税务登记证副本(国税地税)翻译
税务专用词汇及税收英语对话
税务英语lesson 1Lessen 1:How to register with the taxation bureau请问如何办理税务登记Taxpayer: HelloMy company is a foreign enterprise;and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureauTax official: I'd like to.According to what you said;you need to pay different kinds of taxes;such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureaux And why should my company register with them at the same timeTax official: The biggest difference is that they are in charge of different taxes.Taxpayer: I see. Is there any time requirement for registration Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registrationTax official: To get and fill in the application form;and then present the related documents according to the economic type of your company.Taxpayer: Can we use the copy of those materialsTax official: Yes;you can.Taxpayer: How long will it take to finish the registrationTax official: Within 30 days after we receive the application.As soon as your application is approved; I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registrationTax official: 40 YUAN.Taxpayer: By the way;could you tell me your telephone number and working time Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记;注册taxation bureau 税务局;税务机bureaux 政府机关;局复数形式enterprise 企业be engaged in 从事;忙于;参加real estate 房地产;不动产such as 例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局respectively 分别地; 各自地at the same time 同时in charge of 负责business license 营业执照application form 申请表prescribe 规定according to 根据registration certificate 登记证approve 认可; 批准;同意You are welcome. 别客气税务英语lesson 2Lessen 2:The declaration is far more important than I have expected纳税申报比我想象的重要的多Tax official: Hello.You look unhappy. What can I do for youTaxpayer: My company has been fined because we didn't file the tax returns.But we have not got any income at all．Tax official: Well;according to the Chinese law;the taxpayer must file its taxreturns within the prescribed time;no matter whether it has business income.Taxpayer: If both the tax payment and tax declaration are overdue;what will happenTax official: The taxation bureau will set a new deadline for the declaration and impose a fine on the taxpayer.Also at the same time;the taxation bureau will levy a overdue payment per day equal toO.2%of the overdue tax．Taxpayer: What will happen if the taxpayer files false tax returnsTax official: If it is on purpose;it will be regarded as tax evasion. If the amount does not exceed certain limit;the taxpayer will be fined within five times as much as the amount.If the case reaches the criminal limit;we will also find out the taxpayer's criminal responsibility.Taxpayer: What is the criminal limitTax official: The amount exceeds ten thousand YUAN and exceeds 1O%of the amount that he should declare.The taxpayer will also be charged as criminal if he files falsely again after receiving administrative penalties twice due to false declaration.Taxpayer: What will happen thenTax official: The taxpayer will be traced about his criminal responsibility in addition to the fine.Taxpayer: Well;the tax declaration is far more important than I have expected before.What is the deadline for itTax official: It depends on different taxes.For business tax;it is due within the first 10 days of the following month. For individual income tax;it is within the first 7 days. If the deadline is the vacation or holiday;it can be put offinturn.Taxpayer: What you have said is very importanttous.I wish that we would not be fined again.Taxofficial: I hope so.New Wordsdeclaration 申报taxreturn 纳税申报表fine 罚款no matter 不论连词business income 营业所得;营业收入deadline 截止的期限impose on 加征税;义务等于levy on 征收;征集;强迫收集overdue payment 滞纳金overdue 过期的;过时的equal 相同的;相等的be equal to 与……相同on purpose 故意地regard as 视作; 认为tax evasion 逃税; 偷税; 漏税exceed 超过……的范围criminal 犯罪的; 犯法的find out 追查criminal responsibility 刑事责任penalty 处罚; 罚款due to 由于; 起因于responsibility 责任; 职责in addition to 除了trace 追查;追究put off 延期;推迟in turn 依次;接连地individual income tax 个人所得税税务英语lesson 3Lessen 3:Could you give me some introduction of the business taxTaxpayer: My company will begin business soon.Could you give me some introduction of the business taxTax official: OK.Generally speaking;the business tax is levied on the taxable service;the transfer of intangible asset and the sale of the real estate in China.Taxpayer: What is the taxable service .Tax official: It is clearly stipulated in the tax law; such as transportation; construction; finance and insurance;post and tele-communication;culture and sport;entertainment and service.However it does not include the processing;repair and replace- ment service;because they are subject to the value added tax.Taxpayer: It is easy to understand the real estate;but what is the intangible assetTax official: It means the asset that is not in the form of material object but can bring profit;such as patent right;know-how;copyright;trade mark right and the land-useright;etc.Taxpayer: What about the taxable incomeTax officid: In most case;it is the total income received;including additional fees and charges.Taxpayer: Does that include the income received in advanceTax official: Yes;it is in the transfer of land-use right and immovable property.Taxpayer: And what about the donationTax official: The donation of immovable property is considered as sale;and the taxation bureau will verify the taxable income.Taxpayer: What should we do if we receive income in foreign currencyTax official: For the financial institutions;the income will be conversed to RMB at the exchange rate of either the date on which the taxable item happened or the end of the quaner.If your company is not a financial institution;your income will be conversed into RMB at the exchange rate of either the date on which the taxable item happened or the first day of the month.Taxpayer: How about the tax rateTax official: In general;the rate is from 3% t05%. For the entertainment;it is from 5% to 20%．