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报税返税省税之七:报税收税有关词汇(英汉对照)
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发表时间:2011-03-09
更新时间:2011-03-09
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附上TAX有关词汇,以便大家需要时参考啊!

●税收报表词汇英汉对照
●税收报表英语词汇(字母表顺序)
●税务专用词汇及税收英语对话
●Tax Glossary

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税收报表词汇英汉对照

Withholding Tax Form (代扣所得税表)

English Language Word or Term Chinese Language Word or Term

INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表

Withholding agent's file number 扣缴义务人编码

Date of filing 填表日期

Day 日

Month 月

Year 年

Monetary Unit 金额单位

RMB Yuan 人民币 元

This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the local tax authorities within seven days after the end of the taxable month.
根据《中华人民共和国个人所得税法》 第九条的规定,制定本表,扣缴义务人应将本月扣缴的税款在次月七日内缴入国库,并向当地税务机关报送本表。

Withholding agent's name 扣缴义务人名称

Address 地址

Telephone Number 电话

Tax payer's name 纳税义务人姓名

Tax payer's file number 纳税人编码

Unit's name and Address 工作单位及地址

Categories of income 所得项目

Income period 所得时间

Revenue 收入额

Renminbi (RMB) 人民币

Foreign currency 外币

Name of currency 货币名称

Amount 金额

Exchange rate 外汇牌价

Renminbi (RMB) converted into 折合人民币

Total 人民币合计

Deductions 减费用额

Taxable Income 应纳税所得额

Tax rate 税率

Quick calculation deduction 速算扣除数

Amount of tax withheld 扣缴所得税额

Tax certificate number 完税证字号

Date of tax payment 纳税日期

In case the tax certificate is filled out by withholding agent, this return should be submitted together with 如果由扣缴义务人填写完税证,应在送此表时附完税证副联-----份

Withholding total amount yuan 合计扣缴金额----元

Declaration by Withholding agent 扣缴义务人声明

I declare that the return is filled out in accordance with the INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA, and I believe that the Statements contained in this return are true, correct and complete. 我声明:此扣缴申报报表是根据《中华人民共和国个人所得税法》的规定填报的,我确信它是真实的,可靠的,完整的。

Signature 签字

General Accountant (signature) 会计主管人签字

Responsible officer (signature) 负责人签字

Withholding agent (seal) 扣缴单位(或个人)盖章

For official use 由以下税务机关填写

Value Added Tax Payable Statement (应交增值税明细表)

English Language Word or Term Chinese Language Word or Term

Name of enterprise 编制单位

Items 项目

Line No. 行次

Current Month 本月数

Current Year Cumulative Amount 年末累计数

Amount not yet deducted at beginning of year (represented by a "-" sign) 年初未抵扣数(用"-"反映)

VAT on sales 销项税额

VAT Refund for exported goods 出口退税

Amount transferred out from VAT on purchase 进项税额转出数

Transfer out overpaid VAT 转出多交增值税

VAT on purchase 进项税额

VAT Paid 已交税金

Tax reduced and exempted 减免税款

VAT payable on domestic sales offset against VAT on purchase for export sales 出口抵减内销产品应纳税额

Transfer out unpaid VAT 转出未交增值税

Amount not deducted at end of period (represented by a "-" sign) 期末未抵扣数(用"-"号反映)

VAT unpaid 未交增值税

Amount unpaid at beginning of year (amount overpaid represented by a "-" sign) 年初未交数(多交数以"-"号反映)

Amount transfer in at current period (amount overpaid represented by a "-" sign) 本期转入数(多交数以"-"号反映)

Amount paid at current period 本期已交数

Amount unpaid at end of period (amount overpaid represented by a "-" sign) 期末未交数(多交数以"-"号反映)

Head of unit 单位负责人

Finance employee in charge 财务负责人

Double-check 复核

Prepared by 制表

Enterprise Income Tax - Annual Tax Return (企业所得税年度申报表)

