财会英语辅导热招
您的位置:外语教育网 > 财会英语 > 专业词汇 > 正文

税收报表词汇英汉对照

2008-01-22 11:40   我要纠错 | 打印 | 收藏 | | |

  Withholding Tax Form (代扣所得税表)

  English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表

  Withholding agent's file number 扣缴义务人编码

  Date of filing 填表日期

  Day 日

  Month 月

  Year 年

  Monetary Unit 金额单位

  RMB Yuan 人民币 元

  This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the local tax authorities within seven days after the end of the taxable month.

  根据《中华人民共和国个人所得税法》第九条的规定,制定本表,扣缴义务人应将本月扣缴的税款在次月七日内缴入国库,并向当地税务机关报送本表。

  Withholding agent's name 扣缴义务人名称

  Address 地址

  Telephone Number 电话

  Tax payer's name 纳税义务人姓名

  Tax payer's file number 纳税人编码

  Unit's name and Address 工作单位及地址

  Categories of income 所得项目

  Income period 所得时间

  Revenue 收入额

  Renminbi (RMB) 人民币

  Foreign currency 外币

  Name of currency 货币名称

  Amount 金额

  Exchange rate 外汇牌价

  Renminbi (RMB)converted into 折合人民币

  Total 人民币合计

  Deductions 减费用额

  Taxable Income 应纳税所得额

  Tax rate 税率

  Quick calculation deduction 速算扣除数

  Amount of tax withheld 扣缴所得税额

  Tax certificate number 完税证字号

  Date of tax payment 纳税日期

  In case the tax certificate is filled out by withholding agent, this return should be submitted together with 如果由扣缴义务人填写完税证,应在送此表时附完税证副联——份

  Withholding total amount yuan 合计扣缴金额——元

  Declaration by Withholding agent 扣缴义务人声明

  I declare that the return is filled out in accordance with the INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA, and I believe that the Statements contained in this return are true, correct and complete.

  我声明:此扣缴申报报表是根据《中华人民共和国个人所得税法》的规定填报的,我确信它是真实的,可靠的,完整的。

  Signature 签字

  General Accountant (signature) 会计主管人签字

  Responsible officer (signature) 负责人签字

  Withholding agent (seal) 扣缴单位(或个人)盖章

  For official use 由以下税务机关填写

  Value Added Tax Payable Statement (应交增值税明细表)

  English Language Word or Term Chinese Language Word or Term Name of enterprise 编制单位

  Items 项目

  Line No. 行次

  Current Month 本月数

  Current Year Cumulative Amount 年末累计数

  Amount not yet deducted at beginning of year (represented by a "-" sign) 年初未抵扣数(用"-"反映)

  VAT on sales

  销项税额

  VAT Refund for exported goods 出口退税

  Amount transferred out from VAT on purchase 进项税额转出数

  Transfer out overpaid VAT 转出多交增值税

  VAT on purchase 进项税额

  VAT Paid 已交税金

  Tax reduced and exempted减免税款

  VAT payable on domestic sales offset against VAT on purchase for export sales 出口抵减内销产品应纳税额

  Transfer out unpaid VAT 转出未交增值税

  Amount not deducted at end of period (represented by a "-" sign)期末未抵扣数(用"-"号反映)

  VAT unpaid 未交增值税

  Amount unpaid at beginning of year (amount overpaid represented by a "-" sign) 年初未交数(多交数以"-"号反映)

  Amount transfer in at current period (amount overpaid represented by a "-" sign) 本期转入数(多交数以"-"号反映)

  Amount paid at current period 本期已交数

  Amount unpaid at end of period (amount overpaid represented by a "-" sign) 期末未交数(多交数以"-"号反映)

  Head of unit 单位负责人

  Finance employee in charge 财务负责人

  Double-check 复核

  Prepared by 制表

  Enterprise Income Tax - Annual Tax Return (企业所得税年度申报表)

  English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax Return 企业所得税年度纳税申报表

