稅收報表英語詞匯

1、精選優(yōu)質文檔-傾情為你奉上稅收報表英語詞匯 Accession Tax 財產增值稅、財產增益稅 Additional Tax 附加稅 Admission Tax 入場稅 Allowable Tax Credit 稅款可抵免稅;準予扣除稅額 Amended Tax Return 修正后稅款申報書 Animal Slaughter Tax 動物屠宰稅 Annual Income Tax Return 年度所得稅申報表 Assessed Tax. 估定稅額 Assessment of Tax 稅捐估定 Asset Tax 資產稅 Back Tax 欠繳稅款;未繳稅額 Business Tax （工商

2、）營業(yè)稅;工商稅 Capital Tax 資本稅:<美>按資本額稽征;<英>指資本利得稅和資本轉讓稅（縮CTT）<英>資本轉讓稅 Capital Transfer Tax 資本轉移稅;資本過戶稅 Company Income Tax / Company Tax 公司所得稅 Corporate Profit Tax / Corporation Profit Tax 公司利潤稅;公司利得稅 Corporate Profits After Taxes <美>公司稅后利潤（額）;公司稅后收益（額） Corporate Profits Before Tax

3、es <美>公司稅前利潤（額）;公司稅前收益（額） Corporation Tax Act <美>公司稅法 Corporation Tax Rate 公司稅稅率 Deferred Income Tax 遞延所得稅 Deferred Income Tax Liability 遞延所得稅負債 Deferred Tax 遞延稅額;遞延稅額 Development Tax 開發(fā)稅;發(fā)展稅 Direct Tax 直接稅 Dividend Tax 股利稅;股息稅 Earnings After Tax （縮EAT）(納)稅后盈利;（納）稅后收益（額） Earnings Before

4、Interest and Tax （縮EBIT）繳付息稅前收益額;息稅前利潤 Effective Tax Rate 實際稅率 Employment Tax 就業(yè)稅;職業(yè)稅;雇用稅 Entertainment Tax 娛樂稅;筵席捐 Estate Tax 遺產稅 Estimated Income Tax Payable 估計應付所得稅;預估應付所得稅 Estimated Tax 估計稅金 Exchange Tax 外匯稅 Excise Tax 國內稅;國內貨物稅營業(yè)稅;執(zhí)照稅 Export Tax 出口稅 Export Tax Relief 出口稅額減免 Factory Payroll Taxe

5、s 工廠工薪稅 Factory Tax 產品出廠稅 Fine for Tax Overdue 稅款滯納金 Fine on Tax Makeup 補稅罰款 Franchise Tax 特許經營稅;專營稅 Free of Income Tax （縮f.i.t.）<美>免付所得稅 Import Tax 進口稅 Income Before Interest and Tax 利息前和稅前收益 Income After Taxes 稅后收益;稅后利潤 Income Tax （縮IT）所得稅 Income Tax Benefit 所得稅可退稅款 Income Tax Credit 所得稅稅額抵免

6、 Income Tax Deductions 所得稅扣款;所得稅減除額 Income Tax Exemption 所得稅免除額 Income Tax Expense 所得稅費用 Income Tax Law 所得稅法 Income Tax Liability 所得稅負債 Income Tax on Enterprises 企業(yè)所得稅 Income Tax Payable 應付所得稅 Income Tax Prepaid 預交所得稅 Income Tax Rate 所得稅率 Income Tax Return 所得稅申報表 Income Tax Surcharge 所得附加稅 Income Ta

7、x Withholding 所得稅代扣 Increment Tax;Tax on Value Added 增值稅 Individual Income Tax Return 個人所得稅申報表 Individual Tax 個人稅 Inheritance Tax <美>繼承稅;遺產稅;遺產繼承稅 Investment Tax Credit （縮ITC/I.T.C.）<美>投資稅款減除額;投資稅款寬減額;投資減稅額 Liability for Payroll Taxes 應付工薪稅 Local Tax / Rates 地方稅 Luxury Tax 奢侈（品）稅 Margina

