税务专用词汇及税收英语对话

 　　1.税务专用词汇

　　State Administration for Taxation¹ 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 Enterprises企业所得税

　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税

　　tax returns filing 纳税申报

　　taxes payable² 应交税金

　　the assessable period for tax payment 纳税期限

　　the timing³ of tax liability arising 纳税义务发生时间

　　consolidate⁴ 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 Inspection⁵ Report 纳税检查报告

　　tax avoidance 逃税

　　tax evasion⁶ 避税

　　tax base 税基

　　refund⁷ after collection 先征后退

　　withhold⁸ and remit⁹ 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 transfer of property 财产转让所得

　　contingent¹⁰ 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

　　withholding¹¹ income tax 预提税

　　withholding at source 源泉扣缴

　　State Treasury¹² 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 enterprise 出口型企业

　　technologically¹³ advanced enterprise 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 please 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？

　　Taxpayer¹⁴: 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 levied¹⁵ on the taxable service ,the transfer of intangible asset 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 services?

　　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 stipulated¹⁶ by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement¹⁷ services, 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？

　　Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?

　　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 royalties¹⁸, include patent right, proprietary¹⁹ technology, copy right, trademark²⁰ right, and so on.

　　纳税人：计税收入如何确定？

　　Taxpayer: what about the tax base?

　　税务局：大多数情况下指全部价款包括价外费用。

　　Tax official: in most case, 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？

　　Taxpayer: does that include the turnover²¹ 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 case of transfer of the intangible assets or immovable property .

　　纳税人：无偿赠送呐？

　　Taxpayer: and what about the donation?

　　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 case of transfer of the immovable property. But the turnover will be assessed by the tax authority.

　　纳税人：收款是外币怎么办？

　　Taxpayer: what can we do if we receive turnover in the form of foreign currency?

　　税务局：按收入当日或当月一日的汇率换算。

　　Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .

　　纳税人：营业税税率是多少？

　　Taxpayer: how about the tax rate?

　　税务局：一般是3%到达5%，娱乐业是5%到20%。

　　Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.

　　纳税人：您说的对我太有帮助了，谢谢！

　　Taxpayer: what you have said is very helpful, thank you

1 taxation   

n.征税，税收，税金

参考例句：

• He made a number of simplifications in the taxation system.他在税制上作了一些简化。
• The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。

2 payable   

adj.可付的，应付的，有利益的

参考例句：

• This check is payable on demand.这是一张见票即付的支票。
• No tax is payable on these earnings.这些收入不须交税。

3 timing   

n.时间安排，时间选择

参考例句：

• The timing of the meeting is not convenient.会议的时间安排不合适。
• The timing of our statement is very opportune.我们发表声明选择的时机很恰当。

4 consolidate   

v.使加固，使加强；(把...)联为一体，合并

参考例句：

• The two banks will consolidate in July next year. 这两家银行明年7月将合并。
• The government hoped to consolidate ten states to form three new ones.政府希望把十个州合并成三个新的州。

5 inspection   

n.检查，审查，检阅

参考例句：

• On random inspection the meat was found to be bad.经抽查，发现肉变质了。
• The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。

6 evasion   

n.逃避，偷漏(税)

参考例句：

• The movie star is in prison for tax evasion.那位影星因为逃税而坐牢。
• The act was passed as a safeguard against tax evasion.这项法案旨在防止逃税行为。

7 refund   

v.退还，偿还；n.归还，偿还额，退款

参考例句：

• They demand a refund on unsatisfactory goods.他们对不满意的货品要求退款。
• We'll refund your money if you aren't satisfied.你若不满意，我们愿意退款给你。

8 withhold   

v.拒绝，不给；使停止，阻挡

参考例句：

• It was unscrupulous of their lawyer to withhold evidence.他们的律师隐瞒证据是不道德的。
• I couldn't withhold giving some loose to my indignation.我忍不住要发泄一点我的愤怒。

9 remit   

v.汇款，汇寄；豁免（债务），免除（处罚等）

参考例句：

• I hope you'll remit me the money in time.我希望你能及时把钱汇寄给我。
• Many immigrants regularly remit money to their families.许多移民定期给他们的家人汇款。

10 contingent   

adj.视条件而定的；n.一组，代表团，分遣队

参考例句：

• The contingent marched in the direction of the Western Hills.队伍朝西山的方向前进。
• Whether or not we arrive on time is contingent on the weather.我们是否按时到达要视天气情况而定。

11 withholding   

扣缴税款

参考例句：

• She was accused of withholding information from the police. 她被指控对警方知情不报。
• The judge suspected the witness was withholding information. 法官怀疑见证人在隐瞒情况。

12 treasury   

n.宝库；国库，金库；文库

参考例句：

• The Treasury was opposed in principle to the proposals.财政部原则上反对这些提案。
• This book is a treasury of useful information.这本书是有价值的信息宝库。

13 technologically   

ad.技术上地

参考例句：

• Shanghai is a technologically advanced city. 上海是中国的一个技术先进的城市。
• Many senior managers are technologically illiterate. 许多高级经理都对技术知之甚少。

14 taxpayer   

n.纳税人

参考例句：

• The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
• The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。

15 levied   

征（兵）( levy的过去式和过去分词 )； 索取； 发动（战争）； 征税

参考例句：

• Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
• Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。

16 stipulated   

vt.& vi.规定；约定adj.[法]合同规定的

参考例句：

• A delivery date is stipulated in the contract. 合同中规定了交货日期。
• Yes, I think that's what we stipulated. 对呀，我想那是我们所订定的。 来自辞典例句

17 replacement   

n.取代，替换，交换；替代品，代用品

参考例句：

• We are hard put to find a replacement for our assistant.我们很难找到一个人来代替我们的助手。
• They put all the students through the replacement examination.他们让所有的学生参加分班考试。

18 royalties   

特许权使用费

参考例句：

• I lived on about £3,000 a year from the royalties on my book. 我靠着写书得来的每年约3，000英镑的版税生活。 来自辞典例句
• Payments shall generally be made in the form of royalties. 一般应采取提成方式支付。 来自经济法规部分

19 proprietary   

n.所有权，所有的；独占的；业主

参考例句：

• We had to take action to protect the proprietary technology.我们必须采取措施保护专利技术。
• Proprietary right is the foundation of jus rerem.所有权是物权法之根基。

20 trademark   

n.商标；特征；vt.注册的…商标

参考例句：

• The trademark is registered on the book of the Patent Office.该商标已在专利局登记注册。
• The trademark of the pen was changed.这钢笔的商标改了。

21 turnover   

n.人员流动率，人事变动率；营业额，成交量

参考例句：

• The store greatly reduced the prices to make a quick turnover.这家商店实行大减价以迅速周转资金。
• Our turnover actually increased last year.去年我们的营业额竟然增加了。