消费税Consumption tax

税务英文税务英语营业税：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 enterprisesState Administration for Taxation 国家税务总局Yangzhou Taxation Training College of State Administration of Taxation国家税务总局扬州税务进修学院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 经济特区营业税：business tax增值税：V AT value added tax消费税：excise印花税：Stamp tax/duty个人所得税：personal income tax城市维护建设税：city maintenance construction tax企业所得税：corporate/enterprise/business income tax资源税：resource tax土地增值税：increment tax on land value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 funds accept 受理p.0©Ebase论坛-- Ebase论坛,英语论坛6G accounting software 会计核算软件(LGK©Ebase论坛-- Ebase论坛,英语论坛k?k#9daffix 盖章x'M©Ebase论坛-- Ebase论坛,英语论坛eeGhf application letter 申请报告F#qcE©Ebase论坛-- Ebase论坛,英语论坛Q.Kr apply for reimbursement 申请退税iss*©Ebase论坛-- Ebase论坛,英语论坛bQa<N&apply for a hearing 申请听证!} N!©Ebase论坛-- Ebase论坛,英语论坛}M apply for nullifying the tax registration 税务登记注销,\wapply for reimbursement of tax payment 申请退税&1$R©Ebase论坛-- Ebase论坛,英语论坛 fask for 征求b!t©Ebase论坛-- Ebase论坛,英语论坛 4 audit 审核a©Ebase论坛-- Ebase论坛,英语论坛M author’s remuneration 稿酬；稿费4_3[©Ebase论坛-- Ebase论坛,英语论坛(Xu" averment 申辩+Pmg©Ebase论坛-- Ebase论坛,英语论坛;vbill/voucher 票证5"n©Ebase论坛-- Ebase论坛,英语论坛[ bulletin 公告(~ca]©Ebase论坛-- Ebase论坛,英语论坛L]K(0 bulletin board 公告牌6%J8i2©Ebase论坛-- Ebase论坛,英语论坛F_ business ID number 企业代码[©Ebase论坛-- Ebase论坛,英语论坛zD%eNbusiness license 营业执照[sP(Tbusiness tax 营业税):'N©Ebase论坛-- Ebase论坛,英语论坛O"60C*call one’s number 叫号.0;©Ebase论坛-- Ebase论坛,英语论坛. carry out/enforce/implement 执行_|©Ebase论坛-- Ebase论坛,英语论坛9\"66 check 核对pDg©Ebase论坛-- Ebase论坛,英语论坛qLPH~Icheck on the cancellation of the tax return 注销税务登记核查&©Ebase论坛-- Ebase论坛,英语论坛agi checking the tax returns 审核申报表;0©Ebase论坛-- Ebase论坛,英语论坛1hqK@4city property tax 城市房地产税`#i*}`©Ebase论坛-- Ebase论坛,英语论坛{ company-owned 公司自有的tJ|©Ebase论坛-- Ebase论坛,英语论坛]c?#kb conduct an investigation/investigate 调查VY1y©Ebase论坛-- Ebase论坛,英语论坛g construction contract 建筑工程合同]c©Ebase论坛-- Ebase论坛,英语论坛l'U consult; 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消费税(Excise Tax)，是一种古老的税种，其雏形最早产生于古罗马帝国时期。

当时，由于农业、手工业的发展，城市的兴起与商业的繁荣，于是相继开征了诸如盐税、酒税等产品税，这就是消费税的原形。

消费税作为流转税的主体税种，不仅可以保证国家财政收入的稳定增长，而且还可以调节产业结构和消费结构，限制某些奢侈品、高能耗品的生产，正确引导消费。

同时，它也体现了一个国家的产业政策和消费政策。

消费税发展至今，已成为世界各国普遍征收的税种，目前已被120多个国家或地区所征收，而且还有上升的趋势。

特别是近年来在为了可持续发展进行的税收法律制度改革的浪潮中，各国纷纷开征或调整消费税以便建立一个既有利于环境和生态保护又有利于经济发展的绿色税收法律制度。

一、我国消费税开端我国的消费税是中央税，它是我国国务院财政收入中仅次于增值税的第二大税源。

早在1951年政务院就根据国家公布和实行的《全国税政实施要则》的规定，颁布了《特种消费行为税暂行条例》，开始征收特种消费行为税，后来由于种种原因，消费税被迫取消。

