税务英语词汇大全
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。
注会考试-税法常用词汇
1 / 2税法常用英语词汇1. value added tax 增值税2. business tax 营业税3. consumption tax 消费税4. enterprise income tax 企业所得税5. customs tax 关税6. individual income tax 个人所得税7. resource tax 资源税8. urban and township land use tax 城镇土地使用税9. city maintenance and construction tax 城市维护扩建税10. farmland occupation tax 耕地占用税11. land appreciation tax 土地增值税12. stamp tax 印花税13. vehicle acquisition tax 车辆购置税14. deed tax 契税15. fuel tax 燃油税16. security transaction tax 证券交易税17. social security tax 社会保障税18. house property tax 房产税19. slaughter tax 屠宰税20. urban real estate tax 城市房地产税21. inheritance tax 遗产税22. banquet tax 筵席税23. vehicle and vessel usage tax 车船使用税24. vehicle and vessel license plate tax 车船使用牌照税25. vessel tonnage tax 船舶吨税26. agriculture tax 农业税27. animal husbandry tax 牧业税28. income tax on foreign enterprises and enterprises with foreign investment 外商投资及外国企业所得税29. fixed assets investment orientation regulation tax 固定资产投资方向调节税30. State Administration for Taxation 国家税务总局31. Local Taxation bureau 地方税务局32. tax filing 纳税申报/汇算清缴33. taxes payable 应交税金34. the assessable period for tax payment 纳税期限35. the timing of tax liability arising 纳税义务发生时间36. consolidate reporting 合并申报37. the local competent tax authority 当地主管税务机关38. the outbound business activity 外出经营活动39. Tax Inspection Report 纳税检查报告40. tax avoidance 避税41. tax evasion 逃税42. tax base 税基2 / 243. refund after collection 先征后退44. withhold and remit tax 代扣代缴45. collect and remit tax 代收代缴46. income from authors remuneration 稿酬所得47. income from remuneration for personal service 劳务报酬所得48. income from lease of property 财产租赁所得49. income from transfer of property 财产转让所得50. contingent income 偶然所得51. resident 居民52. non-resident 非居民53. tax year 纳税年度54. temporary trips out of the country 临时离境55. flat rate 比例税率56. withholding income tax 预提税57. withholding at source 源泉扣缴58. State Treasury 国库59. tax preference 税收优惠60. the first profit-making year 第一个获利年度61. refund of the income tax paid on the reinvested amount 再投资退税62. export-oriented enterprise 出口型企业63. new and hi-tech enterprise 高新技术企业64. Special Economic Zone 经济特区65. Arm's length transaction 独立交易66. Tax incentives 税收优惠67. Non- deductible expenses 不可抵扣的费用68. temporary differences 暂时性差异69. non-taxable income 非应税收入。
税收英语词汇
Phrases：quid pro quo 补偿物，交换物，相等物，代用品additional allocation 增拨additional budget allocation追加预算advance allocation 预付拨款［分配］appropriate for 拨出（款项)供…之用（be)tax system 税制tax collecting 征税ups and downs 盛衰的交替变换after—tax income 税后收入ballot box投票箱the allocation function 配置职能the redistribution function 再分配职能the stabilization function稳定职能tax allocation 税收分配tax code 税收法规tax avoidance 避税tax evasion 逃税tax exemption 免税tax reduction 减税tax refund 退税tax liability 纳税义务New words：aggregate n。
合计，总计, 集合体adj.合计的，集合的, 聚合的v。
聚集, 集合，合计offset n。
偏移量, 抵消，弥补, 分支, 平版印刷，胶印vt.弥补，抵消, 用平版印刷vi.偏移，形成分支presumption n。
假定property n。
财产, 所有物, 所有权，性质，特性，(小)道具expansion n。
扩充，开展，膨胀，扩张物，辽阔, 浩瀚contraction n。
收缩，缩写式, 紧缩countercyclical adj.[经］反周期的（指与商业周期既定阶段发展方向相反的,如在商业周期高涨阶段采取通货紧缩政策，以防止通货膨胀等问题出现）philosophical adj。
哲学的coercive adj。
强制的, 强迫的valuation n.估价，评价，计算presupposition n。
税务专用词汇及税收英语对话
税务英语l e s s o n 1 Lessen 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 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 bureauxAnd why should my company register with them at the same timeTax official: The biggest difference is that they are in charge of different taxes.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，著作权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 company wants 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set up 设立，建立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．Tax official: Can you explain your plan in detailTaxpayer: 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 tax(LAT)again for the transfer of immovable property.Taxpayer: How do we determine the taxable income if the transfer does not conduct in 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 venture Taxpayer: 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 tax(LAT) 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)proportion 比例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 our application for tax exemp-tion presented by usTaxofficial: 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 headquarter Taxpayer: Yes.Taxpayer: No.Tax 