税务专业英语常用词汇整理

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税务英语词汇大全

英语词汇大全－税务英语专用词汇税务专用词汇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。

税务词语

鉴于最近一直在研究某国的纳税政策，特总结了部分税务类常用词汇~ 欢迎各位圈内好友交流、补充~Sujeto pasivo ；contribuyente纳税人Sujeto activo 税务局Declaración detallada 报税单Deuda tributaria 应付税款El impuesto sobre la renta de las personas físicas 自然人所得税El impuesto sobre sociedades 公司税Renta imponible 应税所得Administración de Rentas 税务局，税收稽征处Efecto Timbrado 加盖戳记票印Deducción de gastos开支税收减免Deducción fiscal税收抵免Cuota impositiva 税率Concesión tributaria 赋税减免Ingreso libre / exento de impuesto 免税收入Ingreso por cuotas de franquicia 免税限额收入Baremo 费率表Retención del impuesto 预扣税款Valor gravable 应税价值Período impositivoo 应税期Percepción de derechos 征税Impuesto cedular sobre la renta 分类所得税Impuesto de la renta progresivo 累进所得税Derechos diferenciales 差别关税Derechos proteccionistas 保护性关税Gravamen adicional 附加税Mercancía sujeta a aduana 课税品Bienes libres 免税货物Operación gravada 应税交易Base de valoración 课税基础Moratoria fiscal 延期纳税Defraudación fiscal 逃税Paraíso fiscal 避税港，低税国（好形象...）Exención total o parcial de impuestos 税收减免Impuesto unificado sobre empresas industriales y comerciales 工商业统一税Sobretasa de importaciones 进口附加税Liquidación de impuestos consolidada 综合税单Barreras arancelarias 关税壁垒Reglamento Provisional sobre la Implementación de las Disposiciones de Impuestos Aduaneros de Importación y Exportación de la República Popular de China中华人民共和国海关进出口税则暂行实施条例CAUCA Código Aduanero Uniforme Centroamericano中美洲统一关税税则NIF número de identificación fiscal税号CIF código de identificación fiscal税号IRPF Impuesto sobre la renta de las personas físicas 自然人所得税TPC tax-paid cost 完税后价格p.b.t. profit before tax 税前利润T.E. tax exempt 免税。

税收专业术语

税收专业术语Accessions tax 财产增益税Admission 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capitation 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 commercial household 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。

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Yan gzhou Taxati on Trai ning College of State Admi nistrati on of Taxati on 国家税务总局扬州税务进修学院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 payme n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 thein come tax paid on the rein vested amoun再投资退税export-oriented enterprise 出口型企业tech no logically adva need en terprise 先进技术企业Special Economic Zone 经济特区accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐acco unt form of bala nee sheet 帐户式资产负债表acco unt form of profit and loss stateme nt 帐户式损益表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 帐户名称，会计科目accounting year 或financial year 会计年度acco unts 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 remunerati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bus in ess lice nse 营业执照call one ' s num叫号carry out/enforce/implement 执行check 核对check on the can cellati on 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]c consult; 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exam ine 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 suppleme ntary payme nt补缴make one' s debut in handling tax affair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 reti税务变更登记Nanjing Local Taxation Bureau 南京市地方税务局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 bus in ess admi nistratio n 外出经营登记relevant materials of proof 举证资料rent 出租reply/answer 答复sell and pay foreig n excha nge 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 监督电话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 officer 办税人tax payable/tax applicable 应缴税tax payme nt assessme nl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 ack no wledgeme nt 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 remunera稿0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 in specti on stateme nt/report 检查底稿the legal person 法人代表the letter of stateme nt and averme nt陈述申辩书the online web address for filling tax returns 纳税申报网络地址the pen alty fee for the overdue tax payme nt税款滞纳金the penalty notice 处罚告知书the real estate 房产the registratio n nu mber of the tax returns 纳税登记号the special invoice of service trade 服务业专用发票the special n ati on wide special inv oice 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 officer 办税人员tax return form 纳税申报表格tax voucher applicati on for the sale and purchase of foreig n excha nge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tran sportati on bus in ess 运输业un der 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：balanee 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。

