税收词汇

国家税务总局

无锡国税

无锡地税

registration

filing

reporting

payment

tax return

taxes payable/owed

tax liability

taxable income

tax rate

tax base

basis of taxation

tax burden

tax gap

minimize the tax gap

file a consolidated return

jurisdiction

税务机关

当地主管税务机关

outbound investment

inbound investment

tax avoidance

tax evasion

先征后退

代扣代缴

代收代缴

income

earnings

profit

cost

劳务报酬所得

财产租赁所得

财产转让所得

resident

non-resident

tax year

fiscal year

State Treasury

flat rate

progressive rate

税收优惠

State Administration of Taxation (SAT)

SAT Wuxi Office

Wuxi Local Tax Bureau

登记

提交

申报

支付

纳税申报表

应纳税额

应纳税额

应纳税所得额

税率

税基

计税依据

税负

税收缺口

/

税收流失

尽量做到应收尽收

合并申报

辖区

tax authorities/tax administrations

the tax authorities of the jurisdiction

对外投资

外商投资

避税

偷逃税

refund after collection

withhold and remit

collect and remit

所得

收入

利润

成本

income from personal services

income from lease of property

income from transfer of property

居民

非居民

纳税年度

财年

国库

比例税率

累进税率

tax incentives

税收减免

扣除

免征额

第一个获利年度

亏损企业

出口型企业

增值税

消费税

资源税

城镇土地使用税

城市维护扩建税

耕地占用税

土地增值税

印花税

个人所得税

企业所得税

车辆购置税

契税

燃油税

证券交易税

房地产税

营业税

货劳税

特别消费税

关税

社会保证税

/

费

税

费

土地闲置税

遗产税

继承税

赠与税

payroll tax

wealth tax

capital gains tax

property tax

流转税

税收管辖权

课税主体

/

课题

征税权

对人

/

物税

withholding

withholding tax

exemptions and reductions

deduction

allowance

the first profit-making year

loss-making company

export- oriented enterprise

value-added tax

consumption tax

resources tax

urban and township land use tax

city maintenance and construction tax

farmland occupation tax

land appreciation tax

stamp duty

personal income tax (PIT)

corporate/enterprise income tax (CIT/EIT)

vehicle acquisition tax

deed tax

fuel tax

securities transaction tax

real estate tax

business tax

goods and services tax

excise

customs duty

social security tax/contributions

tax

fee

unused land tax

estate tax

inheritance tax

gift tax

工资薪金税

财富税

资本利得税

财产税

turnover tax

tax jurisdiction

subject/object of taxation

taxing power

taxes on people/things

预提

预提税

withholding tax on dividends/interest

royalties

跨国非独立劳务所得

跨国独立劳务所得

跨国退休金所得

跨国政府服务所得

跨国董事费所得

跨国表演艺术家和运动员所得

跨国教师和研究人员所得

跨国学生、学徒和实习生所得

免税法

抵免法

减免法

扣除法

自由港

tax haven

tax planning

税式支出

节税

延期纳税

退税

conduit company

联属企业

关联企业

控股公司

基地公司

离岸公司

fund

trust

transfer pricing

transfer price

arm

’

s length price

arm

’

s length principle

safe harbor

tax treaty

OECD/UN model tax convention

permanent establishment

business presence

股息

< br>/

利息预提税

特许权使用费

international income from services provided by

employees

international income from services provided by

independent contractors/self-employed

international income from pensions

international

services

income

from

government

international income from directors

’

fees

international income from artists and athletes

international

income

from

teachers

and

researchers

international

income

apprentices and interns

exemption method

credit method

reduction method

deduction method

free port

避税地

税收筹划

tax expenditures

tax saving

deferral payment

tax repayment

导管公司

affiliated/associated enterprises

related enterprises

holding company

base company

offshore company

基金公司

信托公司

转让定价

转让价格

正常交易价格

/

竞争价格

独立交易原则

安全港

税收协定

经合组织

< br>/

联合国税收协定范本

常设机构

营业存在

from

students,

可比非受控价格法

再销售价格法

成本加成法

交易净利润法

利润分割法

home country

host country

taxation/levy

capital/tax flight

customs duty

stamp duty

transit goods

transshipment

comparable uncontrolled price method (CUP)

resale price method (RPM)

cost-plus method

transactional net margin method (TNMM)

profit split method (PSM)

居住国

东道国、来源国

课税

资本外逃；税收外逃（

via TP

）

关税

印花税

过境商品

转运

tax-free

amount

=

threshold

=

personal

免征额

allowance

natural/legal persons

net worth

sth exceeding a certain level

governing authority of the jurisdiction

a levy on sth

assess the value of the property

assessed value

tax is assessed in proportion to the value

property tax

wealth tax

ad valorem tax

withholding tax

withholding

tax

dividends/interest

DIRR

gift tax

estate tax

inheritance tax

earnings before/after taxes

earned/active income

passive income

territoriality/nationality principle

tax jurisdiction

residence/source basis of taxation

tax sb on worldwide/China-sourced income

depreciation expense

on

payment

自然人

/

法人

净值（资产与负债的差额）

超出的部分

当地主管部门

对

..

的课税

对财产进行估值

估值

根据该值，按一定比例进行核税

财产税

财富税

从价税

预提税

of

股息

/

利息预提税

股息、利息、特许权使用费、租金

赠与税

遗产税（总遗产税）

继承税（分遗产税）

税前

/

后收益

积极所得

（包括经营所得

operat ing income

和

劳务所得

se rvice income

）

消极所得（投资所得

investment income

）

属地

/

属人原则

税收管辖权

居民

/

地域管辖权

对某人的国内外< /p>

/

来源于中国的所得征税

折旧费用、折旧额（单个会计期）

allowance

for

depreciation

=

accumulated

累计折旧

depreciation = reserve for depreciation

write

sth

off/sth

be

charged

to

expense/be

税前列支、税前扣除

deducted as the expense/be tax- deductible

write-off = deduction

tax credits = tax offsets

salvage value

face value

expected useful life

report one

’

s income

tax resident=resident for tax purposes

resident/non-resident individual/company

residency status

domicile

residence

physical presence

tax year

calendar year

place of incorporation

列支、扣除额

抵免额

残值

账面价值

预计使用年限

报税

税收居民

居民

/

非居民个人

/

企业

居民身份

住所（固定或永久的居住地）

居所（ 居住了较长时间但不打算永久居住的

居住地）

实际停留

纳税年度

日历年度

注册地

place

of

management

(including

place

of

管理机构所在地（包括管理和控制中心机构

central

management

and

control

&

place

of

所在地和实际管理机构所在地）

effective management)

place of business

annual general meeting (AGM)

board of directors

place of head office

assume tax obligations

general partnership (GP)

limited partnership (LP)

limited liability partnership (LLP)

credit limit

Chinese/foreign-sourced income

offset/credit

业务活动所在地

股东大会

董事会

总机构所在地

承担纳税义务

普通合伙企业

有限合伙企业

有限责任合伙企业

抵免限额

中国

/

外国来源所得

冲抵、抵免

(Losses/credits)

be

carried

forward

without

无限期结转

limitation

carryforward

taxable/assessable income

tax liability

double taxation

for tax purposes

n.

结转

应税所得

应纳税额

重复征税、双重征税

在税收意义上

operating/business

income

=

earnings

from < /p>

经营所得（包括销售所得和劳务所得）

/

营业

operation

利润

sales income

销售所得

(

主要指贸易、制造经营获得所得，

即与货物相关

)

employment/services

income

=

earnings

from

劳务所得（主要指简单的加工、服务业的所