  Taxation period 税款所属时间

  Monetary Unit 金额单位

  Taxpayer's registration number 纳税人识别号

  Taxpayer's Name 纳税人名称

  Taxpayer's Address 纳税人地址

  Zip code (postcode) 邮政编码

  Type of business 登记注册类型

  Industry type 行业

  Taxpayer's bank 纳税人开户银行

  Bank account number 账号

  Gross revenue 收入总额

  Line No. 行次

  Items 项目

  Business income 销售(营业)收入

  Less: Sales return 减:销售退回

  Depreciation allowance 折扣与折让

  Net operating revenue 销售(营业)收入净额

  Amount of exempt income included 其中:免税的销售(营业)收入

  Income from royalties 特许权使用费收益

  Investment income 投资收益

  Net income in investment transfer 投资转让净收益

  Rental net income 租赁净收益

  Exchange net income 汇兑净收益

  Net income from asset/inventory surplus 资产盘盈净收益

  Subsidy income 补贴收入

  Other income 其他收入

  Final. total income 收入总额合计

  Operating expenses 销售(营业)成本

  Sales tax 销售税金及附加

  Total period expenses 期间费用合计

  Deduction items 扣除项目

  Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中:工资薪金 职工福利费、职工工会经费、职工教育经费

  Depreciation of fixed assets 固定资产折旧

  Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销

  Research and development expenses 研究开发费用

  Net interest expense 利息净支出

  Exchange net loss 汇兑净损失

  Rental net expense 租金净支出

  Head office administrative expense 上缴总机构管理费

  Entertainment expenses 业务招待费

  Taxation expense 税金

  Loss on bad debts 坏账损失

  Additional bad debts provision for prior year 增提的坏账准备金

  Net loss due to inventory shortage, spoilage and obsolescence 资产盘亏、毁损和报废净损失

  Net loss in investment transfer 投资转让净损失

  National insurance payment 社会保险缴款

  Workers insurance expense 劳动保护费

  Advertising expenditure 广告支出

  Donations Contributed 捐赠支出

  Auditing, consulting and litigation expenses 审计、咨询、诉讼费

  Travelling expenses 差旅费

  Conference expenses 会议费

  Transportation, packing, handling and insurance exhibition expense on sales 运输、装卸、包装、保险展览等销售费用

  Bankruptcy compensation cost 矿产资源补偿费

  Other deductible expense items 其他扣除费用项目

  Taxable income calculation 应纳税所得额的计算

  Income before tax adjustment 纳税调整前所得

  Plus: Adjustment for additional tax payment 加:纳税调整增加额

  Including salary bonus tax adjustment Adjustment to tax payment for employee benefits , employee labor union dues, employee education expense.