税收专业英语词汇

ambit of charges 征税范围,收费范围annual allowance 每年免税额,年度津贴annual balance 年度余额assessable income 应评税收入,可估计收入assessable loss 应评税亏损assessable profit 应评税利润assessed profit 估定利润assessment 评税；评定；估价；评税单assessor 评议员；估税员asset 资产asset-liability management 资产负债管理asset-liability ratio 资产负债比asset price 资产价格asset out of book 账外资产assets account 资产账户assets accounting 资产会计assets allocation fund 资产分配基金assets appraisal 资产重估价assets cover 资产担保assets coverage ratio 资产担保率assets i nventory s hortage 资产盘亏assets inventory surplus 资产盘盈assets management 资产管理assets motive 资产动机assets play 资产隙assets r atio 资产比率assets redeployment 资产重新配置assets reserve 资产准备assets r etirement 资产报废assets r evaluation 资产重估assets settlement 资产决算,资产清算assets specificity 资产专用性assets stripping 资产剥离assets swap 资产互换assets turnover 资产周转率assets valuation 资产估值back duty 补缴税款base year 基年basic allowance 基本免税额capital levy 资本税；资产税capital tax 资本税child allowance 子女免税额confirmation o f p ayment 已缴税证明书council tax 地方税customs d eclaration 报关单customs d rawback 关税退还customs entry 进口报关customs quota 海关配额customs union 关税同盟tariff 关税；关税表；税率；税则；对… 征税tariff association 保险费税率同盟；关税同盟tariff barrier 关税壁垒tariff c ontrol 收费管制tariff rate 保险协定费税率,关税率tariff wall 关税壁垒tax 税；税款taxable 可征税的；应征税的taxable bracket 应课税组别taxable c apacity 纳税能力taxable i ncome 应税收入taxable payroll emolument 应课税薪酬总额taxable profit 应课税利润taxable value 应课税价值tax agent 税务代理人tax assessment 征税估值taxation 征税；税款taxation bureau 税务局taxation o ffice 税务署taxation payment 税款tax a voidance 避税tax b and 税阶tax base 计税基数,税基tax benefit 税收利益tax break 减税,赋税减免tax burden 税务负担,税项负担tax c ollector 税务员tax concession 税项宽减tax c redit 税收减免tax-deductible 可减税的tax d efaulter 欠税者tax d ischarged 注销税款tax dodging 逃税tax d ue 到期应缴税款tax element 税收成分tax e vasion 逃税tax exemption 免税tax farmer 税款包收人,包税商tax heaven 避税安乐窝tax h eldover 延缓缴纳税款tax h oliday 免税期tax i n d efault 拖欠税款tax inspector 税务稽查员tax investigation 税务调查tax liability 纳税责任,税务负担tax loophole 税制漏洞tax net 税网tax payable 应缴税款taxpayer 纳税人tax position 课税情况tax p roposal 税收建议tax rebate 出口退税tax r egime 税制tax relief 税项宽免tax r eserve c ertificate 储税券tax return 纳税申报单tax selling 纳税抛售tax shelter 合法避税手段tax stamp 印花税票tax stoodover 延缓缴纳税款tax system 课税制度,税制tax threshold 起征点tax undercharge 短征税款tax year 税务年度发票invoice;receipt发票登记簿invoice r egister发票金额invoice a mount发票联invoice c opy税单号码charge number税额限定rate-capping税后净运营利润NOPAT（net operating profit a fter t ax ）税后利润率after tax profit margin税后收益earnings after tax税款tax;taxation; taxation payment税前收入before-tax income税收revenue税收抵免合格性eligibility for tax credit 税项宽减tax concession税项宽免tax relief所得税income tax所得税减免marginal relief所得税预扣法pay-as-you-earn; pay-as-you-go征收collection征收额levy征收年度year of assessment征税levy;put;taxation征税范围ambit of charges征税估值tax assessment。