Taxpayer: What you have said is very helpful;thank you. New Wordsgenerally speaking 一般地说;一般而言taxable 应纳税的;可征税的service 劳务;服务transfer 转让;让与;转移intangible asset 无形资产stipulate 规定;订定transportation 交通运输construction 建筑安装finance 金融insurance 保险post and tele-communication 邮电通信culture 文化entertainment 娱乐be subject to 应服从…; 应受制于…profit 利润patent right 专利权know-how 专有技术; 技术秘密copyright 版权; 着作权trade mark 商标land-useright 土地使用权etc 等等taxable income 应税收入;计税收入in advance 预先donation 捐赠;赠送verify 核定foreign currency 外币;外汇financial institution 金融机构converse 换算;兑换quarter 季度exchange rate 汇率item 项目tax rate 税率税务英语lesson 4Lessen 4:How to pay business tax for leasing租赁财产怎样纳营业税Taxpayer: Hello;I am from a for-eign company;would you tell me something about how to pay business tax for leasingTax official: I'd like to.Can you tell me what kind of property your companywants to leaseTaxpayer: We have not decided yet;is that importantTax official: Yes;it is very important.If your company leases movable property and in China sets up organizations related to leasing;your company should pay tax.Taxpayer: Do you mean the representative office by organizationTax official: Not only the representative office;it also includes the management and business organization;workingplace and the agent．Taxpayer: I see. What about leasing intangible assetTax official: If the intangible asset is used in China;the leasing operation is taxable;no matter whether the company has organizations in China.So is leasing immovable property; if the property is located in China.Taxpayer: Any other requirementTax official: When calculating the taxable income;we should distinguish the financial leasing from the operational leasing.Taxpayer: what is the financial leasingTax official: It means that the leasing operation has a financial nature and the ownership of the leased property will ultimately be passed to the borrower at the end of the leasing period.In this case;the taxable income is the net value calculated by deducting the real cost of the leased asset from the whole income includingad-ditional fees.Taxpayer: The operational leasing does not involve the ownership;is that rightTax official: Yes.Different from the financial leasing;the whole rental income of the operational leasing is taxable.Taxpayer: How about the tax rateTax official: It is 5%.Taxpayer: Thank you very much．New Wordslease 租赁property 财产movable property 动产organization 机构; 团体representative office 代表处working place 作业场所;生产区域agent 代理人financial lease 金融租赁operational lease 经营租赁nature 性质; 特征ownership 所有权deduct 扣除; 减除realcost 实际成本involve 涉及税务英语lesson 5Lessen 5:How do we beneficially invest the land-use right怎样投资土地使权才合算Taxpayer: Our company is engaged in development of real estate. Recently;we planed to cooperate with another company to build houses.I would like to know something about paying business tax forit．Taxpayer: My company provides the land-use right and the other party invests the money needed. At the end of project;my company will get a part of the houses.Tax official: This means that your company exchanges the land- use right for the ownership of the houses.In this case;for transfering the intangible asset;your company should pay business tax;equal to 5% of the transfering income.lf you want to resell that part of the houses;you need to pay business tax and the land appreciation taxLATagain for the transfer of immovable property.Taxpayer: How do we determine the taxable income if the transfer does not conductin form of currencyTax official: The taxation bureau will refer to the local similar price or the cost of houses to decide your income.Taxpayer: Will it be profitable if the two companies establish joint ventureTax official: Do you mean that you invest the right as your shares in the joint ventureTaxpayer: Yes.Tax official: It depends.If your company and your partner share profits;risks and losses in proportion to respective shares;you do not pay business tax for the transfer of intangible asset.The joint venture will pay the business tax and the land appreciation tax on selling houses.Taxpayer: If we do not involve in management and only receive income or dividends in a proportion or in a solid amount;should we pay taxTax official: In this case;your company is not considered as real contribution;so you should pay tax as the above.Taxpayer: It looks like more beneficial that we establish the formal stock company.Tax official: It is up to you.New Wordscooperate 合作; 协力; 相配合in detail 仔细; 详细the land appreciation taxLAT 土地增值税refer to 根据; 参考joint venture 合资企业share 股份名词分担; 分享动词in proportion to 按……的比例respective 各自的; 个别的involve 使卷入; 使参与dividend 股息; 资本红利solid 固定的contribution 出资入股as the above 如上所述stock company 股份公司税务英语lesson 6Lessen 6:How to pay taxes for the transfer of equity股权转让怎么纳税Taxpayer: Hello; may I ask you a questionTaxofficial: You are Welcome．Taxpayer: Well;we are planning to combine with another foreign company;and I want to know how my company should pay business tax on the transfer of equity.Tax official: It will depend on the way that the equity came into being.Taxpayer: I do not understand it．Taxofficial: Well;as you know;there are three ways to form the equity;namely intangible asset;immovable property and other forms;such as money;labor;etc. Only in the last case;the transfer of equity is exempt from taxation.Taxpayer: Can you explain the other two cases in detailTaxofficial: There are different tax treatments in these two cases. For the first case;it is actually the transfer of intangible asset; so the business tax is exempt if it is transferred for free.Taxpayer: How about the second caseTaxofficial: For the transfer of immovable property; business tax will be levied on no matter whether it is free or not．