8、l Tax Rate 邊際稅率 Notice of Tax Payment 繳稅通知;納稅通知書 Nuisance Tax <美>繁雜捐稅;小額消費品稅 Payroll Tax 工薪稅;工資稅;<美>工薪稅 Payroll Tax Expense 工薪稅支出;工資稅支出 Payroll Tax Return 工薪所得稅申報書;工資所得稅申報書 Personal Income Tax 個人所得稅 Personal Income Tax Exemption 個人所得稅免除 Personal Tax 對人稅;個人稅;直接稅 Prepaid Tax 預付稅捐 Pretax Ea

9、rnings 稅前收益;稅前盈余;稅前盈利 Pretax Income 稅前收入;稅前收益;稅前所得 Pretax Profit 稅前利潤 Product Tax 產品稅 Production Tax 產品稅;生產稅 Profit Tax 利得稅;利潤稅 Progressive Income Tax 累進所得稅;累退所得稅 Progressive Income Tax rate 累進所得稅率 Progressive Tax 累進稅 Progressive Tax Rate 累進稅率 Property Tax 財產稅 Property Tax Payable 應付財產稅 Property Tra

10、nsfer Tax 財產轉讓稅 Rate of Taxation;Tax Rate 稅率 Reserve for Taxes 稅捐準備（金）納稅準備（金） Retail Taxes 零售稅 Sales Tax 銷售稅;營業(yè)稅 Tax Accountant 稅務會計師 Tax Accounting 稅務會計 Tax Accrual Workpaper 應計稅金計算表 Tax Accruals 應計稅金;應計稅款 Tax Accrued / Accrued Taxes 應計稅收 Tax Administration 稅務管理 Tax Audit 稅務審計;稅務稽核 Tax Authority 稅務

11、當局 Tax Benefit <美>納稅利益 Tax Benefit Deferred 遞延稅款抵免 Tax Bracket 稅（收等）級;稅別;稅階;稅檔 Tax Collector 收稅員 Tax Credits <美>稅款扣除數;稅款減除數 Tax Deductible Expense 稅收可減費用 Tax Deductions <美>課稅所得額扣除數 Tax Due （到期）應付稅款 Tax Evasion 逃稅;漏稅;偷稅 Tax Exemption / Exemption of Tax/ Tax Free 免稅（額） Tax Law 稅法 Tax

12、 Liability 納稅義務 Tax Loss 納稅損失;稅損 Tax on Capital Profit 資本利得稅;資本利潤稅 Tax on Dividends 股息稅;紅利稅 Tax Payment 支付稅款;納稅 Tax Penalty 稅務罰款 Tax Rate Reduction 降低稅率 Tax Rebate （出口）退稅 Tax Refund 退還稅款 Tax Return 稅款申報書;納稅申報表 Tax Savings 稅金節(jié)約額 Tax Withheld 扣繳稅款;已預扣稅款 Tax Year 課稅年度;納稅年度 Taxable 可征稅的;應納稅的 Taxable Ear

13、nings 應稅收入 Taxable Income （縮TI）可征稅收入（額）;應（課）稅所得（額）;應（課）稅收益（額） Taxable Profit 應（課）稅利潤 Taxation Guideline 稅務方針;稅務指南 Taxes Payable 應繳稅金，應付稅款 Tax-exempt Income 免稅收入;免稅收益;免稅所得 Tax-free Profit 免稅利潤 Taxpayer 納稅人 Transaction Tax 交易稅;流通稅 Transfer Tax 轉讓稅;過戶稅交易稅 Turnover Tax 周轉稅;交易稅 Undistributed Taxable Inco

14、me 未分配課稅所得;未分配應稅收益 Untaxed Income 未納稅所得;未上稅收益 Use Tax 使用稅 Value Added Tax （縮VAT）增值稅 Wage Bracket Withholding Table 工新階層扣稅表 Withholding Income Tax <美>預扣所得稅;代扣所得稅 Withholding of Tax at Source 從源扣繳稅款 Withholding Statement 扣款清單;扣繳憑單 Withholding Tax 預扣稅款Withholding Tax Form （代扣所得稅表）English Language

15、 Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣繳個人所得稅報告表 Withholding agents file number 扣繳義務人編碼 Date of filing 填表日期 Day 日 Month 月 Year 年 Monetary Unit 金額單位 RMB Yuan 人民幣 元 This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOM

16、E TAX LAW OF THE PEOPLES 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.根據中華人民共和國個人所得稅法 第九條的規(guī)定，制定本表，扣繳義務人應將本月扣繳的稅款在次月七日內繳入國庫，并向當地稅務機關報送本表。 Withho

