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1、
稅法常用英語詞匯
1.value added tax 增值稅
2.business tax 營業(yè)稅
3.consumption tax 消費稅
4.enterprise income tax 企業(yè)所得稅
5.customs tax 關(guān)稅
6.individual income tax 個人所得稅
7.resource tax 資源稅
8.urban and township land use tax 城鎮(zhèn)土地使用稅
9.city maintenance and construction tax 城市維護(hù)擴建稅
10.
2、farmland occupation tax 耕地占用稅
11.land appreciation tax 土地增值稅
12.stamp tax 印花稅
13.vehicle acquisition tax 車輛購置稅
14.deed tax 契稅
15.fuel tax 燃油稅
16.security transaction tax 證券交易稅
17.social security tax 社會保障稅
18.house property tax 房產(chǎn)稅
19.slaughter tax 屠宰稅
20.urban real estate tax 城市房地產(chǎn)稅
21.
3、inheritance tax 遺產(chǎn)稅
22.banquet tax 筵席稅
23.vehicle and vessel usage tax 車船使用稅
24.vehicle and vessel license plate tax 車船使用牌照稅
25.vessel tonnage tax 船舶噸稅
26.agriculture tax 農(nóng)業(yè)稅
27.animal husbandry tax 牧業(yè)稅
28.income tax on foreign enterprises and enterprises with foreign investment 外商投資及外國企業(yè)所得稅
4、
29.fixed assets investment orientation regulation tax 固定資產(chǎn)投資方向調(diào)節(jié)稅
30.State Administration for Taxation 國家稅務(wù)總局
31.Local Taxation bureau 地方稅務(wù)局
32.tax filing 納稅申報/匯算清繳
33.taxes payable 應(yīng)交稅金
34.the assessable period for tax payment 納稅期限
35.the timing of tax liability arising 納稅義務(wù)發(fā)生時間
5、36.consolidate reporting 合并申報
37.the local competent tax authority 當(dāng)?shù)刂鞴芏悇?wù)機關(guān)
38.the outbound business activity 外出經(jīng)營活動
39.Tax Inspection Report 納稅檢查報告
40.tax avoidance 避稅
41.tax evasion 逃稅
42.tax base稅基
43.refund after collection 先征后退
44.withhold and remit tax 代扣代繳
45.collect and remit tax代
6、收代繳
46.income from authors remuneration 稿酬所得
47.income from remuneration for personal service 勞務(wù)報酬所得
48.income from lease of property 財產(chǎn)租賃所得
49.income from transfer of property 財產(chǎn)轉(zhuǎn)讓所得
50.contingent income 偶然所得
51.resident 居民
52.non-resident 非居民
53.tax year 納稅年度
54.temporary trips out
7、of the country 臨時離境
55.flat rate 比例稅率
56.withholding income tax 預(yù)提稅
57.withholding at source源泉扣繳
58.State Treasury 國庫
59.tax preference 稅收優(yōu)惠
60.the first profit-making year 第一個獲利年度
61.refund of the income tax paid on the reinvested amount 再投資退稅
62.export-oriented enterprise 出口型企業(yè)
63.new and hi-tech enterprise 高新技術(shù)企業(yè)
64.Special Economic Zone 經(jīng)濟特區(qū)
65.Arm's length transaction 獨立交易
66.Tax incentives 稅收優(yōu)惠
67.Non- deductible expenses 不可抵扣的費用
68.temporary differences 暫時性差異
69.non-taxable income 非應(yīng)稅收入
燃行業(yè)未來之希望 當(dāng)人才培養(yǎng)之責(zé)任 2
注冊會計師考試 綜合階段 英語 稅法常用詞匯 北注協(xié)版
