税收英语词汇

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2024年6月8日发(作者：)

税务专用英语词汇

State Administration for Taxation 国

State Administration for Taxation

国家税务总局

Local Taxation bureau 地方税务局

Local Taxation bureau

地方税务局

Business Tax 营业税

Business Tax

营业税

Individual Income Tax 个人所得税

Individual Income Tax

个人所得税

Income Tax for Enterprises企业所得税

Income Tax for Enterprises with Foreign Investment and Foreign Enter

prises外商投资企业和外国企业所得税

tax returns filing 纳税申报

tax returns filing

纳税申报

taxes payable 应交税金

taxes payable

应交税金

the assessable period for tax payment 纳

the assessable period for tax payment

纳税期限

the timing of tax liability arising 纳税义务发生时间

the timing of tax liability arising

纳税义务发生时间

consolidate reporting 合

consolidate reporting

合并申报

the local competent tax authority 当

the local competent tax authority

当地主管税务机关

the outbound business activity 外

the outbound business activity

外出经营活动

Tax Inspection Report 纳

Tax Inspection Report

纳税检查报告

tax avoidance 逃税

tax avoidance

逃税

tax evasion 避税

tax evasion

避

tax base 税基

tax base

税基

refund after collection 先征后退

refund after collection

先征后退

withhold and remit tax 代

withhold and remit tax

代扣代缴

collect and remit tax 代

collect and remit tax

代收代缴

income from authors remuneration 稿酬所得

income from authors remuneration

稿酬所得

income from remuneration for personal service 劳

income from remuneration for personal service

劳务报酬所得

income from lease of property 财

income from lease of property

财产租赁所得

income from transfer of property 财产转让所得

income from transfer of property

财产转让所得

contingent income 偶然所得

contingent income

偶然所得

resident 居民

resident

居民

non-resident 非居民

non-resident

非居民

tax year 纳税年度

tax year

纳税年度

纳税年度

temporary trips out of 临

temporary trips out of

临时离境

temporary trips out of

flat rate 比例税率

flat rate

比例税率

比例税率

withholding income tax 预提税

withholding income tax

预提税

预提税

withholding at source 源

withholding at source

源泉扣缴

State Treasury 国库

State Treasury

国

tax preference 税

tax preference

税收优惠

the first profit-making year 第一个获利年度

the first profit-making year

第一个获利年度

refund of the income tax paid on the reinvested amount 再投资退税

refund of the income tax paid on the reinvested amount

再投资退税

再投资退税

export-oriented enterprise 出口型企业

export-oriented enterprise

出口型企业

出口型企业

technologically advanced enterprise 先进技术企业

technologically advanced enterprise

先进技术企业

先进技术企业

Special Economic Zone 经

Special Economic Zone

经济特区

tax exemption 

免税

免税

Tax Exemption Certificate 

免税证明书

免税证明书

tax heldover 

延缓缴纳的税款

延缓缴纳的税款

tax holiday 

免税期

免税期

tax in default 

拖欠税款

拖欠税款

拖欠税款

tax investigation

税务调查

税务调查

tax liability 

纳税责任；税务负担

纳税责任；税务负担

tax payable

应缴税款

应缴税款

body corporate 

法团；法人团体

法团；法人团体

保护关税（

Protective Tariff

）

保税制度（

Bonded System

）

布鲁塞尔估价定义（

Brussels Definition of Value BDV

）

差别关税（

Differential Duties

）

差价关税（

Variable Import Levies

）

产品对产品减税方式（

Product by Product Reduction of Tariff

）

超保护贸易政策（

Policy of Super-protection

）

成本

(Cost

）

出厂价格（

Cost Price

）

初级产品（

Primary Commodity

）

本文标签： 纳税所得企业税款税务