2015年注会会计师考试复习资料英语班课件讲义下载2015年注会会计师考试复习资料英语班课件讲义下载.doc

一、增值税常用英文术语和英文条款 （二）增值税常用条款的相关英文表达 1.增值税暂行条例规定的免征增值税的项目： The following items shall be exempt from VAT： （1）农业生产者销售的自产农业产品； Self-produced agricultural products sold by agricultural producers； （2）避孕药品和用具； Contraceptive medicines and device； （3）古旧图书 Antique books； （4）直接用于科学研究、科学试验和教学的进口仪器、设备； Importation of instruments and equipment directly used in scientific research， experiment and education； （5）外国政府、国际组织无偿援助的进口物资和设备； Importation of materials and equipment from foreign governments and international organizations as assistance free of charge； （6）由残疾人组织直接进口供残疾人专用的物品； Articles imported directly by organizations for the disabled for special use by the disabled； （7）销售的自己使用过的物品。 Sale of goods which have been used by the sellers. 2.十项视同销售行为的英文表达 单位或个体经营者的下列行为，视同销售货物： The following activities of units or individual operators shall be deemed as sales of goods: （1）将货物交付他人代销；Consignment of goods to others for sale; （2）销售代销货物；Sale of goods under consignment; （3）设有两个以上机构并实行统一核算的纳税人，将货物从一个机构移送其他机构用于销售，但相关机构设在同一县（市）的除外； Transfer of goods from one establishment to other establishments for sale by a taxpayer that maintains two or more establishments and adopts consolidated accounting, unless the relevant establishments are maintained in the same county （or city）; （4）将自产或委托加工的货物用于非应税项目； Application of self-produced or processed goods to produce non-taxable items; （5）将自产、委托加工的货物用于集体福利或个人消费； Use of self-produced or processed goods for collective welfare or personal consumption; （6）将自产、委托加工或购买的货物作为投资，提供给其他单位或个体经营者； Provision of self-produced, processed or purchased goods to other units or individual operators as investments; （7）将自产、委托加工或购买的货物分配给股东或投资者； Distribution of self-produced, processed or purchased goods to shareholders or investors; （8）将自产、委托加工或购买的货物无偿赠送他人。 Giving out self-produced, processed or purchased goods to others as free gifts. （9）向其他单位或者个人无偿提供交通运输业、邮政业和部分现代服务业，但以公益活动为目的或者以社会公众为对象的除外；（新增） Providing free transportation, postal services and partial the modern service