税务专用英语词汇.docx

税务专用英语词汇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资本税美按资本额稽征英指资本利得税和资本转让税（=【缩】CTT）英资本转让税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 美公司税后利润（额）/公司税后收益（额）Corporate Profits Before Taxes 美公司税前利润（额）/公司税前收益（额）Corporation Tax Act美公司税法Corporation Tax Rate公司税税率Deferred Income Tax递延所得税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（=【缩】f. i. t.）美免付所得税Free of Income TaxImport 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IncomeTaxPayable应付所得税IncomeTaxPrepaid预交所得税Income Tax Rate 所得税率IncomeTaxReturn所得税申报表Income Tax Surcharge 所得附加税Income Tax Withholding 所得税代扣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 美继承税/遗产税/遗产继承税Investment Tax Credit （=【缩】ITC/L T.C ）美投资税款减除额/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美繁杂捐税/小额消费品税Payroll Tax 工薪税/工资税/美工薪税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 TaxExemption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ProgressiveIncome Tax 累进所得税/累退所得税ProgressiveIncome Tax rate 累进所得税率ProgressiveTax 累进税ProgressiveTax 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Tax Administration 税务管理Tax Audit税务审计/税务稽核Tax Authority 税务当局Tax Benefit 美纳税利益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 美税款扣除数/税款减除数Tax Deductible Expense 税收可减费用Tax Deductions 美课税所得额扣除数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TaxRebate（出口）退税TaxRefund退还税款TaxReturn税款申报书/纳税申报表TaxSavings税金节约额TaxWithheld扣缴税款/已预扣税款TaxYear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 美预扣所得税/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