税务方面专业词汇.docx

税务方面专业词汇.docx

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税务方面专业词汇

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-evasionmeasures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

Creditforgifttax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

Fairnessintaxburden-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

Interestontaxunderpaidorpostponed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

Latepaymentpenalties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亏损减免

Lotterytax彩票税

Lump-sumexemptamounts综合免税额

Marginaltaxrate边际税率

Markettradingtax集市交易税

Mark-up加成征税

Multipletaxsystem复合税制

Nationaltax国税

Negligencepenalty滞纳金

Netprofitaftertax税后净利润

Nominaltaxrate名义税率

OutputVAT销项税额

Paytaxonatransactionbasis按次纳税

Periodoftaxation纳税期限

Personalincometax个人所得税

Polltax人头税

Pollutiontax环保税

Prepaidincometax预交所得税

Progressivetaxrate累进税率

Progressivetax累进税

Propertytransfertax契税

Proportionaltax同比例税

Realestatetax不动产税

Realestatetransactiontax房地产交易税

Refusaltopaytax抗税

Regressivetax累减税

Repayloansaftertax税后还贷

Replacementofprofitbytax利税改革

Resourcestax资源税

Revenue-sharingscheme分税制

Roadtoll公路通行税

Securitiesexchangetax证券交易税

Separatelyaccountforthesalesvalue分别核算销售额

Separationofprofitfromtax利税分流

Simplifytaxsystem简化税制

Socialsecuritytax社会保险税

Specialinvoicesofvalue-addedtax增值税专用发票

Stampduty印花税

StateAdministrationofTaxation（中国）国家税务局

Steepratebrackets税率高低差距大

Subjectoftaxation纳税主体

Surtax附加税；超额累进所得税

Taxassessor估税员

Taxavoidance避税

Taxbase税基

Taxbill征税单

Taxbracket税级

Taxconcerningforeignparties涉外税收

Taxcreditdocument扣税凭证

Taxdodger偷税人

Taxdues税款

Taxexemption免税

Taxholiday免税期

Taxinvestigator税务调查员（稽查）

Taxitem税目

Taxliability纳税义务

Taxlien征税留置权

Taxnote税款票据

Taxonspecialfarmproduce农业特产税

Taxpayable应纳税额

Taxpaymentcertificate完税凭证

Taxpenalty税收罚金

Taxpolicy税收政策

Taxrate税率

Taxreduction减税

Taxreturn报税单

Taxsale欠税财产的出售

Taxsearch税收检查

Taxsecurity税收担保

Taxwithheldbybank银行扣缴税款

Taxablethreshold起征点

Taxablevalue应税价值

Taxation税收

Taxpayer纳税人

Tobaccotax烟草税

Turnovertax流转税

Urbanlandusetax城镇土地使用税

Value-addedtax（VAT）增值税

Vehicleandvessellicensetax车船使用牌照税

Vehicleandvesselusetax车船使用税

Visibletax价外税

Widentaxbase全面征税（扩大税基）

Wineandliquortax酒税

Withholdingagent扣缴义务人

Withholdingtax扣税；预扣税

Zero-rated税率为零