English Language Word or Term Chinese Language Word or Term

Income Tax on Enterprises Annual Tax Return 企业所得税年度纳税申报表

Taxation period 税款所属时间

Monetary Unit 金额单位

Taxpayer's registration number 纳税人识别号

Taxpayer's Name 纳税人名称

Taxpayer's Address 纳税人地址

Zip code (postcode) 邮政编码

Type of business 登记注册类型

Industry type 行业

Taxpayer's bank 纳税人开户银行

Bank account number 账号

Gross revenue 收入总额

Line No. 行次

Items 项目

Business income 销售(营业)收入

Less: Sales return 减:销售退回

Depreciation allowance 折扣与折让

Net operating revenue 销售(营业)收入净额

Amount of exempt income included 其中:免税的销售(营业)收入

Income from royalties 特许权使用费收益

Investment income 投资收益

Net income in investment transfer 投资转让净收益

Rental net income 租赁净收益

Exchange net income 汇兑净收益

Net income from asset/inventory surplus 资产盘盈净收益

Subsidy income 补贴收入

Other income 其他收入

Final. total income 收入总额合计

Operating expenses 销售(营业)成本

Sales tax 销售税金及附加

Total period expenses 期间费用合计

Deduction items 扣除项目

Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中:工资薪金 职工福利费、职工工会经费、职工教育经费

Depreciation of fixed assets 固定资产折旧

Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销

Research and development expenses 研究开发费用

Net interest expense 利息净支出

Exchange net loss 汇兑净损失

Rental net expense 租金净支出

Head office administrative expense 上缴总机构管理费

Entertainment expenses 业务招待费

Taxation expense 税金

Loss on bad debts 坏账损失

Additional bad debts provision for prior year 增提的坏账准备金

Net loss due to inventory shortage, spoilage and obsolescence 资产盘亏、毁损和报废净损失

Net loss in investment transfer 投资转让净损失

National insurance payment 社会保险缴款

Workers insurance expense 劳动保护费

Advertising expenditure 广告支出

Donations Contributed 捐赠支出

Auditing, consulting and litigation expenses 审计、咨询、诉讼费

Travelling expenses 差旅费

Conference expenses 会议费

Transportation, packing, handling and insurance exhibition expense on sales 运输、装卸、包装、保险展览等销售费用

Bankruptcy compensation cost 矿产资源补偿费

Other deductible expense items 其他扣除费用项目

Taxable income calculation 应纳税所得额的计算

Income before tax adjustment 纳税调整前所得

Plus: Adjustment for additional tax payment 加:纳税调整增加额

Including salary bonus tax adjustment

Adjustment to tax payment for employee benefits , employee labor union dues, employee education expense. 其中:工资薪金纳税调整额职工福利费、职工工会经费和职工教育经费的纳税调整额

