当前位置：文档之家 › General Sales Tax

General Sales Tax

  • 格式：pdf
  • 大小：284.48 KB
  • 文档页数：23

General Sales Tax Law No(11) of the year 1991 On promulgation of the General Sales Tax Law In the name of the people, The President of the Republic, The People's Assembly has passed the following Law, and it has been issued:

Article(1) The General Sales Tax shall be governed by the provisions of the attached Law. Article (2) Law No (133) of the year 1981 on Consumption Tax shall hereby be repealed.Also any other provision(s) inconsistent with the provisions herein shall be repealed.

Article(3) The name Consumption Tax Department shall, wherever stated in the applicable laws, decrees and regulations be replaced by the name Sales Tax Department

Article(4) The provisions of this Law shall not prejudice the exemptions established by the agreements concluded between the Egyptian Government and foreign countries or international and regional organizations, or by virtue of petroleum and mining agreements.

Article (5) This Law shall be published in the Official Gazette and shall come into force as of the next day of publication.

The Minister of Finance shall, within one month of enforcement, issue the executive regulations hereof.

This Law shall receive the seal of the State and shall come into force as one of the State Laws.

The Presidency of the Republic on 13th of. Shawal , 1411 AH corresponding, 28 th of.April, 1991.

Hosni Mubarak

١ General Sales Tax Law Chapter 1 Preliminary Provision Article (1) In application of the provisions of this Law, the following shall mean: The Minister : The Minister of Finance. The Commissioner: The Commissioner of the Sales Tax Department. The Department : The Sales Tax Department. The Tax : The General Sales Tax. Taxable person: The natural or juridical person required to collect and pay the Tax to the Department whether said person is a manufacturer, a trader or a supplier of a taxable service(s) whose sales reach the registration threshold specified herein.Also each and every importer of a taxable commodity or service for commercial purposes regardless of his/her annual turnover.

Commodity : Each and every manufactured product(s) whether locally manufactured or imported. In defining commodity,the remarks and provisions stated in the sections and chapters of Customs Tariff shall be taken as guide.

Service: Each service stated in Table No(2)attached hereto. Sale:

٢The transfer of ownership of commodity or the supply of service from the seller, even if he/she is an importer, to the purchaser for the purposes of this Law.The following shall, in application of the provisions of this Law, be deemed sale whichever occurs first:

• Issuance of invoice. • Delivery of commodity or supply of service. • Payment of consideration for the commodity or service whether fully or partially, or payment of a down payment or as settlement of accounts or on credit or any other form of payment in accordance with any of the terms and conditions of payment.

Manufacture : Conversion of material, whether organic or inorganic, manually, mechanically or by any other means, into a new product, or changing the size or shape or components or nature or kind thereof.

Assembling parts of equipment, packing and repacking, preservation in boxes, parcels, bottles or any other containers shall be deemed manufacture.

However, packing of unprocessed agricultural products as they are and / or packing by retailers when directly selling to consumer and installing of machinery and equipment for construction purposes , shall not be deemed manufacture.

Manufacturer: All and every natural or juridical person, regularly or accidentally and whether as principal or agent who carries on any manufacturing process.

Service Supplier: All and every natural or juridical person who supplies a taxable service. Importer: All and every natural or juridical person who imports taxable goods or services for commercial purposes.

Registrant: The taxable person registered at the Sales Tax Department under the provisions of this Law.

Tax invoice: The invoice prepared in accordance with the form prescribed in a decree by the Commissioner.

Month :

٣The calendar month.

