税法英语.doc

税法英语 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 经济特区我国29个税种的英文名称value added tax增值税business tax营业税consumption tax消费税enterprise income tax企业所得税customs tax关税individual income tax个人所得税resource tax资源税urban and township land use tax 城镇土地使用税city maintenance and construction tax城市维护扩建税farmland occupation tax耕地占用税land appreciation tax土地增值税stamp tax印花税vehicle acquisition tax 车辆购置税deed tax契税fuel tax燃油税security transaction tax证券交易税social security tax 社会保障税house property tax房产税slaughter tax屠宰税urban real estate tax城市房地产税inheritance tax遗产税banquet tax筵席税vehicle and vessel usage tax车船使用税vehicle and vessel license plate tax车船使用牌照税vessel tonnage tax船舶吨税agriculture tax农业税animal husbandry tax牧业税income tax on foreign enterprises andenterprises with foreign investment 外商投资及外国企业所得税fixed assets investment orientation regulation tax 固定资产投资方向调节税注会税法考试英语单词(2010-07-06 15:32:09) 标签： 杂谈分类： 税法 增值税value-addedtax消费税consumptiontax营业税businesstax城市维护建设税urban/cityconstructiontax教育费附加：localeducationsupplementraytax关税：customstax资源税：resourcetax土地增值税：landvalue-addedtax房产税：buildingtax城镇土地使用税：taxontheuseofurbanland耕地占用税:farmlandusdtax车辆购置税：vehiclepur