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.New Wordsdeal 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, namely declaration, verification, and conversion.Taxpayer: 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 exempt Tax 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 thisTax 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conversion 换算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 are exempt from taxation .Taxpayer: 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 remuneration Tax 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 JapanTaxpayer: 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 .New Wordschiefrepresentatlve 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: Hello!This 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.Mr.Li. : Li Tong speaking .What can I help you ,BrownTaxpayer: 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 office Mr.Li. : The amount actually happening can be exempt, but it is unreasonable if theTaxpayer: 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.Taxpayer: Does that include the allowance of trip abroadMr.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in the course of 在……的过程中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 differenceTax official: Yes.Some treatments are same,and some are different.Lawyer: 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 he should pay personal income tax on his remuneration. Can you give me some detailed materials 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 job Taxpayer: 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.Taxpayer: I had been back to my motherland temporary，shall I indicate itTax 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 in which you open your bank account .Taxpayer: Where is the nearest branch of the Industrial and Commercial BankTax official: Go west to the crossroads, then turn to the south ,and the branch is 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 e 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.Taxpayer: Are there any other materials neededMr. Li: In addition to the application form, you need to provide the tax payment bill of last month .Taxpayer: Original or copyMr. Li: Both .Taxpayer: When should I hand in those materialsMr. Li: You know ,it will take some time to verify your circumstance . So if you want your tax refund quickly ,you'd better hand it in as soon as possible .Taxpayer: How long will the tax be refundedMr. Li: If you circumstance is true, we will refund the tax within 60 days after receiving your application.Taxpayer: I appreciate your help very much .Mr. Li: You are welcome .New Wordsin charge of 负责管理tax refund 退税refer to 参考，参阅the tax payment bill 纳税缴款单as soon as possible 尽快税务英语lesson 15Lessen 15:Must all the personal income tax be with-held and paid by institution个人所得税都是代扣代缴的吗？Taxpayer: All the foreign enter-prises are obliged to withhold the personal income tax．Is that rightTax official: Yes.Actually , all the organizations in China must withhold personal income tax when they pay salary to their employees,except embassy.。
国际税收词汇
ModelDouble Taxation Convention between Developed and DevelopingCountries
常设机构
standing body
营业存在
businesspresence
应税收益或所得
taxable income
综合税制
general or comprehensive tax system
分类税制
classified tax system
跨国一般经常所得
international general constant income
跨国超额所得
international excess income
标准销售利润率法
method of standard profit rate of sales
超额利润税
excess profit tax
跨国资本利得
international capital gains
跨国一般动态财产价值
international general propertyvalueondynamism
跨国退休金所得
international income from pensions
跨国政府服务所得
international income from governmental services
跨国董事费所得
international income from directors fees
跨国表演家和运动员所得
安全港规则
safe haven rule
第十五章涉外税收负担
税收优惠待遇
the preferential treatment of taxation
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。
税收报表英语词汇