现行课征的消费税则是1994年税制改革中新设立的一种税，其法律依据是1994年开始实施的《中华人民共和国消费暂行条例》、《中华人民共和国消费暂行条例实施细则》，以及国家税务总局发布的《消费税征收范围注释》、《消费税若干具体问题的规定》等。

这些规范性文件都是为适应当时我国深化经济体制改革，对税收法律制度进行大规模改革的需要而制定的。

它标志着我国的消费税法律制度基本建立起来。

二、2006年消费税改革经国务院批准，财政部、国家税务总局联合下发通知，规定自2006年4月1日起，对我国现行消费税税目、税率及相关政策进行调整：新增了高尔夫球及球具、高档手表、游艇、木制一次性筷子、实木地板等税目，增列成品油税目，取消护肤护发品税目，还调整了白酒、小汽车、摩托车、汽车轮胎等税目的税负水平。

（一）消费税政策调整的背景任何一次税制改革或税收政策调整，都是社会、经济和政治等因素变化的结果，都是为了适应发展变化以后的新形势。

消费税的计算方式一、消费税的计算方式根据税法的有关规定，消费税属于价内税，即销售方按取得的销售款的一定的税率计算应交的消费税。

以消费税税率10%为例，则销售方取得的货款中，10%为应交的消费税，90%为消费税后的销售收入。

对应的，购货方支付的货款中，10%为销售方应交的消费税，90%为销售方消费税后的销售收入。

换句话说，如果一件商品价值90元，则购货方需要额外支付10元的税款方可购得该商品，否则销售方是不愿出售的，交易是无法完成的。

这里，10元的税款是这样计算而来的，先确定包含税款的总价=货价90元/(1-消费税税率10%)=100元，再计算应交的消费税=100*消费税税率10%=10元，两步骤合并，即为：应交的消费税=货价90元/(1-消费税税率10%)*消费税税率10%=10元。

在计算进口环节应交消费税时，实际上是由购货方取代销售方交纳消费税，但为保持进口货物与国内流通货物在税负及税款计算上的一致性，就需要按照上述思路进行折算。

由于进口货物对应上例中90元的“货价”包括关税完税价格和应交的关税两部分，因此，上例公式演变为：应交的消费税=(关税完税价格+应交关税)/(1-消费税税率)*消费税税率。

二、消费税定义消费税是在对货物普遍征收增值税的基础上，选择少数消费品再征收的一个税种，主要是为了调节产品结构，引导消费方向，保证国家财政收入。

现行消费税的征收范围主要包括：烟，酒及酒精，鞭炮，焰火，化妆品，成品油，贵重首饰及珠宝玉石，高尔夫球及球具，高档手表，游艇，木制一次性筷子，实木地板，汽车轮胎，摩托车，小汽车等税目，有的税目还进一步划分若干子目。

消费税实行价内税，只在应税消费品的生产、委托加工和进口环节缴纳，在以后的批发、零售等环节，因为价款中已包含消费税，因此不用再缴纳消费税，税款较终由消费者承担。

在消费税于1994年1月1日正式开征后，有根据税制设计，征收消费税的产品原来是征收产品税或增值税的，现改为征收增值税后，这些产品的原税负有较大幅度的下降，为了不因税负下降造成财政收入减收，需要将税负下降的部分通过再征一道消费税予以弥补。

