2022年税收英语词汇 .pdf
税务专用英语词汇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 非居民精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 1 页，共 10 页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tax exemption 免税Tax Exemption Certificate 免税证明书tax heldover 延缓缴纳的税款tax holiday 免税期tax in default 拖欠税款tax investigation税务调查tax liability 纳税责任；税务负担tax payable应缴税款body corporate 法团；法人团体保护关税 Protective Tariff保税制度 Bonded System布鲁塞尔估价定义Brussels Definition of Value BDV差异关税 Differential Duties差价关税 Variable Import Levies产品对产品减税方式Product by Product Reduction of Tariff超保护贸易政策Policy of Super-protection成本 (Cost 出厂价格 Cost Price 初级产品 Primary Commodity精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 2 页，共 10 页初级产品的价格The Price of Primang Products出口补贴 Export Subsidies出口退税 Export Rebates从量税 Specific Duty 从价 Ad Valorem 从价关税 Ad Valorem Duties反补贴税 Counter Vailing Duties反倾销 Anti-Dumping反倾销税 Anti-dumping Duties关税 Customs Duty 关税和贸易总协定The General Agreement On Tariffs And Trade关税配额 Tariff Quota 自主关税 Autonomous Tariff) 最惠国税率 (The Most-favoured-nation Rate of Duty) 优惠税率 Preferential Rate) 标题：能介绍一下营业税的知识吗TOPIC: Would you please give the general introduction of the business tax? 对话内容：纳税人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it? 税务局：尽我所能吧！一般地说，提供给税业务、转让无形资产和出卖不动产都要交纳营业税。Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china . 纳税人：什么是应税业务？Taxpayer: what do you mean by the taxable services? 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 3 页，共 10 页税务局：税法有明确的规定。比方交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。Tax official: they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax. 纳税人：不动产好理解，无形资产指什么？Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset? 税务局：指各种专有权，如专利权、专有技术版权、商标等。Tax official: it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on. 纳税人：计税收入如何确定？Taxpayer: what about the tax base? 税务局：大多数情况下指全部价款包括价外费用。Tax official: in most case, it is the total consideration received, including additional fees and charges. 纳税人：预收的价款也计算在内吗？Taxpayer: does that include the turnover received in advance? 税务局：对于无形资产和不动产是这样。Tax official: yes, it does in the case of transfer of the intangible assets or immovable property . 纳税人：无偿赠送呐？Taxpayer: and what about the donation? 税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority. 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 4 页，共 10 页纳税人：收款是外币怎么办？Taxpayer: what can we do if we receive turnover in the form of foreign currency? 税务局：按收入当日或当月一日的汇率换算。Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened . 纳税人：营业税税率是多少？Taxpayer: how about the tax rate? 税务局：一般是3%到达 5%，娱乐业是5%到 20%。Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%. 纳税人：您说的对我太有帮助了，谢谢！Taxpayer: what you have said is very helpful, thank you Accession Tax 财产增值税、财产增益税Additional Tax 附加税Admission Tax 入场税Allowable Tax Credit 税款可抵免税准予扣除税额Amended Tax Return 修正后税款申报书Animal Slaughter Tax 动物屠宰税Annual Income Tax Return 年度所得税申报表Assessed Tax. 