財務(wù)會計英文詞匯AccessionTax財產(chǎn)增值稅、財產(chǎn)增益稅AdditionalTax附加稅AdmissionTax入場稅AllowableTaxCredit稅款可抵免稅;準(zhǔn)予扣除稅額AmendedTaxReturn修正后稅款申報書AnimalSlaughterTax動物屠宰稅AnnualIncomeTaxReturn年度所得稅申報表AssessedTax.估定稅額AssessmentofTax稅捐估定AssetTax資產(chǎn)稅BackTax欠繳稅款;未繳稅額BusinessTax(工商)營業(yè)稅;工商稅CapitalTax資本稅:<美>按資本額稽征;<英>指資本利得稅和資本轉(zhuǎn)讓稅(＝[縮]CTT)<英>資本轉(zhuǎn)讓稅CapitalTransferTax資本轉(zhuǎn)移稅;資本過戶稅CompanyIncomeTax/CompanyTax公司所得稅CorporateProfitTax/CorporationProfitTax公司利潤稅;公司利得稅CorporateProfitsAfterTaxes<美>公司稅后利潤(額);公司稅后收益(額)CorporateProfitsBeforeTaxes<美>公司稅前利潤(額);公司稅前收益(額)CorporationTaxAct<美>公司稅法CorporationTaxRate公司稅稅率DeferredIncomeTax遞延所得稅DeferredIncomeTaxLiability遞延所得稅負債DeferredTax遞延稅額;遞延稅額DevelopmentTax開發(fā)稅;發(fā)展稅DirectTax直接稅DividendTax股利稅;股息稅EarningsAfterTax(＝[縮]EAT)(納)稅后盈利;(納)稅后收益(額)EarningsBeforeInterestandTax(＝[縮]EBIT)繳付息稅前收益額;息稅前利潤EffectiveTaxRate實際稅率EmploymentTax就業(yè)稅;職業(yè)稅;雇用稅EntertainmentTax娛樂稅;筵席捐EstateTax遺產(chǎn)稅EstimatedIncomeTaxPayable估計應(yīng)付所得稅;預(yù)估應(yīng)付所得稅EstimatedTax估計稅金ExchangeTax外匯稅ExciseTax①[國內(nèi)]稅;[國內(nèi)]貨物稅②營業(yè)稅;執(zhí)照稅ExportTax出口稅ExportTaxRelief出口稅額減免FactoryPayrollTaxes工廠工薪稅FactoryTax[產(chǎn)品]出廠稅FineforTaxOverdue稅款滯納金FineonTaxMakeup補稅罰款FranchiseTax特許經(jīng)營稅;專營稅FreeofIncomeTax(＝[縮])<美>免付所得稅ImportTax進口稅IncomeBeforeInterestandTax利息前和稅前收益IncomeAfterTaxes稅后收益;稅后利潤IncomeTax([縮]＝IT)所得稅IncomeTaxBenefit所得稅可退稅款I(lǐng)ncomeTaxCredit所得稅稅額抵免IncomeTaxDeductions所得稅扣款;所得稅減除額IncomeTaxExemption所得稅免除額IncomeTaxExpense所得稅費用IncomeTaxLaw所得稅法IncomeTaxLiability所得稅負債IncomeTaxonEnterprises企業(yè)所得稅IncomeTaxPayable應(yīng)付所得稅IncomeTaxPrepaid預(yù)交所得稅IncomeTaxRate所得稅率IncomeTaxReturn所得稅申報表IncomeTaxSurcharge所得附加稅IncomeTaxWithholding所得稅代扣IncrementTax;TaxonValueAdded增值稅IndividualIncomeTaxReturn個人所得稅申報表IndividualTax個人稅InheritanceTax<美>繼承稅;遺產(chǎn)稅;遺產(chǎn)繼承稅InvestmentTaxCredit(＝[縮]ITC/)<美>投資稅款減除額;投資稅款寬減額;投資減稅額LiabilityforPayrollTaxes應(yīng)付工薪稅LocalTax/Rates地方稅LuxuryTax奢侈(品)稅MarginalTaxRate邊際稅率NoticeofTaxPayment繳稅通知;納稅通知書NuisanceTax<美>繁雜捐稅;小額消費品稅PayrollTax工薪稅;工資稅;<美>工薪稅PayrollTaxExpense工薪稅支出;工資稅支出PayrollTaxReturn工薪所得稅申報書;工資所得稅申報書PersonalIncomeTax個人所得稅PersonalIncomeTaxExemption個人所得稅免除PersonalTax對人稅;個人稅;直接稅PrepaidTax預(yù)付稅捐PretaxEarnings稅前收益;稅前盈余;稅前盈利PretaxIncome稅前收入;稅前收益;稅前所得PretaxProfit稅前利潤ProductTax產(chǎn)品稅ProductionTax產(chǎn)品稅;生產(chǎn)稅ProfitTax利得稅;利潤稅ProgressiveIncomeTax累進所得稅;累退所得稅ProgressiveIncomeTaxrate累進所得稅率ProgressiveTax累進稅ProgressiveTaxRate累進稅率PropertyTax財產(chǎn)稅PropertyTaxPayable應(yīng)付財產(chǎn)稅PropertyTransferTax財產(chǎn)轉(zhuǎn)讓稅RateofTaxation;TaxRate稅率ReserveforTaxes稅捐準(zhǔn)備(金)納稅準(zhǔn)備(金)RetailTaxes零售稅SalesTax銷售稅;營業(yè)稅TaxAccountant稅務(wù)會計師TaxAccounting稅務(wù)會計TaxAccrualWorkpaper應(yīng)計稅金計算表TaxAccruals應(yīng)計稅金;應(yīng)計稅款TaxAccrued/AccruedTaxes應(yīng)計稅收TaxAdministration稅務(wù)管理TaxAudit稅務(wù)審計;稅務(wù)稽核TaxAuthority稅務(wù)當(dāng)局TaxBenefit<美>納稅利益TaxBenefitDeferred遞延稅款抵免TaxBracket稅(收等)級;稅別;稅階;稅檔TaxCollector收稅員TaxCredits<美>稅款扣除數(shù);稅款減除數(shù)TaxDeductibleExpense稅收可減費用TaxDeductions<美>課稅所得額扣除數(shù)TaxDue(到期)應(yīng)付稅款TaxEvasion逃稅;漏稅;偷稅TaxExemption/ExemptionofTax/TaxFree免稅(額)TaxLaw稅法TaxLiability納稅義務(wù)TaxLoss納稅損失;稅損TaxonCapitalProfit資本利得稅;資本利潤稅TaxonDividends股息稅;紅利稅TaxPayment支付稅款;納稅TaxPenalty稅務(wù)罰款TaxRateReduction降低稅率TaxRebate(出口)退稅TaxRefund退還稅款TaxReturn稅款申報書;納稅申報表TaxSavings稅金節(jié)約額TaxYear課稅年度;納稅年度Taxable可征稅的;應(yīng)納稅的TaxableEarnings應(yīng)稅收入TaxableIncome(＝[縮]TI)可征稅收入(額);應(yīng)(課)稅所得(額);應(yīng)(課)稅收益(額)TaxableProfit應(yīng)(課)稅利潤TaxationGuideline稅務(wù)方針;稅務(wù)指南TaxesPayable應(yīng)繳稅金，應(yīng)付稅款Tax-exemptIncome免稅收入;免稅收益;免稅所得Tax-freeProfit免稅利潤Taxpayer納稅人TransactionTax交易稅;流通稅TransferTax①轉(zhuǎn)讓稅;過戶稅②交易稅TurnoverTax周轉(zhuǎn)稅;交易稅UndistributedTaxableIncome未分配課稅所得;未分配應(yīng)稅收益UntaxedIncome未納稅所得;未上稅收益UseTax使用稅ValueAddedTax(＝[縮]VAT)增值稅WageBracketWithholdingTable工新階層扣稅表WithholdingIncomeTax<美>預(yù)扣所得稅;代扣所得稅WithholdingofTaxatSource從源扣繳稅款WithholdingStatement扣款清單;扣繳憑單WithholdingTax預(yù)扣稅款WithholdingTaxForm(代扣所得稅表)EnglishLanguageWordorTermChineseLanguageWordorTermINDIVIDUALINCOMETAXWITHHOLDINGRETURN扣繳個人所得稅報告表Withholdingagent'sfilenumber扣繳義務(wù)人編碼Dateoffiling填表日期Day日Month月Year年MonetaryUnit金額單位RMBYuan人民幣元ThisreturnisdesignedinaccordancewiththeprovisionsofArticle9ofINDIVIDUALINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINA.ThewithholdingagentsshouldturnthetaxwithheldovertotheStateTreasuryandfilethereturnwiththelocaltaxauthoritieswithinsevendaysaftertheendofthetaxablemonth.根據(jù)《中華人民共和國個人所得稅法》第九條的規(guī)定，制定本表，扣繳義務(wù)人應(yīng)將本月扣繳的稅款在次月七日內(nèi)繳入國庫，并向當(dāng)?shù)囟悇?wù)Withholdingagent'sname?扣繳義務(wù)人名稱Address?地址TelephoneNumber電話?Taxpayer'sname?