税收英语词汇

税务专用英语词汇StateAdministrationforTaxation国家税务总局LocalTaxationbureau地方税务局BusinessTax营业税IndividualIncomeTax个人所得税IncomeTaxforEnterprises企业所得税IncomeTaxforEnterpriseswithForeignInvestmentandForeignEnterprises外商投资企业和外国企业所得税taxreturnsfiling纳税申报taxespayable应交税金theassessableperiodfortaxpayment纳税期限thetimingoftaxliabilityarising纳税义务发生时间consolidatereporting合并申报thelocalcompetenttaxauthority当地主管税务机关theoutboundbusinessactivity外出经营活动TaxInspectionReport纳税检查报告taxavoidance逃税taxevasion避税taxbase税基refundaftercollection先征后退withholdandremittax代扣代缴collectandremittax代收代缴incomefromauthorsremuneration稿酬所得incomefromremunerationforpersonalservice劳务报酬所得incomefromleaseofproperty财产租赁所得incomefromtransferofproperty财产转让所得contingentincome偶然所得resident居民non-resident非居民taxyear纳税年度temporarytripsoutof临时离境flatrate比例税率withholdingincometax预提税withholdingatsource源泉扣缴StateTreasury国库taxpreference税收优惠thefirstprofit-makingyear第一个获利年度refundoftheincometaxpaidonthereinvestedamount再投资退税export-orientedenterprise出口型企业technologicallyadvancedenterprise先进技术企业SpecialEconomicZone经济特区taxexemption免税TaxExemptionCertificate免税证明书taxheldover延缓缴纳的税款taxholiday免税期taxindefault拖欠税款taxinvestigation税务调查taxliability纳税责任；税务负担taxpayable应缴税款bodycorporate法团；法人团体保护关税（ProtectiveTariff）保税制度（BondedSystem）布鲁塞尔估价定义（BrusselsDefinitionofValueBDV）差别关税（DifferentialDuties）差价关税（VariableImportLevies）产品对产品减税方式（ProductbyProductReductionofTariff）超保护贸易政策（PolicyofSuper-protection）成本(Cost）出厂价格（CostPrice）初级产品（PrimaryCommodity）初级产品的价格（ThePriceofPrimangProducts）出口补贴（ExportSubsidies）出口退税（ExportRebates）从量税（SpecificDuty）从价（AdValorem）从价关税（AdValoremDuties）反补贴税（CounterVailingDuties）反倾销（Anti-Dumping）反倾销税（Anti-dumpingDuties）关税（CustomsDuty）关税和贸易总协定（TheGeneralAgreementOnTariffsAndTrade）关税配额（TariffQuota）自主关税（AutonomousTariff)最惠国税率(TheMost-favoured-nationRateofDuty)优惠税率（PreferentialRate)标题：能介绍一下营业税的知识吗TOPIC:Wouldyoupleasegivethegeneralintroductionofthebusinesstax?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:mycompanywillbeginbusinesssoon,butIhavelittleknowledgeaboutthebusinesstax.Canyouintroduceit?税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。Taxofficial:Iwilltrymybest.Generallyspeaking,thebusinesstaxisleviedonthetaxableservice,thetransferofintangibleassetandsaleoftheimmovablepropertywithinchina.纳税人：什么是应税业务？Taxpayer:whatdoyoumeanbythetaxableservices?税务局：税法有明确的规定。比如交通运输、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。Taxofficial:theyarethedefiniteitemsstipulatedbythelaw,suchasthetransportation,construction,finance,insuranceandthelike.theydonotincludetheprocessing,repairs,andreplacementservices,fortheyaresubjecttothevalueaddedtax.