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ID:40645607
大小:31.50 KB
页数:5页
时间:2019-08-05
《税务专用词汇》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、税务专用词汇StateAdministrationforTaxation国家税务总局LocalTaxationbureau地方税务局 BusinessTax营业税 IndividualIncomeTax个人所得税 IncomeTaxforEnterprises企业所得税IncomeTaxforEnterpriseswithForeignInvestmentandForeignEnterprises外商投资企业和外国企业所得税 taxreturnsfiling纳税申报 taxespayable应交税金 theassessableperiod
2、fortaxpayment纳税期限 thetimingoftaxliabilityarising纳税义务发生时间 consolidatereporting合并申报 thelocalcompetenttaxauthority当地主管税务机关 theoutboundbusinessactivity外出经营活动 TaxInspectionReport纳税检查报告 taxavoidance逃税 taxevasion避税 taxbase税基 refundaftercollection先征后退 withholdandremit
3、tax代扣代缴 collectandremittax代收代缴 incomefromauthorsremuneration稿酬所得 incomefromremunerationforpersonalservice劳务报酬所得 incomefromleaseofproperty财产租赁所得 incomefromtransferofproperty财产转让所得 contingentincome偶然所得 resident居民 non-resident非居民 taxyear纳税年度 temporarytripsoutof临时
4、离境 flatrate比例税率 withholdingincometax预提税 withholdingatsource源泉扣缴 StateTreasury国库 taxpreference税收优惠 thefirstprofit-makingyear第一个获利年度refundoftheincometaxpaidonthereinvestedamount再投资退税 export-orientedenterprise出口型企业 technologicallyadvancedenterprise先进技术企业 SpecialEco
5、nomicZone经济特区税务英语二 incomefromremunerationforpersonalservice劳务报酬所得 incomefromleaseofproperty财产租赁所得 incomefromtransferofproperty财产转让所得 contingentincome偶然所得 taxyear纳税年度 temporarytripsoutof临时离境 flatrate比例税率 withholdingincometax预提税 withholdingatsource源泉扣缴 StateTreas
6、ury国库 taxpreference税收优惠 refundoftheincometaxpaidonthereinvestedamount再投资退税fiscalcharges财务税收valueaddedtax增值税progressivetaxation累进税制graduatedtax累进税incometax所得税landtax地租,地价税excisetax特许权税basisofassessment估税标准taxableincome须纳税的收入taxationsystem税制fiscality检查taxexemption免税taxcollector收税员gene
7、raldeduction一般减免gradeBvehicletax乙种车辆税doubletariff二重税polltax人头税headtax国民税harbortax入港税;港埠税tripletariff三重税国际会计术语英汉对照Account帐户Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流
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