税收报表英语词汇Accession Tax 财产增值税、财产增益税Additional Tax 附加税Admission Tax 入场税Allowable Tax Credit 税款可抵免税;准予扣除税额Amended Tax Return 修正后税款申报书Animal Slaughter Tax 动物屠宰税Annual Income Tax Return 年度所得税申报表Assessed Tax. 估定税额Assessment of Tax 税捐估定Asset Tax 资产税Back Tax 欠缴税款;未缴税额Business Tax （工商）营业税;工商税Capital Tax 资本税:<美>按资本额稽征;<英>指资本利得税和资本转让税（＝[缩]CTT）<英>资本转让税Capital Transfer Tax 资本转移税;资本过户税Company Income Tax / Company Tax 公司所得税Corporate Profit Tax / Corporation Profit Tax 公司利润税;公司利得税Corporate Profits After Taxes <美>公司税后利润（额）;公司税后收益（额）Corporate Profits Before Taxes <美>公司税前利润（额）;公司税前收益（额）Corporation Tax Act <美>公司税法Corporation Tax Rate 公司税税率Deferred Income Tax 递延所得税Deferred Income Tax Liability 递延所得税负债Deferred Tax 递延税额;递延税额Development Tax 开发税;发展税Direct Tax 直接税Dividend Tax 股利税;股息税Earnings After Tax （＝[缩]EAT）(纳)税后盈利;（纳）税后收益（额）Earnings Before Interest and Tax （＝[缩]EBIT）缴付息税前收益额;息税前利润Effective Tax Rate 实际税率Employment Tax 就业税;职业税;雇用税Entertainment Tax 娱乐税;筵席捐Estate Tax 遗产税Estimated Income Tax Payable 估计应付所得税;预估应付所得税Estimated Tax 估计税金Exchange Tax 外汇税Excise Tax ①［国内］税;［国内］货物税②营业税;执照税Export Tax 出口税Export Tax Relief 出口税额减免Factory Payroll Taxes 工厂工薪税Factory Tax ［产品］出厂税Fine for Tax Overdue 税款滞纳金Fine on Tax Makeup 补税罚款Franchise Tax 特许经营税;专营税Free of Income Tax （＝[缩]f.i.t.）<美>免付所得税Import Tax 进口税Income Before Interest and Tax 利息前和税前收益Income After Taxes 税后收益;税后利润Income Tax （[缩]＝IT）所得税Income Tax Benefit 所得税可退税款Income Tax Credit 所得税税额抵免Income Tax Deductions 所得税扣款;所得税减除额Income Tax Exemption 所得税免除额Income Tax Expense 所得税费用Income Tax Law 所得税法Income Tax Liability 所得税负债Income Tax on Enterprises 企业所得税Income Tax Payable 应付所得税Income Tax Prepaid 预交所得税Income Tax Rate 所得税率Income Tax Return 所得税申报表Income Tax Surcharge 所得附加税Income Tax Withholding 所得税代扣Increment Tax;Tax on Value Added 增值税Individual Income Tax Return 个人所得税申报表Individual Tax 个人税Inheritance Tax <美>继承税;遗产税;遗产继承税Investment Tax Credit （＝[缩]ITC/I.T.C.）<美>投资税款减除额;投资税款宽减额;投资减税额Liability for Payroll Taxes 应付工薪税Local Tax / Rates 地方税Luxury Tax 奢侈（品）税Marginal Tax Rate 边际税率Notice of Tax Payment 缴税通知;纳税通知书Nuisance Tax <美>繁杂捐税;小额消费品税Payroll Tax 工薪税;工资税;<美>工薪税Payroll Tax Expense 工薪税支出;工资税支出Payroll Tax Return 工薪所得税申报书;工资所得税申报书Personal Income Tax 个人所得税Personal Income Tax Exemption 个人所得税免除Personal Tax 对人税;个人税;直接税Prepaid Tax 预付税捐Pretax Earnings 税前收益;税前盈余;税前盈利Pretax Income 税前收入;税前收益;税前所得Pretax Profit 税前利润Product Tax 产品税Production Tax 产品税;生产税Profit Tax 利得税;利润税Progressive Income Tax 累进所得税;累退所得税Progressive Income Tax rate 累进所得税率Progressive Tax 累进税Progressive Tax Rate 累进税率Property Tax 财产税Property Tax Payable 应付财产税Property Transfer Tax 财产转让税Rate of Taxation;Tax Rate 税率Reserve for Taxes 税捐准备（金）纳税准备（金）Retail Taxes 零售税Sales Tax 销售税;营业税Tax Accountant 税务会计师Tax Accounting 税务会计Tax Accrual Workpaper 应计税金计算表Tax Accruals 应计税金;应计税款Tax Accrued / Accrued Taxes 应计税收Tax Administration 税务管理Tax Audit 税务审计;税务稽核Tax Authority 税务当局Tax Benefit <美>纳税利益Tax Benefit Deferred 递延税款抵免Tax Bracket 税（收等）级;税别;税阶;税档Tax Collector 收税员Tax Credits <美>税款扣除数;税款减除数Tax Deductible Expense 税收可减费用Tax Deductions <美>课税所得额扣除数Tax Due （到期）应付税款Tax Evasion 逃税;漏税;偷税Tax Exemption / Exemption of Tax/ Tax Free 免税（额）Tax Law 税法Tax Liability 纳税义务Tax Loss 纳税损失;税损Tax on Capital Profit 资本利得税;资本利润税Tax on Dividends 股息税;红利税Tax Payment 支付税款;纳税Tax Penalty 税务罚款Tax Rate Reduction 降低税率Tax Rebate （出口）退税Tax Refund 退还税款Tax Return 税款申报书;纳税申报表Tax Savings 税金节约额Tax Withheld 扣缴税款;已预扣税款Tax Year 课税年度;纳税年度Taxable 可征税的;应纳税的Taxable Earnings 应税收入Taxable Income （＝[缩]TI）可征税收入（额）;应（课）税所得（额）;应（课）税收益（额）Taxable Profit 应（课）税利润Taxation Guideline 税务方针;税务指南Taxes Payable 应缴税金，应付税款Tax-exempt Income 免税收入;免税收益;免税所得Tax-free Profit 免税利润Taxpayer 纳税人Transaction Tax 交易税;流通税Transfer Tax ①转让税;过户税②交易税Turnover Tax 周转税;交易税Undistributed Taxable Income 未分配课税所得;未分配应税收益Untaxed Income 未纳税所得;未上税收益Use Tax 使用税Value Added Tax （＝[缩]V AT）增值税Wage Bracket Withholding Table 工新阶层扣税表Withholding Income Tax <美>预扣所得税;代扣所得税Withholding of Tax at Source 从源扣缴税款Withholding Statement 扣款清单;扣缴凭单Withholding Tax 预扣税款Withholding Tax Form （代扣所得税表）English Language Word or Term Chinese Language Word or TermINDIVIDUAL 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 ofArticle 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。
常用英文税收术语
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
息票利息税
customs duties
关税
death duty
遗产税
development tax
开发税
direct consumption tax
直接消费税
domestic rates
住宅税
earmarked tax
专用目的税
earned income tax
劳物所得税
electricity and gas tax
电力煤气税
employment tax
就业税
enterprise income tax
企业所得税
environmental tax
环境税
excess profit tax
超额利润税
exchange tax
外汇税
excise on eating， drinking and lodging
饮食旅店业消费税
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
circulation tax
流通税
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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
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