税收英语词汇
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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 Foreign 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?