税务方面专业词汇

Accrued tax 应计未付税款

Across-the-board tax cut 全面减税Addition tax 追加税

Adjudication of tax 税收裁定Administrative charges 行政性收费

After-tax income 税后所得

Agricultural tax 农业税

Allowance for income tax 所保税减免Amount withheld 扣缴税额

Animal slaughter tax 屠宰税

Annual tax payable report 年度纳税申报表Anti-evasion measures 反逃税措施

Appeal 税务申诉

Assess 估价

Assessment percentage 估价率Assessment ratio 征税比率

Assessment 查定税款

Authorized tax collection 税收代征

Authorized tax withholding and collection 税收代后代缴Average rat of tax 平均税率

Back payment 补交拖欠税款

Blanket exemption 全部免税

Bonus tax 奖金税

Business tax 营业税

Cascading taxation 重复征税

Category of taxes 税种

Certificate of compliance 税款缴款证明书

Certificate of tax payment 完税证

Collected amount 征税额

Collection of tax before purchasing 先征后购Composite assessable price 组成计税价格

Composite value 组成计税价格

Consolidated income tax 汇总所得税

Copyright royalties 版税

Corporate income tax 企业所得税Credit for gift tax 赠与税抵免Creditable 准予抵扣

Cultivated land use tax 耕地占用税Current taxable year 本纳税年度Date of tax levied 纳税日期

Days of paying tax 缴税日Declaration 纳税申报

Deductibles 扣除额

Deduction at purchase 购进扣除法Deferred taxes 递延税款

Deficiency letter 补税通知Deficiency 欠税

Defraud revenue 偷税

Delinquent tax 滞纳税款

Delinquent taxpayer 拖欠税款者Deterrent tax 惩罚性税收

Drawback/export tax rebate 出口退税

Duel taxation 双重税

Effective tax rate 实际税率

Enhance public awareness of tax liability 增强纳税意识Entertainment tax 娱乐税

Evasion and avoidance 逃税与避税

Excise tax 消费税

Excise-man/excise officer/ tax collector 税务员Factory tax 出厂税

Fairness in tax burden-sharing 公平税负

False declaration 虚报税额

Feast tax 筵席税

Franchise tax 特许经营税

Gift tax/endowment tax 赠与税

Harsh duties 苛捐杂税

Hidden tax 价内税

Indirect tax 间接税

Inheritance tax 遗产税

Input VAT进项税额

Interest and penalties receivable on tax 应收欠税利息与罚款Interest equalization tax 利息平衡税

Interest on tax underpaid or postponed 欠缴或滞纳税款利息Internal Revenue Service (美国)国家税务局

Internal revenue 国内税收

Investment allowance 投资减免

Invoice copy 发票联

Invoice 发票

Irregular tax 杂税

Items deductible and corresponding limit 扣除项目和列支标准Jurisdiction of boundary 地域管辖权

Jurisdiction of inhabitant 居民管辖权

Land appreciation tax 土地增值税

Late payment penalties 滞纳金

Law on Tax Collection and Administration 《税收征收管理法》Legal tax rate 法定税率

Livestock trading tax 牲畜交易税

Local tax 地方税；地税

Loss carry back 亏损移前扣税

Loss carry forward 亏损移后扣税

Loss relief 亏损减免

Lottery tax 彩票税

Lump-sum exempt amounts 综合免税额

Marginal tax rate 边际税率

Market trading tax 集市交易税

Mark-up 加成征税

Multiple tax system 复合税制

National tax 国税

Negligence penalty 滞纳金

Net profit after tax 税后净利润