Interest expense tax payment adjustment amount 利息支出纳税调整额

Entertainment expenses tax adjustment amount 业务招待费纳税调整额

Advertising expenditure tax payment adjustment amount 广告支出纳税调整额

Tax adjustment for contribution expenditure 赞助支出纳税调整额

Donations Contributed Tax Adjustment 捐赠支出纳税调整额

Tax adjustment for depreciation and amortisation expenditure 折旧、摊销支出纳税调整额

Loss on bad debts tax payment adjustment amount 坏账损失纳税调整额

Provision for bad debts tax payment adjustment amount 坏账准备纳税调整额

Penalties paid for late late tax payment 罚款、罚金或滞纳金

Inventory revaluation reserve 存货跌价准备

Short term investments depreciation reserve 短期投资跌价准备

Long term investments depreciation reserve 长期投资减值准备

Plus other taxable items adjustment 其他纳税调整增加项目

Less: Deduction for tax adjustment 减:纳税调整减少额

Including research and development expenses 其中:研究开发费用附加扣除额

Other tax deductible items 其他纳税调整减少项目

After tax adjusted income 纳税调整后所得

Less: Prior year deficiency 减:弥补以前年度亏损

Less: tax-exempt income 减:免税所得

Including government loan interest income 其中:国债利息所得

Tax free income subsidy 免税的补贴收入

Tax free investment income 免于补税的投资收益

Tax free technology transfer income 免税的技术转让收益

Other tax free income 其他免税所得

Taxable Income 应纳税所得额

Applicable tax rate 适用税率

Income tax payable 应缴所得税额

Less: amount overpaid at beginning of period 减:期初多缴所得税额

Prepaid income tax 已预缴的所得税额

Tax allowance for domestic investment 应补税的境内投资收益的抵免税额

Tax allowance for foreign investment 应补税的境外投资收益的抵免税额

Approved income tax reduction 经批准减免的所得税额

Taxpayer's representative's seal 纳税人代表签章

Taxpayer's unit's seal 纳税人单位公章

Date 日期

Agent's company seal 代理申报中介机构签章

Responsible person 经办人

Registered number of responsible person 经办人执业证件号码

Completed by tax authority 以下由税务机关填写

Date return receive 受理申报日期

Person approving 审核人

Date of approval 审核日期

Tax Authority's Seal 受理申报税务机关公章

Excise tax, tax return 营业税纳税申报表

Date of filing 填表日期

Taxpayer's registration number 纳税人识别号

Renminbi (yuan,jiao,fen) 元(列至角分)

Taxpayer's Name 纳税人名称

Taxation period 税款所属时间

Tax Items 税目

Operating items 经营项目

Turnover 营业额

Total Income 全部收入

Tax exempt items 不征税项目

Abatement item 减除项目

Tax reduced items 减免税项目

Turnover tax payable 应税营业额

Current Period 本期

Tax amount payable 应纳税额

Less tax paid 减免税额

If this return is filled by tax payer, the following should be completed by that tax payer. 如纳税人填报,由纳税人填写以下各栏

General Accountant (seal) 会计主管(签章)

Tax payer (seal) 纳税人(公章)

If this return is filled by an authorized agent, following should be completed by that agent. 如委托代理人填报,由代理人填写以下各栏

Agent's Name 代理人名称

Address 地址

Agent's seal 代理人(公章)

Completed by tax authority 以下由税务机关填写

Received by tax authority 收到申报表日期

Received by 接收人

Tax return for stamp tax 印花税纳税申报表

Taxpayer's registration number 纳税人识别号

Taxpayer's Name 纳税人名称

Taxation period 税款所属时间

Tax payment receipt 应税凭证名称

Number of units 件数

Applicable tax rate 适用税率

Amount tax paid 已纳税额

Stamp purchases information 购花贴情况

Stamps on hand at beginning of period 上期结存

Current period purchases 本期购进

Current period use 本期贴花

Current Period balance 本期结存

If this return if filled by a tax payer, the following should be completed by that tax payer. 如纳税人填报,由纳税人填写以下各栏

General Accountant (seal) 会计主管(签章)

Tax payer (seal) 纳税人(公章)

If this return is filled by an authorized agent .the following should be completed by that agent 如委托代理人填报,由代理人填写以下各栏

Agent's Name 代理人名称

Agent's address 代理人地址

Agent's seal 代理人(公章)

Completed by tax authority 以下由税务机关填写

Received by tax authority 收到申报表日期

Annual Income Tax return for Foreign Companies 外商投资企业和外国企业年度所得税申报表

Tax year 纳税年度

This return is designed in accordance with the provisions of Article of 16 and Detailed rules and Regulations of Article 95 of FOREIGN INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The company should fill the return and turn it over to the local tax authorities within four months of fiscal year end. The financial accounts certificate public accounts (China) audits report and related explanation should be attached. 根据《中华人民共和国外商投资企业和外国企业所得税法》第十六条及其实施细则第九十五条的规定,特制定本表,你企业应当纳税年度终了后4个月内如实填写本表,报送当地税务机关,并附送财务会计报表、中国注册会计师查账报告及有关的说明材料。

Zip code (postcode) 邮政编码

Industry type 行业

Date trading commenced 开始生产、经营日期

Profit making year 开始获利年度

Bank account 银行账号

Net revenue 收入净额

Deduction 扣除额

Taxable income calculation 应纳税所得额的计算

Approved taxable income calculation 核定应纳税所得额的计算

Company income tax payable calculation 应纳企业所得税额的计算

Local income tax payable calculation 应纳地方所得税额的计算

Items 项目

Net amount of current year merchandise sales or business income 本年销售(销货)或营业收入净额

Current year operating expense (for merchandise sales or business income) 本年销售(销货)或营业成本

