税收英语词汇
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按资本额稽征②指资本利得税和资本转让税（＝【缩】CTT ）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 公司税后利润（额）／公司税后收益（额）
Corporate Profits Before Taxes 公司税前利润（额）／公司税前收益（额）
Corporation Tax Act 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. ）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 继承税／遗产税／遗产继承税
Investment Tax Credit （＝【缩】ITC/I.T.C.）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 繁杂捐税／小额消费品税
Payroll Tax 工薪税／工资税／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 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 税款扣除数／税款减除数
Tax Deductible Expense 税收可减费用
Tax Deductions 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 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
税收英语词汇
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按资本额稽征②指资本利得税和资本转让税（＝【缩】CTT ）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 公司税后利润（额）／公司税后收益（额）
Corporate Profits Before Taxes 公司税前利润（额）／公司税前收益（额）
Corporation Tax Act 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. ）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 继承税／遗产税／遗产继承税
Investment Tax Credit （＝【缩】ITC/I.T.C.）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 繁杂捐税／小额消费品税
Payroll Tax 工薪税／工资税／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 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 税款扣除数／税款减除数
Tax Deductible Expense 税收可减费用
Tax Deductions 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 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