税务英语词汇

税务英语词汇文章摘要：本文介绍了一些常用的税务英语词汇，包括税种、税率、税收优惠、税收征管等方面的内容。

本文采用表格的形式，将相关的词汇按照中英文对照的方式进行分类和解释，以便读者更好地理解和记忆。

本文旨在帮助从事税务工作或学习的人士提高他们的英语水平，以便更好地与国际税务机构或外国纳税人进行沟通和交流。

一、税种中文英文说明增值税value-added tax (VAT)一种对商品和服务在生产、流通和消费各个环节增加的价值征收的税。

消费税consumption tax 一种对特定商品或服务的消费者或销售者征收的税，通常是按照销售额或数量计算。

营业税business tax 一种对提供服务、转让无形资产或销售不动产所取得的收入征收的税。

所得税income tax 一种对个人或企业所得征收的税，通常是按照所得额或利润额计算。

印花税stamp duty 一种对签订合同、协议、凭证等法律文书征收的税，通常是按照文书金额或份数计算。

关税tariff一种对进出口商品征收的税，通常是按照商品价值或数量计算。

土地增值税land appreciation tax (LAT)一种对转让土地使用权、房屋及其附属设施所取得的增值额征收的税。

房产税property tax一种对房屋及其附属设施的价值或租金征收的税。

车船税vehicle and vessel tax 一种对拥有车辆或船舶的个人或单位征收的税，通常是按照车辆或船舶类型和数量计算。

资源税resource tax 一种对开采自然资源或生产自然资源制品所取得的收入征收的税，通常是按照资源量或销售额计算。

城市维护建设税urban maintenance andconstruction tax (UMCT)一种对纳入增值税、消费税和营业税范围内的单位和个人征收的附加税，用于城市基础设施建设和维护。