17、lding agents name 扣繳義務人名稱 Address 地址 Telephone Number 電話 Tax payers name 納稅義務人姓名 Tax payers file number 納稅人編碼 Units name and Address 工作單位及地址 Categories of income 所得項目 Income period 所得時間 Revenue 收入額 Renminbi (RMB) 人民幣 Foreign currency 外幣 Name of currency 貨幣名稱 Amount 金額 Exchange rate 外匯牌價 Renminbi (RM

18、B) converted into 折合人民幣 Total 人民幣合計 Deductions 減費用額 Taxable Income 應納稅所得額 Tax rate 稅率 Quick calculation deduction 速算扣除數 Amount of tax withheld 扣繳所得稅額 Tax certificate number 完稅證字號 Date of tax payment 納稅日期 In case the tax certificate is filled out by withholding agent, this return should be submitted

19、together with 如果由扣繳義務人填寫完稅證，應在送此表時附完稅證副聯-份 Withholding total amount yuan 合計扣繳金額-元 Declaration by Withholding agent 扣繳義務人聲明 I declare that the return is filled out in accordance with the INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA, and I believe that the Statements contained in this re

20、turn are true, correct and complete. 我聲明：此扣繳申報報表是根據中華人民共和國個人所得稅法的規(guī)定填報的，我確信它是真實的，可靠的，完整的。 Signature 簽字 General Accountant (signature) 會計主管人簽字 Responsible officer (signature) 負責人簽字 Withholding agent (seal) 扣繳單位（或個人）蓋章 For official use 由以下稅務機關填寫 Value Added Tax Payable Statement （應交增值稅明細表） English Lang

21、uage Word or Term Chinese Language Word or Term Name of enterprise 編制單位 Items 項目 Line No. 行次 Current Month 本月數 Current Year Cumulative Amount 年末累計數 Amount not yet deducted at beginning of year (represented by a - sign) 年初未抵扣數（用-反映） VAT on sales 銷項稅額 VAT Refund for exported goods 出口退稅 Amount transfer

22、red out from VAT on purchase 進項稅額轉出數 Transfer out overpaid VAT 轉出多交增值稅 VAT on purchase 進項稅額 VAT Paid 已交稅金 Tax reduced and exempted 減免稅款 VAT payable on domestic sales offset against VAT on purchase for export sales 出口抵減內銷產品應納稅額 Transfer out unpaid VAT 轉出未交增值稅 Amount not deducted at end of period (rep

23、resented by a - sign) 期末未抵扣數（用-號反映） VAT unpaid 未交增值稅 Amount unpaid at beginning of year (amount overpaid represented by a - sign) 年初未交數（多交數以-號反映） Amount transfer in at current period (amount overpaid represented by a - sign) 本期轉入數（多交數以-號反映） Amount paid at current period 本期已交數 Amount unpaid at end of

24、 period (amount overpaid represented by a - sign) 期末未交數（多交數以-號反映） Head of unit 單位負責人 Finance employee in charge 財務負責人 Double-check 復核 Prepared by 制表 Enterprise Income Tax - Annual Tax Return （企業(yè)所得稅年度申報表）English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax

25、Return 企業(yè)所得稅年度納稅申報表 Taxation period 稅款所屬時間 Monetary Unit 金額單位 Taxpayers registration number 納稅人識別號 Taxpayers Name 納稅人名稱 Taxpayers Address 納稅人地址 Zip code (postcode) 郵政編碼 Type of business 登記注冊類型 Industry type 行業(yè) Taxpayers bank 納稅人開戶銀行 Bank account number 賬號 Gross revenue 收入總額 Line No. 行次 Items 項目 Busi

26、ness income 銷售（營業(yè)）收入 Less: Sales return 減：銷售退回 Depreciation allowance 折扣與折讓 Net operating revenue 銷售（營業(yè)）收入凈額 Amount of exempt income included 其中：免稅的銷售（營業(yè)）收入 Income from royalties 特許權使用費收益 Investment income 投資收益 Net income in investment transfer 投資轉讓凈收益 Rental net income 租賃凈收益 Exchange net income 匯兌凈

