpayer: Yes ,I am the board president of ABC company. I would like to know something about paying my personal income tax.Tax official: Can you explain you conditions in detail ? I have an obligation to keep secret for the taxpayer .Taxpayer: I obtain my income in the form of director's fees and dividends .Tax official: Do you have any management position?Taxpayer: No. But the general manager has always been abroad, so I am actually responsible for the operation in China.Tax official: According to what you said, in fact you play the role of general manager. Taxpayer: What do you mean ?Tax official: I mean that your personal income actually includes three parts: director's fees,dividends and salary of general manager.Taxpayer: How do I pay tax on it ?Tax official: Can you provide the regulation of your company and the agreement of board of directors ?Taxpayer: Yes , I can .Tax official: Are you American? Well, the dividends obtained by a foreigner are exempt from taxation .Taxpayer: Oh, that is good.Tax official: The leftparts of your income should be divided into director's fees and salaries.Taxpayer: How do you determine the salaries? After all, I do not receive salaries directly from my company.Tax official: We can refer to the salary level in the same area, in the similar industry or in the enterprise with similar scale.Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director's fees?Tax official: The director's fees are regarded as remuneration and taxed in the way remuneration is taxed.Taxpayer: What is the difference between the tax on salary and the tax on remuneration? Tax official: They are different in tax rate and deduction.Now Wordsboard president 董事长personal income tax 个人所得税obligation 职责，责任keep secret 保密director's fee 董事费dividend 分红，资本红利;股息position 职位the general manager 总经理abroad 在国外in facts 事实上regulation 章程board of directors 董事会refer to 参考，参照scale 规模remuneration 酬劳，报酬deduction 扣除税务英语lesson 10Lessen 10:Should l pay tax on my income from oversea?我的境外收入纳税吗？Taxpayer: Excuse me,I am the chiefrep-resentative of the Beijing office of Japanese ABC company.My question is whether I should pay personal income tax on my income from Japan?Tax official: Well,it depends on how long you have been in China.Taxpayer: can you explain it in detail?Taxofficial: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income.Income from oversea will not be taxed on. Taxpayer: What will happen if one have resided in China for a full year?Tax official: First，the concept of one full year is that one has resided in China for full 365 days , not deducting temporary exit．Taxpayer: What is the meaing of the temporary exit?Tax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any individual has resided in China for more than one year but less than 5 years, he needs to pay tax on the income from oversea but paid within China. Taxpayer: What if I have resided in China for more than 5 years?Tax official: It depends on different conditions in the sixth year.Taxpayer: Can you explain it?Tax official: If you have resided in China for another full year after 5 successive full years ,you will pay tax for all your income including the income from oversea. If the sixth year is not full,the income from oversea is exempt;If less than 90 days ,the period of five year will be recounted．Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan,what should I do?Tax official: In this case，you should provide the detailed information and rely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .New Wordschiefrepresentatlve 首席代表domestic 国内的，境内的reside 居留，居住deduct 扣除temporary 临时的，暂时的exit 离境successive 连续的nationality 国籍appreciate 感激，重视negotiation 协商，商议，谈判税务英语lesson 11Lessen 11:Which kind of subsidy can be exempt from taxation?