税务方面专业词汇

.-税务方面专业词汇

中英对照

字母表顺序排列

Accruedtax应计未付税款Across-the-boardtaxcut全面减税Additiontax追加税Adjudicationoftax税收裁定Administrativecharges行政性收费After-taxine税后所得Agriculturaltax农业税Allowanceforinetax所保税减免Amountwithheld扣缴税额Animalslaughtertax屠宰税Annualtaxpayablereport年度纳税申报表Anti-evasionmeasures反逃税措施Appeal税务申诉Assess估价Assessmentpercentage估价率Assessmentratio征税比率Assessment查定税款Authorizedtaxcollection税收代征Authorizedtaxwithholdingandcollection税收代后代缴Averageratoftax平均税率Backpayment补交拖欠税款Blanketexemption全部免税Bonustax奖金税Businesstax营业税Cascadingtaxation重复征税Categoryoftaxes税种Certificateofpliance税款缴款证明书Certificateoftaxpayment完税证Collectedamount征税额Collectionoftaxbeforepurchasing先征后购positeassessableprice组成计税价格positevalue组成计税价格Consolidatedinetax汇总所得税Copyrightroyalties版税Corporateinetax企业所得税Creditforgifttax赠与税抵免Creditable准予抵扣Cultivatedlandusetax耕地占用税Currenttaxableyear本纳税年度Dateoftaxlevied纳税日期Daysofpayingtax缴税日Declaration纳税申报Deductibles扣除额Deductionatpurchase购进扣除法Deferredtaxes递延税款Deficiencyletter补税通知Deficiency欠税Defraudrevenue偷税Delinquenttax滞纳税款Delinquenttaxpayer拖欠税款者Deterrenttax惩罚性税收Directtax直接税Drawback/exporttaxrebate出口退税Dueltaxation双重税Effectivetaxrate实际税率Enhancepublicawarenessoftaxliability增强纳税意识Entertainmenttax娱乐税Evasionandavoidance逃税与避税Excisetax消费税Excise-man/exciseofficer/taxcollector税务员Factorytax出厂税Fairnessintaxburden-sharing公平税负Falsedeclaration虚报税额Feasttax筵席税Franchisetax特许经营税Gifttax/endowmenttax赠与税Harshduties苛捐杂税Hiddentax价税Inetax所得税Indirecttax间接税Inheritancetax遗产税InputVAT进项税额Interestandpenaltiesreceivableontax应收欠税利息与罚款Interestequalizationtax利息平衡税Interestontaxunderpaidorpostponed欠缴或滞纳税款利息InternalRevenueService(美国)国家税务局Internalrevenue国税收Investmentallowance投资减免Invoicecopy发票联Invoice发票Irregulartax杂税Itemsdeductibleandcorrespondinglimit扣除项目和列支标准Jurisdictionofboundary地域管辖权Jurisdictionofinhabitant居民管辖权Landappreciationtax土地增值税Latepaymentpenalties滞纳金LawonTaxCollectionandAdministration?税收征收管理法?Legaltaxrate法定税率Livestocktradingtax牲畜交易税Localtax地方税；地税Losscarryback亏损移前扣税Losscarryforward亏损移后扣税Lossrelief亏损减免Lotterytax彩票税Lump-sumexemptamounts综合免税额Marginaltaxrate边际税率Markettradingtax集市交易税Mark-up加成征税Multipletaxsystem复合税制Nationaltax国税Negligencepenalty滞纳金Netprofitaftertax税后净利润Nominaltaxrate名义税率OutputVAT销项税额Paytaxonatransactionbasis按次纳税Periodoftaxation纳税期限Personalinetax个人所得税Polltax人头税Pollutiontax环保税Prepaidinetax预交所得税Progressivetaxrate累进税率Progressivetax累进税Propertytransfertax契税Proportionaltax同比例税Realestatetax不动产税Realestatetransactiontax房地产交易税Refusaltopaytax抗税Regressivetax累减税Repayloansaftertax税后还贷Replacementofprofitbytax利税改革Resourcestax资源税Revenue-sharingscheme分税制Roadtoll公路通行税Securitiesexchangetax证券交易税Separatelyaccountforthesalesvalue分别核算销售额Separationofprofitfromtax利税分流Simplifytaxsystem简化税制Socialsecuritytax社会保险税Specialinvoicesofvalue-addedtax增值税专用发票Stampduty印花税StateAdministrationofTaxation〔中国〕国家税务局Steepratebrackets税率高低差距大Subjectoftaxation纳税主体Surtax附加税；超额累进所得税Taxassessor估税员Taxavoidance避税Taxbase税基Taxbill征税单Taxbracket税级Taxconcerningforeignparties涉外税收Taxcreditdocument扣税凭证Taxdodger偷税人Taxdues税款Taxexemption免税Taxholiday免税期Taxinvestigator税务调查员〔稽查〕Taxitem税目Taxliability纳税义务Taxlien征税留置权Taxnote税款票据Taxonspecialfarmproduce农业特产税Taxpayable应纳税额Taxpaymentcertificate完税凭证Taxpenalty税收罚金Taxpolicy税收政策Taxrate税率Taxreduction减税Taxreturn报税单Taxsale欠税财产的出售Taxsearch税收检查Taxsecurity税收担保Taxwithheldbybank银行扣缴税款Taxablethreshold起征点Taxablevalue应税价值Taxation税收Taxpayer纳税人Tobaccotax烟草税Turnovertax流转税Urbanlandusetax城镇土地使用税Value-addedtax