税务方面专业词汇

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1、税务方面专业词汇 中英对照 字母表顺序排列 Accruedtax应计未付税款Across-the-boardtaxcut全面减税Additiontax追加税Adjudicationoftax税收裁定Administrativecharges行政性收费After-taxincome税后所得Agriculturaltax农业税Allowanceforincometax所保税减免Amountwithheld扣缴税额Animalslaughtertax屠宰税Annualtaxpayablereport年度纳税申报表Anti-e

2、vasionmeasures反逃税措施Appeal税务申诉Assess估价Assessmentpercentage估价率Assessmentratio征税比率Assessment查定税款Authorizedtaxcollection税收代征Authorizedtaxwithholdingandcollection税收代后代缴Averageratoftax平均税率Backpayment补交拖欠税款Blanketexemption全部免税Bonustax奖金税Businesstax营业税Cascadingtaxation重

3、复征税Categoryoftaxes税种Certificateofcompliance税款缴款证明书Certificateoftaxpayment完税证Collectedamount征税额Collectionoftaxbeforepurchasing先征后购Compositeassessableprice组成计税价格Compositevalue组成计税价格Consolidatedincometax汇总所得税Copyrightroyalties版税Corporateincometax企业所得税Creditforgiftt

4、ax赠与税抵免Creditable准予抵扣Cultivatedlandusetax耕地占用税Currenttaxableyear本纳税年度Dateoftaxlevied纳税日期Daysofpayingtax缴税日Declaration纳税申报Deductibles扣除额Deductionatpurchase购进扣除法Deferredtaxes递延税款Deficiencyletter补税通知Deficiency欠税Defraudrevenue偷税Delinquenttax滞纳税款Delinquenttaxpayer拖欠税

5、款者Deterrenttax惩罚性税收Directtax直接税Drawback/exporttaxrebate出口退税Dueltaxation双重税Effectivetaxrate实际税率Enhancepublicawarenessoftaxliability增强纳税意识Entertainmenttax娱乐税Evasionandavoidance逃税与避税Excisetax消费税Excise-man/exciseofficer/taxcollector税务员Factorytax出厂税Fairnessintaxburde

6、n-sharing公平税负Falsedeclaration虚报税额Feasttax筵席税Franchisetax特许经营税Gifttax/endowmenttax赠与税Harshduties苛捐杂税Hiddentax价内税Incometax所得税Indirecttax间接税Inheritancetax遗产税InputVAT进项税额Interestandpenaltiesreceivableontax应收欠税利息与罚款Interestequalizationtax利息平衡税Interestontaxunderpaidor

7、postponed欠缴或滞纳税款利息InternalRevenueService(美国)国家税务局Internalrevenue国内税收Investmentallowance投资减免Invoicecopy发票联Invoice发票Irregulartax杂税Itemsdeductibleandcorrespondinglimit扣除项目和列支标准Jurisdictionofboundary地域管辖权Jurisdictionofinhabitant居民管辖权Landappreciationtax土地增值税Latepayme

8、ntpenalties滞纳金LawonTaxCollectionandAdministration《税收征收管理法》Legaltaxrate法定税率Livestocktradingtax牲畜交易税Localtax地方税；地税Losscarryback亏损移前扣税Losscarryforward亏损移后扣税Lossrelief亏损减