哪些补贴可以免税？Tax official: Hello!This is the foreign taxation bureau.Taxpayer: Hello! This is George Brown from ABC company. I'd like to speak to Mr.Li. Tax official: Hold the line, please.Mr.Li. : Li Tong speaking .What can I help you ,Brown?Taxpayer: I have a question to consult with you . Is the subsidy taxed on like salary? Mr.Li. : It is different from salary, and there are many exemptions for the foreigners . Taxpayer: Could you explain it in detail?Mr.Li. : Subsidies, such as house ,meal, and laundry allowance, are exempt ,as long as they are not paid by cash and can be reimbursed for the actual expenses.Taxpayer: What about the moving house fee happening in the course of leaving office ? Mr.Li. : The amount actually happening can be exempt, but it is unreasonable if the money is paid every month in the name of moving house.Taxpayer: How about the allowance of trip on business?Mr.Li. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company, it can be exempt.Taxpayer: Does that include the allowance of trip abroad?Mr.Li. : Yes.Taxpayer: Is the home leave fare exempt from taxation?Mr.Li. : If it is for an expatriate himself and both the amount and the frequency every year are considered reasonable, it can be exempt .Taxpayer: What about the language training and children education fees?Mr.Li. : If the expenses happen within China and the amount is reasonable , they can be exempt .Taxpayer: Thank you for your help. Bye for now .Mr.Li. : Bye .New Wordsthe foreign taxation bureau 涉外分局hold the line 请稍等(电话用语) subsidy 补助金，津贴allowance 津贴，补偿be reimbursed for the actual expense 实报实销move house 搬家in the course of 在……的过程中leave office 去职，离职in the name of 以……的名义on business 出差fare 车费，船费lodging fee 住宿费stipulation 规定home leave 探亲expatriate 居于国外之人，侨民frequency 频率中文对照:税务英语lesson 12Lessen 12:How does the foreign actor pay tax when performing in China?境外明星来华演出如何纳税Lawyer: Mr.George Brown is a famous American singer.As his lawyer,I was entrusted to consult how to pay tax on his performing in China.Tax official: Is he in the name of group or himself?Lawyer: Is there any difference?Tax official: Yes.Some treatments are same,and some are different.Lawyer: Can you explain it in detail?Tax official: Both are the same in paying business tax.The tax-able income is calculated as gross income minus the expense paid to the performance place,the performance company and the agent.The tax rate is 3%．Lawyer: What about the income tax?Tax official: In the case of group,the group should pay enterprise income tax. If the group can establish account books and make the receipts and expenses clear，the actor should pay personal income tax on the salary paid by the group.Taxpayer: What will happen if the group's account book fails to meet the requirement?Tax official: In this case，the taxation bureau will assess the taxable income, Since the expense has been considered in the assessment，the actor will not pay personal income tax.Lawyer: What about in the name of himself?Tax official: First,he should pay business tax on his total income. Then he should pay personal income tax on his remuneration. Can you give me some detailed materials about the personal income tax?Tax official: Sure.Lawyer: By the way,should the actor declare the prsonal income tax on the place of performance?Tax official: Yes.He can file the tax return on the place of performance,or the performance company can withhold the tax when it pays salary to the actor.New Wordsentrust 委托minus 减去enterprise income tax 企业所得税fail to 不能够，没能够declare 申报withhold 扣留，扣款，扣除税务英语lesson 13Lessen 13:Can you give me some directions to fill in the tax return form?能指点我填写申报表吗？