《专业英语词汇总》PPT课件
- 格式:ppt
- 大小:256.50 KB
- 文档页数:15
专业英语PPT (1)一.TYPE OF TAXES(19 types of taxe,4 categories )a. Category of taxes on goods and services. 商品劳务税类Value - Added Tax 增值税Consumption Tax 消费税Vehicle Acquisition Tax 车辆购置税Business Tax 营业税Customs Duty关税b. Category of income taxes. 所得税类Enterprise Income Tax企业所得税Individual Income Tax 个人所得税the Land Appreciation Tax 土地增值税c. Category of property taxes. 财产税House Property Tax房产税City and Township land Use Tax城镇土地使用税Farmland Occupation Tax耕地占用税Deed Tax契税Resource Tax资源税Vehicle and Vessel Tax车船税Vessel Tonnage Tax船舶吨税d. Other taxesStamp Tax印花税City Maintenance and Construction Tax城市维护建设税Tobacco Tax 烟叶税Fixed Asset Investment Orientation Regulation Tax固定资产投资方向调节税e. non-tax revenue (three items):Educational Surcharge教育费附加Mining District Use Fee 矿区使用费Culture Construction Fee文化事业建设费f. the Social insurance fee 社会保险费basic pension养老金,basic medical insurance医疗保险,unemployment Insurance失业救济金work injury insurance工伤保险费二.. TAX LEGISLATION税收立法a. Laws 法律:the National People‘s Congress全国人民代表大会e.g. (1)the Individual Income Tax Law of the People‘s Republic ofChina; or formulated 《中华人民共和国个人所得税法》(2)the Tax Collection and Administration Law of the People ‘s Republic of China.《中华人民共和国税收征收管理法》b. Administrative regulations and rules行政法规:the State Council国务院e.g. (1)the Detailed Rules for the Implementation of the Tax Collection and Administration Law of the People‘s Republic of China《中华人民共和国税收征管法实施细则》(2)the Provisional Regulations of the People ‘s Republic of China on Value Added Tax.《中华人民共和国增值税暂行条例》c. Departmental rules部门规章:the Ministry of Finance财政部,the State Administration of Taxation国家税务总局the General Administration of Customs海关总署the Tariff and Classification Committee of the State Council 国务院关税和分类委员会e.g. the Detailed Rules for the Implementation of the Provisional Regulations of the People‘s Republic of China on Value Added Tax中华人民共和国增值税暂行条例实施细则》d. Local regulations and rules地方性法规:the People‘s Congress and its Standing Committee at provincial level省级人民代表大会及其常务委员会e. Autonomous regulations and single regulations自治条例和单行条例: the people's congress of the autonomous localities (including autonomous regions, autonomous prefectures and autonomous counties)自治地方:包括自治区,自治县,自治镇f. Rules of the local governments地方政府规章:The people's governments at provincial level and the relatively large cities 省级人民政府和较大城市人民政府g. Procedures for legislation立法程序:(1)The formulation of laws, local regulations, autonomous regulations and single regulations shall follow four steps: legislation proposal, examination, voting and promulgation.法律、地方性法规,自治条例,单一规定的制定必须遵从以下四个程序:法律议案的提出,审议,表决,公布(2)The five steps for the formulation of administrative regulations and rules, departmental rules and local government rules are: planning, drafting, verification, decision and promulgation.行政法规、部门规章、地方政府规定的制定的5个步骤:立案,起草,审查,决定,公布三.FOREIGN TAXATIONValue Added Tax增值税Business Tax营业税Consumption Tax消费税Customs Duty关税Vehicle Acquisition Tax车辆购置税Stamp Tax印花税Enterprise Income Tax企业所得税Deed Tax,契税Individual Income Tax个人所得税Land Appreciation Tax土地增值税House Property Tax房产税City and Township Land Use Tax城镇土地使用税Farmland Occupation Tax耕地占用税Resource Tax资源税Vehicle and Vessel Tax车船税Vessel Tonnage Tax船舶吨税。