纳税人：不动产好理解，无形资产指什么？Taxpayer:itiseasytounderstandtheimmovableproperty,butwhatdoyoumeanbytheintangibleasset?税务局：指各种专有权，如专利权、专有技术版权、商标等。Taxofficial:itmeanstheroyalties,includepatentright,proprietarytechnology,copyright,trademarkright,andsoon.纳税人：计税收入如何确定？Taxpayer:whataboutthetaxbase?税务局：大多数情况下指全部价款包括价外费用。Taxofficial:inmostcase,itisthetotalconsiderationreceived,includingadditionalfeesandcharges.纳税人：预收的价款也计算在内吗？Taxpayer:doesthatincludetheturnoverreceivedinadvance?税务局：对于无形资产和不动产是这样。Taxofficial:yes,itdoesinthecaseoftransferoftheintangibleassetsorimmovableproperty.纳税人：无偿赠送呐？Taxpayer:andwhataboutthedonation?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。Taxofficial:thedonationistaxableinthecaseoftransferoftheimmovableproperty.Buttheturnoverwillbeassessedbythetaxauthority.纳税人：收款是外币怎么办？Taxpayer:whatcanwedoifwereceiveturnoverintheformofforeigncurrency?税务局：按收入当日或当月一日的汇率换算。Taxofficial:youcantransfertheforeigncurrencyintoReminbiatexchangeratebaseduponeitherthedateorthefirstdayofthemonth,thattheTaxableitemhappened.纳税人：营业税税率是多少？Taxpayer:howaboutthetaxrate?税务局：一般是3%到达5%，娱乐业是5%到20%。Taxofficial:ingeneral,therateisfrom3%to5%,buttheentertainmentisfrom5%to20%.纳税人：您说的对我太有帮助了，谢谢！Taxpayer:whatyouhavesaidisveryhelpful,thankyouAccessionTax财产增值税、财产增益税AdditionalTax附加税AdmissionTax入场税AllowableTaxCredit税款可抵免税／准予扣除税额AmendedTaxReturn修正后税款申报书AnimalSlaughterTax动物屠宰税AnnualIncomeTaxReturn年度所得税申报表AssessedTax.估定税额AssessmentofTax税捐估定AssetTax资产税BackTax欠缴税款／未缴税额BusinessTax（工商）营业税／工商税CapitalTax资本税［①美按资本额稽征②英指资本利得税和资本转让税（＝【缩】CTT）英资本转让税CapitalTransferTax资本转移税／资本过户税CompanyIncomeTax/CompanyTax公司所得税CorporateProfitTax/CorporationProfitTax公司利润税／公司利得税CorporateProfitsAfterTaxes美公司税后利润（额）／公司税后收益（额）CorporateProfitsBeforeTaxes美公司税前利润（额）／公司税前收益（额）CorporationTaxAct美公司税法CorporationTaxRate公司税税率DeferredIncomeTax递延所得税DeferredIncomeTaxLiability递延所得税负债DeferredTax递延税额／递延税额DevelopmentTax开发税／发展税DirectTax直接税DividendTax股利税／股息税EarningsAfterTax（＝【缩】EAT）(纳)税后盈利／（纳）税后收益（额）EarningsBeforeInterestandTax（＝【缩】EBIT）缴付息税前收益额／息税前利润EffectiveTaxRate实际税率EmploymentTax就业税／职业税／雇用税EntertainmentTax娱乐税／筵席捐EstateTax遗产税EstimatedIncomeTaxPayable估计应付所得税／预估应付所得税EstimatedTax估计税金ExchangeTax外汇税ExciseTax①［国内］税／［国内］货物税②营业税／执照税ExportTax出口税ExportTaxRelief出口税额减免FactoryPayrollTaxes工厂工薪税FactoryTax［产品］出厂税FineforTaxOverdue税款滞纳金FineonTaxMakeup补税罚款FranchiseTax特许经营税／专营税FreeofIncomeTax（＝【缩】f.i.t.）美免付所得税ImportTax进口税IncomeBeforeInterestandTax利息前和税前收益IncomeAfterTaxes税后收益／税后利润IncomeTax（【缩】＝IT）所得税IncomeTaxBenefit所得税可退税款IncomeTaxCredit所得税