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1、税务词汇 营业税：business tax or turnover tax 消费税：excise tax or consumption tax 增值税：value added tax 关税：custom duty 印花税：stamp tax 土地增值税：land appreciation tax or increment tax on land value 个人所得税：individual income tax 企业所得税：income tax on corporate business 外商投资企业所得税：income tax on foreign investment enterprise
2、s 城市维护建设税：city maintenance construction tax 资源税：resource tax 房产税：house property tax 土地使用税：land use tax 车船使用税：operation tax of vehicle and ship 耕地占用税：farmland use tax 教育费附加：extra charges of education funds State Administration for Taxation 国家税务总局 Yangzhou Taxation Training College of State Administra
3、tion of Taxation 国家税务 总局扬州税务进修学院 Local Taxation bureau 地方税务局 外汇管理局：Foreign Exchange Control Board 海关：customs 财政局：finance bureau 统计局： Statistics Bureau 工商行政管理局： Administration of Industry and Commerce 出入境检验检疫局： Administration for EntryExit Inspection and Quarantine 中国证监会：China Securities Regulatory C
4、ommission (CSRS) 劳动和社会保障部：Ministry of Labour and Social Security tax returns filing 纳税申报 tax payable 应交税金 the assessable 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
5、动 Tax Inspection Report 纳税检查报告 tax avoidance 逃税 tax evasion 避税 tax base 税基 refund after collection 先征后退 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 service 劳务报酬所得 income from lease of property 财产租赁所得 income from t
6、ransfer 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 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 th
7、e reinvested amount 再投资退税 export-oriented enterprise 出口型企业 technologically advanced enterprise 先进技术企业 Special Economic Zone 经济特区 accountant genaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 accou
8、nt form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目 accounting year 或 financial year 会计年度 accounts payable ledger 应付款分类帐 accept 受理 accounting software 会计核算软件 affix 盖章 application letter 申请报告
9、apply for reimbursement 申请退税 apply for a hearing 申请听证 apply for nullifying the tax registration 税务登记注销 apply for reimbursement of tax payment 申请退税 ask for 征求 audit 审核 authors remuneration 稿酬；稿费 averment 申辩 bill/voucher 票证 bulletin 公告 bulletin board 公告牌 business ID number 企业代码 business license 营业执照 c
10、all ones number 叫号 carry out/enforce/implement 执行 check 核对 check on the cancellation of the tax return 注销税务登记核查 checking the tax returns 审核申报表 city property tax 城市房地产税 company-owned 公司自有的 conduct an investigation/investigate 调查 construction contract 建筑工程合同c consult; consultation 咨询 consulting servic
11、e/advisory service 咨询服务 contact 联系 contract 承包 copy 复印；副本 deduct 扣除 delay in filing tax returns 延期申报（缴纳）税款 describe/explain 说明 document 文件；资料 examine and approve 审批 extend the deadline for filing tax returns 延期税务申报 feedback 反馈 file tax returns(online) （网上）纳税申报 fill out/in 填写 foreign-owned enterprise
12、 外资企业 hearing 听证 ID(identification) 工作证 Identical with the original 与原件一样 IIT(Individual income tax) 个人所得税 Implementation 稽查执行 income 收入；所得 inform/tell 告诉 information desk 咨询台 inspect 稽查 inspection notice 稽查通知书 instructions 使用说明 invoice book(purchase) 发票购领本 invoice 发票 invoice tax control machine 发票税
13、控机 legal person 法人代表 letter of settlement for tax inspection 稽查处理决定书 list 清单 local tax for education 教育地方附加费 lunch break make a supplementary payment 补缴 make ones debut in handling tax affairs 初次办理涉税事项 manuscript 底稿 materials of proof 举证材料 material 资料 modify 修改 modify ones tax return 税务变更登记 Nanjing
14、Local Taxation Bureau 南京市地方税务局 Notice 告知 nullify 注销 office building 办公楼 office stationery 办公用品 on-the-spot service 上门服务 on-the-spot tax inspection 上门稽查 opinion 意见 original value 原值 pay an overdue tax bill 补缴税款 pay 缴纳 penalty 处罚 penalty fee for overdue payment 滞纳金 penalty fee 罚款 personal contact 面谈 p
15、ost/mail/send sth by mail 邮寄 procedure/formality 手续 proof material to backup tax returns 税收举证资料 purchase 购领 real estate 房产 receipt 回执;反馈单 record 记录 reference number 顺序号 register outward business administration 外出经营登记 relevant materials of proof 举证资料 rent 出租 reply/answer 答复 sell and pay foreign excha
16、nge 售付汇 service trade 服务业 settlement 处理 settle 结算 show/present 出示 special invoice books of service trade 服务业发票 stamp 公章 submit a written application letter 提供书面申请报告 supervision hotline 监督电话 tax inspection bureau 稽查局 tax inspection permit 税务检查证 tax inspection 税务稽查 tax law 税法 tax officer 办税人 tax payable/tax applicable 应缴税 tax payment assessment 纳税评估 tax payment receipt 完税凭证 tax payment 税款 tax rate 税率 tax reduction or exemption 减免税 tax registration number 纳税登记号 tax registration certificate
