税务英语.doc

。个人所得税完税证明：The Peoples Republic of China Individual Income Tax Certificate税务登记证Certificate of Taxation Registration地税编号local tax code 国税编号national tax code地税字号这么翻译：DSZH成就工资(Merit Pay):绩效工资来自于英文中的Merit Pay但在中国更为贴切的说法提法应该是绩效提薪.股权(Stock):福利(Benefit):津贴(allowance):奖金(incentive pay):成就工资(Merit Pay):基础工资(Base Pay): 以职位为基础(Pay for Job)的基础工资和以能力为基础(Pay for Competency)的基础工资Salary:从事管理工作和负责经营等的人员按年或月领取的固定薪金.Wages:工人按件,小时,日,周或月领取的工资.收入差(pay ranges1,pay structure:2,pay grades:3,pay ranges:4,overlap: 重叠年终红利(annual bonus岗位工资post wages岗位技能工资与岗位效益工资之优劣 Discussion on Merits and Demerits of Skill Wages and Benefit Wages of Post隐性报酬（intrinsic compensation）和显性报酬（extrinsiccompensation）。1.基础工资:Foundation wages2.职务等级:Duty rank3.级别工资:Rank wages4.工资工龄:Wages job seniority5.职务岗位津贴:Duty allowance6.特殊岗位津贴基础津:Special allowance7.基础津贴:Foundation allowance8.综合补贴:Synthesis subsidy9.岗位补贴:Post subsidy10.目标奖:Goal prize基础工资: Basic Wage (or Salary)职务等级: Occupation Classification级别工资: Classification Allowance工资工龄: Long Service Allowance职务岗位津贴: Occupation Benefit特殊岗位津贴: Special Occupation Benefit基础津贴: Basic Benefit综合补贴: Miscellaneously Supplementary Benefit岗位补贴: Occupation Supplementary Benefit目标奖: Targeted Rewards税种Chaoyang Local Taxation Bureau is in charge of organizing the collection and administration of taxes (fees) in the District (excluding the local taxes defined by laws to be levied by national taxation authorities). The taxes include Business Tax, Enterprise Income Tax, Individual Income Tax, Vehicle and Vessel Usage Tax, Vehicle Usage License Plate Tax, Property Tax, Urban and Rural Land Usage Tax, Urban Real Estate Tax, Stamp Tax, Land Appreciation Tax, Metropolitan Maintenance and Construction Tax, Slaughter Tax, Agriculture Tax, Agricultural Specialty Tax, Arable Land Use Tax, Deed Tax, etc. The fees include Cultural Undertaking Construction Fee, Educational Fee Supplement and Operating Fee of City Collective Service.契税：deed taxIndividual income tax return 个人所得税纳税申请表For individuals with annual income of over 120, 000 RMB Yuan 适用于年所得12万元以上的纳税人申报The tax administration registers certificate number税务登记证件号码Manage code管理代码Taxpayers name纳税人名称Income year税款所属期Monetary unit金额单位Date of arrival in china抵华日期Profession职业Place of residence经常居住地Address in china 中国境内有效联系地址Annual income年所得额Categories of income所得项目Income from within china境内Income from outside china境外Tax payable应纳税额Tax pre-paid and withheld已缴（扣）税额Foreign tax credit抵扣税额Tax owned or overpaid应补（退）税额Wages and salaries工资、薪金所得Income from production or business operation conducted by self-employed industrial and commercial households个体工商户的生产、经营所得Income from contracted or leased operation of enterprises or social service providers partly or wholly funded state assets 对企事业单位的承包、租赁经营所得Remuneration for providing services劳务报酬所得Authors remuneration稿酬所得Royalties特许权使用费所得Interests, dividends and bonuses利息、股息、红利所得Income from lease of property财产租赁所得Income from transfer of property财产转让所得Incidental income 偶然所得Other income 其他所得Under penalties of perjury, I declare that this return has been filed according to the provisions of Individual Income Tax Law of the Peoples Republic of China, and to the best of my knowledge and belief, the information provided is true, correct and complete.