Tax official: What can I do for you?Taxpayer: It is my first time to file the tax return.Can you give me any direction?Tax official: My pleasure. Look, please fill in your name,nationality and tax code here. Taxpayer: Can I use your pen? Thank you.ok．Tax official: Then please fill in your working unit and telephone number here. And your position?Taxpayer: Permanent representative.Tax official: Ok,please fill in your position here. And have you any part-time job? Taxpayer: No, I have not. Should I fill in the salary and bonus respectively?Tax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.Taxpayer: I had been back to my motherland temporary，shall I indicate it?Tax official: Yes,you should make clear the date of departure and the date when you came back.Taxpayer: Need I calculate the tax amount by myself ?Tax official: No, you needn't .Our computer can do it using the information you fill in. Taxpayer: That is great .Tax official: Please make sure all the items written in the form again, and then put on your signature or signethere .Taxpayer: All right .Tax official: Please deposit your tax money in the bank before the prescribed time . Taxpayer: Cash or check ?Tax official: Both will do .You can deposit the cash in any branch of the Industrial and Commercial Bank .If you use check, you should go to the bank in which you open your bank account .Taxpayer: Where is the nearest branch of the Industrial and Commercial Bank ?Tax official: Go west to the crossroads, then turn to the south ,and the branch is about 100 meter ahead on the western side of the road.New Wordsdirection 说明，指导，指引。
外贸证书,发票,报告等词汇中英文对照
1 分析证书certificate of analysis2 一致性证书cettificate of conformity3 质量证书certificate of quality4 测试报告test report5 产品性能报告product performance report6 产品规格型号报告product specification report7 工艺数据报告process data report8 首样测试报告first sample test report9 价格／销售目录price ／sales catalogue10 参与方信息party information11 农产品加工厂证书mill certificate12 家产品加工厂证书post receipt13 邮政收据post receipt14 重量证书weight certificate15 重量单weight list16 证书cerificate17 价值与原产地综合证书combined certificate of value adn origin18 移动声明A.TR.1 movement certificate A.TR.119 数量证书certificate of quantity20 质量数据报文quality data message21 查询Query22 查询回复response to query24 制造说明manufacturing instructions25 领料单stores requisition26 产品售价单invoicing data sheet27 包装说明packing instruction28 内部运输单internal transport order29 统计及其他管理用内部单证statistical and oter administrative internal documents30 直接支付估价申请direct payment valuation request31 直接支付估价单direct payment valuation32 临时支付估价单rpovisional payment valuation33 支付估价单payment valuation34 数量估价单quantity valuation request35 数量估价申请quantity valuation request36 合同数量单contract bill of quantities-BOQ37 不祭价投标数量单unpriced tender BOQ38 标价投标数量单priced tender BOQ39 询价单Enquiry40 临时支付申请interim application for payment41 支付协议Agreement to pay42 意向书letter of intent43 订单order44 总订单blanket order46 租赁单lease order47 紧急订单rush order48 修理单repair order49 分订单call off order50 寄售单consignment order51 样品订单sample order52 换货单swap order53 订购单变更请求purchase order change request54 订购单回复purchase order response55 租用单hire order56 备件订单spare parts order57 交货说明delivery instructions58 交货计划表Delivery schedule59 按时交货delivery just-in-time60 发货通知delivery release61 交货通知delivery note62 装箱单packing list63 发盘／报价offer／quotation64 报价申请request for quote65 合同contract66 订单确认acknowledgement of order67 形式发票proforma invoice68 部分发票partial invoice69 操作说明operating instructions70 铭牌name／product plate71 交货说明请求request for delivery instructions72 订舱申请booking request73 装运说明shipping instructions74 托运人说明书(空运) shipper“s letter of instructions(air)75 短途货运单cartage order(local transport)76 待运通知ready for dispatch advice77 发运单dispatch order78 发运通知Dispatch advice79 单证分发通知advice of distribution of documents80 商业发票commercial invoice81 贷记单credit note82 佣金单commission note83 