税务方面专业词汇

税务方面专业词汇 中英对照 字母表顺序排列

Accrued tax 应计未付税款

Across-the-board tax cut 全面减税

Addition tax 追加税

Adjudication of tax 税收裁定

Administrative charges 行政性收费

After-tax income 税后所得

Agricultural tax 农业税

Allowance for income tax 所保税减免

Amount withheld 扣缴税额

Animal slaughter tax 屠宰税

Annual tax payable report 年度纳税申报表

Anti-evasion measures 反逃税措施

Appeal 税务申诉

Assess 估价

Assessment percentage 估价率

Assessment ratio 征税比率

Assessment 查定税款

Authorized tax collection 税收代征

Authorized tax withholding and collection 税收代后代缴

Average rat of tax 平均税率

Back payment 补交拖欠税款

Blanket exemption 全部免税

Bonus tax 奖金税

Business tax 营业税

Cascading taxation 重复征税

Category of taxes 税种

Certificate of compliance 税款缴款证明书

Certificate of tax payment 完税证

Collected amount 征税额

Collection of tax before purchasing 先征后购

Composite assessable price 组成计税价格

Composite value 组成计税价格

Consolidated income tax 汇总所得税

Copyright royalties 版税

Corporate income tax 企业所得税

Credit for gift tax 赠与税抵免

Creditable 准予抵扣

Cultivated land use tax 耕地占用税

Current taxable year 本纳税年度

Date of tax levied 纳税日期

Days of paying tax 缴税日

Declaration 纳税申报

Deductibles 扣除额

Deduction at purchase 购进扣除法

Deferred taxes 递延税款

Deficiency letter 补税通知

Deficiency 欠税

Defraud revenue 偷税

Delinquent tax 滞纳税款

Delinquent taxpayer 拖欠税款者

Deterrent tax 惩罚性税收

Direct tax 直接税

Drawback/export tax rebate 出口退税

Duel taxation 双重税

Effective tax rate 实际税率

Enhance public awareness of tax liability 增强纳税意识

Entertainment tax 娱乐税

Evasion and avoidance 逃税与避税

Excise tax 消费税

Excise-man/excise officer/ tax collector 税务员

Factory tax 出厂税

Fairness in tax burden-sharing 公平税负

False declaration 虚报税额

Feast tax 筵席税

Franchise tax 特许经营税

Gift tax/endowment tax 赠与税

Harsh duties 苛捐杂税

Hidden tax 价内税

Income tax 所得税

Indirect tax 间接税

Inheritance tax 遗产税

Input VAT进项税额

Interest and penalties receivable on tax 应收欠税利息与罚款

Interest equalization tax 利息平衡税

Interest on tax underpaid or postponed 欠缴或滞纳税款利息

Internal Revenue Service (美国)国家税务局

Internal revenue 国内税收

Investment allowance 投资减免

Invoice copy 发票联

Invoice 发票

Irregular tax 杂税

Items deductible and corresponding limit 扣除项目和列支标准

Jurisdiction of boundary 地域管辖权

Jurisdiction of inhabitant 居民管辖权

Land appreciation tax 土地增值税

Late payment penalties 滞纳金

Law on Tax Collection and Administration 《税收征收管理法》

Legal tax rate 法定税率

Livestock trading tax 牲畜交易税

Local tax 地方税；地税

Loss carry back 亏损移前扣税

Loss carry forward 亏损移后扣税

Loss relief 亏损减免

Lottery tax 彩票税

Lump-sum exempt amounts 综合免税额

Marginal tax rate 边际税率

Market trading tax 集市交易税

Mark-up 加成征税

Multiple tax system 复合税制

National tax 国税

Negligence penalty 滞纳金

Net profit after tax 税后净利润

Nominal tax rate 名义税率

Output VAT 销项税额

Pay tax on a transaction basis 按次纳税

Period of taxation 纳税期限

Personal income tax 个人所得税

Poll tax 人头税

Pollution tax 环保税

Prepaid income tax 预交所得税

Progressive tax rate 累进税率

Progressive tax 累进税

Property transfer tax 契税

Proportional tax 同比例税

Real estate tax 不动产税

Real estate transaction tax 房地产交易税

Refusal to pay tax 抗税

Regressive tax 累减税

Repay loans after tax 税后还贷

Replacement of profit by tax 利税改革

Resources tax 资源税

Revenue-sharing scheme 分税制

Road toll 公路通行税

Securities exchange tax 证券交易税

Separately account for the sales value 分别核算销售额

Separation of profit from tax 利税分流

Simplify tax system 简化税制

Social security tax 社会保险税

Special invoices of value-added tax 增值税专用发票

Stamp duty 印花税

State Administration of Taxation （中国）国家税务局

Steep rate brackets 税率高低差距大

Subject of taxation 纳税主体

Surtax 附加税；超额累进所得税

Tax assessor 估税员

Tax avoidance 避税

Tax base 税基

Tax bill 征税单

Tax bracket 税级

Tax concerning foreign parties 涉外税收

Tax credit document 扣税凭证

Tax dodger 偷税人

Tax dues 税款

Tax exemption 免税

Tax holiday 免税期

Tax investigator 税务调查员（稽查）

Tax item 税目

Tax liability 纳税义务

Tax lien 征税留置权

Tax note 税款票据

Tax on special farm produce 农业特产税

Tax payable 应纳税额

Tax payment certificate 完税凭证

Tax penalty 税收罚金

Tax policy 税收政策

Tax rate 税率

Tax reduction 减税

Tax return 报税单

Tax sale 欠税财产的出售

Tax search 税收检查

Tax security 税收担保

Tax withheld by bank 银行扣缴税款

Taxable threshold 起征点

Taxable value 应税价值

Taxation 税收

Taxpayer 纳税人

Tobacco tax 烟草税

Turnover tax 流转税

Urban land use tax 城镇土地使用税

Value-added tax (VAT) 增值税

Vehicle and vessel license tax 车船使用牌照税

Vehicle and vessel use tax 车船使用税

Visible tax 价外税

Widen tax base 全面征税（扩大税基）

Wine and liquor tax 酒税

Withholding agent 扣缴义务人

Withholding tax扣税；预扣税

Zero-rated 税率为零