  其中:工资薪金纳税调整额职工福利费、职工工会经费和职工教育经费的纳税调整额

  Interest expense tax payment adjustment amount 利息支出纳税调整额

  Entertainment expenses tax adjustment amount 业务招待费纳税调整额

  Advertising expenditure tax payment adjustment amount 广告支出纳税调整额

  Tax adjustment for contribution expenditure 赞助支出纳税调整额

  Donations Contributed Tax Adjustment 捐赠支出纳税调整额

  Tax adjustment for depreciation and amortisation expenditure 折旧、摊销支出纳税调整额

  Loss on bad debts tax payment adjustment amount 坏账损失纳税调整额

  Provision for bad debts tax payment adjustment amount 坏账准备纳税调整额

  Penalties paid for late late tax payment 罚款、罚金或滞纳金

  Inventory revaluation reserve 存货跌价准备

  Short term investments depreciation reserve 短期投资跌价准备

  Long term investments depreciation reserve 长期投资减值准备

  Plus other taxable items adjustment 其他纳税调整增加项目

  Less: Deduction for tax adjustment 减:纳税调整减少额

  Including research and development expenses 其中:研究开发费用附加扣除额

  Other tax deductible items 其他纳税调整减少项目

  After tax adjusted income 纳税调整后所得

  Less: Prior year deficiency 减:弥补以前年度亏损

  Less: tax-exempt income 减:免税所得

  Including government loan interest income 其中:国债利息所得

  Tax free income subsidy 免税的补贴收入

  Tax free investment income 免于补税的投资收益

  Tax free technology transfer income 免税的技术转让收益

  Other tax free income 其他免税所得

  Taxable Income 应纳税所得额

  Applicable tax rate 适用税率

  Income tax payable 应缴所得税额

  Less: amount overpaid at beginning of period 减:期初多缴所得税额

  Prepaid income tax 已预缴的所得税额

  Tax allowance for domestic investment 应补税的境内投资收益的抵免税额

  Tax allowance for foreign investment 应补税的境外投资收益的抵免税额

  Approved income tax reduction 经批准减免的所得税额

  Taxpayer's representative's seal 纳税人代表签章

  Taxpayer's unit's seal 纳税人单位公章

  Date 日期

  Agent's company seal 代理申报中介机构签章

  Responsible person 经办人

  Registered number of responsible person 经办人执业证件号码

  Completed by tax authority 以下由税务机关填写

  Date return receive 受理申报日期

  Person approving 审核人

  Date of approval 审核日期

  Tax Authority's Seal 受理申报税务机关公章

  Excise tax, tax return 营业税纳税申报表

  Date of filing 填表日期

  Taxpayer's registration number 纳税人识别号

  Renminbi (yuan,jiao,fen) 元(列至角分)

  Taxpayer's Name 纳税人名称

  Taxation period 税款所属时间

  Tax Items 税目

  Operating items 经营项目

  Turnover 营业额

  Total Income 全部收入

  Tax exempt items 不征税项目

  Abatement item 减除项目

  Tax reduced items 减免税项目

  Turnover tax payable 应税营业额

  Current Period 本期

  Tax amount payable 应纳税额

  Less tax paid 减免税额

  If this return is filled by tax payer, the following should be completed by that tax payer. 如纳税人填报,由纳税人填写以下各栏

  General Accountant (seal) 会计主管(签章)

  Tax payer (seal) 纳税人(公章)

  If this return is filled by an authorized agent, following should be completed by that agent. 如委托代理人填报,由代理人填写以下各栏

  Agent's Name 代理人名称

  Address 地址

  Agent's seal 代理人(公章)

  Completed by tax authority 以下由税务机关填写

  Received by tax authority 收到申报表日期

  Received by 接收人

  Tax return for stamp tax 印花税纳税申报表

  Taxpayer's registration number 纳税人识别号

  Taxpayer's Name 纳税人名称

  Taxation period 税款所属时间

  Tax payment receipt 应税凭证名称

  Number of units 件数

  Applicable tax rate 适用税率

  Amount tax paid 已纳税额

  Stamp purchases information 购花贴情况

  Stamps on hand at beginning of period 上期结存

  Current period purchases 本期购进

  Current period use 本期贴花

  Current Period balance 本期结存

  If this return if filled by a tax payer, the following should be completed by that tax payer. 如纳税人填报,由纳税人填写以下各栏

  General Accountant (seal) 会计主管(签章)

  Tax payer (seal) 纳税人(公章)

  If this return is filled by an authorized

  agent .the following should be completed by that agent

  如委托代理人填报,由代理人填写以下各栏

  Agent's Name 代理人名称

  Agent's address 代理人地址

  Agent's seal 代理人(公章)

  Completed by tax authority 以下由税务机关填写

  Received by tax authority 收到申报表日期

  Annual Income Tax return for Foreign Companies 外商投资企业和外国企业年度所得税申报表

  Tax year 纳税年度

  This return is designed in accordance with the provisions of Article of 16 and Detailed rules and Regulations of Article 95 of FOREIGN INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The company should fill the return and turn it over to the local tax authorities within four months of fiscal year end. The financial accounts certificate public accounts (China) audits report and related explanation should be attached.

