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ID:56768584
大小:74.14 KB
页数:6页
时间:2020-07-08
《财税英语税务专用词汇及税收英语.pdf》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、财税英语-税务专用词汇及税收英语财税英语-税务专用词汇及税收英语对话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tax
2、espayable应交税金theassessableperiodfortaxpayment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with
3、holdandremittax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临时离境flatra
4、te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SpecialEconomicZone经济特区2.税收英语对话――营业
5、税标题:能介绍一下营业税的知识吗TOPIC:Wouldyoupleasegivethegeneralintroductionofthebusinesstax?对话内容:纳税人:我公司马上就要营业了,能介绍一下营业税的知识吗?Taxpayer:mycompanywillbeginbusinesssoon,butIhavelittleknowledgeaboutthebusinesstax.Canyouintroduceit?税务局:尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。Taxofficial:Iwi
6、lltrymybest.Generallyspeaking,thebusinesstaxisleviedonthetaxableservice,thetransferofintangibleassetandsaleoftheimmovablepropertywithinchina.纳税人:什么是应税业务?Taxpayer:whatdoyoumeanbythetaxableservices?税务局:税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务,因为它们要缴增值税。Taxofficial:theyare
7、thedefiniteitemsstipulatedbythelaw,suchasthetransportation,construction,finance,insuranceandthelike.theydonotincludetheprocessing,repairs,andreplacementservices,fortheyaresubjecttothevalueaddedtax.纳税人:不动产好理解,无形资产指什么?Taxpayer:itiseasytounderstandtheimmovableproperty,butw
8、hatdoyoumeanbytheintangibleasset?税务局:指各种专有权,如专利权、专有技术版权、商标等。Taxofficial:itmeanstheroyalties,includepatentright
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