我声明，此纳税申报表时是根据中华人民共和国个人所得税法的规定填报的，我确信它是真实的、可靠的、完整的。Firms name代理人名称Firms stamp代理人签章Preparers signature 经办人签章Responsible tax officer 受理人Responsible tax office 受理申报机关年营业额annual sale volume年利润annual returns纳税单据tax invoice纳税证明tax certificate纳税额total纳税后净收入net income after tax纳税后利润after-tax profits纳税后收入after-tax income法人artificial person, corporrate, fiction person, legal person财务报表financial report, financial statement印花税stamp taxValue-added Tax增值税 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 Enterprises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 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author s remuneration / income from author s 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 A Action learning：行动学习 Alternation ranking method：交替排序法 Annual bonus：年终分红 Application forms：工作申请表 Appraisal interview：评价面试 Aptitudes：资质 Arbitration：仲裁 Attendance incentive plan：参与式激励计划 Authority：职权 B Behavior modeling：行为模拟 Behaviorally anchored rating scale (bars)：行为锚定等级评价法 Benchmark job：基准职位 Benefits：福利 Bias：个人偏见 Boycott：联合抵制 Bumping/layoff procedures：工作替换/临时解雇程序 Burnout：耗竭 C Candidate-order error：候选人次序错误 Capital accumulation program：资本积累方案 Career anchors：职业锚 Career cycle：职业周期 Career planning and development：职业规划与职业发展 Case study method：案例研究方法 Central tendency：居中趋势 Citations：传讯 Civil Rights Act：民权法 Classes：类 Classification (or grading) method：归类（或分级）法 Collective bargaining：集体谈判 Comparable worth：可比价值 Compensable factor：报酬因素 Computerized forecast：计算机化预测 Content validity：内容效度 Criterion validity：效标效度 Critical incident method：关键事件法 D Davis-Bacon Act (DBA)：戴维斯佩根法案 Day-to-day-collective bargaining：日常集体谈判 Decline stage：下降阶段 Deferred profit-sharing plan：延期利润分享计划 Defined benefit：固定福利 Defined contribution：固定缴款 Department of Labor job analysis：劳工部工作分析法 Discipline：纪律 Dismissal：解雇；开除 Downsizing：精简 E Early retirement window：提前退休窗口 Economic strike：经济罢工 Edgar Schein：艾德加施恩 Employee compensation：职员报酬 Employee orientation：雇员上岗引导 Employee Retirement Income Security Act (ERISA) ：雇员退休收入保障法案 Employee services benefits：雇员服务福利 Employee stock ownership plan (ESOP) ：雇员持股计划 Equal Pay Act：公平工资法 Establishment stage：确立阶段 Exit interviews：离职面谈 Expectancy chart：期望图表 Experimentation：实验 Exploration stage：探索阶段 F Fact-finder：调查 Fair days work：公平日工作 Fair Labor Standards Act：公平劳动标准法案 Flexible benefits programs：弹性福利计划 Flex place：弹性工作地点 Flextime：弹性工作时间 Forced distribution method：强制分布法 Four-day workweek：每周4天工作制 Frederick Taylor：弗雷德里克泰罗 Functional control：职能控制 Functional job analysis：功能性工作分析法 G General economic conditions：一般经济状况 Golden offerings：高龄给付 Good faith bargaining：真诚的谈判 Grade description：等级说明书 Grades：等级 Graphic rating scale：图尺度评价法 Grid training：方格训练 Grievance：抱怨 Grievance procedure：抱怨程序 Group life insurance：团体人寿保险 Group pension plan：团体退休金计划 Growth stage：成长阶段 Guarantee corporation：担保公司 Guaranteed fair treatment：有保证的公平对待 Guaranteed piecework plan：有保障的计件工资制 Gain sharing：收益分享 H Halo effect：晕轮效应 Health