Current year finance, administration and overhead expenses relating to merchandise sales or business 本年度销售(销货)或营业费用、财务费用及管理费用

Current year tax expense relating to merchandise sales or business operations 本年度销售(销货)或营业税金

Deduction total 扣除额合计

Including entertainment expenses 其中:交际应酬费

Salary and welfare fund expense 工资、福利费

Rental expense 租金支出

Royalty 特许权使用费

Interest expense 利息支出

Depreciation expense 折旧费

Current year profit (or loss) from merchandise sales or business 本年销售(销货)或营业利润(亏损)额

Other business profit (or loss) amount in current year 本年其他业务利润(亏损)额

Net amount of current year non-operating income and expense 本年营业外收支净额

Taxable Income 应纳税所得额

Current year total income 本年收入总额

Taxable Income 应纳税所得额

Tax rate % 税率%

Company income tax payable 应纳企业所得税额

Less amount of company tax paid 减免企业所得税额

Local income tax payable 应纳地方所得税额

Less amount of local tax paid 减免地方所得税额

Prepaid tax for year 全年预缴税额

Foreign tax credits 外国税额扣除

Amount shown in account books 账载金额

Explanatory comment 备注

Authorized agent 授权代理人

If you have entrusted a agent. Please fill in the following. To deal with all tax issues, we now authorize _____ (address) to be agent of our company, and any correspondence related to statement is considered reasonable to be sent to this agent. 如果你已委托代理申报人,请填写下列资料。为代理一切税务事宜现授权______(地址)为本企业的代理申报人,任何与本申报表有关的来往文件都可寄与此人。

Authorized signature 授权人签字

Statement 声明:

I declare that this return is filled out in accordance with FOREIGN INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. I believe that this return is true ,correct and complete. 我声明:此纳税申报表是根据《中华人民共和国外商投资企业和外国企业所得税法》规定填报的,我确信它是真实的、可靠的、完整的。

Person making statement 声明人

General Accountant (signature) 会计主管人签字

Agent's signature 代理申报人签字

Company seal 企业盖章

Date received by tax authority 收到日期

Date of approval 审核日期

Approved Memo 审核记录

Seal of tax authority 主管税务机关盖章

Signature of tax officer in charge 主管税务官员签字

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税收报表英语词汇(字母表顺序)

Accession Tax 财产增值税、财产增益税
Additional Tax 附加税
Admission Tax 入场税
Allowable Tax Credit 税款可抵免税/准予扣除税额
Amended Tax Return 修正后税款申报书
Animal Slaughter Tax 动物屠宰税
Annual Income Tax Return 年度所得税申报表
Assessed Tax. 估定税额
Assessment of Tax 税捐估定
Asset Tax 资产税

Back Tax 欠缴税款/未缴税额
Business Tax (工商)营业税/工商税

Capital Tax 资本税[①<美>按资本额稽征②<英>指资本利得税和资本转让税(=【缩】CTT)<英>资本转让税
Capital Transfer Tax 资本转移税/资本过户税
Company Income Tax / Company Tax 公司所得税
Corporate Profit Tax / Corporation Profit Tax 公司利润税/公司利得税
Corporate Profits After Taxes <美>公司税后利润(额)/公司税后收益(额)
Corporate Profits Before Taxes <美>公司税前利润(额)/公司税前收益(额)
Corporation Tax Act <美>公司税法
Corporation Tax Rate 公司税税率

Deferred Income Tax 递延所得税
Deferred Income Tax Liability 递延所得税负债
Deferred Tax 递延税额/递延税额
Development Tax 开发税/发展税
Direct Tax 直接税
Dividend Tax 股利税/股息税

Earnings After Tax (=【缩】EAT)(纳)税后盈利/(纳)税后收益(额)
Earnings Before Interest and Tax (=【缩】EBIT)缴付息税前收益额/息税前利润
Effective Tax Rate 实际税率
Employment Tax 就业税/职业税/雇用税
Entertainment Tax 娱乐税/筵席捐
Estate Tax 遗产税
Estimated Income Tax Payable 估计应付所得税/预估应付所得税
Estimated Tax 估计税金
Exchange Tax 外汇税
Excise Tax ①[国内]税/[国内]货物税 ②营业税/执照税
Export Tax 出口税
Export Tax Relief 出口税额减免

