CPA《税法》英语词汇大纲二
作者:
2014-07-28 21:21
| 101 | 纳税期限 | Tax payment deadline |
| 102 | 税率 | Tax rate |
| 103 | 减税 | Tax reduction |
| 104 | 退税 | Tax refund |
| 105 | 税收附加 | Tax surcharge |
| 106 | 起征点 | Tax threshold |
| 107 | 计税价格 | Tax value/Taxable price |
| 108 | 减免税额 | Tax amount deducted |
| 109 | 应税所得 | Taxable income |
| 110 | 应税项目 | Taxable item |
| 111 | 纳税期间 | Taxable period |
| 112 | 对股息征税 | Taxation of dividends |
| 113 | 免税收入 | Tax-exempt income |
| 114 | 免税税目 | Tax-exempt item |
| 115 | 免税利润 | Tax-exempt profit |
| 116 | 含税价格 | Tax-included price |
| 117 | 纳税人 | Taxpayer |
| 118 | 土地使用税 | Urban land-use tax |
| 119 | 增值税 | Value added tax(VAT) |
| 120 | 土地增值税 | Value-added tax on land/Land appreciation tax |
| 121 | 增值税减免 | VAT exemption or reduction |
| 122 | 车船税 | Vehicle and vessel tax |
| 123 | 车辆购置税 | Vehicle purchase tax |
| 124 | 扣缴义务人 | Withholding agent |
| 125 | 代扣代缴税款 | Withholding and remitting tax |
| 126 | 预提所得税 | Withholding income tax |
| 127 | 零税率 | Zero tax rate |