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會(huì)計(jì)中英翻譯


會(huì)計(jì)中英翻譯


營業(yè)稅:business tax or turnover tax


消費(fèi)稅:excise tax or consumption tax


增值稅:value added tax


關(guān)稅:custom duty


印花稅:stamp tax


土地增值稅:land appreciation tax or increment tax on land value


個(gè)人所得稅:individual income tax


企業(yè)所得稅:income tax on corporate business


外商投資企業(yè)所得稅:income tax on foreign investment enterprises


城市維護(hù)建設(shè)稅:city maintenance construction tax


資源稅:resource tax


房產(chǎn)稅:house property tax


土地使用稅:land use tax


車船使用稅:operation tax of vehicle and ship


耕地占用稅:farmland use tax


教育費(fèi)附加:extra charges of education funds




State Administration for Taxation 國家稅務(wù)總局


Yangzhou Taxation Training College of State Administration of Taxation國家稅務(wù)總局揚(yáng)州稅務(wù)進(jìn)修學(xué)院


Local Taxation bureau 地方稅務(wù)局


外WAI匯管理局:Foreign Exchange Control Board


海關(guān):customs


財(cái)政局:finance bureau


統(tǒng)計(jì)局: Statistics Bureau


工商行政管理局: Administration of Industry and Commerce


出入境檢驗(yàn)檢疫局: Administration for EntryExit Inspection and Quarantine


中國證監(jiān)會(huì):China Securities Regulatory Commission (CSRS)


勞動(dòng)和社會(huì)保障部:Ministry of Labour and Social Security




tax returns filing 納稅申報(bào)


tax payable 應(yīng)交稅金


the assessable period for tax payment 納稅期限


the timing of tax liability arising 納稅義務(wù)發(fā)生時(shí)間


consolidate reporting 合并申報(bào)


the local competent tax authority 當(dāng)?shù)刂鞴芏悇?wù)機(jī)關(guān)


the outbound business activity 外出經(jīng)營活動(dòng)


Tax Inspection Report 納稅檢查報(bào)告


tax avoidance 逃稅


tax evasion 避稅


tax base 稅基


refund after collection 先征后退


withhold and remit tax 代扣代繳


collect and remit tax 代收代繳


income from authors remuneration 稿酬所得


income from remuneration for personal service 勞務(wù)報(bào)酬所得


income from lease of property 財(cái)產(chǎn)租賃所得


income from transfer of property 財(cái)產(chǎn)轉(zhuǎn)讓所得


contingent income 偶然所得


resident 居民


non-resident 非居民


tax year 納稅年度


temporary trips out of 臨時(shí)離境


flat rate 比例稅率


withholding income tax 預(yù)提稅


withholding at source 源泉扣繳


State Treasury 國庫


tax preference 稅收優(yōu)惠


the first profit-making year 第1個(gè)獲利年度


refund of the income tax paid on the reinvested amount 再投資退稅


export-oriented enterprise 出口型企業(yè)


technologically advanced enterprise 先進(jìn)技術(shù)企業(yè)


Special Economic Zone 經(jīng)濟(jì)特區(qū)


會(huì)計(jì)中英翻譯



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