常用税收词汇

常见税收英语单词

时间：2006-11-06 来源：团委访问量：字体: [大中小] (双击滚屏) ｜保护视力色：

税（款） Tax

预交所得税Advance payment income tax

税制 Tax system

纳税义务 Tax liability

税收政策 Tax policy

应付税金 Tax due

税收法规 Tax code

偷税 Dodge tax

税收等级 Tax bracket

漏税 Evasion fiscal

税法 Tax law

逃税 Evasion of tax

所得税法 Income tax law

滞纳金 (1)Delay charge (2)Surcharge for over due tax payment

税务局 (1)Tax bureau (2)Taxation office

罚款 Amercement

税务机关 Tax authorities

税务罚款 Tax penalty

征税 (1)Tax collection (2)Taxation

税务会计 Tax accounting

应征税款 Tax accrued

营业税 (1) Business tax (2) excise tax (3)tax on business

应征税货物Dutiable goods

消费税 Expenditure taxes

税率 Tax rate

增值税 (1) Tax on added value (2)Value Added Tax (VAT)

应计税金 Tax accruals

牌照税（1）License tax (2)plate tax

报送纳税申请表Submit a tax return

货物税 Commodity tax

缴税支款书Tax-memo

商品流通税Commodity circulation tax

纳税凭证 Tax payment receipt

加工税 Processing tax

纳税单据 Tax invoice

累进税 Progressive tax

完税凭证 Duty-paid proof

累进所得税Graduated income tax

课税年度 taxable years

建筑税 Tax on construction

纳税日期 Date of tax levied

房地产税 Building and land taxes

纳税人 (1) tax bearer(2) rate payer

城市建设税City planning tax

多缴税款 Tax overpaid

所得税 Income tax

退税 (1)drawback from duties paid(2)refund of

关税（海关）Customs

申请退还税金Application for drawback

附加税 Additional tax

应退税款 Refundable tax

资源税 Resource tax

退税通知书Notice of refund

采掘税 Severance tax

减税 (1) tax reduction (2)tax cut

养路税 Highway maintenance tax

免税品 Non-dutiable goods

销售税 Tax on sales

减免税 Tax reliefs

消费税 Tax on consumption

免税 (1)tax free (2)duty free

资产税 Tax on captital

免收税款 Waive duty

财产税 Property tax

税收减让 (1) tax concession(2)tax abatement

固定资产税Fix assets tax

免税货物 Duty free goods

奢侈税 Tax on superfluity

进口免税 Exemption from duty

个所得税Personal incom人e tax

免税期 Tax holiday

应缴所得税Income tax payable

印花税票 Adhesive revenue stamp

应纳税工资额taxable salary

贴用印花 Affix revenue stamps

暂定税金 Tentative tax

保税货物 Goods in bonds

税务员（1）tax staff (2)tax gather[/hide]

国家高新技术产业开发区税收政策的规定

来源：爱思英语学习网日期：2008-12-28 阅读369 次作者:Ben 评论0条划词已启用进入论

坛投稿

国家高新技术产业开发区税收政策的规定

Regulations on the Tax Policy for the National New and High

Technology Industries Parks

第一条为促进我国高新技术产业的健康发展，进一步推动高新技术产业开发区建设，制定本规定。

Article 1 These Regulations here under are formulated with a view of promoting the healthy development of new and high technology industries of our country and further boosting the construction of new and high technology industries parks.

第二条本规定的适用范围，限于经国务院批准设立的高新技术产业开发区（以下简称开发区）内被认定的高新技术企业（以下简称开发区企业）。

Article 2 These Regulations shall apply only to the ratified new and high technology enterprises (hereinafter referred to as the enterprises in parks) in new and high technology industries parks (hereinafter referred to as the parks) approved by the State Council.

第三条开发区和开发区企业的认定条件和标准，高新技术及其产品的范围，按国家科委制定的统一规定执行。

Article 3 The ratification requirements and standards for the Parks and the enterprises in parks as well as new and high technologies and the products thereof shall be handled according to the unified regulations formulated by the State Science and Technology Commission.

第四条开发区企业从被认定之日起，减按15％的税率征收所得税。

Article 4 The income tax of enterprise in parks shall be levied at a reduced rate of 15 per cent from the date of their ratification.

第五条开发区企业出口产品的产值达到当年总产值70％以上的，经税务机关核定，减按10％的税率征收所得税。

Article 5 The exportation of enterprises in Parks amounts to 70 per cent or more of its total output value of the year, the income tax shall be levied at a reduced rate of 10 per cent after being examined and approved by the tax authorities.

第六条新办的开发区企业，经企业申请，税务机关批准，从投产年度起，二年内免征所得税。

Article 6 A newly-established enterprise in parks may, upon approval by the tax authorities of an application filed by the enterprise, be exempted from income tax in the first two years since being put into operation.

对新办的中外合资经营的开发区企业，合营期在十年以上的，经企业申请税务机关批准，可从开发获利年度起，头二年免征所得税。

While a newly-established enterprise in parks using Chinese and foreign