Taxpayer: If it is for free; how do we determine the taxable incomeTaxofficial: The taxation bureau will assess and determine it.Taxpayer: By the way;should we pay enterprise income tax if we received net income by the transferTaxofficial: I think so;but it is subject to the national taxation bureau.Finally;I would like to remind you to pay stamp tax on the contract of transfer.New wordsequity 股本权益; 股权 combinewith 与……合并exempt from 免除的;没有义务的treatment 对待;处置;处理for free 免费的;无偿的assess and determine 核定remind 提醒stamp tax 印花税Contract 合同税务英语lesson 7Lessen 7:Does your headquarter deal in self-employed trade总机构是自营贸易吗Taxpayer: Welcomed to our representa-tive office.Have you received ourTaxofficial: Yes;we have.But I would like to know some detailed situa-tions of your company.Taxpayer: Well;let me introduce my office first. We provide liaison service in China for our headquarter.Tax official: Have you accept the consignment from other companies including the clients of your headquarterTaxpayer: No; we have not .Tax official: Do you sign contract in China on behalf of your headquarterTaxpayer: No; we have not either .Tax official: Can you provide the selling contract and invoice of your headquarterTaxpayer: Yes.Tax official: Ok.Is your headquarter a group companyTax official: Is it an equity controlling companyTaxpayer: No.Tax Official: What is the business scopeTaxpayer: The trade in the field Of telecommunication.Tax official: Is the trade self-employedTaxpayer: Yes.Tax official: Can you provide the contract signed between your headquarter and the foreign makerTaxpayer: Yes;here is the copy.Tax official: Thank you. Well;from the date of signing the contract;I think that the selling is earlier than the purchasing.It means that your headquarter does not sell the product owned by itself and the transaction is not self-employed trade.deal in 经营; 买卖self-employed trade 自营贸易application 申请situation 状况; 事态; 情况liaison 联络headquarter 总公司; 总部consignment 委托; 寄售on behalf of 代表; 为了的利益invoice 发票; 装货清单group company 集团公司controlling company 控股公司sign 签定税务英语lesson 8Lessen 8:How many ways to tax on the representative 0ffice对代表处的征税方法有几种Taxpayer: Our representative office has been set up recently. Can you introduce the method of taxing on the representative officeTax official: Yes. Generally speaking; there are three ways of taxation; namelyTaxpayer: Which kind of office is applicable for declarationTax official: It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear.Taxpayer: We can do like that. But sometimes we serve the clients without recording commissions separately; what shall we doTax official: In agency operation ; commissions are calculated as the price difference of selling and purchasing .Taxpayer: Some contracts indicate the commissions orpice difference ; but some do not .Tax official: In this case; if you can provide the whole contract documents; which introduce the bargain in China ;the taxable commissions can be calculated as 3% of the whole contract turnover.Taxpayer: I see .By the way ; some service are provided for the clients in cooperation with the headquarter. My question is whether the service provided out of China can be exemptTax official: Yes. As long as you can provide valid proof; and divide correctly the commissions shared by office and headquarter respectively. Otherwise your office is applicable for the method of conversion.Taxpayer: What is conversionTax official: Well; since we can not acquire necessary materials; we can calculate your taxable income from your expense .Taxpayer: I see. Are there any other kinds of representative office applicable for this methodTax official: Those that cannot determine whether their operations are taxable ;and those that can not correctly declare.Taxpayer: How can you decide the way in which our office will be taxedTax official: You can apply according to the former introduction and your situation; and we will decide it after verification .New Wordsdeclaration 申报verification 核定;核算;核实be applicable for 对……适用的commission 佣金account book 帐簿receipt 收入agency operation 代理业务price difference 差价turnover 营业额;销售额bargain 契约;合同;交易valid 有效的; 经过正当手续的;正当的;有根据的 Proof 证据;依据税务英语lesson 9Lessen 9:How does the board president pay personal income tax董事长的所得如何纳税Tax official: Can I help youTaxpayer: Yes ;I am the board president of ABC company. I would like to know something about paying my personal income tax.Tax official: Can you explain you conditions in detail I have an obligation to keep secret for the taxpayer .Taxpayer: I obtain my income in the form of director's fees and dividends .Tax official: Do you have any management positionTaxpayer: No. But the general manager has always been abroad; so I am actually responsible for the operation in China.Tax official: According to what you said; in fact you play the role of general manager.Taxpayer: What do you meanTax official: I mean that your personal income actually includes three parts: director's fees; dividends and salary of general manager.Taxpayer: How do I pay tax on itTax official: Can you provide the regulation of your company and the agreement of board of directorsTaxpayer: Yes ; I can .Tax official: Are you American Well; the dividends obtained by a foreigner areTaxpayer: Oh; that is good.Tax official: The leftparts of your income should be divided into director's fees and salaries.Taxpayer: How do you determine the salaries After all; I do not receive salaries directly from my company.Tax official: We can refer to the salary level in the same area; in the similar industry or in the enterprise with similar scale.Taxpayer: I know a little about levying tax on salary; but how do I pay tax on director's feesTax official: The director's fees are regarded as remuneration and taxed in the way remuneration is taxed.Taxpayer: What is the difference between the tax on salary and the tax on remunerationTax official: They are different in tax rate and deduction.Now Wordsboard president 董事长personal income tax 个人所得税obligation 职责; 责任keep secret 保密director's fee 董事费dividend 分红; 资本红利;股息position 职位the general manager 总经理abroad 在国外in facts 事实上regulation 章程board of directors 董事会refer to 参考; 参照scale 规模remuneration 酬劳; 报酬deduction 扣除税务英语lesson 10Lessen 10:Should l pay tax on my income from oversea 我的境外收入纳税吗Taxpayer: Excuse me;I am the chiefrep-resentative of the Beijing office of Japanese ABC company.My question is whether I should pay personal income tax on my income from JapanTax official: Well;it depends on how long you have been in China.Taxpayer: can you explain it in detailTaxofficial: Any individual who has resided in China for less than one year will only need to pay tax on his domestic income.Income from oversea will not be taxed on.Taxpayer: What will happen if one have resided in China for a full yearTax official: First;the concept of one full year is that one has resided in China for full 365 days ; not deducting temporary exit．