税务专用英语

税务词汇营业税：businesstaxorturnovertax消费税：excisetaxorconsumptiontax增值税：valueaddedtax关税：customduty印花税：stamptax土地增值税：landappreciationtaxorincrementtaxonlandvalue个人所得税：individualincometax企业所得税：incometaxoncorporatebusiness外商投资企业所得税：incometaxonforeigninvestmententerprises城市维护建设税：citymaintenanceconstructiontax资源税：resourcetax房产税：housepropertytax土地使用税：landusetax车船使用税：operationtaxofvehicleandship耕地占用税：farmlandusetax教育费附加：extrachargesofeducationfundsStateAdministrationforTaxation国家税务总局YangzhouTaxationTrainingCollegeofStateAdministrationofTaxation国家税务总局扬州税务进修学院LocalTaxationbureau地方税务局外汇管理局：ForeignExchangeControlBoard海关：customs财政局：financebureau统计局：StatisticsBureau工商行政管理局：AdministrationofIndustryandCommerce出入境检验检疫局：AdministrationforEntryExitInspectionandQuarantine中国证监会：ChinaSecuritiesRegulatoryCommission(CSRS)劳动和社会保障部：MinistryofLabourandSocialSecuritytaxreturnsfiling纳税申报taxpayable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accountantgenaral会计主任accountbalancde结平的帐户accountbill帐单accountbooks帐accountclassification帐户分类accountcurrent往来帐accountformofbalancesheet帐户式资产负债表accountformofprofitandlossstatement帐户式损益表accountpayable应付帐款accountreceivable应收帐款accountofpayments支出表accountofreceipts收入表accounttitle帐户名称，会计科目accountingyear或financialyear会计年度accountspayableledger应付款分类帐accept受理accountingsoftware会计核算软件affix盖章applicationletter申请报告applyforreimbursement申请退税applyforahearing申请听证applyfornullifyingthetaxregistration税务登记注销applyforreimbursementoftaxpayment申请退税askfor征求audit审核author’sremuneration稿酬；稿费averment申辩bill/voucher票证bulletin公告bulletinboard公告牌businessIDnumber企业代码businesslicense营业执照callone’snumber叫号carryout/enforce/implement执行check核对checkonthecancellationofthetaxreturn注销税务登记核查checkingthetaxreturns审核申报表citypropertytax城市房地产税company-owned公司自有的conductaninvestigation/investigate调查constructioncontract建筑工程合同]cconsult;consultation咨询consultingservice/advisoryservice咨询服务contact联系contract承包copy复印；副本deduct扣除delayinfilingtaxreturns延期申报（缴纳）税款describe/explain说明document文件；资料examineandapprove审批extendthedeadlineforfilingtaxreturns延期税务申报feedback反馈filetaxreturns(online)（网上）纳税申报fillout/in填写foreign-ownedenterprise外资企业hearing听证ID(identification)工作证`Identicalwiththeoriginal与原件一样IIT(Individualincometax)个人所得税Implementation稽查执行income收入；所得inform/tell告诉informationdesk咨询台inspect稽查inspectionnotice稽查通知书instructions使用说明invoicebook(purchase)发票购领本invoice发票invoicetaxcontrolmachine发票税控机legalperson法人代表letterofsettlementfortaxinspection稽查处理决定书list清单localtaxforeducation教育地方附加费lunchbreakmakeasupplementarypayment补缴makeone’sdebutinhandlingtaxaffairs初次办理涉税事项manuscript底稿materialsofproof举证材料material资料modify修改modifyone’staxreturn税务变更登记NanjingLocalTaxationBureau南京市地方税务局Notice告知nullify注销officebuilding办公楼officestationery办公用品on-the-spotservice上门服务on-the-spottaxinspection上门稽查opinion意见originalvalue原值payanoverduetaxbill补缴税款pay缴纳penalty处罚penaltyfeeforoverduepayment滞纳金penaltyfee罚款personalcontact面谈post/mail/sendsthbymail邮寄procedure/formality手续proofmaterialtobackuptaxreturns税收举证资料purchase购领realestate房产receipt回执;反馈单record记录referencenumber顺序号registeroutwardbusinessadministration外出经营登记relevantmaterialsofproof举证资料rent出租reply/answer答复sellandpayforeignexchange售付汇servicetrade服务业settlement处理settle结算show/present出示specialinvoicebooksofservicetrade服务业发票stamp公章submitawrittenapplicationletter提供书面申请报告supervisionhotline监督电话taxinspectionbureau稽查局taxinspectionpermit税务检查证taxinspection税务稽查taxlaw税法taxofficer办税人taxpayable/taxapplicable应缴税taxpaymentassessment纳税评估taxpaymentreceipt完税凭证taxpayment税款taxrate税率taxreductionorexemption减免税taxregistrationnumber纳税登记号taxregistrationcertificate税务登记证taxregistration税务登记taxrelateddocuments涉税资料taxreturn/taxbill税单taxreturnformsandtheacknowledgementofreceipt申报表回执taxreturns纳税申报表taxvoucher凭证theaccountingsoftware会计核算软件theacknowledgementofreceipt送达回证theapplicationforanincomerefund收入退还清单theauthor’sremuneration稿费thebusinessIDnumber企业代码thecertificateforoutwardbusinessadministration外出经营管理证明thecertificateforexchangeofinvoice换票证thedeadline规定期限theinspectionstatement/report检查底稿thelegalperson法人代表theletterofstatementandaverment陈述申辩书theonlinewebaddressforfillingtaxreturns纳税申报网络地址thepenaltyfeefortheoverduetaxpayment税款滞纳金thepenaltynotice处罚告知书therealestate房产theregistrationnumberofthetaxreturns纳税登记号thespecialinvoiceofservicetrade服务业专用发票thespecialnationwidespecialinvoicestamp发票专