Factory Payroll Taxes 工厂工薪税
Factory Tax [产品]出厂税
Fine for Tax Overdue 税款滞纳金
Fine on Tax Makeup 补税罚款
Franchise Tax 特许经营税/专营税
Free of Income Tax (=【缩】f.i.t.)<美>免付所得税

Import Tax 进口税
Income Before Interest and Tax 利息前和税前收益
Income After Taxes 税后收益/税后利润
Income Tax (【缩】=IT)所得税
Income Tax Benefit 所得税可退税款
Income Tax Credit 所得税税额抵免
Income Tax Deductions 所得税扣款/所得税减除额
Income Tax Exemption 所得税免除额
Income Tax Expense 所得税费用
Income Tax Law 所得税法
Income Tax Liability 所得税负债
Income Tax on Enterprises 企业所得税
Income Tax Payable 应付所得税
Income Tax Prepaid 预交所得税
Income Tax Rate 所得税率
Income Tax Return 所得税申报表
Income Tax Surcharge 所得附加税
Income Tax Withholding 所得税代扣
Increment Tax/Tax on Value Added 增值税
Individual Income Tax Return 个人所得税申报表
Individual Tax 个人税
Inheritance Tax <美>继承税/遗产税/遗产继承税
Investment Tax Credit (=【缩】ITC/I.T.C.)<美>投资税款减除额/投资税款宽减额/投资减税额

Liability for Payroll Taxes 应付工薪税
Local Tax / Rates 地方税
Luxury Tax 奢侈(品)税

Marginal Tax Rate 边际税率

Notice of Tax Payment 缴税通知/纳税通知书
Nuisance Tax <美>繁杂捐税/小额消费品税

Payroll Tax 工薪税/工资税/<美>工薪税
Payroll Tax Expense 工薪税支出/工资税支出
Payroll Tax Return 工薪所得税申报书/工资所得税申报书
Personal Income Tax 个人所得税
Personal Income Tax Exemption 个人所得税免除
Personal Tax 对人税/个人税/直接税
Prepaid Tax 预付税捐
Pretax Earnings 税前收益/税前盈余/税前盈利
Pretax Income 税前收入/税前收益/税前所得
Pretax Profit 税前利润
Product Tax 产品税
Production Tax ①产品税②生产税
Profit Tax 利得税/利润税
Progressive Income Tax 累进所得税/累退所得税
Progressive Income Tax rate 累进所得税率
Progressive Tax 累进税
Progressive Tax Rate 累进税率
Property Tax 财产税
Property Tax Payable 应付财产税
Property Transfer Tax 财产转让税

Rate of Taxation/Tax Rate 税率
Reserve for Taxes 税捐准备(金)纳税准备(金)
Retail Taxes 零售税

Sales Tax 销售税/营业税

Tax Accountant 税务会计师
Tax Accounting 税务会计
Tax Accrual Workpaper 应计税金计算表
Tax Accruals 应计税金/应计税款
Tax Accrued / Accrued Taxes 应计税收
Tax Administration 税务管理
Tax Audit 税务审计/税务稽核
Tax Authority 税务当局
Tax Benefit <美>纳税利益
Tax Benefit Deferred 递延税款抵免
Tax Bracket 税(收等)级/税别/税阶/税档
Tax Collector 收税员
Tax Credits <美>税款扣除数/税款减除数
Tax Deductible Expense 税收可减费用
Tax Deductions <美>课税所得额扣除数
Tax Due (到期)应付税款
Tax Evasion 逃税/漏税/偷税
Tax Exemption / Exemption of Tax / Tax Free 免税(额)
Tax Law 税法
Tax Liability 纳税义务
Tax Loss 纳税损失/税损
Tax on Capital Profit 资本利得税/资本利润税
Tax on Dividends 股息税/红利税
Tax Payment 支付税款/纳税
Tax Penalty 税务罚款
Tax Rate Reduction 降低税率
Tax Rebate (出口)退税
Tax Refund 退还税款
Tax Return 税款申报书/纳税申报表
Tax Savings 税金节约额
Tax Withheld 扣缴税款/已预扣税款
Tax Year 课税年度/纳税年度
Taxable 可征税的/应纳税的
Taxable Earnings 应税收入
Taxable Income (=【缩】TI)可征税收入(额)/应(课)税所得(额)/应(课)税收益(额)
Taxable Profit 应(课)税利润
Taxation Guideline 税务方针/税务指南
Taxes Payable 应缴税金,应付税款
Tax-exempt Income 免税收入/免税收益/免税所得
Tax-free Profit 免税利润
Taxpayer 纳税人
Transaction Tax 交易税/流通税
Transfer Tax ①转让税/过户税②交易税
Turnover Tax 周转税/交易税