Taxpayer: What is the meaing of the temporary exitTax official: The temporary exit means that any individual has left China for less than 3O days one time and for less than 90 days altogether.Taxpayer: I see.Tax official: If any individual has resided in China for more than one year but less than 5 years; he needs to pay tax on the income from oversea but paid within China.Taxpayer: What if I have resided in China for more than 5 yearsTax official: It depends on different conditions in the sixth year.Taxpayer: Can you explain itTax official: If you have resided in China for another full year after 5 successive full years ;you will pay tax for all your income including the income from oversea. If the sixth year is not full;the income from oversea is exempt;If less than 90 days ;the period of five year will be recounted．Taxpayer: My nationality is Japan. If I must pay tax on all sources of income in both China and Japan;what should I doTax official: In this case;you should provide the detailed information and rely on the negotiation made by the two countries.Taxpayer: I appreciate your explanation . Thank you .chiefrepresentatlve 首席代表domestic 国内的;境内的reside 居留;居住deduct 扣除temporary 临时的;暂时的exit 离境successive 连续的nationality 国籍appreciate 感激;重视negotiation 协商;商议;谈判税务英语lesson 11Lessen 11:Which kind of subsidy can be exempt from taxation哪些补贴可以免税Tax official: HelloThis is the foreign taxation bureau.Taxpayer: Hello This is George Brown from ABC company. I'd like to speak to Mr.Li. Tax official: Hold the line; please.Taxpayer: I have a question to consult with you . Is the subsidy taxed on like salaryMr.Li. : It is different from salary; and there are many exemptions for the foreigners .Taxpayer: Could you explain it in detailMr.Li. : Subsidies; such as house ;meal; and laundry allowance; are exempt ;as long as they are not paid by cash and can be reimbursed for the actual expenses.Taxpayer: What about the moving house fee happening in the course of leaving officeMr.Li. : The amount actually happening can be exempt; but it is unreasonable if the money is paid every month in the name of moving house.Taxpayer: How about the allowance of trip on businessMr.Li. : If you can provide the accurate evidences to the fares and lodging fees and can present the related stipulation of your company; it can be exempt.Mr.Li. : Yes.Taxpayer: Is the home leave fare exempt from taxationMr.Li. : If it is for an expatriate himself and both the amount and the frequency every year are considered reasonable; it can be exempt .Taxpayer: What about the language training and children education feesMr.Li. : If the expenses happen within China and the amount is reasonable ; they can be exempt .Taxpayer: Thank you for your help. Bye for now .Mr.Li. : Bye .New Wordsthe foreign taxation bureau 涉外分局hold the line 请稍等电话用语 subsidy 补助金;津贴allowance 津贴; 补偿be reimbursed for the actual expense 实报实销move house 搬家leave office 去职; 离职in the name of 以……的名义on business 出差fare 车费; 船费lodging fee 住宿费stipulation 规定home leave 探亲expatriate 居于国外之人; 侨民frequency 频率中文对照:税务英语lesson 12Lessen 12:How does the foreign actor pay tax when performing in China境外明星来华演出如何纳税Lawyer: Mr.George Brown is a famous American singer.As his lawyer;I was entrusted to consult how to pay tax on his performing in China.Tax official: Is he in the name of group or himselfLawyer: Is there any differenceLawyer: Can you explain it in detailTax official: Both are the same in paying business tax.The tax-able income is calculated as gross income minus the expense paid to the performance place;the performance company and the agent.The tax rate is 3%．Lawyer: What about the income taxTax official: In the case of group;the group should pay enterprise income tax. If the group can establish account books and make the receipts and expenses clear;the actor should pay personal income tax on the salary paid by the group.Taxpayer: What will happen if the group's account book fails to meet the requirementTax official: In this case;the taxation bureau will assess the taxable income; Since the expense has been considered in the assessment;the actor will not pay personal income tax.Lawyer: What about in the name of himselfTax official: First;he should pay business tax on his total income. Then hematerials about the personal income taxTax official: Sure.Lawyer: By the way;should the actor declare the prsonal income tax on the place of performanceTax official: Yes.He can file the tax return on the place of performance;or the performance company can withhold the tax when it pays salary to the actor.New Wordsentrust 委托minus 减去enterprise income tax 企业所得税fail to 不能够;没能够declare 申报withhold 扣留;扣款;扣除税务英语lesson 13Lessen 13:Can you give me some directions to fill in the tax return form能指点我填写申报表吗Tax official: What can I do for youTaxpayer: It is my first time to file the tax return.Can you give me any directionTax official: My pleasure. Look; please fill in your name;nationality and tax code here.Taxpayer: Can I use your pen Thank you.ok．Tax official: Then please fill in your working unit and telephone number here. And your positionTaxpayer: Permanent representative.Tax official: Ok;please fill in your position here. And have you any part-time jobTaxpayer: No; I have not. Should I fill in the salary and bonus respectivelyTax official: Yes. Please indicate the period in which you made your income. And the income received in different currency should be also filled in respectively.Tax official: Yes;you should make clear the date of departure and the date when you came back.Taxpayer: Need I calculate the tax amount by myselfTax official: No; you needn't .Our computer can do it using the information you fill in.Taxpayer: That is great .Tax official: Please make sure all the items written in the form again; and then put on your signature or signethere .Taxpayer: All right .Tax official: Please deposit your tax money in the bank before the prescribed time .Taxpayer: Cash or checkTax official: Both will do .You can deposit the cash in any branch of the Industrial and Commercial Bank .If you use check; you should go to the bank inTaxpayer: Where is the nearest branch of the Industrial and Commercial BankTax official: Go west to the crossroads; then turn to the south ;and the branchis about 100 meter ahead on the western side of the road.New Wordsdirection 说明;指导;指引my pleasure 非常愿意;十分乐意tax code 纳税编码working unit 工作单位signature 签名signet 签章deposit 存款;押金;保证金branch 分支行;分理处Industrial and Commercial Bank 工商银行crossroads 十字路口税务英语lesson 14Lessen 14:I overpaid the tax last month．