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税收英语词汇
税务专用英语词汇
State?Administration?for?Taxation?国家税务总局
??Local?Taxation?bureau?地方税务局
?Business?Tax?营业税
?Individual?Income?Tax?个人所得税
?Income?Tax?for?Enterprises企业所得税
?Income?Tax?for?Enterprises?with?Foreign?Investment?and?Foreign?Enterprises外商投资企业和外国企业所得税
?tax?returns?filing?纳税申报
?taxes?payable?应交税金
?the?assessable?period?for?tax?payment?纳税期限
?the?timing?of?tax?liability?arising?纳税义务发生时间
?consolidate?reporting?合并申报
?the?local?competent?tax?authority?当地主管税务机关
?the?outbound?business?activity?外出经营活动
?Tax?Inspection?Report?纳税检查报告
?tax?avoidance?逃税
?tax?evasion?避税
?tax?base?税基
?refund?after?collection?先征后退
?withhold?and?remit?tax?代扣代缴
?collect?and?remit?tax?代收代缴
?income?from?authors?remuneration?稿酬所得
?income?from?remuneration?for?personal?service?劳务报酬所得
?income?from?lease?of?property?财产租赁所得
?income?from?transfer?of?property?财产转让所得
?contingent?income?偶然所得
?resident?居民
?non-resident?非居民
?tax?year?纳税年度
??temporary?trips?out?of?临时离境
?flat?rate?比例税率
?withholding?income?tax?预提税
?withholding?at?source?源泉扣缴
?State?Treasury?国库
?tax?preference?税收优惠
?the?first?profit-making?year?第一个获利年度
?refund?of?the?income?tax?paid?on?the?reinvested?amount?再投资退税
?export-oriented?enterprise?出口型企业
?technologically?advanced?enterprise?先进技术企业
Special?Economic?Zone?经济特区
tax exemption 免税 Tax Exemption Certificate 免税证明书
tax heldover 延缓缴纳的税款 tax holiday 免税期 tax in default 拖欠税款
tax investigation税务调查 tax liability 纳税责任;税务负担
tax payable应缴税款
body corporate 法团;法人团体
保护关税(Protective Tariff) 保税制度(Bonded System) 布鲁塞尔估价定义(Brussels Definition of Value BDV) 差别关税(Differential Duties) 差价关税(Variable Import Levies) 产品对产品减税方式(Product by Product Reduction of Tariff)
超保护贸易政策(Policy of Super-protection) 成本(Cost) 出厂价格(Cost Price) 初级产品(Primary Commodity) 初级产品的价格(The Price of Primang Products) 出口补贴(Export Subsidies)
出口退税(Export Rebates)
从量税(Specific Duty) 从价(Ad Valorem) 从价关税(Ad Valorem Duties)
反补贴税(Counter Vailing Duties) 反倾销(Anti-Dumping) 反倾销税(Anti-dumping Duties) 关税(Customs Duty)
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