納稅義務(wù)人姓名?Taxpayer'sfilenumber納稅人編碼?Unit'snameandAddress?工作單位及地址?Categoriesofincome所得項目?Incomeperiod所得時間?Revenue收入額Renminbi(RMB)?人民幣?Foreigncurrency外幣?Nameofcurrency?貨幣名稱?Amount金額?Exchangerate外匯牌價Renminbi(RMB)convertedinto折合人民幣Total?人民幣合計Deductions?減費用額TaxableIncome?應(yīng)納稅所得額?Taxrate?稅率?Quickcalculationdeduction?速算扣除數(shù)?Amountoftaxwithheld?扣繳所得稅額?Taxcertificatenumber?完稅證字號?Dateoftaxpayment?納稅日期?Incasethetaxcertificateisfilledoutbywithholdingagent,thisreturnshouldbesubmittedtogetherwith如果由扣繳義務(wù)人填寫完稅證，應(yīng)在送此表時附完稅證副聯(lián)-----份Withholdingtotalamountyuan?合計扣繳金額----元?DeclarationbyWithholdingagent?扣繳義務(wù)人聲明?IdeclarethatthereturnisfilledoutinaccordancewiththeINDIVIDUALINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINA,andIbelievethattheStatementscontainedinthisreturnaretrue,correctandcomplete.我聲明：此扣繳申報報表是根據(jù)《中華人民共和國個人所得稅法》的規(guī)定填報的，我確信它是真實的，可靠的，Signature?簽字GeneralAccountant(signature)?會計主管人簽字?Responsibleofficer(signature)?負責(zé)人簽字Withholdingagent(seal)?扣繳單位(或個人)蓋章?Forofficialuse?由以下稅務(wù)機關(guān)填寫?ValueAddedTaxPayableStatement(應(yīng)交增值稅明細表)?EnglishLanguageWordorTermChineseLanguageWordorTermNameofenterprise編制單位?Items?項目?LineNo.?行次?CurrentMonth?本月數(shù)CurrentYearCumulativeAmount?年末累計數(shù)Amountnotyetdeductedatbeginningofyear(representedbya"-"sign)年初未抵扣數(shù)(用"-"反映)?VATonsales銷項稅額?VATRefundforexportedgoods出口退稅AmounttransferredoutfromVATonpurchase?進項稅額轉(zhuǎn)出數(shù)TransferoutoverpaidVAT?轉(zhuǎn)出多交增值稅?VATonpurchase?進項稅額?VATPaid?已交稅金?Taxreducedandexempted減免稅款?VATpayableondomesticsalesoffsetagainstVATonpurchaseforexportsales出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額TransferoutunpaidVAT轉(zhuǎn)出未交增值稅?Amountnotdeductedatendofperiod(representedbya"-"sign)期末未抵扣數(shù)(用"-"號反映)?VATunpaid?未交增值稅?Amountunpaidatbeginningofyear(amountoverpaidrepresentedbya"-"sign)年初未交數(shù)(多交數(shù)以"-"號反映)?Amounttransferinatcurrentperiod(amountoverpaidrepresentedbya"-"sign)?本期轉(zhuǎn)入數(shù)(多交數(shù)以"-"號反映)?Amountpaidatcurrentperiod?本期已交數(shù)Amountunpaidatendofperiod(amountoverpaidrepresentedbya"-"sign)期末未交數(shù)(多交數(shù)以"-"號反映)Headofunit?單位負責(zé)人Financeemployeeincharge?財務(wù)負責(zé)人Double-check復(fù)核?Preparedby?制表?EnterpriseIncomeTax-AnnualTaxReturn(企業(yè)所得稅年度申報EnglishLanguageWordorTermChineseLanguageWordorTermIncomeTaxonEnterprisesAnnualTaxReturn?