我上月的税款多缴了Taxpayer: Can you tell me which department is in charge of tax refundTax official: Please go to Room 1107 and look for Mr.Li.Taxpayer: Is Mr.Li hereMr.Li: I am Li tonge in and sit down please.What can I do for youTaxpayer: I overpaid the personal income tax last month．Mr.Li: Can you explain it in detailTaxpayer: I am a Chinese employee in a foreign investment enterprise. I had been sent abroad to work for aperiod of time. Last month when I calculate the personal income tax; I did not separate the domestic income from the income from oversea.Mr.Li: The deduction for income from oversea should be RMB 4000;but you used RMB 800. Is that rightTaxpayer: Yes.That is what I mean.Mr. Li: First please register and get the application form. Then write clearly the reasons and fill in all the columns by referring to the instruction.。
税务报表常用的英语词组
税务报表常用的英语词组税务报表常用的英语词组导语：税务报表是指以货币为计量单位，以会计核算资料为主要依据，总括反映纳税人在一定时期内各项税款的形成、计算占缴纳情况的'报告文件。
下面是YJBYS店铺收集整理的与税务报表相关的英语用语，欢迎参考!Head of unit 单位负责人Finance employee in charge 财务负责人Double-check 复核Prepared by 制表Enterprise Income Tax - Annual Tax Return (企业所得税年度申报表)English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax Return 企业所得税年度纳税申报表Taxation period 税款所属时间Monetary Unit 金额单位Taxpayer's registration number 纳税人识别号Taxpayer's Name 纳税人名称Taxpayer's Address 纳税人地址Zip code (postcode) 邮政编码Type of business 登记注册类型Industry type 行业Taxpayer's bank 纳税人开户银行Bank account number 账号Gross revenue 收入总额Line No. 行次Items 项目Business income 销售(营业)收入Less： Sales return 减：销售退回Depreciation allowance 折扣与折让Net operating revenue 销售(营业)收入净额Amount of exempt income included 其中：免税的销售(营业)收入Income from royalties 特许权使用费收益Investment income 投资收益Net income in investment transfer 投资转让净收益Rental net income 租赁净收益Exchange net income 汇兑净收益Net income from asset/inventory surplus 资产盘盈净收益Subsidy income 补贴收入Other income 其他收入Final. total income 收入总额合计Operating expenses 销售(营业)成本Sales tax 销售税金及附加Total period expenses 期间费用合计Deduction items 扣除项目Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中：工资薪金职工福利费、职工工会经费、职工教育经费Depreciation of fixed assets 固定资产折旧Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销Research and development expenses 研究开发费用Net interest expense 利息净支出Exchange net loss 汇兑净损失Rental net expense 租金净支出Head office administrative expense 上缴总机构管理费Entertainment expenses 业务招待费Taxation expense 税金Loss on bad debts 坏账损失Additional bad debts provision for prior year 增提的坏账准备金Net loss due to inventory shortage, spoilage and obsolescence 资产盘亏、毁损和报废净损失Net loss in investment transfer 投资转让净损失National insurance payment 社会保险缴款Workers insurance expense 劳动保护费Advertising expenditure 广告支出Donations Contributed 捐赠支出Auditing, consulting and litigation expenses 审计、咨询、诉讼费Withholding Tax Form (代扣所得税表)English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表Withholding agent's file number 扣缴义务人编码Date of filing 填表日期Day 日Month 月Year 年Monetary Unit 金额单位RMB Yuan 人民币元This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the local tax authorities within seven days after the end of the taxable month.根据《中华人民共和国个人所得税法》第九条的规定，制定本表，扣缴义务人应将本月扣缴的税款在次月七日内缴入国库，并向当地税务机关报送本表。
税务名词英译
T axAdmission tax 通行税，入场税advertisement tax 广告税agricultural(animal husbandry) tax 农（牧）业税alcohol tax 酒精税all-phase transaction tax 全阶段交易税amusement tax 娱乐税anchorage dues 停泊税anti-dumping duty 反倾销税anti-profiteering tax 暴力税anti-subsidy/bounty/duty 反补贴税assimilation tax 入籍税automobile acquisition tax 汽车购置税aviation fuel tax 航空燃料税bazaar transaction 市场交易税benefit tax 受益税betterment tax 改良税beverage tax 饮料税bonus tax 奖金税border tax 边境税bourse tax 证券交易所税bourse transaction tax(securities exchange tax) 有价证券交易税building tax 建筑税business consolidated tax 综合营业税business income tax 营利所得税business profit tax 营业利润税business receipts tax 营业收入税business tax 营业税canal dues/tolls 运河通行税capital gain tax 财产收益税capital interest tax 资本利息税capital levy 资本税capital transfer tax 资本转移税capitatim tax 人头税car license 汽车执照税car tax 汽车税church tax 教堂税circulation tax 流通税city planning tax 城市规划税collective-owned enterprise income tax 集体企业奖金税collective-owned enterprise income tax 集体企业所得税commercial business tax 商业营业税commodity circulation tax 商业流通税commodity excise tax 商品国内消费税commodity tax 货物税company income tax 公司所得税compensating tariff 补偿关税comprehensive income t ax 综合所得税consolidated tax 综合税consumption tax 消费税contingent duty 应变关税contract tax 契约税corn duty 谷物税corporate income tax 法人所得税corporate inhabitant tax 法人居民税corporate licensing tax 公司执照税corporate profit tax 公司利润税corporation franchise tax 法人登记税corporation tax 公司税，法人税coupon tax 息票利息税customs duties 关税death duty 遗产税deed tax 契税defense surtax 防卫附加税defense tax 国防税development land tax 改良土地税development tax 开发税direct consumption tax 直接消费税dividend tax 股息税document tax 凭证熟domestic rates 住宅税donation tax 赠与税earmarked tax 专用目的税earned income tax 劳物所得税easement tax 地役权税education duty 教育税electricity and gas tax 电力煤气税emergency import duties 临时进口税emergency special tax 非常特别税emergency tariff 非常关税employment tax 就业税enterprise income tax 企业所得税entertainment tax 娱乐税，筵席税entrepot duty 转口税environmental tax 环境税equalization charge/duty 平衡税estate tax 遗产税，地产税examination of deed tax 验契税excess profit tax 超额利润税excessive profit tax 过分利得税exchange tax 外汇税excise on eating, drinking and lodging 饮食旅店业消费税excise tax 国内消费税expenditure tax 消费支出税export duty(export tax) 出口税extra duties 特税extra tax on profit increased 利润增长额特别税facilities services tax 设施和服务税factory tax 出厂税farm tax 田赋税feast tax 筵席税fixed assets betterment tax 固定资产改良税fixed assets