教育费附加education surcharge 一种对纳入增值税、消费税和营业税范围内的单位和个人征收的附加费，用于教育事业发展。

税务英语词汇大全

税务专用英语

税务词汇营业税：businesstaxorturnovertax消费税：excisetaxorconsumptiontax增值税：valueaddedtax关税：customduty印花税：stamptax土地增值税：landappreciationtaxorincrementtaxonlandvalue个人所得税：individualincometax企业所得税：incometaxoncorporatebusiness外商投资企业所得税：incometaxonforeigninvestmententerprises城市维护建立税：citymaintenanceconstructiontax资源税：resourcetax房产税：housepropertytax土地使用税：landusetax车船使用税：operationtaxofvehicleandship耕地占用税：farmlandusetax教育费附加：extrachargesofeducationfundsStateAdministrationforTaxation国家税务总局YangzhouTaxationTrainingCollegeofStateAdministrationofTaxation国家税务总局XX税务进修学院LocalTaxationbureau地方税务局外汇管理局：ForeignExchangeControlBoard海关：customs财政局：financebureau统计局：StatisticsBureau工商行政管理局：AdministrationofIndustryandCommerce出入境检验检疫局：AdministrationforEntryExitInspectionandQuarantine 中国证监会：ChinaSecuritiesRegulatoryCommission(CSRS)劳动和社会保障部：MinistryofLabourandSocialSecuritytaxreturnsfiling纳税申报taxpayable应交税金theassessableperiodfortaxpaymen纳t税期限thetimingoftaxliabilityarising纳税义务发生时间consolidatereporting合并申报thelocalcompetenttaxauthority当地主管税务机关theoutboundbusinessactivity外出经营活动TaxInspectionReport纳税检查报告taxavoidance逃税taxevasion避税taxbase税基refundaftercollection先征后退withholdandremittax代扣代缴collectandremittax代收代缴incomefromauthorsremuneration稿酬所得incomefromremunerationforpersonalservice劳务报酬所得incomefromleaseofproperty财产租赁所得incomefromtransferofproperty财产转让所得contingentincome偶然所得resident居民non-resident非居民taxyear纳税年度temporarytripsoutof临时离境flatrate比例税率withholdingincometax预提税withholdingatsource源泉扣缴StateTreasury国库taxpreference税收优惠thefirstprofit-makingyear第一个获利年度refundoftheincometaxpaidonthereinvestedamount再投资退税export-orientedenterprise出口型企业technologicallyadvancedenterprise先进技术企业SpecialEconomicZone经济特区accountantgenaral会计主任accountbalancde结平的XXaccountbill帐单accountbooks帐accountclassification XX分类accountcurrent往来帐accountformofbalancesheet XX式资产负债表accountformofprofitandlossstatement XX式损益表accountpayable应付帐款accountreceivable应收帐款----accountofpayments支出表accountofreceipts收入表accounttitle XX名称，会计科目accountingyear或financialyear会计年度accountspayableledger应付款分类帐accept受理accountingsoftware会计核算软件affix盖章applicationletter申请报告applyforreimbursement申请退税applyforahearing申请听证applyfornullifyingthetaxregistration税务登记注销applyforreimbursementoftaxpayment申请退税askfor征求audit审核author’sremunerati稿o n酬；稿费averment申辩bill/voucher票证bulletin公告bulletinboard公告牌businessIDnumber企业代码businesslicense营业执照callone’snum叫be号rcarryout/enforce/implement执行check核对checkonthecancellationofthetaxreturn注销税务登记核查checkingthetaxreturns审核申报表citypropertytax城市房地产税company-owned公司自有的conductaninvestigation/investigate调查constructioncontract建筑工程合同]cconsult;consultation咨询<consultingservice/advisoryservice咨询效劳contact联系contract承包copy复印；副本deduct扣除----delayinfilingtaxreturns延期申报〔缴纳〕税款describe/explain说明document文件；资料examineandapprove审批extendthedeadlineforfilingtaxreturns延期税务申报feedback反应filetaxreturns(online)〔网上〕纳税申报fillout/in填写foreign-ownedenterprise外资企业hearing听证ID(identification)工作证`Identicalwiththeoriginal与原件一样IIT(Individualincometax)个人所得税Implementation稽查执行income收入；所得inform/tell告诉informationdesk咨询台inspect稽查inspectionnotice稽查通知书instructions使用说明invoicebook(purchase)发票购领本invoice发票invoicetaxcontrolmachine发票税控机legalperson法人代表letterofsettlementfortaxinspection稽查处理决定书list清单localtaxforeducation教育地方附加费lunchbreakmakeasupplementarypayment补缴makeone’sdebutinhandlingtaxaffai初r s次办理涉税事项manuscript底稿materialsofproof举证材料material资料modify修改modifyone’staxretu税rn务变更登记NanjingLocalTaxationBureau XX市地方税务局Notice告知nullify注销officebuilding办公楼officestationery办公用品on-the-spotservice上门效劳on-the-spottaxinspection上门稽查opinion意见originalvalue原值payanoverduetaxbill补缴税款pay缴纳penalty处分penaltyfeeforoverduepayment滞纳金penaltyfee罚款personalcontact面谈post/mail/sendsthbymail邮寄procedure/formality手续proofmaterialtobackuptaxreturns税收举证资料purchase购领realestate房产receipt回执;反应单record记录referencenumber顺序号registeroutwardbusinessadministration外出经营登记relevantmaterialsofproof举证资料rent出租reply/answer答复sellandpayforeignexchange售付汇servicetrade效劳业settlement处理settle结算show/present出示specialinvoicebooksofservicetrade效劳业发票stamp公章submitawrittenapplicationletter提供书面申请报告supervisionhotline 监视taxinspectionbureau稽查局taxinspectionpermit税务检查证taxinspection税务稽查taxlaw税法taxofficer办税人taxpayable/taxapplicable应缴税taxpaymentassessment纳税评估taxpaymentreceipt完税凭证taxpayment税款taxrate税率taxreductionorexemption减免税taxregistrationnumber纳税登记号taxregistrationcertificate税务登记证taxregistration税务登记taxrelateddocuments涉税资料taxreturn/taxbill税单taxreturnformsandtheacknowledgementofreceipt申报表回执taxreturns纳税申报表taxvoucher凭证theaccountingsoftware会计核算软件theacknowledgementofreceipt送达回证theapplicationforanincomerefund收入退还清单theauthor’sremunera稿tio费nthebusinessIDnumber企业代码thecertificateforoutwardbusinessadministration外出经营管理证明thecertificateforexchangeofinvoice换票证thedeadline规定期限theinspectionstatement/report检查底稿thelegalperson法人代表theletterofstatementandaverment陈述申辩书theonlinewebaddressforfillingtaxreturns纳税申报网络地址thepenaltyfeefortheoverduetaxpayment税款滞纳金thepenaltynotice处分告知书therealestate房产theregistrationnumberofthetaxreturns纳税登记号thespecialinvoiceofservicetrade效劳业专用发票thespecialnationwidespecialinvoicestamp发票专用章thespecialnationwideinvoicestamp发票专用章theStateAdministrationofTaxation国家税务局supervisionoftaxation税收监视taxinspectiondepartment税务稽查局taxinspectionpermit税务检查证taxofficer办税人员taxreturnform纳税申报表格taxvoucherapplicationforthesaleandpurchaseofforeignexchange售付汇税务凭证申请审批表theuseofinvoice发票使用tradingcontract购销合同transportationbusiness运输业undertherateonvaluemethod从价urbanhouse-landtax城市房地产税VAT(value-addedtax,valueaddedtax)增值税Writtenapplicationletter书面申请报告资产负债表：balancesheet可以不大写b利润表：incomestatements(orstatementsofincome)利润分配表：retainedearnings现金流量表：cashflows。