企業(yè)所得稅年度納稅Taxationperiod?稅款所屬時間MonetaryUnit?金額單位Taxpayer'sregistrationnumber?納稅人識別號?Taxpayer'sName?納稅人名稱?Taxpayer'sAddress?納稅人地址?Zipcode(postcode)?郵政編碼?Typeofbusiness?登記注冊類型?Industrytype?行業(yè)?Taxpayer'sbank?納稅人開戶銀行?Bankaccountnumber賬號?Grossrevenue收入總額LineNo.?行次Items項目Businessincome?銷售(營業(yè))收入?Less:Salesreturn?減：銷售退回?Depreciationallowance?折扣與折讓?Netoperatingrevenue銷售(營業(yè))收入凈額?Amountofexemptincomeincluded?其中：免稅的銷售(營業(yè))收入?Incomefromroyalties?特許權(quán)使用費收益?Investmentincome投資收益?Netincomeininvestmenttransfer?投資轉(zhuǎn)讓凈收益Rentalnetincome?租賃凈收益?Exchangenetincome?匯兌凈收益?Netincomefromasset/inventorysurplus?資產(chǎn)盤盈凈收益?Subsidyincome?補貼收入?Otherincome?其他收入Final.totalincome?收入總額合計?Operatingexpenses?銷售(營業(yè))成本?Salestax?銷售稅金及附加?Totalperiodexpenses?期間費用合計?Deductionitems扣除項目IncludingsalarybonusEmployeebenefits.Employeelaboruniondues.Employeeeducationexpenses?其中：工資薪金職工福利費、職工工會經(jīng)費、職工教育經(jīng)費Depreciationoffixedassets?固定資產(chǎn)折舊Amortisationonintangibleassetsanddeferredassets?無形資產(chǎn)、遞延資產(chǎn)攤銷?Researchanddevelopmentexpenses研究開發(fā)費用?Netinterestexpense?利息凈支出?Exchangenetloss?匯兌凈損失?Rentalnetexpense?租金凈支出?Headofficeadministrativeexpense?上繳總機構(gòu)管理費?Entertainmentexpenses?業(yè)務(wù)招待費?Taxationexpense?稅金Lossonbaddebts?壞賬損失?Additionalbaddebtsprovisionforprioryear?增提的壞賬準(zhǔn)備金?Netlossduetoinventoryshortage,spoilageandobsolescence?資產(chǎn)盤虧、毀損和報廢凈損失Netlossininvestmenttransfer?投資轉(zhuǎn)讓凈損失Nationalinsurancepayment?社會保險繳款Workersinsuranceexpense?勞動保護費?Advertisingexpenditure廣告支出?DonationsContributed?捐贈支出?Auditing,consultingandlitigationexpenses審計、咨詢、訴訟費Travellingexpenses?差旅費Conferenceexpenses?會議費Transportation,packing,handlingandinsuranceexhibitionexpenseonsales運輸、裝卸、包裝、保險展覽等銷售費用Bankruptcycompensationcost?礦產(chǎn)資源補償費?Otherdeductibleexpenseitems?其他扣除費用項目Taxableincomecalculation?應(yīng)納稅所得額的計算Incomebeforetaxadjustment?納稅調(diào)整前所得?Plus:Adjustmentforadditionaltaxpayment?加：納稅調(diào)整增加額?IncludingsalarybonustaxadjustmentAdjustmenttotaxpaymentforemployeebenefits,employeelaboruniondues,employeeeducationexpense.其中：工資薪金納稅調(diào)整額職工福利費、職工工會經(jīng)費和職工教育經(jīng)費的納稅調(diào)整額?Interestexpensetaxpaymentadjustmentamount?利息支出納稅調(diào)整額?Entertainmentexpensestaxadjustmentamount?業(yè)務(wù)招待費納稅調(diào)整額Advertisingexpendituretaxpaymentadjustmentamount廣告支出納稅調(diào)整額?Taxadjustmentforcontributionexpenditure?