27、收益 Net income from asset/inventory surplus 資產盤盈凈收益 Subsidy income 補貼收入 Other income 其他收入 Final. total income 收入總額合計 Operating expenses 銷售（營業(yè)）成本 Sales tax 銷售稅金及附加 Total period expenses 期間費用合計 Deduction items 扣除項目 Including salary bonus Employee benefits. Employee labor union dues. Employee education

28、expenses 其中：工資薪金 職工福利費、職工工會經費、職工教育經費 Depreciation of fixed assets 固定資產折舊 Amortisation on intangible assets and deferred assets 無形資產、遞延資產攤銷 Research and development expenses 研究開發(fā)費用 Net interest expense 利息凈支出 Exchange net loss 匯兌凈損失 Rental net expense 租金凈支出 Head office administrative expense 上繳總機構管理費

29、Entertainment expenses 業(yè)務招待費 Taxation expense 稅金 Loss on bad debts 壞賬損失 Additional bad debts provision for prior year 增提的壞賬準備金 Net loss due to inventory shortage, spoilage and obsolescence 資產盤虧、毀損和報廢凈損失 Net loss in investment transfer 投資轉讓凈損失 National insurance payment 社會保險繳款 Workers insurance expen

30、se 勞動保護費 Advertising expenditure 廣告支出 Donations Contributed 捐贈支出 Auditing, consulting and litigation expenses 審計、咨詢、訴訟費 Travelling expenses 差旅費 Conference expenses 會議費 Transportation, packing, handling and insurance exhibition expense on sales 運輸、裝卸、包裝、保險展覽等銷售費用 Bankruptcy compensation cost 礦產資源補償費

31、Other deductible expense items 其他扣除費用項目 Taxable income calculation 應納稅所得額的計算 Income before tax adjustment 納稅調整前所得 Plus: Adjustment for additional tax payment 加：納稅調整增加額 Including salary bonus tax adjustment Adjustment to tax payment for employee benefits , employee labor union dues, employee educatio

32、n expense. 其中：工資薪金納稅調整額職工福利費、職工工會經費和職工教育經費的納稅調整額 Interest expense tax payment adjustment amount 利息支出納稅調整額 Entertainment expenses tax adjustment amount 業(yè)務招待費納稅調整額 Advertising expenditure tax payment adjustment amount 廣告支出納稅調整額 Tax adjustment for contribution expenditure 贊助支出納稅調整額 Donations Contribute

33、d Tax Adjustment 捐贈支出納稅調整額 Tax adjustment for depreciation and amortisation expenditure 折舊、攤銷支出納稅調整額 Loss on bad debts tax payment adjustment amount 壞賬損失納稅調整額 Provision for bad debts tax payment adjustment amount 壞賬準備納稅調整額 Penalties paid for late late tax payment 罰款、罰金或滯納金 Inventory revaluation rese

34、rve 存貨跌價準備 Short term investments depreciation reserve 短期投資跌價準備 Long term investments depreciation reserve 長期投資減值準備 Plus other taxable items adjustment 其他納稅調整增加項目 Less: Deduction for tax adjustment 減：納稅調整減少額 Including research and development expenses 其中：研究開發(fā)費用附加扣除額 Other tax deductible items 其他納稅調整

35、減少項目 After tax adjusted income 納稅調整后所得 Less: Prior year deficiency 減：彌補以前年度虧損 Less: tax-exempt income 減：免稅所得 Including government loan interest income 其中：國債利息所得 Tax free income subsidy 免稅的補貼收入 Tax free investment income 免于補稅的投資收益 Tax free technology transfer income 免稅的技術轉讓收益 Other tax free income 其他

36、免稅所得 Taxable Income 應納稅所得額 Applicable tax rate 適用稅率 Income tax payable 應繳所得稅額 Less: amount overpaid at beginning of period 減：期初多繳所得稅額 Prepaid income tax 已預繳的所得稅額 Tax allowance for domestic investment 應補稅的境內投資收益的抵免稅額 Tax allowance for foreign investment 應補稅的境外投資收益的抵免稅額 Approved income tax reduction 經

37、批準減免的所得稅額 Taxpayers representatives seal 納稅人代表簽章 Taxpayers units seal 納稅人單位公章 Date 日期 Agents company seal 代理申報中介機構簽章 Responsible person 經辦人 Registered number of responsible person 經辦人執(zhí)業(yè)證件號碼 Completed by tax authority 以下由稅務機關填寫 Date return receive 受理申報日期 Person approving 審核人 Date of approval 審核日期 Tax