流转税Turnover tax增值税Value-added tax消费税consumption tax营业税business tax关税Tariff（customs duties）税率Rate税负转嫁Shift the tax burden税收优惠Tax incentives课税对象subject to taxation、Taxable 价内税Price within the tax价外税（tax included in price）、tax excluded in price纳税人taxpayer一般纳税人general taxpayer小规模纳税人Small –scale taxpayers 增值税专用发票Special VAT invoices 基本税率basic tax rate低税率政策low tax policy征收率percentage charges销项税额tax amount of offset item进项税额income tax amount组成计税价格Composite assessable price成本利润率profit rate on cost出口退税export rebates、tax reimbursement for export海关customs、free goods免税商品tax-free commodities起征点、threshold免征额exemption entitlement 、tax exemption、zero bracket amount减免税款Tax deduction保护关税（protective tariff）保税制度（bonded system）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 gatt）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)Vocabulary 词汇register登记，注册taxation bureau税务局，税务机关bureaux政府机关，局（复数形式）enterprise企业real estate房地产，不动产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business license营业执照application form申请表registration certificate登记证declaration申报taxreturn纳税申报表fine罚款business income 营业所得，营业收入impose on 加征（税，义务等）于levy on 征收，征集，强迫收集overdue payment 滞纳金tax evasion 逃税，偷税，漏税criminal responsibility 刑事责任penalty 处罚，罚款trace 追查，追究individual income tax 个人所得税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finance 金融profit 利润patent right 专利权trade mark 商标land-useright 土地使用权taxable income 应税收入，计税收入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lease 租赁property 财产movable property 动产agent 代理人financial lease 金融租赁operational lease 经营租赁ownership 所有权deduct 扣除，减除realcost 实际成本the land appreciation tax（LAT）土地增值税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dividend 股息，资本红利contribution 出资入股stock company 股份公司equity 股本权益，股权combine with 与……合并exempt from 免除的，没有义务的assess and determine 核定stamp tax 印花税Contract 合同deal in 经营，买卖self-employed trade 自营贸易application 申请headquarter 总公司，总部consignment 委托，寄售invoice 发票，装货清单group company 集团公司controlling company 控股公司中国会计科目的中英文对照一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents 现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits 存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock 债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance 自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price 委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds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 reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves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 implement 累计折旧Accumulated depreciation 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciationreserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material 专用材料Special-purpose material专用设备Special-purpose equipment 预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erectingequipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project 在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets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Goodwill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 reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income 待处理流动资产损溢Wait deal intangible assets loss or income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 liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue 应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable 进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT 出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable 应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable 应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance 其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities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 year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest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 year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 year递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY 资本Capita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 stock 已归还投资Investment Returned资本公积Capital reserve资本(或股本)溢价Cpital(or Stock) premium接受捐赠非现金资产准备Receivenon-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in 外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund 储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund 提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture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 cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue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 revenue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 revenue 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 charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service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 value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Expenses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 fees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 tax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 cost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 outlay所得税Income tax以前年度损益调整Prior year income adjustment。

消费税(Excise Tax)，是一种古老的税种，其雏形最早产生于古罗马帝国时期。

当时，由于农业、手工业的发展，城市的兴起与商业的繁荣，于是相继开征了诸如盐税、酒税等产品税，这就是消费税的原形。

消费税作为流转税的主体税种，不仅可以保证国家财政收入的稳定增长，而且还可以调节产业结构和消费结构，限制某些奢靡品、高能耗品的生产，正确引导消费。

同时，它也体现了一个国家的产业政策和消费政策。

消费税发展至今，已成为世界各国普遍征收的税种，目前已被120 多个国家或者地区所征收，而且还有上升的趋势。

特别是近年来在为了可持续发展进行的税收法律制度改革的浪潮中，各国纷纷开征或者调整消费税以便建立一个既有利于环境和生态保护又有利于经济发展的绿色税收法律制度。

一、我国消费税开端我国的消费税是中央税，它是我国国务院财政收入中仅次于增值税的第二大税源。

早在1951 年政务院就根据国家发布和实行的《全国税政实施要则》的规定，颁布了《特种消费行为税暂行条例》，开始征收特种消费行为税，后来由于种种原因，消费税被迫取销。

现行课征的消费税则是1994 年税制改革中新设立的一种税，其法律依据是1994 年开始实施的《中华人民共和国消费暂行条例》、《中华人民共和国消费暂行条例实施细则》，以及国家税务总局发布的《消费税征收范围注释》、《消费税若干具体问题的规定》等。