Undistributed Taxable Income 未分配课税所得/未分配应税收益
Untaxed Income 未纳税所得/未上税收益
Use Tax 使用税

Value Added Tax (=【缩】VAT)增值税

Wage Bracket Withholding Table 工新阶层扣税表
Withholding Income Tax <美>预扣所得税/代扣所得税
Withholding of Tax at Source 从源扣缴税款
Withholding Statement 扣款清单/扣缴凭单
Withholding Tax 预扣税款

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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 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 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 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
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 enterprise 出口型企业
technologically 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?
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 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 stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement 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 royalties, include patent right, proprietary technology, copy right, trademark 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 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 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.

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Tax Glossary

A

【ACH credit】The Automated Clearing House (ACH) credit method allows you to transfer funds by instructing your financial institution to debit your account and credit the state's bank account.
【ACH debit】The Automated Clearing House (ACH) debit method allows you to transfer funds by instructing the state to electronically debit a bank account you control for the amount you report to the state's data collector. FTB recommends the ACH debit method because of the simplicity and cost savings to the taxpayer.
【Adjusted gross income (AGI)】Your federal adjusted gross income from all sources reduced or increased by all California income adjustments.
【Adopted Child】An adopted child is a child you have legally adopted. After legal adoption, the child is considered your child by blood. Before legal adoption, a child is considered your child for head of household purposes if, during the tax year, he or she was placed with you for adoption by an authorized agency and was a member of your household.
【Annual Report】Summary of our major program activities during the calendar year and statistical profile of California individual and business taxpayers.
【Annulment】If you were married in the tax year but the marriage was later annulled, you are treated as having been unmarried during the year.

B

【Board of Equalization (BOE)】California State agency that administers sales and use, property, and special taxes.

C

【CalFile】Our free, direct e-file for California resident personal income tax returns.
【California Public Records Act】Find out how to get public information under the California Public Records Act.
【Casualty】A casualty occurs when property is damaged as a result of a disaster such as a hurricane, fire, car accident or similar event. Generally, you may deduct a casualty loss only in the tax year in which the loss occurred. However, if you have a casualty loss from a disaster that occurred in an area declared by the President or the Governor as a disaster area, the loss may be claimed for the year in which the disaster occurred, or the year immediately before the loss.
【Customer Service Number (CSN)】A 4-digit authentication number the Franchise Tax Board assigns each taxpayer every year. The combination of the CSN and the taxpayer's social security number ensures confidentiality and security when conducting business electronically with us.

D

【Disposable Earnings】An employee's total earnings minus lawful deductions.】Lawful deductions include:
●Federal income tax
●Social security
●State income tax
●State disability

【Domestic Partnership】California Family Code section 297 provides that "domestic partners are two adults who have chosen to share one another's lives in an intimate and committed relationship of mutual caring." Read more.

