财税英语税务专用词汇及税收英语.pdf

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1、财税英语-税务专用词汇及税收英语财税英语－税务专用词汇及税收英语对话1.税务专用词汇StateAdministrationforTaxation国家税务总局LocalTaxationbureau地方税务局BusinessTax营业税IndividualIncomeTax个人所得税IncomeTaxforEnterprises企业所得税IncomeTaxforEnterpriseswithForeignInvestmentandForeignEnterprises外商投资企业和外国企业所得税taxreturnsfiling纳税申报tax

2、espayable应交税金theassessableperiodfortaxpayment纳税期限thetimingoftaxliabilityarising纳税义务发生时间consolidatereporting合并申报thelocalcompetenttaxauthority当地主管税务机关theoutboundbusinessactivity外出经营活动TaxInspectionReport纳税检查报告taxavoidance逃税taxevasion避税taxbase税基refundaftercollection先征后退with

3、holdandremittax代扣代缴collectandremittax代收代缴incomefromauthorsremuneration稿酬所得incomefromremunerationforpersonalservice劳务报酬所得incomefromleaseofproperty财产租赁所得incomefromtransferofproperty财产转让所得contingentincome偶然所得resident居民non-resident非居民taxyear纳税年度temporarytripsoutof临时离境flatra

4、te比例税率withholdingincometax预提税withholdingatsource源泉扣缴StateTreasury国库taxpreference税收优惠thefirstprofit-makingyear第一个获利年度refundoftheincometaxpaidonthereinvestedamount再投资退税export-orientedenterprise出口型企业technologicallyadvancedenterprise先进技术企业SpecialEconomicZone经济特区2.税收英语对话――营业

5、税标题：能介绍一下营业税的知识吗TOPIC:Wouldyoupleasegivethegeneralintroductionofthebusinesstax?对话内容：纳税人：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:Iwi

6、lltrymybest.Generallyspeaking,thebusinesstaxisleviedonthetaxableservice,thetransferofintangibleassetandsaleoftheimmovablepropertywithinchina.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:theyare

7、thedefiniteitemsstipulatedbythelaw,suchasthetransportation,construction,finance,insuranceandthelike.theydonotincludetheprocessing,repairs,andreplacementservices,fortheyaresubjecttothevalueaddedtax.纳税人：不动产好理解，无形资产指什么？Taxpayer:itiseasytounderstandtheimmovableproperty,butw

8、hatdoyoumeanbytheintangibleasset?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