借记单debit note84 更正发票corrected invoice85 合并发票consolidated invoice86 预付发票prepayment invoice87 租用发票hire invoice88 税务发票tax invoice89 自用发票self-billed invoice90 保兑发票Delcredere invoice91 代理发票Factored invoice92 租赁发票lease invoice93 寄售发票consignment invoice94 代理贷记单factored credit note95 银行转帐指示instructions for bank transfer96 银行汇票申请书application for banker”s draft97 托收支付通知书collection payment advice98 跟单信用证支付通知书documentary credit payment advice99 跟单信用证承兑通知书documentary credit acceptance advice 100 跟单信用证议付通知书documentary credit negotiation advice 101 银行担保申请书appl ication for banker“s guarantee102 银行担保banker”s guarantee103 跟单信用证赔偿单documentary credit letter of indemnity104 信用证预先通知书preadvice of a credit105 托收单collection order106 单证提交单documents presentation form107 付款单payment order108 扩展付款单extended payment order109 多重付款单multiple payment order110 贷记通知书credit advice111 扩展贷记通知书extended credit advice112 借记通知书debit advice113 借记撤消reversal of debit114 贷记撤消reversal of credit115 跟单信用证申请书documentary credit application116 跟单信用证documentary credit117 跟单信用证通知书documentary credit notification118 跟单信用证转让通知documentary credit transfer advice119 跟单信用证更改通知书documentary credit amendment notification 120 跟单信用证更改单documentary credit amendment121 汇款通知remittance advice122 银行汇票banker“s dr aft123 汇票bill of exchange124 本票promissory note125 帐户财务报表financial statement of account126 帐户报表报文statement of account message127 保险赁证insurance certificate128 保险单insurance policy129 保险申报单(明细表) insurance declaration sheet (bordereau)130 保险人发票insurer”s invoice131 承保单cover note132 货运说明forwarding instructions133 货运代理给进口代理的通知forwarder“s advice to import agent134 货运代理给出口商的通知forwarder”s advice to exporter135 货运代理发票forwarder“s invoice136 货运代理收据证明forwarder”s certificate of recei pt137 托运单shipping note138 货运代理人仓库收据forwarder“s warehouse receipt139 货物收据goods receipt140 港口费用单port charges documents141 入库单warehouse warrant142 提货单delivery order143 装卸单handling order144 通行证gate pass145 运单waybill146 通用(多用)运输单证universal (multipurpose) transport document 147 承运人货物收据goods receipt, carriage148 全程运单House waybill149 主提单master bill of lading150 提单bill of lading151 正本提单bill of lading original152 副本提单bill of lading copy153 空集装箱提单empty container bill154 油轮提单tanker bill of lading155 海运单sea waybill156 内河提单inland waterway bill of lading157 不可转让的海运单证(通用) non-negotiable maritime transport document (generic) 158 大副据mate”s receipt159 全程提单house bill of lading160 无提单提货保函letter of indemnity for non-surrender of bill of lading161 货运代理人提单forwarder“s bill of lading162 铁路托运单(通用条款) rail consignment note (generic term)163 陆运单road list-SMGS164 押运正式确认escort official recognition165 分段计费单证recharging document166 公路托运单road cosignment note167 空运单air waybill168 主空运单master air waybill169 分空运单Substitute air waybill170 国人员物品申报crew”s effects declaration171 乘客名单passenger list172 铁路运输交货通知delivery notice(rail transport)173 邮递包裹投递单despatch note (post parcels)174 多式联运单证(通用) multimodal／combined transport document (generic)175 直达提单through bill of lading176 货运代理人运输证书forwarder“s certificate of transport177 联运单证(通用) combined transport document (generic)178 多式联运单证(通用) multimodal transport document (generic)179 多式联运提单combined transport bill of lading／multimoda bill of lading 180 订舱确认booking confirmation181 要求交货通知calling foward notice182 运费发票freight invoice183 货物到达通知arrival notice(goods)184 无法交货的通知notice of circumstances preventing delvery (goods) 185 无法运货通知notice of circumstances preventing transport (goods) 186 交货通知delivery notice (goods)187 载货清单cargo manifest188 载货运费清单freight manifest189 公路运输货物清单bordereau190 集装箱载货清单container manifes (unit packing list)191 铁路费用单charges note192 托收通知advice of collection193 船舶安全证书safety of ship certificate194 无线电台安全证书safety of radio certificate195 设备安全证书safety of equipment