E

【Earned income】Includes wages, salaries, tips, professional fees, net self-employment income, and other compensation received for personal services.
【Earnings Withholding Order】An Earnings Withholding Order is a continuing levy on a percentage of an individual's earnings. We issue an Earnings Withholding Order for individuals who owe an unresolved delinquent vehicle registration amount or court-ordered debt.
【Earnings Withholding Orders for Taxes (for employers)】An Earnings Withholding Order for Taxes is a continuing levy on a percentage of a taxpayer's earnings. We issue an Earnings Withholding Order for Taxes for taxpayers who owe an unresolved delinquent tax debt.
【Economic Development Areas (EDAs)】California currently has four types of Economic Development Areas (EDAs) that have related tax incentives. These areas are: Enterprise Zones (EZs), Local Agency Military Base Recovery Areas (LAMBRAs), Manufacturing Enhancement Areas (MEAs), and Targeted Tax Areas (TTAs). Taxpayers who conduct business activities within the boundaries of one of these areas or zones may qualify for special state tax incentives.
【e-file】Allows you to file your return electronically using software.
【Electronic Funds Transfer (EFT)】A method of payment. It is convenient, helps prevent installment agreement defaults, and saves processing costs.
【Employment Development Department (EDD)】A California state agency that manages California payroll taxes.

F

【Financial Hardship】If you cannot pay the full amount due with your income tax return, you can ask to make monthly installment payments. However, you will be charged interest and may be charged a late payment penalty on the tax not paid by the due date, even if your request to pay in installments is granted. If your request is granted, you must also pay a fee. To limit interest and penalty charges, pay as much of the tax as possible with your return. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan.
【Franchise Tax Board (FTB)】An administrative agency of the State of California that is responsible for collecting California personal and business income taxes.

G

【Gross Earnings】Wages, salary, commissions, bonuses, vacation pay, or anything an employer pays an employee for personal services.
【Gross income】All income you received in the form of money, goods, property, and services from all sources that are not exempt from tax. Gross income does not include any adjustments or deductions.

H

【Head of Household】Although you are the head of your house, you may not qualify for the head of household filing status under state and federal tax laws. The legal requirements are more complicated than simply being the head of the house.
【Higher Order】A levy sent to an employer from a state agency other than the Franchise Tax Board or from the federal government. For the priority order for withholding, see /individuals/ewot.shtml.

I

【Innocent Spouse】Generally, when a joint tax return is filed, each spouse is equally liable for all the tax, penalties, and interest for the particular joint tax year. This means the entire amount of tax, penalties, and interest may be collected from either spouse, even if only one spouse earned all of the income. However, a spouse who meets certain legal requirements may qualify as an innocent spouse and be fully or partially relieved of the liability to pay joint tax, penalties, and interest. Read more.
【Installment agreement】If you cannot pay your taxes in full, you may request to make monthly installment payments. If we approve your request, we agree to let you pay the tax you owe in monthly installments instead of immediately paying the amount in full. Once we accept your online installment agreement application, you should receive a written notice within 30 days. You can only make one request per year.
【Internal Revenue Service (IRS)】An administrative agency of the U.S. Department of the Treasury that is responsible for collecting federal personal and business income taxes and federal payroll taxes.

L

【Levy】A legal court order that compels a third party to withhold part of an individual's wages to satisfy a debt. (A levy is also referred to as a wage garnishment or a wage assessment.)
【Liens】A lien is a legal claim against real or personal property to satisfy a debt.

M

【Mandatory e-file】California law requires tax practitioners who prepare more than 100 California individual income tax returns annually and prepare one or more using tax preparation software to e-file all personal income tax returns.
【Manufacturers' Investment Credit (MIC)】The Manufacturers' Investment Credit was repealed as of January 1, 2004. Use Form 3540 to claim any remaining carryovers for this credit.

N

【National】A U.S. national is an individual who, although not a U.S. citizen, owes allegiance to the U.S. This includes American Samoans and Northern Mariana Islanders who chose to become U.S. nationals instead of U.S. citizens. For more information, refer to federal Publication 519, U.S. Tax Guide for Aliens at www.irs.gov, or contact your local Office of the Immigration and Naturalization Service.
【Nonrefundable Renter's Credit】The Nonrefundable Renter's Credit is a personal income tax credit that can only be used to offset your tax liability; therefore, you must have a tax liability to claim the credit. Please see this page for more information.
【Nonresident Alien】If you were a nonresident alien during any part of the year, you cannot qualify for head of household filing status even though you may meet all of the other rules for the filing status.
【Notice Codes】You can view an explanation of the adjustments made to your California Personal Income Tax Return by clicking on the CODE that matches the CODE on your notice.

