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稅務英語詞匯（一）
	發(fā)起人：eging3　　回復數(shù)：1　　瀏覽數(shù)：4959　　最后更新：2022/9/28 3:35:43 by nihaota

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2017/6/15 12:46:17

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eging3

角　　色：管理員
發(fā) 帖數(shù)：1914
注冊時間：2015/7/22

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稅務英語詞匯（一）

營業(yè)稅：business tax or turnover tax

消費稅：excise tax or consumption tax

增值稅：value added tax

關(guān)稅：custom duty

印花稅：stamp tax

土地增值稅：land appreciation tax

個人所得稅：individual income tax

企業(yè)所得稅：income tax on corporate business

外商投資企業(yè)所得稅：income tax on foreign investment enterprises

State Administration for Taxation 國家稅務總局

Yangzhou Taxation Training College of State Administration of Taxation國家稅務總局揚州稅務進修學院

Local Taxation bureau 地方稅務局

Business Tax 營業(yè)稅

Individual Income Tax 個人所得稅

Income Tax for Enterprises企業(yè)所得稅

Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投資企業(yè)和外國企業(yè)所得稅

tax returns filing 納稅申報

taxes payable 應交稅金

the assessable period for tax payment 納稅期限

the timing of tax liability arising 納稅義務發(fā)生時間

consolidate reporting 合并申報

the local competent tax authority 當?shù)刂鞴芏悇諜C關(guān)

the outbound business activity 外出經(jīng)營活動

Tax Inspection Report 納稅檢查報告

tax avoidance 逃稅

tax evasion 避稅

tax base 稅基

refund after collection 先征后退

withhold and remit tax 代扣代繳

collect and remit tax 代收代繳

income from authors remuneration 稿酬所得

income from remuneration for personal service 勞務報酬所得

income from lease of property 財產(chǎn)租賃所得

income from transfer of property 財產(chǎn)轉(zhuǎn)讓所得

contingent income 偶然所得

resident 居民

non-resident 非居民

tax year 納稅年度

temporary trips out of 臨時離境

flat rate 比例稅率

withholding income tax 預提稅

withholding at source 源泉扣繳

State Treasury 國庫

tax preference 稅收優(yōu)惠

the first profit-making year 第一個獲利年度

refund of the income tax paid on the reinvested amount 再投資退稅

export-oriented enterprise 出口型企業(yè)

technologically advanced enterprise 先進技術(shù)企業(yè)

Special Economic Zone 經(jīng)濟特區(qū)

營業(yè)稅：business tax

增值稅：VAT value added tax

消費稅：excise

印花稅：Stamp tax/duty

個人所得稅：personal income tax

城市維護建設稅：city maintenance construction tax

企業(yè)所得稅：corporate/enterprise/business income tax

資源稅：resource tax

土地增值稅：increment tax on land value

房產(chǎn)稅：house property tax

土地使用稅：land use tax

車船使用稅：operation tax of vehicle and ship

耕地占用稅：farmland use tax

教育費附加：extra charges of education funds

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［eging3 于 2017-6-15 12:47:46 編輯過］排版出現(xiàn)問題

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