财务应用英语.docx

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:美按资本额稽征;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