O

【Offer in Compromise (OIC)】The program is for taxpayers who do not have, and will not have in the foreseeable future, the income, assets or means to pay their tax liability. It allows a taxpayer to offer a lesser amount for payment of a non-disputed final tax liability.

P

【Power of Attorney】A legal document that allows someone else to act on your behalf, in matters that you specify in the Power of Attorney document. You can also use this document to authorize an individual to receive information administered by us for non-tax issues such as Child Support Collection.
【Public Records Act】Find out how to get public information under the California Public Records Act.

R

【ReadyReturn】ReadyReturn is a free service we developed to make filing individual tax returns easier. We use information the state already has from the last return you filed and your Form W-2 to pre-fill a California state tax return. If you qualify, your return may be ready and waiting for you. All you need to do is review your return, make any necessary changes, and file your return.
【Release】A legal order that terminates a wage garnishment, releasing an employer from complying with a current Earnings Withholding Order.
【Request Public Information】Find out how to get public information under the California Public Records Act.

S

【Same-Sex Married Couples】On May 15, 2008, the California Supreme court invalidated two sections of the Family Code that prevented same-sex couples from getting married (In re Marriage Cases, (2008) 43 Cal. 4th 757,). Under this ruling, same-sex couples are allowed to marry. Read more
【Separate property】All property owned separately by the husband or wife before marriage. It is also property acquired separately after marriage by the husband or wife as a gift, devise, bequest or inheritance. Separate property may be acquired during marriage by purchase with separate funds, by exchanging the separate property, or in accordance with a pre- or post-nuptial agreement.
【State Disability Insurance (SDI)】Provides temporary payments to workers who are unable to perform their usual work because of a pregnancy or a nonoccupational illness or injury. Beginning January 1, 2004, SDI also includes Paid Family Leave, which provides benefits to workers who need to care for a seriously ill family member or to bond with a new child. SDI benefits are taxable only if paid as a substitute for unemployment insurance (UI) benefits. This could occur if a person was receiving UI benefits and then became disabled. When SDI benefits are received as a substitute for UI benefits, the SDI is taxable by the federal government but is not taxable by the State of California.
【Stepchild】A stepchild is not your natural child but is the natural or adopted child of your spouse. To have a stepchild, you must have at some time been married to the child's parent.

T

【Tax Gap】Experts define the tax gap as the difference between what taxpayers owe and what they voluntarily pay.
【Temporary Absence】Even if you, your spouse, or your qualifying person was temporarily absent from your home, you are considered to have occupied the same household. Temporary absences include those due to illness, education, business, vacations, military service, and, in some cases, incarceration. If you or the qualifying person were absent, it must have been reasonable to assume that you, your spouse, or your qualifying person would return to the household after the temporary absence, and you must have continued to maintain a household in anticipation of the return. Time your qualifying person was in the custody of another person under either a formal or informal custody agreement cannot be considered a temporary absence.

U

【Use Tax】You may owe this tax on purchases you made from out-of-state or Internet sellers. Use tax is similar to the sales tax paid on purchases you make in California. You may report use tax on your income tax return instead of filing a use tax return with the State Board of Equalization. To report use tax on your income tax return, use the Use Tax Worksheet in the tax booklet. Read more.

V

【Voluntary Disclosure Program】Allows qualified entities, qualified shareholders, or beneficiaries that may have incurred an unpaid California tax liability or an unfulfilled filing requirement to disclose their liability voluntarily.
【Voluntary Plan Disability Insurance (VPDI)】A private disability insurance plan which meets the requirements of, and is approved by the State of California.

W
【wages】Compensation received by employees for services performed. Usually, wages are computed by multiplying an hourly pay rate by the number of hours worked.
【Web Pay】Used to make your personal income tax payments online. You can pay today or schedule your payment up to one year in advance.
【withholding ("pay-as-you-earn" taxation)】Money, for example, that employers withhold from employees paychecks. This money is deposited for the government. (It will be credited against the employees' tax liability when they file their returns.) Employers withhold money for federal income taxes, Social Security taxes and state and local income taxes in some states and localities.

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