授课猜一税务名词.docVIP

授课猜一税务名词 篇一：税收名词 Tax payer 纳税人 Taxable items 税目 Tax rate 税率 Tax computation method 计税方法 Export refund 出口退税 Tax base 计税依据 Tax reduction and exemptions 税收减免 Tax period 纳税期间 Tax payment places 纳税地点 Time limit 纳税期限 Tax administration Tax organization Type of taxes 税种 Provisional Regulations of the People’s Republic of China on Value Added Tax 中华人民共和国增值税暂行条例 Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Value Added Tax 中华人民共和国增值税暂行条例实施细则 Consumption tax 消费税 Business tax 营业税 The income tax on the enterprises with foreign investment and foreign enterprises 外商投资企业和外国企业所得税 Income Tax Law of the People’s Republic of China on Enterprises with Foreign Investment and Foreign Enterprises中华人民共和国外商投资企业和外国企业所得税法 Individual Income Tax 个人所得税 Individual Income Tax Law of the People’s Republic of China 中华人民共和国个人所得税法 Resource tax 资源税 Urban real estate tax 城市房地产税 Urban and township land use tax 城镇土地使用税 Land appreciation tax 土地增值税 Vehicle acquisition tax 车辆购置税 Vehicle and vessel usage license plate tax (VVULPT) 车船使用牌照税 Vessel tonnage tax 船舶吨税 Stamp tax 印花税 Deed tax 契税 Customs duties 关税 Duty payers 关税纳税人 Tariff rates 关税税率 Duty bonded system 保税制度 Special duty 特别关税 Import duty on incoming traveler’s luggage and personal postal articles入境旅客行李物品和个人邮递物品进口税 Dutiable items （进口税）税目 Methods for Levying Import Duty on Incoming Travellers’ Luggage and Personal Postal Articles 关于入境旅客行李物品和个人邮递物品征收进口税办法 Tax collection and administration system 税收征管制度 Tax legislation for execution 税收执法依据 Tax department 税务机关 Tax staff 税务人员 Withholding agents 扣缴义务人 Tax registration 税务登记 Accounting records and vouchers management 帐簿和凭证管理 Administration of invoices 发票管理 Tax report 纳税申报 Tax collection 税款征收 Tax inspection 税务检查 Tax audit and investigation 税务稽查 Legal responsibility 法律责任 Tax Administration and Collection Law of the People’s Republic of China 中华人民共和国税收征收管理法 Tax administrative review 税务行政复议 Review jur