稅務(wù)專用英語(yǔ)

1、稅務(wù)詞匯 營(yíng)業(yè)稅：business tax or turnover tax消費(fèi)稅：excise tax or consumption tax增值稅：value added tax關(guān)稅：custom duty印花稅：stamp tax土地增值稅：land appreciation tax or increment tax on land value個(gè)人所得稅：individual income tax企業(yè)所得稅：income tax on corporate business外商投資企業(yè)所得稅：income tax on foreign investment enterprises城市維護(hù)建設(shè)稅

2、：city maintenance construction tax資源稅：resource tax房產(chǎn)稅：house property tax土地使用稅：land use tax車船使用稅：operation tax of vehicle and ship耕地占用稅：farmland use tax教育費(fèi)附加：extra charges of education fundsState Administration for Taxation 國(guó)家稅務(wù)總局Yangzhou Taxation Training College of State Administration of Taxation國(guó)

3、家稅務(wù)總局揚(yáng)州稅務(wù)進(jìn)修學(xué)院Local Taxation bureau 地方稅務(wù)局外匯管理局：Foreign Exchange Control Board海關(guān)：customs財(cái)政局：finance bureau統(tǒng)計(jì)局： Statistics Bureau工商行政管理局： Administration of Industry and Commerce 出入境檢驗(yàn)檢疫局： Administration for EntryExit Inspection and Quarantine中國(guó)證監(jiān)會(huì)：China Securities Regulatory Commission (CSRS) 勞動(dòng)和社會(huì)保障部：

4、Ministry of Labour and Social Securitytax returns filing 納稅申報(bào)tax payable 應(yīng)交稅金the assessable period for tax payment 納稅期限the timing of tax liability arising 納稅義務(wù)發(fā)生時(shí)間consolidate reporting 合并申報(bào)the local competent tax authority 當(dāng)?shù)刂鞴芏悇?wù)機(jī)關(guān)the outbound business activity 外出經(jīng)營(yíng)活動(dòng)Tax Inspection Report 納稅檢查報(bào)告tax

5、avoidance 逃稅tax evasion 避稅tax base 稅基refund after collection 先征后退withhold and remit tax 代扣代繳collect and remit tax 代收代繳income from authors remuneration 稿酬所得income from remuneration for personal service 勞務(wù)報(bào)酬所得income from lease of property 財(cái)產(chǎn)租賃所得income from transfer of property 財(cái)產(chǎn)轉(zhuǎn)讓所得contingent income

6、偶然所得resident 居民non-resident 非居民tax year 納稅年度temporary trips out of 臨時(shí)離境flat rate 比例稅率withholding income tax 預(yù)提稅withholding at source 源泉扣繳State Treasury 國(guó)庫(kù)tax preference 稅收優(yōu)惠the first profit-making year 第一個(gè)獲利年度refund of the income tax paid on the reinvested amount 再投資退稅export-oriented enterprise 出口型企

7、業(yè)technologically advanced enterprise 先進(jìn)技術(shù)企業(yè)Special Economic Zone 經(jīng)濟(jì)特區(qū)accountant genaral 會(huì)計(jì)主任account balancde 結(jié)平的帳戶account bill 帳單account books 帳account classification 帳戶分類account current 往來(lái)帳account form of balance sheet 帳戶式資產(chǎn)負(fù)債表account form of profit and loss statement 帳戶式損益表account payable 應(yīng)付帳款acco

8、unt receivable 應(yīng)收帳款account of payments 支出表account of receipts 收入表account title 帳戶名稱，會(huì)計(jì)科目accounting year 或financial year 會(huì)計(jì)年度accounts payable ledger 應(yīng)付款分類帳accept 受理accounting software 會(huì)計(jì)核算軟件affix 蓋章application letter 申請(qǐng)報(bào)告apply for reimbursement 申請(qǐng)退稅apply for a hearing 申請(qǐng)聽(tīng)證apply for nullifying the tax

9、 registration 稅務(wù)登記注銷apply for reimbursement of tax payment 申請(qǐng)退稅ask for 征求audit 審核authors remuneration 稿酬；稿費(fèi)averment 申辯bill/voucher 票證bulletin 公告bulletin board 公告牌business ID number 企業(yè)代碼business license 營(yíng)業(yè)執(zhí)照call ones number 叫號(hào)carry out/enforce/implement 執(zhí)行check 核對(duì)check on the cancellation of the tax