tax 固定资产税foreign enterprise tax 外国公司税foreign personal holding company tax 外国私人控股公司税franchise tax 特许权税freight tax 运费税frontier tax 国境税gas tax 天然气税gasoline tax 汽油税general excise tax 普通消费税，一般消费税general property tax 一般财产税general sales tax 一般销售税gift and estate tax 赠与及财产税gift tax 赠与税good tax 货物税graduated income tax 分级所得税gross receipts tax 收入税harbor tax 港口税head tax/money 人头税highway hole tax 公路隧道通行税highway maintenance 养路税highway motor vehicle use tax 公路车辆使用税highway tax 公路税highway user tax 公路使用税house and land tax 房地产税house(property) tax 房产税household tax 户税hunter’s license tax 狩猎执照税hunting tax 狩猎税immovable property tax 不动产税import duty 进口关税import surcharge/surtax 进口附加税import tax 进口税import turnover tax 进口商品流转税impost 进口关税incidental duties 杂捐income tax of urban and rural self-employed industrial and commercialhousehold 城乡个体工商业户所得税income tax 所得税incorporate tax 法人税increment tax on land value 土地增值税indirect consumption tax 间接消费税indirect tax 间接税individual inhabitant tax 个人居民税individual/personal income tax 个人所得税industrial-commercial consolidated/unified tax 工商统一税industrial-commercial income tax 工商所得税industrial-commercial tax 工商税inhabitant income tax 居民所得税inheritance tax 遗产税，继承税insurance tax 保险税interest equilibrium tax 利息平衡税interest income tax 利息所得税interest tax 利息税internal revenue tax 国内收入税internal taxation of commodities 国内商品税internal taxes 国内税investment surcharge 投资收入附加税irregular tax(miscellaneous taxes) 杂税issue tax 证券发行税joint venture with Chinese and foreign investment income tax 中外合资经营企业所得税keelage 入港税，停泊税land holding tax 地产税land tax 土地税land use tax 土地使用税land value increment tax 地价增值税land value tax 地价税landing tax 入境税legacy tax/duty 遗产税license tax 牌照税，执照税liquidation tax 清算所得税liquor tax 酒税livestock transaction/trade tax 牲畜交易税local benefit tax 地方收益税local entertainment tax 地方娱乐税，地方筵席税local improvement tax 地方改良税local income tax 地方所得税local inhabitant tax 地方居民税local road tax’ 地方公路税local surcharge 地方附加local surtax 地方附加税local taxes/duties 地方各税luxury(goods) tax 奢侈品税manufacturer’s excise tax 生产者消费税mine area/lot tax mine tax(mineral product tax) 矿区税mineral exploitation tax 矿产税mining tax 矿业税motor fuel tax 机动车燃料税motor vehicle tonnage tax 汽车吨位税municipal inhabitants tax 市镇居民税municipal locality tax 市地方税municipal tax市政税municipal trade tax 城市交易税negotiable note tax 有价证券税net worth tax 资产净值税nuisance tax 小额消费品税object tax 目的税objective tax 专用税occupancy tax占用税occupation tax 开业税occupier’s tax 农民所得税oil duties 石油进口税organization tax 开办税outlay tax 购货支出税passenger duty 客运税pavage 筑路税payroll tax 薪金工资税personal expenditures tax 个人消费支出税petrol duties 汽油税petroleum revenue tax 石油收益税pier tax 码头税plate tax 牌照税poll tax 人头税poor rate 贫民救济税port toll/duty 港口税，入港税premium tax 保险费税probate duty 遗嘱认证税processing tax 加工商品税product tax 产品税profit tax 利润税profit-seeking enterprise income tax 营利企业所得税progressive income tax 累进所得税progressive inheritance tax 累进遗产税property tax 财产税public utility tax 公用事业税purchase tax 购买税real estate tax 不动产税real estate transfer tax 不动产转让税real property acquisition tax 不动产购置税receipts tax 收入税recreation tax 娱乐税registration and license tax 登记及执照税registration tax 注册税regulation tax 调节税remittance tax 汇出税resident tax 居民税resource tax 资源税retail excise tax 零售消费税retail sales tax 零售营业税retaliatory tariff 报复性关税revenue tax/duty 营业收入税river dues 内河税rural land tax农业土地税，田赋rural open fair tax农村集市交易税salaries tax 薪金税sales tax 营业税，销售税salt tax 盐税scot and lot 英国教区税seabed mining tax 海底矿产税securities exchange tax 证券交易税securities issue tax 证券发行税securities transfer /transaction tax 证券转让税selective employment tax 对一定行业课征的营业税selective sales tax 对一定范围课征的营业税self-employment tax 从业税service tax 劳务税settlement estate duty 遗产税severance tax 开采税，采掘熟shipping tax 船舶税slaughtering tax 屠宰税social security tax 社会保险税special commodity sales tax 特殊商品销售税special fuel oil tax 烧油特别税special land holding tax特种土地税special motor fuel retailers tax 汽车特种燃料零售商税special purpose tax 特种目的税special sales tax 特种销售税，特种经营税special tonnage tax/duty 特别吨位税spirit duty 烈酒税split tax 股本分散转移税stamp tax 印花税state income tax 州所得税state unemployment insurance tax 州失业保险税state-owned enterprise bonus tax 国营企业奖金熟state-owned enterprise income tax 国营企业所得税state-owned enterprise regulation tax 国企营业调节税state-owned enterprise wages regulation tax 国营企业工资调节税stock transfer tax 股票交易税stock-holders income tax股票所有者所得税succession tax 继承税，遗产税sugar excise tax 糖类消费税sumptuary tax 奢侈取缔税super tax 附加税supplementary income tax 补充所得税target job tax 临时工收入税tariff equalization tax 平衡关税tariff for bargaining purpose 谈判目的的关税tariff for military security 军事按关税tariff 关税tax for the examination of deed 契约检验税tax of energy resource 能源税tax on aggregate income 综合所得税tax on agriculture 农业税tax on alcohol and alcoholic liquors 酒精饮料税tax on bank note 银行券发行税tax on beer 啤酒税tax on business 企业税tax on capital gain 资本利得税tax on communication 交通税tax on consumption at hotel and restaurant 旅馆酒店消费税tax on deposit 股息税tax on dividends 契税tax on earning from employment 雇佣收入税tax on enterprise 企业税tax on goods and possessions 货物急财产税tax on house 房屋税tax on income and profit 所得及利润税tax on income from movable capital 动产所得税tax on land and building 土地房产税tax on land revenue 土地收入税tax on land value 地价税tax on luxury 奢侈品税tax on mine 矿税tax on pari-mutuels 赛马税，赌博税tax on produce 产品税tax on property paid to local authority for local purpose 由地方征收使用的财产税tax on property 财产税tax on receipts from public enterprises 公营企业收入税tax on revaluation 资产重估税tax on sale and turnover 货物销售及周转税tax on sale of property 财产出让税tax on specific products 特种产品税tax on stalls 摊贩税tax on the acquisition of immovable property tax 不动产购置税tax on the occupancy or use of business property 营业资产占有或使用税tax on transaction (tax on transfer of goods) 商品交易税tax on transfer of property 财产转移税tax on transport 运输税tax on undistributed profit 未分配利润税tax on urban land 城市地产税tax on value add 增值税edtea duty 茶叶税television duty 电视税timber delivery tax 木材交易税tobacco consumption tax 烟草消费税toll turn 英国的牲畜市场税toll（toll on transit）通行税tonnage duty (tonnage dues) 吨位税，船税tourist tax(travel tax) 旅游税trade tax 贸易税transaction tax 交易税transfer tax 证券过户税，证券交易税transit dues 过境税，转口税turnover tax 周转税，流通税undertaking unit bonus 事业单位奖金税unemployment compensation tax 州失业补助税unemployment insurance tax 失业保险税unemployment