注册会计税法吕鹏英语题突破班讲义.DocVIP

第二部分：字汇 Section II: Glossary 税法 VAT on the importation of goods shall be collected by the customs office on behalf of the tax authorities. 进口货物的增值税由海关代税务机关征收。 general taxpayer 一般纳税人 small-scale taxpayer小规模纳税人 levy [levi] n. v. 征收，征税 Small-scale taxpayers engaged in selling goods or taxable services shall adopt a simplified method for calculating the tax payable on the basis of the sale amount and the levy rates without credit against input tax. 小规模纳税人销售货物或者应税劳务，实行按照销售额和征收率计算应纳税额的简易办法，并不得抵扣进项税额。 tax rate 税率 For taxpayers engaged in the sales of goods or the provision of taxable services, the tax payable shall be the balance of the output tax of the period after deducting the input tax of the period. 纳税人销售货物或者提供应税劳务，应纳税额为当期销项税额抵扣当期进项税额后的余额。 The sales amount shall be the total of all the prices and all other fees receivable from the purchasers by the taxpayer selling goods or taxable services, exclusive of the output tax collected. 销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。 tariff [t?r?f] n.关税，关税表；v.征收关税，定税率 duty [dju?t?] n. 关税 The following amounts of input tax shall be credited against the output tax. 下列进项税额准予从销项税额中抵扣。 creditable amount 扣除额 non-deductible expenses 不可抵扣的费用 exempt [?gzem(p)t; eg-] adj. 被豁免的，被免除的 v. 免除，豁免 n. 免税者，被免除义务者 tax-exempted goods 免税货物 Goods purchased or taxable services used for Non-VAT taxable items, VAT exempt items, collective welfare or individual consumption. 用于非增值税应税项目、免征增值税项目、集体福利或者个人消费的购进货物或者应税劳务 tax exemption or reduction items 免税、减税项目 税法 For taxpayers importing goods, tax payable shall be computed on the basis of the composite assessable price and the tax rates prescribed in the relevant article. 纳税人进口货物，按照组成计税价格和相关条款规定的税率计算应纳税额。 Taxpayers selling goods or taxable services shall issue special VAT invoices to the purchasers who request for special VAT invoices and the sale amounts and output tax shall be separately indicated in the special VAT invoices. 纳税人销售货物或者应税劳务，应当向索取增值税专用发票的购买方开具增值税专用发票，并在增值税专用发票