38、 Authoritys Seal 受理申報稅務機關公章 Excise tax, tax return 營業(yè)稅納稅申報表 Date of filing 填表日期 Taxpayers registration number 納稅人識別號 Renminbi (yuan,jiao,fen) 元（列至角分） Taxpayers Name 納稅人名稱 Taxation period 稅款所屬時間 Tax Items 稅目 Operating items 經營項目 Turnover 營業(yè)額 Total Income 全部收入 Tax exempt items 不征稅項目 Abatement item 減除項

39、目 Tax reduced items 減免稅項目 Turnover tax payable 應稅營業(yè)額 Current Period 本期 Tax amount payable 應納稅額 Less tax paid 減免稅額 If this return is filled by tax payer, the following should be completed by that tax payer. 如納稅人填報，由納稅人填寫以下各欄 General Accountant (seal) 會計主管（簽章） Tax payer (seal) 納稅人（公章） If this return i

40、s filled by an authorized agent, following should be completed by that agent. 如委托代理人填報，由代理人填寫以下各欄 Agents Name 代理人名稱 Address 地址 Agents seal 代理人（公章） Completed by tax authority 以下由稅務機關填寫 Received by tax authority 收到申報表日期 Received by 接收人 Tax return for stamp tax 印花稅納稅申報表 Taxpayers registration number 納稅

41、人識別號 Taxpayers Name 納稅人名稱 Taxation period 稅款所屬時間 Tax payment receipt 應稅憑證名稱 Number of units 件數 Applicable tax rate 適用稅率 Amount tax paid 已納稅額 Stamp purchases information 購花貼情況 Stamps on hand at beginning of period 上期結存 Current period purchases 本期購進 Current period use 本期貼花 Current Period balance 本期結存

42、If this return if filled by a tax payer, the following should be completed by that tax payer. 如納稅人填報，由納稅人填寫以下各欄 General Accountant (seal) 會計主管（簽章） Tax payer (seal) 納稅人（公章） If this return is filled by an authorizedagent .the following should be completed by that agent 如委托代理人填報，由代理人填寫以下各欄 Agents Name

43、代理人名稱 Agents address 代理人地址 Agents seal 代理人（公章） Completed by tax authority 以下由稅務機關填寫 Received by tax authority 收到申報表日期 Annual Income Tax return for Foreign Companies 外商投資企業(yè)和外國企業(yè)年度所得稅申報表 Tax year 納稅年度 This return is designed in accordance with the provisions of Article of 16 and Detailed rules and Reg

44、ulations of Article 95 of FOREIGN INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA. The company should fill the return and turn it over to the local tax authorities within four months of fiscal year end. The financial accounts certificate public accounts (China) audits report and

45、related explanation should be attached. 根據中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法第十六條及其實施細則第九十五條的規(guī)定，特制定本表，你企業(yè)應當納稅年度終了后4個月內如實填寫本表，報送當地稅務機關，并附送財務會計報表、中國注冊會計師查賬報告及有關的說明材料。 Zip code (postcode) 郵政編碼 Industry type 行業(yè) Date trading commenced 開始生產、經營日期 Profit making year 開始獲利年度 Bank account 銀行賬號 Net revenue 收入凈額 Deduction 扣除

46、額 Taxable income calculation 應納稅所得額的計算 Approved taxable income calculation 核定應納稅所得額的計算 Company income tax payable calculation 應納企業(yè)所得稅額的計算 Local income tax payable calculation 應納地方所得稅額的計算 Items 項目 Net amount of current year merchandise sales or business income 本年銷售（銷貨）或營業(yè)收入凈額 Current year operating e

47、xpense (for merchandise sales or business income) 本年銷售（銷貨）或營業(yè)成本 Current year finance, administration and overhead expenses relating to merchandise sales or business 本年度銷售（銷貨）或營業(yè)費用、財務費用及管理費用 Current year tax expense relating to merchandise sales or business operations 本年度銷售（銷貨）或營業(yè)稅金 Deduction total 扣除額合計 Including entertainment expenses 其中：交際應酬費 Salary and welfare fund ex