合集下载

税务会计报表常用英语词汇

税务会计报表常用英语词汇

税务会计报表常用英语词汇税务会计报表常用英语词汇导语：税务会计报表是指以货币为计量单位，以会计核算资料为主要依据，总括反映纳税人在一定时期内各项税款的形成、计算占缴纳情况的报告文件。

下面是YJBYS店铺收集整理的税务会计报表英语词汇，希望对你有帮助!Withholding Tax Form (代扣所得税表)English Language Word or Term Chinese Language Word or Term INDIVIDUAL 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 of Article 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。

Withholding agent's name 扣缴义务人名称Address 地址Telephone Number 电话Tax payer's name 纳税义务人姓名Tax payer's file number 纳税人编码Unit's name and Address 工作单位及地址Categories of income 所得项目Income period 所得时间Revenue 收入额Renminbi (RMB) 人民币Foreign currency 外币Name of currency 货币名称Amount 金额Exchange rate 外汇牌价Renminbi (RMB)converted into 折合人民币Total 人民币合计Deductions 减费用额Taxable Income 应纳税所得额Tax rate 税率Quick calculation deduction 速算扣除数Amount of tax withheld 扣缴所得税额Tax certificate number 完税证字号Date of tax payment 纳税日期In case the tax certificate is filled out by withholding agent, this return should be submitted together with 如果由扣缴义务人填写完税证，应在送此表时附完税证副联——份Withholding total amount yuan 合计扣缴金额——元Declaration by Withholding agent 扣缴义务人声明I declare that the return is filled out in accordance with the INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA, and I believe that the Statements contained in this return are true, correct and complete.我声明：此扣缴申报报表是根据《中华人民共和国个人所得税法》的规定填报的，我确信它是真实的，可靠的'，完整的。

税收词汇

税收词汇

耕地占用税
farmlandoccupationtax
土地增值税
land appreciation tax
印花税
stamp duty
个人所得税
personal income tax (PIT)
企业所得税
corporate/enterprise income tax (CIT/EIT)
车辆购置税
vehicle acquisition tax
(Losses/credits) be carried forward without limitation
股息/利息预提税
DIRR
股息、利息、特许权使用费、租金
gift tax
赠与税
estate tax
遗产税（总遗产税）
inheritance tax
继承税（分遗产税）
earnings before/after taxes
税前/后收益
earned/active income
积极所得（包括经营所得operating income和劳务所得service income）
经合组织/联合国税收协定范本
permanent establishment
常设机构
business presence
营业存在
可比非受控价格法
comparable uncontrolled price method (CUP)
再销售价格法
resale price method (RPM)
成本加成法
cost-plus method
契税
deed tax
燃油税
fuel tax
证券交易税
securities transaction tax
税收英语词汇

税收英语词汇

税务专用英语词汇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 Forei gn 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tax exemption 免税Tax Exemption Certificate 免税证明书tax heldover 延缓缴纳的税款tax holiday 免税期tax in default 拖欠税款tax investigation税务调查tax liability 纳税责任；税务负担tax payable应缴税款body corporate 法团；法人团体保护关税（Protective Tariff）保税制度（Bonded System）布鲁塞尔估价定义（Brussels Definition of Value BDV）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）出口退税（Export Rebates）从量税（Specific Duty）从价（Ad Valorem）从价关税（Ad Valorem Duties）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）关税配额（Tariff Quota）自主关税（Autonomous Tariff)最惠国税率(The Most-favoured-nation Rate of Duty)优惠税率（Preferential Rate)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 knowledge about 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。

财经专业英语词汇(G)

财经专业英语词汇(G)

