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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 Foreign Enter
prises
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 <
/p>
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。
Tax official: I will try my best.
Generally speaking ,the business tax is levied on
the taxable
service ,the transfer of
intangible asset and sale of the immovable
property within china .
纳税人：什么是应税业务？
Taxpayer: what do you mean
by the taxable services?
<
/p>
税务局：税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修
理、修配业务，因为它们要缴增值税。
Tax
official:
they
are
the
definite
items
stipulated
by
the
law,
such
as
the
transportation,
construction,
finance
,
insurance
and
the
like .they
do
not
include
the
processing,
repairs,
and
replacement services,
for they are subject to the value added tax.
纳税人：不动产好理解，无形资产指什么？
Taxpayer:
it
is
easy
to
understand
the
immovable
property,
but
what
do
you
mean
by
the
intangible asset?
税务局：指各种专有权，如专利权、专有技术版权、商标等。
Tax official:
it means the royalties, include patent right,
proprietary technology, copy right,
trademark right, and so on.
纳税人：计税收入如何确定？
Taxpayer: what
about the tax base?
税务局：大多数情况下指全部价款包括价外费用。
Tax official:
in most case, it is the total consideration
received, including additional fees and
charges.
纳税人：预收的价款也计算在内吗？
Taxpayer: does that include
the turnover received in advance?
税务局：对于无形资产和不动产是这样。
Tax
official:
yes,
it
does
in
the
case
of
transfer
of
the
intangible
assets
or
immovable
property .
纳税人：无偿赠送呐？
Taxpayer: and what about
the donation?
税
务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。
Tax official:
the donation is taxable in the case of transfer of
the immovable property. But the
turnover will be assessed by the tax
authority.
纳税人：收款是外币怎么办？
Taxpayer: what can we do if
we receive turnover in the form of foreign
currency?
税务局：按收入当日或当月一日的汇率换算。
Tax official:
you can transfer the foreign currency into Reminbi
at exchange rate based upon
either the
date or the first day of the month, that the
Taxable item happened .
纳税人：营业税税率是多少？
Taxpayer: how about the tax
rate?
税务局：一般是
3%
到达
5%
，娱
乐业是
5%
到
20%
< br>。
Tax official: in general, the rate is
from 3% to 5%, but the entertainment is from 5% to
20%.
纳税人：您说的对我太有帮助了，谢谢！
Taxpayer: what
you have said is very helpful, thank you
Accession Tax
财产增值税、财产增益税
Additional Tax
附加税
Admission Tax
入场税
Allowable Tax
Credit
税款可抵免税／准予扣除税额
Amended Tax Return
修正后税款申报书
Animal
Slaughter Tax
动物屠宰税
Annual Income Tax Return
年度所得税申报表
Assessed
Tax.
估定税额
Assessment of Tax
税捐估定
Asset Tax
资产税
Back Tax
欠缴税款／未缴税额
Business Tax
（工商）营业税／工商税
Capital Tax
资本税
［
①
<
美
>
按资
本额稽征②
<
英
>
指资本利得税和资本转让税
（＝
【缩】
CTT
）
<
英
>
资本转让税
Capital
Transfer Tax
资本转移税／资本过户税
Company Income Tax / Company Tax
公司所得税
Corporate
Profit Tax / Corporation Profit Tax
公司利润税／公司利得税
Corporate Profits After Taxes <
美
>
公司税后利润（额）／公司税后收益（额）
Corporate Profits Before Taxes
<
美
>
公司税前利润（额）／公司税前
收益（额）
Corporation Tax Act <
美
>
公司税法
Corporation Tax Rate
公司税税率
Deferred
Income Tax
递延所得税
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