小傻瓜英文税务方面专业词汇

2021年1月19日发(作者：生气用英语怎么说)
税务方面专业词汇

中英对照

字母表顺序排列


Accrued tax
应计未付税款

Across-the- board tax cut
全面减税

Addition tax
追加税

Adjudication of tax
税收裁定

Administrative charges
行政性收费

After-tax income
税后所得

Agricultural tax
农业税

Allowance for income tax
所保税减免

Amount withheld
扣缴税额

Animal slaughter tax
屠宰税

Annual tax payable report
年度纳税申报表

Anti- evasion measures
反逃税措施

Appeal
税务申诉

Assess
估价

Assessment percentage
估价率

Assessment ratio
征税比率

Assessment
查定税款

Authorized tax collection
税收代征

Authorized tax withholding and collection
税收代后代缴

Average rat of tax
平均税率

Back payment
补交拖欠税款

Blanket exemption
全部免税

Bonus tax
奖金税

Business tax
营业税

Cascading taxation
重复征税

Category of taxes

税种

Certificate of compliance
税款缴款证明书

Certificate of tax payment
完税证

Collected amount
征税额

Collection of tax before purchasing
先征后购

Composite assessable price
组成计税价格

Composite value
组成计税价格

Consolidated income tax
汇总所得税

Copyright royalties
版税

Corporate income tax
企业所得税

Credit for gift tax
赠与税抵免

Creditable
准予抵扣

Cultivated land use tax
耕地占用税

Current taxable year
本纳税年度

Date of tax levied
纳税日期

Days of paying tax
缴税日

Declaration
纳税申报

Deductibles
扣除额

Deduction at purchase
购进扣除法

Deferred taxes
递延税款

Deficiency letter
补税通知

Deficiency
欠税

Defraud revenue
偷税

Delinquent tax
滞纳税款

Delinquent taxpayer
拖欠税款者

Deterrent tax
惩罚性税收

Direct tax
直接税

Drawback/export tax rebate
出口退税

Duel taxation
双重税

Effective tax rate
实际税率

Enhance public awareness of tax liability
增强纳税意识

Entertainment tax
娱乐税

Evasion and avoidance
逃税与避税

Excise tax
消费税

Excise-man/excise officer/ tax collector
税务员

Factory tax
出厂税

Fairness in tax burden-sharing
公平税负

False declaration
虚报税额

Feast tax
筵席税

Franchise tax
特许经营税

Gift tax/endowment tax
赠与税

Harsh duties
苛捐杂税

Hidden tax
价内税

Income tax
所得税

Indirect tax
间接税

Inheritance tax
遗产税

Input VAT
进项税额

Interest and penalties receivable on tax
应收欠税利息与罚款

Interest equalization tax
利息平衡税

Interest on tax underpaid or postponed
欠缴或滞纳税款利息

Internal Revenue Service (
美国
)
国家税务局

Internal revenue
国内税收

Investment allowance
投资减免

Invoice copy
发票联

Invoice
发票

Irregular tax
杂税

Items deductible and corresponding limit
扣除项目和列支标准

Jurisdiction of boundary
地域管辖权

Jurisdiction of inhabitant
居民管辖权

Land appreciation tax
土地增值税

Late payment penalties
滞纳金

Law on Tax Collection and Administration
《税收征收管理法》

Legal tax rate
法定税率

Livestock trading tax
牲畜交易税