财经专业英语词汇(G)财经专业英语词汇(G)财经专业英语词汇(G)gain&nbsp收益；增益garnishee order&nbsp债权扣押令ge capital finance ltd.&nbsp通用金融财务有限公司gearing ratio&nbsp资本与负债比率；杠杆比率〔认股权证〕general acceptance&nbsp一般承兑general account&nbsp一般帐目；总帐general administrator&nbsp一般遗产管理人general agreement on tariffs and trade [gatt]&nbsp《关税及贸易总协议》〔《关贸总协议》〕general agreement on trade in services [gats]&nbsp《服务贸易总协议》general apportionment&nbsp一般分摊general arrangements to borrow [gab]&nbsp《借款总安排》general body of shareholders&nbsp全体股东general business&nbsp一般业务general capital increase&nbsp总增资general clearing member&nbsp一般结算会员general consumer price index [gcpi]&nbsp一般消费物价指数general crossed cheque&nbsp普通划线支票general crossing&nbsp普通划线general expenses&nbsp一般开支general fund&nbsp普通基金general household survey&nbsp综合住户统计调查general insurance council [hong kong federation of insurers]&nbsp一般保险总会〔香港保险业联会〕general ledger&nbsp总分类帐general levy&nbsp一般征款general offer&nbsp公开要约；全面收购建议general partner&nbsp普通合伙人general partnership&nbsp普通合伙general policy&nbsp一般保单general proxy&nbsp一般委托书general rates&nbsp一般差饷general reserve&nbsp一般储备金general revaluation [rates]&nbsp全面重估应课差饷租值general revenue&nbsp一般收入；政府一般收入general revenue account [gra]&nbsp政府一般收入帐目general revenue account expenditure&nbsp政府一般收入帐目开支general revenue account revenue&nbsp政府一般收入帐目收入general revenue balance&nbsp政府一般收入余额general support grant&nbsp一般经费补助金general warrant&nbsp普通拨款令generale belgian bank (also known as belgian bank)&nbsp华比银行generalized system of preference [gsp]&nbsp普及特惠制〔普惠制〕gilt-edged investment&nbsp稳当投资gilt-edged market&nbsp金边证券市场gilt-edged securities&nbsp金边证券gini coefficient&nbsp基尼系数global allocation&nbsp总拨款；拨款总额global costing&nbsp整体成本计算法go private&nbsp私有化；私营化go public&nbsp上市godown warrant&nbsp仓单going concern&nbsp经营中的机构；持续经营gold&nbsp黄金gold bullion&nbsp金条；黄金gold bullion held on an allocated basis&nbsp特别划分方式持有的黄金gold bullion market&nbsp黄金市场gold coin&nbsp金币gold coin certificate&nbsp金币证明书；金币证gold coin coupon&nbsp金币配给券gold exchange standard&nbsp黄金汇兑本位制gold futures&nbsp黄金期货；期金gold identity marks registry&nbsp黄金标记注册处gold market&nbsp黄金市场gold on paper&nbsp黄金券；纸黄金gold, silver and platinum held in physical form&nbsp实金、实银及实白金gold standard&nbsp金本位；金本位制good book debt&nbsp可收回的账面债项good delivery&nbsp合格交货；合格交割good year&nbsp丰年goods and services&nbsp商品及服务；货物与服务goodwill&nbsp商誉；信誉government bond&nbsp政府债券government consumption expenditure&nbsp政府消费开支government conveyancing&nbsp政府产权转易government economist&nbsp政府经济顾问government expenditure&nbsp政府开支government lotteries&nbsp政府奖券government lotteries management committee&nbsp政府奖券管理委员会government mortgage institution&nbsp政府按揭贷款机构government property&nbsp政府财产government property assets&nbsp政府物业资产government regulations&nbsp《政府规例》government rent&nbsp地税；地租government reserve&nbsp政府储备government revenue&nbsp政府收入government securities consultant&nbsp政府证券业顾问government trading department&nbsp参与商业活动的政府部门government utility&nbsp政府公用事业graduated rate&nbsp渐进税率grant&nbsp补助金；拨款grantor&nbsp授予人gratuitous payment&nbsp赏金gratuity&nbsp酬金gratuity benefit&nbsp酬金福利grey market&nbsp暗盘市场；灰市；暗市grey market trading&nbsp暗盘交易gross amount&nbsp毛额gross capital formation&nbsp资本形成总额gross claim&nbsp申索毛额gross claim paid&nbsp已偿付申索毛额gross commission payable&nbsp须付的佣金毛额gross