certificate196 油污民事责任书civil liability for oil certificate197 载重线证书loadline document198 免于除鼠证书derat document199 航海健康证书maritime declaration of health200 船舶登记证书certificate of registry201 船用物品申报单ship”s stores declaration202 出口许可证申请表export licence, application203 出口许可证export licence204 出口结汇核销单exchange control declaration, exprot205 T出口单证(海关转运报关单)(欧共体用) despatch note moder T 206 T1出口单证(内部转运报关单)(欧共体用) despatch note model T1 207 T2出口单证(原产地证明书) despatch note model T2208 T5管理单证(退运单证)(欧共体用) control document T5209 铁路运输退运单re-sending consigment note210 T2L出口单证(原产地证明书)(欧共体用) despatch note model T2L 211 出口货物报关单goods declaration for exportation212 离港货物报关单cargo declaration(departure)213 货物监管证书申请表application for goods control certificate 214 货物监管证书申请表goods control certificate215 植物检疫申请表application for phytosanitary certificate216 植物检疫证书phytosanilary certificate217 卫生检疫证书sanitary certificate218 动物检疫证书veterinary certifieate219 商品检验申请表application for inspection certificate220 商品检验证书inspection certificate221 原产地证书申请表certificate of origin, application for222 原产地证书certificate of origin223 原产地申明declaration of origin224 地区名称证书regional appellation certificate225 优惠原产地证书preference certificate of origin226 普惠制原产地证书certificate of origin form GSP227 领事发票cosular invoice228 危险货物申报单dangerous goods declaration229 出口统计报表statistical doucument, export230 国际贸易统计申报单intrastat declaration231 交货核对证明delivery verification certificate232 进口许可证申请表import licence, application for233 进口许可证import licence234 无商业细节的报关单customs declaration without commercial detail235 有商业和项目细节的报关单customs declaration with commercial and item detail 236 无项目细节的报关单customs declaration without item detail237 有关单证related document238 海关收据receipt (Customs)239 调汇申请application for exchange allocation240 调汇许可foreign exchange permit241 进口外汇管理申报exchange control declaration (import)242 进口货物报关单goods declaration for implortation243 内销货物报关单goods declaration for home use244 海关即刻放行报关单customs immediate release declaration245 海关放行通知customs delivery note246 到港货物报关单cargo declaration (arrival)247 货物价值申报清单value declaration248 海关发票customs invoice249 邮包报关单customs deciaration (post parcels)250 增值税申报单tax declaration (value added tax)251 普通税申报单tax declaration (general)252 催税单tax demand253 禁运货物许可证embargo permit254 海关转运货物报关单goods declaration for customs transit255 TIF国际铁路运输报关单TIF form256 TIR国际公路运输报关单TIR carnet257 欧共体海关转运报关单EC carnet258 EUR1欧共体原产地证书EUR 1 certificate of origin259 暂准进口海关文件ATA carnt260 欧共体统一单证single administrative document261 海关一般回复general response (Customs)262 海关公文回复document response (Customs)263 海关误差回复error response (Customs)264 海关一揽子回复packae response (Customs)265 海关计税／确认回复tax calculation ／confirmation response (Customs)266 配额预分配证书quota prior allocation certificate267 最终使用授权书end use authorization268 政府合同government contract269 进口统计报表statistical document, import270 跟单信用证开证申请书application for documentary credit 271 先前海关文件／报文previous Customs document／message。
药店通用机打发票
天津市国家税务局关于启用天津市医保定点零售药店通用机打发票的公告天津市国家税务局公告2011年第3号为加强我市基本医疗保险药品定点零售药店（以下简称医保定点药店）的发票管理，根据《国家税务总局关于印发〈全国普通发票简并票种统一式样工作实施方案〉的通知》（国税发〔2009〕142号）精神，自2011年10月15日起，在全市启用“天津市医保定点零售药店通用机打发票”（以下简称“医保发票”）。
现将有关事项公告如下：一、“医保发票”适用于取得天津市人力资源和社会保障局颁发的“天津市基本医疗保险定点零售药店资格证”，与基本医疗保险经办机构签订医保服务协议、建立医疗保险费用结算关系的医保定点药店，在我市范围内销售药品或其他商品收取款项时使用。
二、“医保发票”为平推式机打三联，第一联发票联，印色为棕色；第二联记账联，印色为绿色；第三联社保报核联，印色为黑色。
发票规格为210mm×139.7mm，发票联采用45克无碳彩纤防伪纸，发票工本费为0.30元/份。
三、医保定点药店初次办理发票票种核定和领购“医保发票”手续时，除按照《中华人民共和国发票管理办法》及其实施细则要求提供的资料外，还应提供“天津市基本医疗保险定点零售药店资格证”复印件，并出示医保服务协议。
四、实行汇总纳税的连锁经营单位所属分支机构的医保定点药店，由总机构统一办理领购“医保发票”手续。
总机构应建立、健全各分支机构“医保发票”领、用、存及开票电子数据汇总报送等管理制度。
五、医保定点药店应按天津市国家税务局《采集普通发票信息接口规范》的要求，自行开发、选用开票软件，或修改现有的开票软件，并将开票软件程序说明资料报主管国税机关备案。
六、医保定点药店在申报期内要随同纳税申报向主管国税机关报送（上传）申报所属期内已开具的“医保发票”电子数据。
七、对领取个体工商户营业执照的医保定点零售药店，国税机关采用查账征收方式征收税款，不实行定期定额征收方式。