CPA税法常用英语词汇.pdf

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1、1/2税法常用英语词汇1.valueaddedtax增值税2.businesstax营业税3.consumptiontax消费税4.enterpriseincometax企业所得税5.customstax关税6.individualincometax个人所得税7.resourcetax资源税8.urbanandtownshiplandusetax城镇土地使用税9.citymaintenanceandconstructiontax城市维护扩建税10.farmlandoccupationtax耕地占用税11.landappreciationtax土地增值税12.stampta

2、x印花税13.vehicleacquisitiontax车辆购置税14.deedtax契税15.fueltax燃油税16.securitytransactiontax证券交易税17.socialsecuritytax社会保障税18.housepropertytax房产税19.slaughtertax屠宰税20.urbanrealestatetax城市房地产税21.inheritancetax遗产税22.banquettax筵席税23.vehicleandvesselusagetax车船使用税24.vehicleandvessellicenseplatetax车船使用牌照税

3、25.vesseltonnagetax船舶吨税26.agriculturetax农业税27.animalhusbandrytax牧业税28.incometaxonforeignenterprisesandenterpriseswithforeigninvestment外商投资及外国企业所得税29.fixedassetsinvestmentorientationregulationtax固定资产投资方向调节税30.StateAdministrationforTaxation国家税务总局31.LocalTaxationbureau地方税务局32.taxfiling纳税申报/汇

4、算清缴33.taxespayable应交税金34.theassessableperiodfortaxpayment纳税期限35.thetimingoftaxliabilityarising纳税义务发生时间36.consolidatereporting合并申报37.thelocalcompetenttaxauthority当地主管税务机关38.theoutboundbusinessactivity外出经营活动39.TaxInspectionReport纳税检查报告40.taxavoidance避税41.taxevasion逃税42.taxbase税基2/243.refund

5、aftercollection先征后退44.withholdandremittax代扣代缴45.collectandremittax代收代缴46.incomefromauthorsremuneration稿酬所得47.incomefromremunerationforpersonalservice劳务报酬所得48.incomefromleaseofproperty财产租赁所得49.incomefromtransferofproperty财产转让所得50.contingentincome偶然所得51.resident居民52.non-resident非居民53.taxyea

6、r纳税年度54.temporarytripsoutofthecountry临时离境55.flatrate比例税率56.withholdingincometax预提税57.withholdingatsource源泉扣缴58.StateTreasury国库59.taxpreference税收优惠60.thefirstprofit-makingyear第一个获利年度61.refundoftheincometaxpaidonthereinvestedamount再投资退税62.export-orientedenterprise出口型企业63.newandhi-techenterp

7、rise高新技术企业64.SpecialEconomicZone经济特区65.Arm'slengthtransaction独立交易66.Taxincentives税收优惠67.Non-deductibleexpenses不可抵扣的费用68.temporarydifferences暂时性差异69.non-taxableincome非应税收入