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很多税法相关的专业术语都是从英语直接翻译过来的，如果能够记住与该专业术语相关的英语词汇，能够更好地帮你理解税法的专业术语，今天，吾爱会计就为大家分享一些税法的英语专业词汇，希望能够对大家有所帮助。
| 1 | State administration for taxation | *税务总局 |
| 2 | Local taxation bureau | 地方税务局 |
| 3 | Business tax | 营业税 |
| 4 | Individual income tax | 个人所得税 |
| 5 | Income tax for enterprises | 企业所得说 |
| 6 | Tax returns filing | 纳税申报 |
| 7 | Taxes payable | 应交税金 |
| 8 | The assessable period for payment | 纳税期限 |
| 9 | The timing of tax liablility arising | 纳税义务发生时间 |
| 10 | Consolidate reporting | 合并申报 |
| 11 | The local competent tax unthority | 当地主管税务机关 |
| 12 | The outbound business activity | 外出经营活动 |
| 13 | Tax inspection report | 纳税检查报告 |
| 14 | Tax avoidance | 避税 |
| 15 | Tax evasion | 逃税 |
| 16 | Tax base | 税基 |
| 17 | Refund after collection | 先征后退 |
| 18 | Withhold and remit tax | 代扣代缴 |
| 19 | Collect and remit tax | 代收代缴 |
| 20 | Income from authors remuneration | 稿酬所得 |
| 21 | Income from remuneration for personal service | 劳务报酬所得 |
| 22 | Income from lease of property | 财产租赁所得 |
| 23 | Income from transfer of property | 财产转让所得 |
| 24 | Contingent income | 偶然所得 |
| 25 | Resident | 居民 |
| 26 | Non-resident | 非居民 |
| 27 | Tax year | 纳税年度 |
| 28 | Temporary trips out of | 临时离境 |
| 29 | Flat rate | 比例税率 |
| 30 | Withholding income tax | 预提税 |
| 31 | Withholding at source | 源泉扣缴 |
| 32 | State treasury | 国库 |
| 33 | Tax preference | 税收优惠 |
| 34 | The first profit-making year | *个获利年度 |
| 35 | Refund of the income tax paid on the reinvested amount | 再投资退税 |
| 36 | Export-oriented enterprise | 出口型企业 |
| 37 | Technologically advanced enterprise | 先进技术企业 |
Paragraph 1
| 1 | Provisional | 临时的；暂行的；暂定的 |
| 2 | Value added tax | 增值税，缩写为VAT |
| 3 | Engage in | 从事于；参加 |
| 4 | Repairs and replacement services | 修理修配劳务 |
| 5 | Territory | 领土；领域；范围 |
| 6 | Taxpayer | 纳税人 |
| 7 | Account for | 对…负有责任；说明…原因 |
Paragraph 2
| 1 | Output tax | 销项税额 |
| 2 | Input tax | 进项税额 |
| 3 | Consideration | 对价 |
| 4 | Charges | 费用 |
| 5 | Prevail in | 盛行 |
| 6 | Purchasing goods | 购进货物 |
| 7 | Taxable services | 应税劳务 |
Paragraph 3
| 1 | welfare | 福利 |
| 2 | Work-in-process | 半成品，通常简写为WIP |
| 3 | Small-scale | 小规模 |
| 4 | exempt | （形容词）被免除的；被豁免的 （动词）免除；豁免 |
| 5 | Levy | （名词和动词）征收（税等） |
| 6 | Threshold | 门槛；临界值；入口 |
| 7 | Ministry of finance | 财政部 |
| 8 | VAT assessable period | 增值税的纳税期限 |
| 9 | Magnitude | 大小；量级 |
| 10 | Monthly return | 每月申报单 |
Topic 02：provisinal regulations of the people’s republic of china on business tax 营业税
Paragraph 1
Paragraph 1
| 1 | Provisional | 临时的；暂时的；暂定的 |
| 2 | Business tax | 营业税 |
| 3 | Taxpayer | 纳税人 |
| 4 | Tax item | 税目 |
| 5 | Turnover | 营业额 |
| 6 | Convert into | 折合；把…转化成；使转变 |
Paragraph 2
| 1 | Consideration | 对价 |
| 2 | Other charges | 其他费用，在此处上下文中意为“价外费用” |
| 3 | Tax exempt | 免税的 |
| 4 | Tax reduced | 减税的 |
| 5 | Proceeds | 实收款项；收入，收益 |
| 6 | Competent Competent authority |
胜任的；有能力的 （法律术语）主管当局；主管部门 |
| 7 | Magnitude | 大小；量级 |
| 8 | Transaction-by-transaction | 逐笔交易的 |
Topic 03：individual income tax law of the people’s republic of china 个人所得税
Paragraph 1
Paragraph 1
| 1 | Individual income tax | 个人所得税 |
| 2 | Wage | 工资 |
| 3 | Salary | 薪金 |
| 4 | Private industrial commercial households | 个体工商户 |
| 5 | Contracting | 承包的 |
| 6 | Remuneration Authors’ remuneration |
报酬 稿酬 |
| 7 | Royalties | 特许权使用费 |
| 8 | Dividend | 股息 |
| 9 | Bonus | 红利 |
| 10 | Progressive tax rate | 累进税率 |
| 11 | Flat tax rate | 比例税率 |
Paragraph 2
| 1 | Reminder | （名词）剩余物；其余的人 |
| 2 | Occasional income | 偶然所得 |
| 3 | Donate | （动词）捐赠；捐献 |
| 4 | Public welfare | 公共福利，社会福利 |
| 5 | Domicile | （名词）住宅；*居住地 （动词）使定居；居住 |
| 6 | Territory | 领土，领域；范围；地域 |
| 7 | Withholding agent | 扣缴义务人 |
| 8 | Tax payment declaration | 纳税申报 |
| 9 | Withholding declaration | 扣缴申报 |
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