贊助支出納稅調(diào)整額?DonationsContributedTaxAdjustment?捐贈支出納稅調(diào)整額?Taxadjustmentfordepreciationandamortisationexpenditure折舊、攤銷支出納稅調(diào)整額Lossonbaddebtstaxpaymentadjustmentamount?壞賬損失納稅調(diào)整額Provisionforbaddebtstaxpaymentadjustmentamount壞賬準(zhǔn)備納稅調(diào)整額?Penaltiespaidforlatelatetaxpayment?罰款、罰金或滯納金?Inventoryrevaluationreserve?存貨跌價準(zhǔn)備?Shortterminvestmentsdepreciationreserve?短期投資跌價準(zhǔn)備?Longterminvestmentsdepreciationreserve長期投資減值準(zhǔn)備?Plusothertaxableitemsadjustment?其他納稅調(diào)整增加項目Less:Deductionfortaxadjustment減：納稅調(diào)整減少額Includingresearchanddevelopmentexpenses?其中：研究開發(fā)費用附加扣除額?Othertaxdeductibleitems?其他納稅調(diào)整減少項目Aftertaxadjustedincome?納稅調(diào)整后所得Less:Prioryeardeficiency?減：彌補以前年度虧損Less:tax-exemptincome減：免稅所得?Includinggovernmentloaninterestincome?其中：國債利息所得?Taxfreeincomesubsidy?免稅的補貼收入Taxfreeinvestmentincome?免于補稅的投資收益Taxfreetechnologytransferincome?免稅的技術(shù)轉(zhuǎn)讓收益?Othertaxfreeincome?其他免稅所得?TaxableIncome應(yīng)納稅所得額?Applicabletaxrate?適用稅率Incometaxpayable?應(yīng)繳所得稅額Less:amountoverpaidatbeginningofperiod?減：期初多繳所得稅額?Prepaidincometax?已預(yù)繳的所得稅額?Taxallowancefordomesticinvestment?應(yīng)補稅的境內(nèi)投資收益的抵免稅額?Taxallowanceforforeigninvestment應(yīng)補稅的境外投資收益的抵免稅額?Approvedincometaxreduction經(jīng)批準(zhǔn)減免的所得稅額?Taxpayer'srepresentative'sseal納稅人代表簽章Taxpayer'sunit'sseal納稅人單位公章Date?日期?Agent'scompanyseal代理申報中介機構(gòu)簽章Responsibleperson?經(jīng)辦人Registerednumberofresponsibleperson?經(jīng)辦人執(zhí)業(yè)證件號碼?Completedbytaxauthority?以下由稅務(wù)機關(guān)填寫Datereturnreceive?受理申報日期Personapproving?審核人?Dateofapproval?審核日期?TaxAuthority'sSeal?受理申報稅務(wù)機關(guān)公章?Excisetax,taxreturn?營業(yè)稅納稅申報表?Dateoffiling?填表日期?Taxpayer'sregistrationnumber?納稅人識別號Renminbi(yuan,jiao,fen)?元(列至角分)?Taxpayer'sName?納稅人名稱?Taxationperiod?稅款所屬時間?TaxItems?稅目?Operatingitems?經(jīng)營項目Turnover?營業(yè)額?TotalIncome?全部收入?Taxexemptitems?不征稅項目Abatementitem減除項目?Taxreduceditems減免稅項目?Turnovertaxpayable?應(yīng)稅營業(yè)額?CurrentPeriod?本期?Taxamountpayable?應(yīng)納稅額?Lesstaxpaid?減免稅額Ifthisreturnisfilledbytaxpayer,thefollowingshouldbecompletedbythattaxpayer.如納稅人填報，由納稅人填寫以下各欄GeneralAccountant(seal)?會計主管(簽章)Taxpayer(seal)?納稅人(公章)Ifthisreturnisfilledbyanauthorizedagent,followingshouldbecompletedbythatagent.如委托代理人填報，由代理人填寫以下各欄Agent'sName?代理人名稱?Address?地址?Agent'sseal?