maintenance organization (HMO) ：健康维持组织 I Illegal bargaining：非法谈判项目 Impasse：僵持 Implied authority：隐含职权 Incentive plan：激励计划 Individual retirement account (IRA) ：个人退休账户 In-house development center：企业内部开发中心 Insubordination：不服从 Insurance benefits：保险福利 Interviews：谈话；面谈 J Job analysis：工作分析 Job description：工作描述 Job evaluation：职位评价 Job instruction training (JIT) ：工作指导培训 Job posting：工作公告 Job rotation：工作轮换 Job sharing：工作分组 Job specifications：工作说明书 John Holland：约翰霍兰德 Junior board：初级董事会 L Layoff：临时解雇 Leader attach training：领导者匹配训练 Lifetime employment without guarantees：无保证终身解雇 Line manager：直线管理者 Local market conditions：地方劳动力市场 Lockout：闭厂 M Maintenance stage：维持阶段 Management assessment center：管理评价中心 Management by objectives (MBO) ：目标管理法 Management game：管理竞赛 Management grid：管理方格训练 Management process：管理过程 Mandatory bargaining：强制谈判项目 Mediation：调解 Merit pay：绩效工资 Merit raise：绩效加薪 Mid career crisis sub stage：中期职业危机阶段 N Nondirective interview：非定向面试 O Occupational market conditions：职业市场状况 Occupational orientation：职业性向 Occupational Safety and Health Act：职业安全与健康法案 Occupational Safety and Health Administration (OSHA) ：职业安全与健康管理局 Occupational skills：职业技能 On-the-job training (OJT) ：在职培训 Open-door：敞开门户 Opinion survey：意见调查 Organization development(OD) ：组织发展 Outplacement counseling：向外安置顾问 P Paired comparison method：配对比较法 Panel interview：小组面试 Participant diary/logs：现场工人日记/日志 Pay grade：工资等级 Pension benefits：退休金福利 Pension plans：退休金计划 People-first values：以人为本的价值观 Performance analysis：工作绩效分析 Performance Appraisal interview:工作绩效评价面谈 Personnel (or human resource) management：人事（或人力资源）管理 Personnel replacement charts：人事调配图 Piecework：计件 Plant Closing law：工厂关闭法 Point method/ Policies：政策 Position Analysis Questionnaire (PAQ) ：职位分析问卷 Position replacement cards：职位调配卡 Pregnancy discrimination act：怀孕歧视法案 Profit-sharing plan利润分享计划 Programmed learning：程序化教学 Q Qualifications inventories：资格数据库 Quality circle：质量圈 R Ranking method：排序法 Rate ranges：工资率系列 Ratio analysis：比率分析 Reality shock：现实冲击 Reliability：信度 Retirement：退休 Retirement benefits：退休福利 Retirement counseling：退休前咨询 Rings of defense：保护圈 Role playing：角色扮演 S Skip-level interview：越级谈话 Social security：社会保障 Speak up! ：讲出来！ Special awards：特殊奖励 Special management development techniques：特殊的管理开发技术 Stabilization sub stage：稳定阶段 Staff (service) function：职能（服务）功能 Standard hour plan：标准工时工资 Stock option：股票期权 Straight piecework：直接计件制 Strategic plan：战略规划 Stress interview：压力面试 Strictness/leniency：偏紧/偏松 Strikes：罢工 Structured interview：结构化面试 Succession planning：接班计划 Supplement pay benefits：补充报酬福利 Supplemental unemployment benefits：补充失业福利 Salary surveys：薪资调查 Savings plan：储蓄计划 Scallion plan：斯坎伦计划 Scatter plot：散点分析 Scientific management：科学管理 Self directed teams：自我指导工作小组 Self-actualization：自我实现 Sensitivity training：敏感性训练 Serialized interview：系列化面试 Severance pay：离职金 Sick leave：病假 Situational interview：情境面试 Survey feedback：调查反馈 Sympathy strike：同情罢工 System 组织体系 System I：组织体系 T Task analysis：任务分析 Team building：团队建设 Team or group：班组 Termination：解雇；终止 Termination at will：随意终止 Theory X：X理论 Theory Y：Y理论 Third-party involvement：第三方介入 Training：培训 Transactional analysis (TA) ：人际关系心理分析 Trend analysis：趋势分析 Trial sub stage：尝试阶段 U Unsafe conditions：不安全环境 Unclear performance standards：绩效评价标准不清 Unemployment insurance：失业保险 Unfair labor practice strike：不正当劳工活动罢工 Unsafe acts：不安全行为 V Validity：效度 Value-based hiring：以价值观为基础的雇佣 Vroom-Yetton leadership trainman：维罗姆-耶顿领导能力训练 Variable compensation：可变报酬 Vestibule or simulated training：新雇员培训或模拟 Vesting：特别保护权 Voluntary bargaining：自愿谈判项目 Voluntary pay cut：自愿减少工资方案 Voluntary time off：自愿减少时间 W Wage carve：工资曲线 Work samples：工作样本 Work sampling technique：工作样本技术 Work sharing：临时性工作分担 Worker involvement：雇员参与计划 Workers benefits：雇员福利目标mission/objective集体目标groupobjective内部环境internalenvironment外部环境externalenvironment计划planning组织organizing人事staffing领导leading控制controlling步骤process原理principle方法technique经理manager总经理generalmanager行政人员administrator主管人员supervisor企业enterprise商业business产业industry公司company效果effectiveness效率efficiency企业家entrepreneur权利power职权authority职责responsibility科学管理scientificmanagement现代经营管理modernoperationalmanagement行为科学behaviorscience生产率productivity激励motivate动机motive法律law法规regulation经济体系economicsystem管理职能managerialfunction产品product服务service利润profit满意satisfaction归属affiliation尊敬esteem自我实现self-actualization人力投入humaninput盈余surplus收入income成本cost资本货物capitalgoods机器machinery设备equipment建筑building存货inventory（2）经验法theempiricalapproach人际行为法theinterpersonalbehaviorapproach集体行为法thegroupbehaviorapproach协作社会系统法thecooperativesocialsystemsapproach社会技术系统法thesocial-technicalsystemsapproach决策理论法thedecisiontheoryapproach数学法themathematicalapproach系统法thesystemsapproach随机制宜法thecontingencyapproach管理任务法themanagerialrolesapproach经营法theoperationalapproach人际关系humanrelation心理学psychology态度attitude压力pressure冲突conflict招聘recruit鉴定appraisal选拔select培训train报酬compensation授权delegationofauthority协调coordinate业绩performance考绩制度meritsystem表现behavior下级subordinate偏差deviation检验记录inspectionrecord误工记录recordoflabor-hourslost销售量salesvolume产品质量qualityofproducts先进技术advancedtechnology顾客服务customerservice策略strategy结构structure(3)领先性primacy普遍性pervasiveness忧虑fear忿恨resentment士气morale解雇layoff批发wholesale零售retail程序procedure规则rule规划program预算budget共同作用synergy大型联合企业conglomerate资源resource购买acquisition增长目标growthgoal专利产品proprietaryproduct竞争对手rival晋升promotion管理决策managerialdecision商业道德businessethics有竞争力的价格competitiveprice供货商supplier小贩vendor利益冲突conflictofinterests派生政策derivativepolicy开支帐户expenseaccount批准程序approvalprocedure病假sickleave休假vacation工时labor-hour机时machine-hour资本支出capitaloutlay现金流量cashflow工资率wagerate税收率taxrate股息dividend现金状况cashposition资金短缺capitalshortage总预算overallbudget资产负债表balancesheet可行性feasibility投入原则thecommitmentprinciple投资回报returnoninvestment生产能力capacitytoproduce实际工作者practitioner最终结果endresult业绩performance个人利益personalinterest福利welfare市场占有率marketshare创新innovation生产率productivity利润率profitability社会责任publicresponsibility董事会boardofdirector组织规模sizeoftheorganization组织文化organizationalculture目标管理managementbyobjectives评价工具appraisaltool激励方法motivationaltechniques控制手段controldevice个人价值personalworth优势strength弱点weakness机会opportunity威胁threat个人责任personalresponsibility顾问counselor定量目标quantitativeobjective定性目标qualitativeobjective可考核目标verifiableobjectiv