税务英语

税务英语

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 author's 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

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 enterprises

State 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：VAT 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

accounting software 会计核算软件

affix 盖章

application letter 申请报告

apply for reimbursement 申请退税

apply for a hearing 申请听证

apply for nullifying the tax registration 税务登记注销

apply for reimbursement of tax payment 申请退税

ask for 征求

audit 审核

author’s remuneration 稿酬；稿费

averment 申辩

bill/voucher 票证

bulletin 公告

bulletin board 公告牌

business ID number 企业代码

business license 营业执照