tax 失业税unemployment tax 州失业税unified income tax 统一所得税unified transfer tax 财产转移统一税unitary income tax 综合所得税unused land tax 土地闲置熟urban house tax 城市房产税urban house-land tax 城市房地产水urban maintenance and construction tax 城市维护建设税urban real estate tax 城市房地产税use tax 使用税users tax 使用人头税utility tax 公用事业税vacant land tax 土地闲置税value added tax 增值税variable levy 差额税，差价税vehicle and vessel license-plate tax 车船牌照税vehicle and vessel use tax 车船使用税wages regulation tax 工资调节税wages tax 工资税war profit tax 战时利润税water utilization tax 水利受益税wealth /worth tax 财富税whisky tax 威士忌酒税windfall profit tax 暴利税window tax 窗税wine and tobacco tax 烟酒税wine duty 酒税withholding income tax 预提所得税withholding tax 预提税yield tax 收益税一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor's rights investment depreciation reserves1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢 Wait deal intangible assets loss or income'191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable'217107 应交城市维护建设税 Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve'311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expension fund'312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution'314101 其他转入 Other chengeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金 Withdrawal legal public welfare funds'314104 提取储备基金 Withdrawal reserve fund'314105 提取企业发展基金 Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资 Profits capitalizad on return of investment'314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积 Withdrawal other common accumulation fund'314110 应付普通股股利 Common Stock dividends payable'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) '314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture'410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment。
营业执照副本英文翻译
BUSINESS LICENSEOF THE ENTERPRISE JURIDICAL PERSON( DUPLICATE ) (1-1)Register Number: XXXDate of Set-up:Issued By: The Bureau of XXXXXX Industrial and Commercial Administration XXXXXX Branch (seal)Date: The Enterprise Name:Address:Legal Representative: Capital Amount: Economic Type:Scope of Business:Main Business:Operation Type: Operation Period:ANNUAL EXAMINATION OF ENTERPRISE JURIDICAL PERSONINSTRUCTIONS FOR ENTERPRISE JURIDICAL PERSONAccording to "The People's Republic of China Enterprise Legal Person Registration Regulations," the relevant provisions of the enterprise legal person shall be subject to the following provisions:1. A registered company registered in the competent authority for approval to collect a "Business License" means to obtain legal personality. Enterprise Legal Person With a "Business License" can be engraved seals, open a bank account, signed a contract to carry out business activities.2. Enterprise legal person shall be registered within the approved business scope engaging in business activities.3 Enterprise legal person to change the name, residence, business premises, legal representative, of an economic nature, scope, mode of operation, registered capital, operating period, and the addition or revocation of branches, the competent authority shall apply for registration of change of registration.4 Enterprise legal separation, consolidation, migration, the competent authority shall apply for registration of change of registration, open registration or cancellation of registration.5 Out of business enterprise legal person has been revoked, declared bankrupt or for other reasons the termination of business, the competent authority shall apply for registration of cancellation of registration.6 Enterprise legal person receiving "enterprise legal person business license," after the expiry of six months or the cessation of business activities have not yet carried out a full year of operations as if they go out of business, the registration authorities shall be confiscated "enterprise legal person business license" and its copies and official seal.7 Enterprise legal person registration of each of the competent authority should be required to submit annual report, balance sheet or the balance sheet, handling an annual inspection.8 Registration issued by the competent authority "enterprise legal person business license" is the enterprise legal documents, in addition to the registration authorities in accordance with legal procedures may be withheld or revoked, the other of any unit or individual shall not be confiscated, seized and destroyed. "Business License" and its copy shall not counterfeit, alter, lease, lend, transfer, sell, and unauthorized copying.。
税务术语中英文对照
税务术语中英文对照保护关税（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）出口动物产品检疫（Quarantine of Export Animal products）出口管制（Export Contral）出口税（Export Duty）出口退税（Export Rebates）出口信贷（Export Finance）出口限制（Export Restriction）出口信贷国家担保制（Export credit Guarantee)出口许可证（Export Licence）储备货币（Reserve Carreacy）处于发展初级阶段（In the Early Etages of Development）处理剩余产品的指导原则（The Guiding Principle of Clealing With the Surplus Agricultural Products）船舶（Vessel）从量税（Specific Duty）从价（Ad Valorem）从价关税（Ad Valorem Duties）单方面转移收支（Balance of Unilateral Transfers）动物产品（Animal Product）多种汇率（Multiple Rates of Exchange）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）关税合作理事会（Customs Co-operation Council）关税减让（Tariff Concession）关税配额（Tariff Quota）关税升级（Tariff Escalation）关税水平（Tariff Level）关税税则（Tariff）关税同盟（Customs Union）关税和贸易总协定秘书处（Secretariat of GA TT）规费（Fees）国际价格（International Price）约束税率（Bound Rate)自主关税（Autonomous Tariff)最惠国税率(The Most-favoured-nation Rate of Duty) 优惠差额（Margin of Preference)优惠税率（Preferential Rate)有效保护率（Effective Vate of Protection）。
税务登记英语口语对话taxauthority
税务登记英语口语对话tax authority
请问如何办理税务登记？ How do I register with the tax authority？
纳税人：您好，我是一家外企公司，被批准从事房地产开发，兼营建材销售。请问如何办理税务登记？ Taxpayer： Hello， My company is a foreign investment enterprise. We are permitted to engage in the development of real estate and the sale of constructive material. Could you tell me how to register with the tax authority？
纳税人：谢谢！
Taxpayer： thank you.
税务局：不客气！ Tax official： you are welcome.
税务局：领取并填写申请表。此外，根据不同的经济类型提交不同的资料。 Tax official： to get and fill in the application form， and present the prescribed materials according to different kind of enterprise.