10、return 注銷稅務(wù)登記核查checking the tax returns 審核申報(bào)表city property tax 城市房地產(chǎn)稅company-owned 公司自有的conduct an investigation/investigate 調(diào)查construction contract 建筑工程合同cconsult; consultation 咨詢consulting service/advisory service 咨詢服務(wù)contact 聯(lián)系contract 承包c(diǎn)opy 復(fù)?。桓北綿educt 扣除delay in filing tax returns 延期申報(bào)（繳納）稅款de

11、scribe/explain 說(shuō)明document 文件；資料examine and approve 審批extend the deadline for filing tax returns 延期稅務(wù)申報(bào)feedback 反饋file tax returns(online) （網(wǎng)上）納稅申報(bào)fill out/in 填寫(xiě)foreign-owned enterprise 外資企業(yè)hearing 聽(tīng)證ID(identification) 工作證Identical with the original 與原件一樣IIT(Individual income tax) 個(gè)人所得稅Implementation

12、 稽查執(zhí)行income 收入；所得 inform/tell 告訴information desk 咨詢臺(tái)inspect 稽查inspection notice 稽查通知書(shū)instructions 使用說(shuō)明invoice book(purchase) 發(fā)票購(gòu)領(lǐng)本invoice 發(fā)票invoice tax control machine 發(fā)票稅控機(jī)legal person 法人代表letter of settlement for tax inspection 稽查處理決定書(shū)list 清單local tax for education 教育地方附加費(fèi)lunch break make a supple

13、mentary payment 補(bǔ)繳make ones debut in handling tax affairs 初次辦理涉稅事項(xiàng)manuscript 底稿materials of proof 舉證材料material 資料modify 修改modify ones tax return 稅務(wù)變更登記Nanjing Local Taxation Bureau 南京市地方稅務(wù)局Notice 告知nullify 注銷office building 辦公樓 office stationery 辦公用品on-the-spot service 上門(mén)服務(wù)on-the-spot tax inspection

14、 上門(mén)稽查opinion 意見(jiàn)original value 原值pay an overdue tax bill 補(bǔ)繳稅款pay 繳納penalty 處罰penalty fee for overdue payment 滯納金penalty fee 罰款personal contact 面談post/mail/send sth by mail 郵寄procedure/formality 手續(xù)proof material to backup tax returns 稅收舉證資料purchase 購(gòu)領(lǐng)real estate 房產(chǎn)receipt 回執(zhí);反饋單record 記錄reference numb

15、er 順序號(hào)register outward business administration 外出經(jīng)營(yíng)登記relevant materials of proof 舉證資料rent 出租reply/answer 答復(fù)sell and pay foreign exchange 售付匯service trade 服務(wù)業(yè)settlement 處理settle 結(jié)算show/present 出示special invoice books of service trade 服務(wù)業(yè)發(fā)票stamp 公章submit a written application letter 提供書(shū)面申請(qǐng)報(bào)告supervisio

16、n hotline 監(jiān)督電話tax inspection bureau 稽查局tax inspection permit 稅務(wù)檢查證tax inspection 稅務(wù)稽查tax law 稅法tax officer 辦稅人tax payable/tax applicable 應(yīng)繳稅tax payment assessment 納稅評(píng)估tax payment receipt 完稅憑證tax payment 稅款tax rate 稅率tax reduction or exemption 減免稅tax registration number 納稅登記號(hào)tax registration certific

17、ate 稅務(wù)登記證tax registration 稅務(wù)登記tax related documents 涉稅資料tax return/tax bill 稅單tax return forms and the acknowledgement of receipt 申報(bào)表回執(zhí)tax returns 納稅申報(bào)表tax voucher 憑證the accounting software 會(huì)計(jì)核算軟件the acknowledgement of receipt 送達(dá)回證the application for an income refund 收入退還清單the authors remuneration 稿

18、費(fèi)the business ID number 企業(yè)代碼the certificate for outward business administration 外出經(jīng)營(yíng)管理證明the certificate for exchange of invoice 換票證the deadline 規(guī)定期限the inspection statement/report 檢查底稿the legal person 法人代表the letter of statement and averment 陳述申辯書(shū)the online web address for filling tax returns 納稅申報(bào)網(wǎng)絡(luò)地址the penalty fee for the overdue tax payment 稅款滯納金the penalty notice 處罰告知書(shū)the real estate 房產(chǎn)the registration number of the tax returns 納稅登記號(hào)the special invoice of service trade 服務(wù)業(yè)專用發(fā)票the special nationwide special inv