财税英语税务专用词汇及税收英语.pdf

财税英语-税务专用词汇及税收英语财税英语－税务专用词汇及税收英语对话1.税务专用词汇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2.税收英语对话――营业税标题：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 knowledgeabout 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。

税务英语词汇大全

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税务专业英语常用词汇整理
随着全球经济的发展和国际贸易的增加，税务专业英语的重要性日益凸显。

无论是从事税务工作的专业人士，还是对税务有兴趣的学习者，掌握一些常用的税务专业英语词汇是必不可少的。

本文将整理一些常用的税务专业英语词汇，帮助读者更好地理解和运用。

一、税收类型(Types of Taxes)
1. Income Tax - 所得税
2. Value Added Tax (VAT) - 增值税
3. Corporate Tax - 企业所得税
4. Sales Tax - 销售税
5. Property Tax - 房产税
6. Excise Tax - 特别消费税
7. Customs Duty - 关税
8. Gift Tax - 赠与税
9. Inheritance Tax - 遗产税
10. Payroll Tax - 工资税
二、税务部门(Tax Authorities)
1. Tax Administration - 税务管理机构
2. Internal Revenue Service (IRS) - 美国国内税务局
3. Her Majesty's Revenue and Customs (HMRC) - 英国国家税务和海关总署
4. State Tax Department - 州税务部门
5. Tax Inspectorate - 税务检查机构
6. Tax Court - 税务法院
三、纳税申报(Tax Filing)
1. Tax Return - 纳税申报表
2. Taxpayer Identification Number (TIN) - 纳税人识别号
3. Taxable Income - 应税收入
4. Deductions - 扣除项
5. Tax Exemptions - 免税额
6. Tax Refund - 税款退还
7. Tax Evasion - 逃税
8. Tax Avoidance - 避税
四、税务审计(Tax Auditing)
1. Tax Audit - 税务审计
2. Audit Trail - 审计轨迹
3. Tax Compliance - 税务合规
4. Taxpayer's Rights - 纳税人权益
5. Tax Assessment - 税务评估
6. Tax Penalty - 税务罚款
7. Tax Fraud - 税务欺诈
五、国际税务(International Taxation)
1. Double Taxation - 双重征税
2. Tax Treaty - 税收协定
3. Transfer Pricing - 转让定价
4. Base Erosion and Profit Shifting (BEPS) - 基地侵蚀和利润转移
5. Controlled Foreign Corporation (CFC) - 受控外国公司
6. Permanent Establishment (PE) - 永久机构
7. Thin Capitalization - 薄资本化
六、税务报告(Tax Reporting)
1. Financial Statements - 财务报表
2. Tax Provision - 税务准备
3. Taxable Year - 纳税年度
4. Taxable Period - 纳税期间
5. Taxable Event - 应税事件
6. Withholding Tax - 预扣税
7. Taxable Gain - 应税收益
8. Tax Loss - 税务损失
七、税务筹划(Tax Planning)
1. Tax Incentives - 税收激励措施
2. Tax Credits - 税收抵免
3. Tax Shelters - 避税港
4. Offshore Tax Planning - 离岸税务筹划
5. Tax Optimization - 税务优化
6. Tax Haven - 避税天堂
八、税务法律(Tax Laws)
1. Tax Code - 税法典
2. Tax Regulations - 税法规定
3. Tax Treaties - 税收协定
4. Tax Court Rulings - 税务法院裁决
5. Tax Dispute Resolution - 税务争议解决
结语：
以上是一些常用的税务专业英语词汇，涵盖了税收类型、税务部门、纳税申报、税务审计、国际税务、税务报告、税务筹划和税务法律等方面。

掌握这些词汇将有助于读者更好地理解税务领域的相关内容，提高自己的专业素养。

希望本文对读者有所帮助，谢谢阅读！。