这些规范性文件都是为适应当时我国深化经济体制改革，对税收法律制度进行大规模改革的需要而制定的。

它标志着我国的消费税法律制度基本建立起来。

二、2022 年消费税改革经国务院批准，财政部、国家税务总局联合下发通知，规定自2022 年4 月1 日起，对我国现行消费税税目、税率及相关政策进行调整：新增了高尔夫球及球具、高档手表、游艇、木制一次性筷子、实木地板等税目，增列成品油税目，取销护肤护发品税目，还调整了白酒、小汽车、摩托车、汽车轮胎等税目的税负水平。

(一)消费税政策调整的背景任何一次税制改革或者税收政策调整，都是社会、经济和政治等因素变化的结果，都是为了适应发展变化以后的新形势。

新会计准则应交税费明细科目新会计准则对应交税费的明细科目进行了细化和规范，以便更好地反映企业的税务情况和财务状况。

这些明细科目可以帮助企业准确计算和申报税费，并及时了解企业在税务方面的风险和义务。

下面将对新会计准则应交税费明细科目进行详细解析。

1. 应交增值税（VAT Payable）应交增值税是企业按照国家税法规定，根据销售额和进项税额计算后应交纳的税费。

增值税是一种按照货物和劳务的增值额计算并征收的税费，对于销售货物和提供劳务的企业来说，应交增值税是一项重要的税费科目。

2. 应交消费税（Consumption Tax Payable）应交消费税是根据国家税法规定，对于特定消费品和劳务，按照一定的税率征收的税费。

这些特定消费品包括烟草、酒类、汽车等，而特定劳务一般指煤矿、石油、天然气等资源开采和开发方面的服务。

应交消费税是企业在销售特定消费品和提供特定劳务时应缴纳的税费。

3. 应交营业税（Business Tax Payable）应交营业税是根据国家税法规定，对于特定行业和企业按照一定的税率征收的税费。

这些特定行业包括金融、保险、房地产、建筑等，而特定企业则指按照一定规模和条件确定的企业。

应交营业税是企业在特定行业或条件下经营所产生的税费。

4. 应交城市维护建设税（Urban Construction Tax Payable）应交城市维护建设税是根据国家税法规定，对于企业按照销售额或营业额的一定比例征收的税费。

城市维护建设税是一种地方税，用于城市基础设施建设和市政管理的费用，对于企业来说是一项必要的税费。

5. 应交资源税（Resource T ax Payable）应交资源税是根据国家税法规定，对于矿产资源开采和生产经营单位按照资源开采量或销售额的一定比例征收的税费。