contract value&nbsp合约总值gross domestic capital formation&nbsp本地资本形成总额gross domestic fixed capital formation&nbsp本地固定资本形成总额gross domestic price capital formation&nbsp本地价格资本形成总额gross domestic product [gdp]&nbsp本地生产总值；国内生产总值gross domestic product at constant (1980) market price&nbsp按固定（一九八零年）市价计算的本地生产总值gross domestic product at factor cost&nbsp按生产要素成本计算的本地生产总值gross domestic product at market price&nbsp按市价计算的本地生产总值gross domestic product by industrial sector&nbsp按工业类别计算的本地生产总值gross domestic product component&nbsp本地生产总值的组成部分gross domestic product deflator&nbsp本地生产总值平减物价指数gross domestic product estimate&nbsp估计本地生产总值；本地生产总值的估计数字gross domestic product per capita&nbsp按人口平均计算的本地生产总值gross expenditure&nbsp开支总额；总支出gross expenses&nbsp开支总额；总开支gross income&nbsp收入总额；总收益gross insurance liabilities&nbsp毛保险负债gross liabilities&nbsp总负债gross loss&nbsp毛损；亏损总额gross margin&nbsp毛利gross margining&nbsp总额保证金制度gross national product [gnp]&nbsp本地居民生产总值；国民生产总值gross output&nbsp总产出；总产值；总产量gross premium&nbsp毛保费；保费总额gross premium income&nbsp毛保费收入；保费收入总额gross principal value&nbsp基本价值总额gross proceeds&nbsp总收益gross proceeds from sales&nbsp销售总收入gross profit&nbsp毛利；溢利总额gross receipt&nbsp总收入gross return&nbsp总收益gross trading income&nbsp营业总收入group account&nbsp集团帐目group consolidated balance sheet&nbsp集团综合资产负债表group loss relief&nbsp对集团的亏损给予税项宽免group of seven [g7]&nbsp七大工业国group of seven leaders&nbsp七大工业国元首group of ten [g10]&nbsp十国集团；十国财团组织group tax relief&nbsp集团税项宽减group trading system&nbsp集体贸易制度grow at a respectable pace&nbsp有可观的增长；有不俗的增长率growth enterprise market department [stock exchange of hong kong limited]&nbsp创业板部〔香港联合交易所有限公司〕growth momentum&nbsp增长劲力growth movement&nbsp增长趋势growth path&nbsp增长线；增长途径growth rate of domestic export&nbsp本地产品出口增长率growth with stability&nbsp稳步增长guarantee&nbsp担保；保证guarantee company&nbsp担保公司；保证公司guarantee corporation&nbsp保证法团guarantee deposit and margin paid&nbsp缴付的保证按金guarantee deposit and margin received&nbsp存入的保证按金guarantee fund&nbsp保证基金；担保基金guarantee law&nbsp《担保法》guarantee of bank loan&nbsp银行贷款保证guarantee of due payment&nbsp付款保证书guarantee scheme [stock exchange of hong kong limited]&nbsp担保计划〔香港联合交易所有限公司〕guaranteed benefit&nbsp保证利益guaranteed debenture&nbsp保付债权证guaranteed line of credit&nbsp保证贷款限额guaranteed note&nbsp保证票据；保证单；担保债券guaranteed surrender value&nbsp保证退保现金价值guarantor&nbsp保证人；担保人guardian&nbsp监护人guide for directors of listed companies&nbsp《上市公司董事指引》guide to applicants [hong kong monetary authority]&nbsp《认可机构开业与经营指引》〔香港金融管理局〕guideline figure&nbsp准则数字guideline on leveraged foreign exchange trading&nbsp 《杠杆式外汇买卖指引》guideline on minimum criteria for authorization&nbsp《认可的最低准则的指引》guideline on recognition of interest [hong kong monetary authority]&nbsp《确认利息收入指引》〔香港金融管理局〕guideline ratio&nbsp准则比率guidelines for the exemption of listed companies from the securities (disclosure of interests) ordinance&nbsp《豁免上市公司遵守〈证券（披露权益）条例〉的指引》guidelines for the exemption of listed companies from the share repurchase requirements of s.49ba of the companies ordinance&nbsp《豁免上市公司遵守〈公司条例〉第49ba条股份购回规定的指引》guiding exchange rate&nbsp指导性汇率gulf cooperation council&nbsp海湾合作委员会gunma finance (hong kong) limited&nbsp群马财务（香港）有限公司财经专业英语词汇(G) 相关内容:11。