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
State Administration for Taxation国家税务总局
Local Taxation bureau地方税务局
Business Tax营业税
Individual Income Tax个人所得税
Income Tax for Enterpris企业所得税
Income Tax for Enterpris with Foreign Investment and Foreign Enterpris
外商投资企业和外国企业所得税
tax returns filing纳税申报
taxes payable应交税金
the asssable period for tax payment纳税期限
the timing of tax liability arising纳税义务发生时间
consolidate reporting合并申报
the local competent tax authority当地主管税务机关
the outbound business activity外出经营活动
Tax Inspection Report纳税检查报告
tax avoidance逃税
tax evasion避税
tax ba税基助理医师报考条件
refund after collection先征后退
炖鲶鱼withhold and remit tax代扣代缴
collect and remit tax代收代缴
income from authors remuneration稿酬所得
income from remuneration for personal rvice劳务报酬所得
income from lea of property财产租赁所得
income from transfer of property财产转让所得
contingent income偶然所得
resident居民
non-resident非居民
tax year纳税年度
temporary trips out of临时离境
flat rate比例税率
清热润燥withholding income tax预提税
withholding at source源泉扣缴
State Treasury国库
tax preference税收优惠
the first profit-making year第一个获利年度
refund of the income tax paid on the reinvested amount 再投资退税
export-oriented enterpri出口型企业
相奸相爱一家亲technologically advanced enterpri先进技术企业
Special Economic Zone经济特区
2.税收英语对话――营业税
标题：能介绍一下营业税的知识吗
TOPIC:Would you plea give the general introduction of the business tax?
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:my company will begin business soon,but I have little knowledge
about the business tax.Can you introduce it?
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。
Tax official:I will try my best.Generally speaking,the business tax is
levied on the taxable rvice,the transfer of intangible ast
and sale of
the immovable property within china.
纳税人：什么是应税业务？
Taxpayer:what do you mean by the taxable rvices?
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。
Tax official:they
are the definite items stipulated by the law,such as the
transportation,construction,finance,insurance and the like.they do not
include the processing,repairs,and replacement rvices,for they are subject
to the value added tax.
纳税人：不动产好理解，无形资产指什么？男生服装搭配
Taxpayer:it is easy to understand the immovable property,but what do you
mean by the intangible ast?
税务局：指各种专有权，如专利权、专有技术版权、商标等。
Tax official:it means the royalties,include patent right, proprietary
technology,copy right,trademark right,and so on.
纳税人：计税收入如何确定？
n卡驱动更新Taxpayer:what about the tax ba?
税务局：大多数情况下指全部价款包括价外费用。
Tax official:in most ca,it is the total consideration received,
including additional fees and charges.
纳税人：预收的价款也计算在内吗？找实习
Taxpayer:does that include the turnover received in advance?
税务局：对于无形资产和不动产是这样。
Tax official:yes,it does in the ca of transfer of the intangible
asts or immovable property.
纳税人：无偿赠送呐？
Taxpayer:and what about the donation?小儿阿莫西林颗粒
税务局：不动产的无偿赠送要视同销售，不过计税额要经过核定。
Tax official:the donation is taxable in the ca of transfer of the
immovable property.But the turnover will be assd by the