估定税额Assessment of Tax 税捐估定Asset Tax 资产税Back Tax 欠缴税款未缴税额Business Tax 工商营业税工商税Capital Tax 资本税 按资本额稽征指资本利得税和资本转让税【缩】CTT资本转让税Capital Transfer Tax 资本转移税资本过户税Company Income Tax / Company Tax 公司所得税Corporate Profit Tax / Corporation Profit Tax 公司利润税公司利得税Corporate Profits After Taxes 公司税后利润额公司税后收益额Corporate Profits Before Taxes 公司税前利润额公司税前收益额Corporation Tax Act 公司税法Corporation Tax Rate 公司税税率Deferred Income Tax 递延所得税精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 5 页，共 10 页Deferred Income Tax Liability 递延所得税负债Deferred Tax 递延税额递延税额Development Tax 开发税发展税Direct Tax 直接税Dividend Tax 股利税股息税Earnings After Tax 【缩】 EAT (纳)税后盈利纳税后收益额Earnings Before Interest and Tax 【缩】 EBIT 缴付息税前收益额息税前利润Effective Tax Rate 实际税率Employment Tax 就业税职业税雇用税Entertainment Tax 娱乐税筵席捐Estate Tax 遗产税Estimated Income Tax Payable 估计应付所得税预估应付所得税Estimated Tax 估计税金Exchange Tax 外汇税Excise Tax 国内税国内货物税营业税执照税Export Tax 出口税Export Tax Relief 出口税额减免Factory Payroll Taxes 工厂工薪税Factory Tax 产品出厂税Fine for Tax Overdue 税款滞纳金Fine on Tax Makeup 补税罚款Franchise Tax 特许经营税专营税Free of Income Tax 【缩】 f.i.t. 免付所得税Import Tax 进口税Income Before Interest and Tax 利息前和税前收益Income After Taxes 税后收益税后利润Income Tax 【缩】 IT所得税Income Tax Benefit 所得税可退税款Income Tax Credit 所得税税额抵免Income Tax Deductions 所得税扣款所得税减除额Income Tax Exemption 所得税免除额Income Tax Expense 所得税费用Income Tax Law 所得税法Income Tax Liability 所得税负债Income Tax on Enterprises 企业所得税Income Tax Payable 应付所得税Income Tax Prepaid 预交所得税Income Tax Rate 所得税率Income Tax Return 所得税申报表Income Tax Surcharge 所得附加税Income Tax Withholding 所得税代扣精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 6 页，共 10 页Increment Tax Tax on Value Added 增值税Individual Income Tax Return 个人所得税申报表Individual Tax 个人税Inheritance Tax 继承税遗产税遗产继承税Investment Tax Credit 【缩】 ITC/I.T.C. 投资税款减除额投资税款宽减额投资减税额Liability for Payroll Taxes 应付工薪税Local Tax / Rates 地方税Luxury Tax 奢侈品税Marginal Tax Rate 边际税率Notice of Tax Payment 缴税通知纳税通知书Nuisance Tax 繁杂捐税小额消费品税Payroll Tax 工薪税工资税工薪税Payroll Tax Expense 工薪税支出工资税支出Payroll Tax Return 工薪所得税申报书工资所得税申报书Personal Income Tax 个人所得税Personal Income Tax Exemption 个人所得税免除Personal Tax 对人税个人税直接税Prepaid Tax 预付税捐Pretax Earnings 税前收益税前盈余税前盈利Pretax Income 税前收入税前收益税前所得Pretax Profit 税前利润Product Tax 产品税Production Tax 产品税生产税Profit Tax 利得税利润税Progressive Income Tax 累进所得税累退所得税Progressive Income Tax rate 累进所得税率Progressive Tax 累进税Progressive Tax Rate 累进税率Property Tax 财产税Property Tax Payable 应付财产税Property Transfer Tax 财产转让税Rate of Taxation Tax Rate 税率Reserve for Taxes 税捐准备金纳税准备金Retail Taxes 零售税Sales Tax 销售税营业税Tax Accountant 税务会计师Tax Accounting 税务会计Tax Accrual Workpaper 应计税金计算表Tax Accruals 应计税金应计税款Tax Accrued / Accrued Taxes 应计税收精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 7 页，共 10 页Tax Administration 税务管理Tax Audit 税务审计税务稽核Tax Authority 税务当局Tax Benefit 纳税利益Tax Benefit Deferred 递延税款抵免Tax Bracket 税收等级税别税阶税档Tax Collector 收税员Tax Credits 税款扣除数税款减除数Tax