税务专用英语.docVIP

税务词汇　　 营业税：business tax or turnover tax 消费税：excise tax or consumption tax 增值税：value added tax 关税：custom duty 印花税：stamp tax 土地增值税：land appreciation tax or increment tax on land value 个人所得税：individual income tax 企业所得税：income tax on corporate business 外商投资企业所得税：income tax on foreign investment enterprises 城市维护建设税：city maintenance construction tax 资源税：resource tax 房产税：house property tax 土地使用税：land use tax 车船使用税：operation tax of vehicle and ship 耕地占用税：farmland use tax 教育费附加：extra charges of education funds State Administration for Taxation 国家税务总局 Yangzhou Taxation Training College of State Administration of Taxation国家税务总局扬州税务进修学院 Local Taxation bureau 地方税务局 外汇管理局：Foreign Exchange Control Board 海关：customs 财政局：finance bureau 统计局： Statistics Bureau 工商行政管理局： Administration of Industry and Commerce 出入境检验检疫局： Administration for EntryExit Inspection and Quarantine 中国证监会：China Securities Regulatory Commission (CSRS) 劳动和社会保障部：Ministry of Labour and Social Security tax returns filing 纳税申报 tax 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 accountant genaral 会计主任?account balancde 结平的帐户?account bill 帐单?