税收英语词汇-参考模板

税务专用英语词汇

State Administration for Taxation 国家税务总局

Local Taxation bureau 地方税务局

Business Tax 营业税

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 Forei gn Enterprises外商投资企业和外国企业所得税

tax returns filing 纳税申报

taxes payable 应交税金

the assessable period for tax payment 纳税期限

the timing of tax liability arising 纳税义务发生时间consolidate reporting 合并申报

the local competent tax authority 当地主管税务机关

the outbound business activity 外出经营活动

Tax Inspection Report 纳税检查报告

tax avoidance 逃税

tax evasion 避税

tax base 税基

refund after collection 先征后退

withhold and remit tax 代扣代缴

collect and remit tax 代收代缴

income from authors remuneration 稿酬所得

income from remuneration for personal service 劳务报酬所得income from lease of property 财产租赁所得

income from transfer of property 财产转让所得

contingent income 偶然所得

resident 居民

non-resident 非居民

tax year 纳税年度

temporary trips out of 临时离境

flat rate 比例税率

withholding income tax 预提税

withholding at source 源泉扣缴

State Treasury 国库

tax preference 税收优惠

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

export-oriented enterprise 出口型企业

technologically advanced enterprise 先进技术企业

Special Economic Zone 经济特区

tax exemption 免税

Tax Exemption Certificate 免税证明书

tax heldover 延缓缴纳的税款

tax holiday 免税期

tax in default 拖欠税款

tax investigation税务调查

tax liability 纳税责任；税务负担

tax payable应缴税款

body corporate 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）

初级产品的价格（The Price of Primang Products）出口补贴（Export Subsidies）

出口退税（Export Rebates）

从量税（Specific Duty）

从价（Ad Valorem）

从价关税（Ad Valorem Duties）

反补贴税（Counter Vailing Duties）

反倾销（Anti-Dumping）

反倾销税（Anti-dumping Duties）

关税（Customs Duty）

关税和贸易总协定（The General Agreement On Tariffs And Trade）

关税配额（Tariff Quota）

自主关税（Autonomous Tariff)

最惠国税率(The Most-favoured-nation Rate of Duty)

优惠税率（Preferential Rate)

标题：能介绍一下营业税的知识吗

TOPIC: Would you please give the general introduction of the business tax?

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: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?

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。

Tax official: I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .

纳税人：什么是应税业务？

Taxpayer: what do you mean by the taxable services?