注册会计师考试 综合阶段 英语 税法常用词汇 北注协版.doc

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1、税法常用英语词汇1.value added tax增值税2.business tax营业税3.consumption tax消费税4.enterprise income tax企业所得税5.customs tax关税6.individual income tax个人所得税7.resource tax资源税8.urban and township land use tax 城镇土地使用税9.city maintenance and construction tax城市维护扩建税10.farmland occupation tax耕地占用税11.land appreciation tax土地增值税

2、12.stamp tax印花税13.vehicle acquisition tax 车辆购置税14.deed tax契税15.fuel tax燃油税16.security transaction tax证券交易税17.social security tax 社会保障税18.house property tax房产税19.slaughter tax屠宰税20.urban real estate tax城市房地产税21.inheritance tax遗产税22.banquet tax筵席税23.vehicle and vessel usage tax车船使用税24.vehicle and vess

3、el license plate tax车船使用牌照税25.vessel tonnage tax船舶吨税26.agriculture tax农业税27.animal husbandry tax牧业税28.income tax on foreign enterprises and enterprises with foreign investment 外商投资及外国企业所得税29.fixed assets investment orientation regulation tax 固定资产投资方向调节税30.State Administration for Taxation 国家税务总局 31.

4、Local Taxation bureau 地方税务局32.tax filing 纳税申报/汇算清缴33.taxes payable 应交税金34.the assessable period for tax payment 纳税期限35.the timing of tax liability arising 纳税义务发生时间36.consolidate reporting 合并申报37.the local competent tax authority 当地主管税务机关38.the outbound business activity 外出经营活动39.Tax Inspection Repor

5、t 纳税检查报告40.tax avoidance 避税41.tax evasion 逃税42.tax base税基43.refund after collection 先征后退44.withhold and remit tax 代扣代缴45.collect and remit tax代收代缴46.income from authors remuneration 稿酬所得47.income from remuneration for personal service 劳务报酬所得48.income from lease of property 财产租赁所得待添加的隐藏文字内容349.income

6、 from transfer of property 财产转让所得50.contingent income 偶然所得51.resident 居民52.non-resident 非居民53.tax year 纳税年度54.temporary trips out of the country 临时离境55.flat rate 比例税率56.withholding income tax 预提税57.withholding at source源泉扣缴58.State Treasury 国库59.tax preference 税收优惠60.the first profit-making year 第一个

7、获利年度61.refund of the income tax paid on the reinvested amount 再投资退税62.export-oriented enterprise 出口型企业63.new and hi-tech enterprise 高新技术企业64.Special Economic Zone 经济特区65.Arms length transaction 独立交易66.Tax incentives 税收优惠67.Non- deductible expenses 不可抵扣的费用68.temporary differences 暂时性差异69.non-taxable income 非应税收入