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1、Unit 6 Taxation LawsPART I VAT Law*第一部分 增值税法1.VAT, Value Added Tax* 增值税2.taxpayer* tkspe n. 纳税人2-1 general taxpayer* 一般纳税人2-2 small-scale taxpayer* 小规模纳税人3.levy rate* 征收税率【讲解】levy levi n.征税，征收，征兵 v. 征收（税等） ，征集（兵等）4.provision of processing, repairing and replacement services* 提供加工、修理修配劳务5.tax rate* 税
2、率6.concurrently deal in goods or provide taxable services of different tax rates* 兼营不同税率的货物或者应税劳务【讲解】concurrent knkr()nt adj. 并发的，同时发生的，一致的7.output tax * 销项税额7-1 input tax * 进项税额8.tax payable = output tax of the periodinput tax of the period* 应纳税额 = 当期销项税额当期进项税额9.total of all the prices and all othe
3、r fees* 全部价款和价外费用10.exclusive ksklusv; ek- of* 不包括，除之外petentkmpt()nt （胜任的，能干的，足够的；法律上意为有法律能力的；有法定资格的）tax authorities* 主管税务机关12.bear* be (bore, borne) v. 承受，忍受13.credit* kredt v. 抵扣14.special VAT invoices* 增值税专用发票15.deduction vouchers of VAT* 增值税扣税凭证16.non-VAT taxable items* 非增值税应税项目17.VAT exempt ite
4、ms* 免征增值税项目【讲解】exempt gzem(p)t; eg- n. 免税者 adj. 被免除的，被豁免的 v.免除，豁免18.collective welfare* 集体福利19.abnormal losses* 非正常损失20.qualification verification* 资格认定21.assessable price* 计税价格e.g. For taxpayers importing goods, tax payable shall be computed on the basis of the composite assessable price and the ta
5、x rates prescribed in the relevant article.【译】纳税人进口货物，按照组成计税价格和相关条款规定的税率计算应纳税额。【讲解】（1）assessable sesbl adj. 可征税的，可征收的，可评价的（2）composite kmpzt adj. 复合的，合成的 n. 复合材料，合成物 v. 使合成，使混合22.minimum VAT thresholdreld; re,hld （入口，门槛，开始，临界值）* 增值税起征点23.withholding person* 扣缴义务人【讲解】withholding wihuldi, wi- n. 扣缴税款，
6、预扣24.the time of occurrence of payment obligations of VAT* 增值税纳税义务发生时间25.import declarationdeklre()n （纳税品等的申报，申诉书，宣布，公告） * 进口申报，进口报关26.obligation of VAT withholding* 增值税扣缴义务27.customs kstmz 海关，习惯 duty* 关税28.special VAT invoices* 增值税专用发票29.business with fixed establishmentstblm()nt; e-（设施，机构，设立，公司）*
7、固定业户30.business without fixed base* 非固定业户31.report and pay tax* 申报纳税32.tax administration certification of outbound business activities* 外出经营活动税收管理证明【讲解】administration dmnstre()n n. 行政，行政机构，管理Bush Administration 布什政府（因为美国三权分立，所以政府一词通常不用government）administrative dmnstrtv adj. 管理的，行政的33.overdue taxes*
8、 逾期未付税款34.withholding tax dmsal; -sl 代扣所得税，预扣税35.payment period of VAT* 增值税的纳税期限36.be paid on transaction basis* 按次纳税，以交易为基础纳税37.exemption and refundrfnd （退款，偿还） of tax * 退（免）税38.export declaration documents* 出口报关文件39.repay the tax refunded* 补缴已退的税款PART II Business Tax Law第二部分 营业税法40.Business Tax* 营
9、业税41.Provisional prv()n()l （临时的，暂时的，暂定的）Regulations of the PRC on Business Tax* 中华人民共和国营业税暂行条例42.territory tertri领土，领域43.immovable property* 不动产44.taxable items* 税目45.specific tax rates applicable to sb. * 对具体适用的税率46.taxable activities under different taxable items* 不同税目下的应税行为47.consideration* knsdr
10、e()n n. 对价48.cargo* kg n. 货物，船货49.subcontract* sbkntrkt n. 分包合同，转包合同 v.转包，分包e.g. For transportation enterprises which carry passengers or cargoes from the territory of the Peoples Republic of China to overseas locations and transship passengers or cargoes to other transportation enterprises overseas
11、, the turnover shall be the balance of transport charges for the whole journey less the transport charges paid to the subcontracted transportation enterprises.【译】运输企业自中华人民共和国境内运输旅客或者货物出境，在境外改由其他运输企业承运乘客或者货物的，以全程运费减去付给该承运企业的运费后的余额为营业额。【讲解】例句中：transship trnsp v. 转运，转送，换船50.re-lending business* 转贷业务51.
12、exempt* gzem(p)t; eg- adj. 被豁免的，被免除的 v. 免除，豁免 n. 免税者，被免除义务者52.tax exemption or reductionrdk()n（减少，下降，缩小） items* 免税、减税项目53.liability to Business Tax* 营业税的纳税义务54.Business Tax withholding agents* 营业税扣缴义务人55.the place for the payment of Business Tax* 营业税纳税地点56.Business Tax assessable period* 营业税纳税期限57.B
13、usiness Tax taxable items and tax rates table* 营业税税目税率表57-1 scope of charge* 征收范围57-2 transportation trnspte()n; trns- industry交通运输业57-3 construction knstrk()n n. 建筑业57-4 finance and insurance industry金融保险业57-5 posts and telecommunications telik,mju:nikeinz industry 邮电通讯业57-6 culture and sports 文化体育
14、业57-7entertainment enttenm()nt n. 娱乐业57-8 service industry n. 服务业PART III Enterprise Income Tax Law第三部分 企业所得税法58.individual proprietorship prprat,p （所有权）enterprise* 个人独资企业59.resident enterprise* 居民企业 60.taxable income amount* 应纳税所得额61.total income amount* 收入总额61-1 income from selling goods* 销售货物收入61
15、-2 income from providing labor services* 提供劳务收入61-3 income from transferring property* 转让财产收入61-4 equity investment gains, such as dividend, bonus* 股息、红利等权益性投资收益61-5 interest incomes* 利息收入61-6 rental income* 租金收入61-7 royalty（rlt 版税，特许权使用费，专利税，皇室） income* 特许权使用费收入61-8 income from accepting donations(d()ne()n 捐款，捐赠)* 接受捐赠收入62.the treasury appropriations* 财政拨款；63.administrative fees*行政事业性收费64.governmental funds* 政府性基金65.public welfarewelfe（n. 福利，幸福 adj. 福利的） donations* 公益性捐赠支出66.surcharge std（n. 额外费，超载 v. 追加罚款，使负担过重，使装载过