资源税是一种宏观调控和保护资源的税费，对于矿产资源开采和生产经营单位来说是一项重要的税费科目。

6. 应交所得税（Income T ax Payable）应交所得税是企业根据国家税法规定，按照企业利润额计算并缴纳的税费。

English表达税收方面词汇的异同比较English表达税收方面词汇的异同比较(2014-07-08 12:12:53)标签：分类：英语构词tax/taxes/duy/duiestariff/customs/duesrevenue/scottallage英语关于税的词Tax, Taxes,Revenue, Scot, Dues, Tallage, Duty, Duties, Tariff, Customs都有“税”之义，既有相同，又有区别，下面进行比较说明：1. Tax/Taxes只有名词词性的单性多义词，税的最通用的单词，可以表示各类税基本词义：税收，税金；税务；[税收]税捐同近义词：revenue, scot词组短语：business tax/sales tax营业税conduct tax/action tax行为税consumption tax/sales tax消费税duties and taxes 税捐local tax administration地方税务national tax administration国家税务resource tax资源税taxes and levies 捐税taxes payable 应付税款；应付税金turnover tax流转税；营业税；周转税；批发税2. Revenue 只有名词词性的单性多义词基本词义：税收，国家的收入；收益同近义词：taxes, income, proceeds, yield词组短语：annual revenue岁入；年度收入average revenue平均收益domestic revenue 国内收入fiscal revenue财政收入inland revenue税务局；税收；国内税收；国内收入internal revenue service（美国））国内收入署internal revenue国内税收international revenue国际税收marginal revenue边际收入，边际收益net revenue净收入；纯收入national revenue国民收入revenue account营业收入帐户；岁入帐；收益帐；进款帐revenue and expenditure收支revenue bond收益公债券revenue income收益revenue recognition收入确认revenue sharing收入分享revenue stream收入来源；收益流sales revenue产品销售收入source of revenue收入来源state revenue财政收入tax revenue税收；赋税收入total revenue总收入3. Scot只有名词词性的单性多义词基本词义：税赋，税金同近义词：tax词组短语：英国苏格兰应用多4. Dues只有名词词性的单性多义词基本词义：会费；手续费；税捐（due的复数）同近义词：commissions词组短语：association dues协会会费canal dues运河通行税；运河税；运河通行费；运河费contextual dues文体线索membership dues缴纳会费；会费outward documentary monthly dues入口押汇port dues港口税；港务费；港口费；口岸税waterway dues航道费wharf dues码头费5. Tallage具有名词和动词词性的两性多义词，一般多用于土地租金和土地税基本词义：n.地租、税、佃户缴的税；vt.向……征税同近义词：ground rent, cess词组短语：land tallage 土地税Huang Shiren’s tallage黄世仁的地租waive tenant farmer tallage免除佃农的地租6. Duty/Duties只有名词词性的单性多义词，用于海关方面的税收，例如过境税、转口税、通行税，即输入品、输出品的，尤指进口货的关税基本词义：责任；关税；职务同近义词：liability, burden, trust, blame词组短语：contingent duty应变关税custom duty/customs duty关税death duty遗产税；死亡税；继承税duty free免税duty paid关税已付；已缴纳税款；税款已付；完税进口税价fiduciary duty信托责任；诚信义务fixed duty固定关税；又称固定税；牢固关税；稳固关税heavy duty重型；重载；重税high duty高关税；高性能的；重型的import duty进口税Sliding Duty滑动关税；滑准税stamp duty印花税transit duty过境税；转口税；通行税；通过税7. Tariff具有名词和动词词性的两性多义词，专门用于国与国之间商品贸易的关税基本词义：n.关税表、收费表；vt.定税率、征收关税同近义词：duties, customs词组短语：ad valorem tariff从价税conference tariff公会；公会议决运费表compensating tariff补偿关税；补偿性关税税则customs tariff关税率；海关税则export tariff出口关税；出口关税率；出口税import tariff进口关税preferential tariff优惠税率；特惠关税protective tariff保护性关税；保护性税则tariff act关税法tariff barrier/tariff barriers关税壁垒；非关税壁垒；货物贸易关税壁垒；关税障碍tariff cartel关税同盟；关税卡特尔tariff concession关税减让Tariff escalation关税升级；关税级距；关税进级；关税晋级tariff level关税水平；关税税率水平tariff Peak高峰关税；关税高峰；顶峰关税；高峰tariff policy关税政策tariff quota关税配额tariff rate关税率；关税税率；税率；表定费率tariff reform关税改革tariff structure关税结构；价格结构tariff system关税制度；收捷制8. Customs只有名词词性的单性多义词，可以用于国与国之间商品贸易的关税基本词义：海关；风俗（custom的复数）；习惯；关税同近义词：habits, duties词组短语（关税）：Customs Act海关法；关税法customs charges报关费；海关收费；海关免费customs declaration报关单；申报关税customs duty关税customs examination验关；海关检查；海关检验；海关检查海关检验customs form报关单；海关单据customs formalities海关手续；入境手续；清关手续；办理海关手续customs revenue海关税收customs tare海关规定皮重；海关customs tariff关税率；海关税则Customs territory单独关税区；关境；关税领域；关税区customs union关税联盟词组短语（海关）：a pply to customs报关China Customs中国海关；中国海关总署；海关总署customs administration海关行政管理，海关局customs agent报关经纪人；报关代理人customs broker报关行；海关经纪人customs clearance海关放行；结关customs declaration form报关单；通关申报表格customs documents海关文件；海关customs house/customs office海关customs inspection海关检查，验关customs officer海关官员customs procedures海关程序词组短语（风俗习惯）：china custom中国风俗local conditions and customs风土人情uniform customs and practice统一惯例；统一处理规则uniform customs统一惯例。