纳税人：这两个局有什么区别吗？为什么要同时在两个局登记？ Taxpayer： what is the difference between the two tax authorities？ Why should my company register with the two tax authorities at same time？
税务专用英语
税务词汇营业税：business tax or turnover tax消费税：excise tax or consumption tax增值税：value added tax关税：custom duty印花税：stamp tax土地增值税：land appreciation tax or increment tax on land value个人所得税：individual income tax企业所得税：income tax on corporate business外商投资企业所得税：income tax on foreign investment enterprises城市维护建设税：city maintenance construction tax资源税：resource tax房产税：house property tax土地使用税：land use tax车船使用税：operation tax of vehicle and ship耕地占用税：farmland use tax教育费附加：extra charges of education fundsState Administration for Taxation 国家税务总局Yangzhou Taxation Training College of State Administration of Taxation 国家税务总局税务进修学院Local Taxation bureau 地方税务局外汇管理局：Foreign Exchange Control Board海关：customs财政局：finance bureau统计局： Statistics Bureau工商行政管理局： Administration of Industry and Commerce出入境检验检疫局：Administration for EntryExit Inspection and Quarantine中国证监会：China Securities Regulatory Commission (CSRS)劳动和社会保障部：Ministry of Labour and Social Securitytax returns filing 纳税申报tax 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accountant genaral 会计主任account balancde 结平的account bill 帐单account books 帐account classification 分类account current 往来帐account form of balance sheet 式资产负债表account form of profit and loss statement 式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐accept 受理accounting software 会计核算软件affix 盖章application letter 申请报告apply for reimbursement 申请退税apply for a hearing 申请听证apply for nullifying the tax registration 税务登记注销apply for reimbursement of tax payment 申请退税ask for 征求audit 审核author’s remuneration 稿酬；稿费averment 申辩bill/voucher 票证bulletin 公告bulletin board 公告牌business ID number 企业代码business license 营业执照call one’s number 叫号carry out/enforce/implement 执行check 核对check on the cancellation of the tax return 注销税务登记核查checking the tax returns 审核申报表city property tax 城市房地产税company-owned 公司自有的conduct an investigation/investigate 调查construction contract 建筑工程合同]cconsult; consultation 咨询<consulting service/advisory service 咨询服务contact 联系contract 承包copy 复印；副本deduct 扣除delay in filing tax returns 延期申报（缴纳）税款describe/explain 说明document 文件；资料examine and approve 审批extend the deadline for filing tax returns 延期税务申报feedback 反馈file tax returns(online) （网上）纳税申报fill out/in 填写foreign-owned enterprise 外资企业hearing 听证ID(identification) 工作证`Identical with the original 与原件一样IIT(Individual income tax) 个人所得税Implementation 稽查执行income 收入；所得inform/tell 告诉information desk 咨询台inspect 稽查inspection notice 稽查通知书instructions 使用说明invoice book(purchase) 发票购领本invoice 发票invoice tax control machine 发票税控机legal person 法人代表letter of settlement for tax inspection 稽查处理决定书list 清单local tax for education 教育地方附加费lunch breakmake a supplementary payment 补缴make one’s debut in handling tax affairs 初次办理涉税事项manuscript 底稿materials of proof 举证材料material 资料modify 修改modify one’s tax return 税务变更登记Nanjing Local Taxation Bureau 市地方税务局Notice 告知nullify 注销office building 办公楼office stationery 办公用品on-the-spot service 上门服务on-the-spot tax inspection 上门稽查opinion 意见original value 原值pay an overdue tax bill 补缴税款pay 缴纳penalty 处罚penalty fee for overdue payment 滞纳金penalty fee 罚款personal contact 面谈post/mail/send sth by mail 邮寄procedure/formality 手续proof material to backup tax returns 税收举证资料purchase 购领real estate 房产receipt 回执;反馈单record 记录reference number 顺序号register outward business administration 外出经营登记relevant materials of proof 举证资料rent 出租reply/answer 答复sell and pay foreign exchange 售付汇service trade 服务业settlement 处理settle 结算show/present 出示special invoice books of service trade 服务业发票stamp 公章submit a written application letter 提供书面申请报告supervision hotline 监督tax inspection bureau 稽查局tax inspection permit 税务检查证tax inspection 税务稽查tax law 税法tax payable/tax applicable 应缴税tax payment assessment 纳税评估tax payment receipt 完税凭证tax payment 税款tax rate 税率tax reduction or exemption 减免税tax registration number 纳税登记号tax registration certificate 税务登记证tax registration 税务登记tax related documents 涉税资料tax return/tax bill 税单tax return forms and the acknowledgement of receipt 申报表回执tax returns 纳税申报表tax voucher 凭证the accounting software 会计核算软件the acknowledgement of receipt 送达回证the application for an income refund 收入退还清单the author’s remuneration 稿费the business ID number 企业代码the certificate for outward business administration 外出经营管理证明the certificate for exchange of invoice 换票证the deadline 规定期限the inspection statement/report 检查底稿the legal person 法人代表the letter of statement and averment 述申辩书the online web address for filling tax returns 纳税申报网络地址the penalty fee for the overdue tax payment 税款滞纳金the penalty notice 处罚告知书the real estate 房产the registration number of the tax returns 纳税登记号the special invoice of service trade 服务业专用发票the special nationwide special invoice stamp 发票专用章the special nationwide invoice stamp 发票专用章the State Administration of Taxation 国家税务局supervision of taxation 税收监督tax inspection department 税务稽查局tax inspection permit 税务检查证tax return form 纳税申报表格tax voucher application for the sale and purchase of foreign exchange 售付汇税务凭证申请审批表the use of invoice 发票使用trading contract 购销合同transportation business 运输业under the rate on value method 从价urban house-land tax 城市房地产税VAT(value-added tax, value added tax) 增值税Written application letter 书面申请报告资产负债表：balance sheet 可以不大写b利润表： income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows。
税务英语
税务英语lesson 1Lessen 1:How to register with the taxation bureau?请问如何办理税务登记？Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau?Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively.Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time?Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration?Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company.Taxpayer: Can we use the copy of those materials?Tax official: Yes,you can.Taxpayer: How long will it take to finish the registration?Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration?Tax official: 40 YUAN.Taxpayer: By the way,could you tell me your telephone number and working time?Tax official: Our telephone number is 64004857.We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM.Taxpayer: Thank you .Tax official: You are welcome .New Wordsregister 登记，注册taxation bureau 税务局，税务机bureaux 政府机关，局（复数形式）enterprise 企业be engaged in 从事，忙于，参加real estate 房地产，不动产such as例如business tax 营业税value added tax 增值税the national taxation bureau 国家税务局the local taxation bureau 地方税务局respectively 分别地，各自地at the same time 同时in charge of 负责business license 营业执照application form 申请表prescribe 规定according to 根据registration certificate 登记证approve 认可，批准，同意You are welcome. 别客气！中文对照第一课:请问如何办理税务登记?纳税人: 您好，我是一家外企公司，被批准从事房地产开发，兼营建材销售。