Deductible Expense 税收可减费用Tax Deductions 课税所得额扣除数Tax Due 到期应付税款Tax Evasion 逃税漏税偷税Tax Exemption / Exemption of Tax/ Tax Free 免税额Tax Law 税法Tax Liability 纳税义务Tax Loss 纳税损失税损Tax on Capital Profit 资本利得税资本利润税Tax on Dividends 股息税红利税Tax Payment 支付税款纳税Tax Penalty 税务罚款Tax Rate Reduction 降低税率Tax Rebate 出口退税Tax Refund 退还税款Tax Return 税款申报书纳税申报表Tax Savings 税金节约额Tax Withheld 扣缴税款已预扣税款Tax Year 课税年度纳税年度Taxable 可征税的应纳税的Taxable Earnings 应税收入Taxable Income 【缩】 TI可征税收入额应课税所得额应课税收益额Taxable Profit 应课税利润Taxation Guideline 税务方针税务指南Taxes Payable 应缴税金，应付税款Tax-exempt Income 免税收入免税收益免税所得Tax-free Profit 免税利润Taxpayer 纳税人Transaction Tax 交易税流通税Transfer Tax 转让税过户税交易税Turnover Tax 周转税交易税Undistributed Taxable Income 未分配课税所得未分配应税收益Untaxed Income 未纳税所得未上税收益精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 8 页，共 10 页Use Tax 使用税Value Added Tax 【缩】 VAT 增值税Wage Bracket Withholding Table 工新阶层扣税表Withholding Income Tax 预扣所得税代扣所得税Withholding of Tax at Source 从源扣缴税款Withholding Statement 扣款清单扣缴凭单Withholding Tax 预扣税款Withholding Tax Form 代扣所得税表English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agents file number 扣缴义务人编码Monetary Unit 金额单位Annual Income Tax Return 年度所得税申报表Asset Tax 资产税Quick calculation deduction 速算扣除数Current Month 本月数Current Year Cumulative Amount 年末累计数VAT on sales 销项税额VAT Refund for exported goods 出口退税Amount transferred out from VAT on purchase 进项税额转出数Transfer out overpaid VAT 转出多交增值税VAT on purchase 进项税额VAT Paid 已交税金Tax reduced and exempted 减免税款VAT payable on domestic sales offset against VAT on purchase for export sales 出口抵减内销商品应纳税额Transfer out unpaid VAT 转出未交增值税Amount not deducted at end of period (represented by a - sign) 期末未抵扣数用 -号反映VAT unpaid 未交增值税Sales return 销售退回Depreciation allowance 折扣与折让Investment income 投资收益精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 9 页，共 10 页Operating expenses 销售营业成本Sales tax 销售税金及附加Total period expenses 期间费用合计Deduction items 扣除项目Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中：工资薪金职工福利费、职工工会经费、职工教育经费Depreciation of fixed assets 固定资产折旧Amortisation on intangible assets and deferred assets 无形资产递延资产摊销Research and development expenses 研究开发费用Entertainment expenses 业务招待费Loss on bad debts 坏账损失Advertising expenditure 广告支出Donations Contributed 捐赠支出Income before tax adjustment 纳税调整前所得Adjustment for additional tax payment纳税调整增加额Interest expense tax payment adjustment amount 利息支出纳税调整额Tax adjustment for contribution expenditure 赞助支出纳税调整额Penalties paid for late late tax payment 罚款、罚金或滞纳金After tax adjusted income 纳税调整后所得Taxable Income 应纳税所得额Applicable tax rate 适用税率Income tax payable 应缴所得税额Less tax paid 减免税额Tax return for stamp tax 印花税纳税申报表Pretax Profit 税前利润Progressive Tax 累进税Tax Audit 税务审计 ;税务稽核Tax Liability 纳税义务Taxable 可征税的 ;应纳税的Taxable Earnings 应收税入Tax-exempt Income 免收税入 ;免收税益 ;免税所得Withholding of Tax at Source 从源扣缴税款Withholding Statement 扣款清单 ;扣缴凭单精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 10 页，共 10 页