代理人(公章)?Completedbytaxauthority?以下由稅務(wù)機關(guān)填寫?Receivedbytaxauthority?收到申報表日期?Receivedby?接收人?Taxreturnforstamptax?印花稅納稅申報表?Taxpayer'sregistrationnumber?納稅人識別號?Taxpayer'sName?納稅人名稱?Taxationperiod?稅款所屬時間?Taxpaymentreceipt?應(yīng)稅憑證名稱?Numberofunits件數(shù)?Applicabletaxrate?適用稅率?Amounttaxpaid?已納稅額Stamppurchasesinformation?購花貼情況?Stampsonhandatbeginningofperiod?上期結(jié)存Currentperiodpurchases?本期購進?Currentperioduse?本期貼花?CurrentPeriodbalance?本期結(jié)存Ifthisreturniffilledbyataxpayer,thefollowingshouldbecompletedbythattaxpayer.如納稅人填報，由納稅人填寫以下各欄GeneralAccountant(seal)會計主管(簽章)Taxpayer(seal)?納稅人(公章)Ifthisreturnisfilledbyanauthorizedagent.thefollowingshouldbecompletedbythatagent如委托代理人填報，由代理人填寫以下各欄Agent'sName代理人名稱?Agent'saddress?代理人地址?Agent'sseal?代理人(公章)Completedbytaxauthority?以下由稅務(wù)機關(guān)填寫Receivedbytaxauthority?收到申報表日期?AnnualIncomeTaxreturnforForeignCompanies外商投資企業(yè)和外國企業(yè)年度所得稅申報表?Taxyear納稅年度ThisreturnisdesignedinaccordancewiththeprovisionsofArticleof16andDetailedrulesandRegulationsofArticle95ofFOREIGNINVESTMENTBUSINESSINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINA.Thecompanyshouldfillthereturnandturnitovertothelocaltaxauthoritieswithinfourmonthsoffiscalyearend.Thefinancialaccountscertificatepublicaccounts(China)auditsreportandrelatedexplanationshouldbeattached.?根據(jù)《中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法》第十六條及其實施細則第九十五條的規(guī)定，特制定本表，你企業(yè)應(yīng)當(dāng)納稅年度終了后4個月內(nèi)如實填寫本表，報送當(dāng)?shù)囟悇?wù)機關(guān)，并附送財務(wù)會計報表、中國注冊會計師查賬報告及有關(guān)的說明材料。?Zipcode(postcode)郵政編碼Industrytype?行業(yè)Datetradingcommenced?開始生產(chǎn)、經(jīng)營日期?Profitmakingyear?開始獲利年度?Bankaccount?銀行賬號?Netrevenue收入凈額?Deduction扣除額?Taxableincomecalculation?應(yīng)納稅所得額的計算Approvedtaxableincomecalculation?核定應(yīng)納稅所得額的計算?Companyincometaxpayablecalculation?應(yīng)納企業(yè)所得稅額的計算Localincometaxpayablecalculation?應(yīng)納地方所得稅額的計算?Items?項目Netamountofcurrentyearmerchandisesalesorbusinessincome本年銷售(銷貨)或營業(yè)收入凈額?Currentyearoperatingexpense(formerchandisesalesorbusinessincome)本年銷售(銷貨)或營業(yè)成本?Currentyearfinance,administrationandoverheadexpensesrelatingtomerchandisesalesorbusiness?本年度銷售(銷貨)或營業(yè)費用、財務(wù)費用及管理費用Currentyeartaxexpenserelatingtomerchandisesalesorbusinessoperations?本年度銷售(銷貨)或營業(yè)稅金?Deductiontotal扣除額合計Includingentertainmentexpenses?其中：交際應(yīng)酬費?Sal