税务专用词汇及税收英语对话

1、精品国家税务总局地方税务局营业税个人所得税企业所得税tax returns filingtaxes payablethe assessable period for tax paymentthe timing of tax liability arising间consolidate reporting纳税申报应交税金纳税期限纳税义务发生时合并申报税务专用词汇及税收英语对话1.税务专用词汇StateAdministrationforTaxationLocalTaxationbureauBusinessTaxIndividualIncomeTaxIncomeTaxforEnterprisesInc

2、omeTaxforEnterpriseswithForeignInvestmentandForeignEnterprises外商投资企业和外国企业所得税机关the local competent tax authority当地主管税务the outbound business activityTax Inspection Reporttax avoidancetax evasion外出经营活动纳税检查报告避税偷税税基taxbaserefundaftercollection先征后退withholdandremittax代扣代缴collectandremittax代收代缴incomefromaut

3、horsremuneration稿酬所得incomefromremunerationforpersonalservice劳务报酬所incomefromleaseofproperty财产租赁所得incomefromtransferofproperty财产转让所得contingentincome偶然所得居民非居民tax yeartemporary trips out offlat rate纳税年度临时离境比例税率withholding income tax扣缴所得税withholding at source源泉扣缴State Treasury国库tax preference税收优惠the firs

4、t 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2. 税收英语对话营业税residentnon-resident标题：能介绍一下营业税的知识吗TOPIC:Wouldyoupleasegivethegeneralintroductionofthebusinesstax?对话内容：纳税

5、人：我公司马上就要营业了，能介绍一下营业税的知识吗？Taxpayer:mycompanywillbeginbusinesssoon,butIhavelittleknowledgeaboutthebusinesstax.Canyouintroduceit?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。Taxofficial:Iwilltrymybest.Generallyspeaking,thebusinesstaxisleviedonthetaxableservice,thetransferofintangibleassetandsaleoftheimmo

6、vablepropertywithinchina.纳税人：什么是应税业务？Taxpayer:whatdoyoumeanbythetaxableservices?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。Taxofficial:theyarethedefiniteitemsstipulatedbythelaw,suchasthetransportation,construction,finance,insuranceandthelike.theydonotincludetheprocessing,repairs,andrepla

7、cementservices,fortheyaresubjecttothevalueaddedtax.纳税人：不动产好理解，无形资产指什么？Taxpayer:itiseasytounderstandtheimmovableproperty,butwhatdoyoumeanbytheintangibleasset?税务局：指各种专有权，如专利权、专有技术版权、商标等。Taxofficial:itmeanstheroyalties,includepatentright,proprietarytechnology,copyright,trademarkright,andsoon.纳税人：计税收入如何

8、确定？Taxpayer:whataboutthetaxbase?税务局：大多数情况下指全部价款包括价外费用。Taxofficial:inmostcase,itisthetotalconsiderationreceived,includingadditionalfeesandcharges.纳税人：预收的价款也计算在内吗？Taxpayer:doesthatincludetheturnoverreceivedinadvance?税务局：对于无形资产和不动产是这样。Taxofficial:yes,itdoesinthecaseoftransferoftheintangibleassetsorimmo

9、vableproperty.纳税人：无偿赠送呐？Taxpayer:andwhataboutthedonation?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。Taxofficial:thedonationistaxableinthecaseoftransferoftheimmovableproperty.Buttheturnoverwillbeassessedbythetaxauthority.纳税人：收款是外币怎么办？Taxpayer:whatcanwedoifwereceiveturnoverintheformofforeigncurrency?税务局：按收入当日或当月一日的汇率换算。Taxofficial:youcantransfertheforeigncurrencyintoReminbiatexchangeratebaseduponeitherthedateorthefirstdayofthemonth,thattheTaxableitemhappened.纳税人：营业税税率是多少？Taxpayer:howaboutthetaxrate?税务局：一般是3%到达5%，娱乐业是5%到20%。Taxofficial:ing