常见税收英语单词
发布时间：2006-11-06 | 来源：团委 | 访问量： | | 字体: [大 中 小] (双击滚屏) | ｜ | 保护视力色： |
税 （款） Tax 预交所得税 Advance payment income tax 税 制 Tax system 纳税义务 Tax liability 税收政策 Tax policy 应付税金 Tax due 税收法规 Tax code 偷 税 Dodge tax 税收等级 Tax bracket 漏 税 Evasion fiscal 税 法 Tax law 逃 税 Evasion of tax 所得税法 Income tax law 滞纳金 (1)Delay charge (2)Surcharge for over due tax payment 税务局 (1)Tax bureau (2)Taxation office 罚 款 Amercement 税务机关 Tax authorities 税务罚款 Tax penalty 征 税 (1)Tax collection (2)Taxation 税务会计 Tax accounting 应征税款 Tax accruednhk官网 营业税 (1) Business tax (2) exci tax (3)tax on business 应征税货物 Dutiable goods 消费税 Expenditure taxes 税 率 Tax rate 增值税 (1) Tax on added value (2)Value Added Tax (VAT) 应计税金 Tax accruals 牌照税 （1）Licen tax (2)plate tax 报送纳税申请表 Submit a tax return 货物税 Commodity tax 缴税支款书 Tax-memo 商品流通税 Commodity circulation tax burma纳税凭证 Tax payment receipt 加工税 Processing tax msld纳税单据 Tax invoice 累进税 Progressive tax 完税凭证 Duty-paid proof 累进所得税 Graduated income tax 课税年度 taxable years 建筑税 Tax on construction 纳税日期 Date of tax levied 房地产税 Building and land taxes 纳税人 (1) tax bearer(2) rate payer 城市建设税 City planning tax 多缴税款 Tax overpaid 所得税 Income tax 退 税 (1)drawback from duties paid(2)refund of 关税（海关）Customs 申请退还税金Application for drawback 附加税 Additional tax 应退税款 Refundable tax 资源税 Resource tax 退税通知书 Notice of refund 采掘税 Severance tax 减 税 (1) tax reduction (2)tax cut 养路税 Highway maintenance tax 免税品 Non-dutiable goodsmember是什么意思 销售税 Tax on sales 减免税 Tax reliefs 消费税 Tax on consumption 免 税 (1)tax free (2)duty free 资产税 Tax on captital 免收税款 Waive duty 财产税 Property tax 税收减让 (1) tax concession(2)tax abatement 固定资产税 Fix asts tax 免税货物 Duty free goods 奢侈税 Tax on superfluity 进口免税 Exemption from duty 个所得税 Personal incom人e tax 免税期 Tax holiday 应缴所得税 Income tax payable 印花税票 Adhesive revenue stamp 应纳税工资额 taxable salary 贴用印花 Affix revenue stamps 暂定税金 Tentative tax 保税货物 Goods in bonds 税务员 （1）tax staff (2)tax gather[/hide] |
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国家高新技术产业开发区税收政策的规定
来源：爱思英语学习网 日期：2008-12-28 阅读 369 次 作者:Ben 评论 0条 划词已启用 进入论坛 投稿
国家高新技术产业开发区税收政策的规定
Regulations on the Tax Policy for the National New and High Technology Industries Parks
第一条为促进我国高新技术产业的健康发展，进一步推动高新技术产业开发区建设，制定本规定。
Article 1 The Regulations here under are formulated with a view of promoting the healthy development of new and high technology industries of our country and further boosting the construction of new and high technology industries parks.
第二条本规定的适用范围，限于经国务院批准设立的高新技术产业开发区（以下简称开发区）内被认定的高新技术企业（以下简称开发区企业）。
上原美佐
Article 2 The Regulations shall apply only to the ratified new and high technology enterpris (hereinafter referred to as the enterpris in parks) in new and high technology industries parks (hereinafter referred to as the parks) approved by the State Council.
第三条开发区和开发区企业的认定条件和标准，高新技术及其产品的范围，按国家科委制定的统一规定执行。
Article 3 The ratification requirements and standards for the Parks and the enterpris in parks as well as new and high technologies and the products thereof shall be handled according to the unified regulations formulated by the State Science and Technology Commission. volare
第四条开发区企业从被认定之日起，减按15％的税率征收所得税。
Article 4 The income tax of enterpri in parks shall be levied at a reduced rate of 15 per cent from the date of their ratification.
第五条开发区企业出口产品的产值达到当年总产值70％以上的，经税务机关核定，减按10
％的税率征收所得税。
Article 5 The exportation of enterpris in Parks amounts to 70 per cent or more of its total output value of the year, the income tax shall be levied at a reduced rate of 10 per cent after being examined and approved by the tax authorities.
第六条新办的开发区企业，经企业申请，税务机关批准，从投产年度起，二年内免征所得税。
Article 6 A newly-established enterpri in parks may, upon approval by the tax authorities of an application filed by the enterpri, be exempted from income tax in the first two years since being put into operation.
对新办的中外合资经营的开发区企业，合营期在十年以上的，经企业申请税务机关批准，可从开发获利年度起，头二年免征所得税。
While a newly-established enterpri in parks using Chine and foreign investments scheduled to operate for a period of 10 years or more may, upon approval by the tax authorities of an application filed by the enterpri, be exempted from income tax in the first two profit-making years.
在经济特区和经济技术开发区地域范围内的开发区企业，是外商投资企业的，仍执行特区或经济技术开发区的各项税收政策，不受前两项规定的限制。
get的过去式Enterpris in parks using foreign investments within the regions of special economic zones and techno-economic development zones shall be subject to the relevant tax policy of the special economic zones and techno-economic development zones, and shall not be restricted by the provisions of the above 2 paragraphs.
免税期满后，纳税确有困难的，经批准在一定期限内给予适当减免税照顾。
On the expiration of the exemptions, the appropriate tax reductions or exemptions may, upon the approval by the tax authorities, be considered for the enterpris with actual difficulties in tax payment within a certain time period.
第七条对内资办的开发区企业，其进行技术转让以及在技术转让过程中发生的与技术转让有关的技术咨询、技术服务、技术培训的所得，年净收入在三十万元以下的，可暂免征收所得税；
Article 7 Enterpris in parks using domestic investments with an annual net income not
exceeding RMB300,000 yuan from technology transfer and consultations, rvices and trainings related to the transfer in the cour of technology transfer shall be temporarily exempted from income tax for the above mentioned amount;
服装设计师手稿
超过三十万元的部分，按适用税率征收所得税，对其属于“火炬”计划开发范围的高新技术产品，凡符合新产品减免税条件并按规定减免产品税、增值税的税款，可专项用于技术开发，不计征所得税。
for the part of annual income above RMB300,000 yuan, income tax shall be levied according to the appropriate tax rate. For all new and high technology products involved in the scope of planned development of the "torch program", and conforming to exemption and reduction conditions for new products, taxes on products and on the added value of the products exempted and reduced shall be ud specially for the technical development and shall be exempted from income tax.
第八条对内资办的开发区企业减征或免征的税款统一作为国家扶持基金，单独核算，由有关部门监督专项用于高新技术及产品开发。
Article 8 Taxes exempted and reduced of enterpris in parks using domestic investments are comprehensively put as the national support funds, practising independent accounting and specially ud for the development of new and high technologies and their products under the supervision of relevant departments.