  根据《中华人民共和国外商投资企业和外国企业所得税法》第十六条及其实施细则第九十五条的规定,特制定本表,你企业应当纳税年度终了后4个月内如实填写本表,报送当地税务机关,并附送财务会计报表、中国注册会计师查账报告及有关的说明材料。

  Zip code (postcode) 邮政编码

  Industry type 行业

  Date trading commenced 开始生产、经营日期

  Profit making year 开始获利年度

  Bank account 银行账号

  Net revenue 收入净额

  Deduction 扣除额

  Taxable income calculation 应纳税所得额的计算

  Approved taxable income calculation 核定应纳税所得额的计算

  Company income tax payable calculation 应纳企业所得税额的计算

  Local income tax payable calculation 应纳地方所得税额的计算

  Items 项目

  Net amount of current year merchandise sales or business income本年销售(销货)或营业收入净额

  Current year operating expense (for merchandise sales or business

  income) 本年销售(销货)或营业成本

  Current year finance, administration and overhead expenses relating to merchandise sales or business 本年度销售(销货)或营业费用、财务费用及管理费用

  Current year tax expense relating to merchandise sales or business operations 本年度销售(销货)或营业税金

  Deduction total 扣除额合计

  Including entertainment expenses 其中:交际应酬费

  Salary and welfare fund expense 工资、福利费

  Rental expense 租金支出

  Royalty 特许权使用费

  Interest expense 利息支出

  Depreciation expense 折旧费

  Current year profit (or loss) from merchandise sales or business本年销售(销货)或营业利润(亏损)额

  Other business profit (or loss) amount in current year 本年其他业务利润(亏损)额

  Net amount of current year non-operating income and expense本年营业外收支净额

  Taxable Income 应纳税所得额

  Current year total income 本年收入总额

  Taxable Income 应纳税所得额

  Tax rate % 税率%

  Company income tax payable 应纳企业所得税额

  Less amount of company tax paid 减免企业所得税额

  Local income tax payable 应纳地方所得税额

  Less amount of local tax paid 减免地方所得税额

  Prepaid tax for year 全年预缴税额

  Foreign tax credits 外国税额扣除

  Amount shown in account books 账载金额

  Explanatory comment 备注

  Authorized agent 授权代理人

  If you have entrusted a agent. Please fill in the following. To deal with all tax issues, we now authorize _____ (address) to be agent of our company, and any correspondence related to statement is considered reasonable to be sent to this agent.如果你已委托代理申报人,请填写下列资料。为代理一切税务事宜现授权______(地址)为本企业的代理申报人,任何与本申报表有关的来往文件都可寄与此人。

  Authorized signature 授权人签字

  Statement 声明:

  I declare that this return is filled out in accordance with FOREIGN INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. I believe that this return is true, correct and complete.我声明:此纳税申报表是根据《中华人民共和国外商投资企业和外国企业所得税法》规定填报的,我确信它是真实的、可靠的、完整的。

  Person making statement 声明人

  General Accountant (signature) 会计主管人签字

  Agent's signature 代理申报人签字

  Company seal 企业盖章

  Date received by tax authority 收到日期

  Date of approval 审核日期

  Approved Memo 审核记录

  Seal of tax authority 主管税务机关盖章

  Signature of tax officer in charge 主管税务官员签字

  上一篇:  会计账目英语用语

  下一篇:  新会计准则中英对照

相关资讯:
网站导航:
 四六级 指南 动态 经验 试题 资料  托福 指南 动态 经验 留学 备考
 雅思 指南 动态 机经 经验 辅导  公共英语 指南 动态 备考 试题 辅导
 日语 就业 辅导 留学 考试 报考  法语 资料 文化 考试 留学 辅导
 韩语 入门 口语 阅读 留学 文化  西语 辅导 资料 考试 留学 风采
基础财会英语
150元/门
系统讲解知识,全面提升水平
财经基础英语
150元/门
中英双语授课,打通学习障碍

外语教育网(www.for68.com)是北京东大正保科技有限公司(CDEL)旗下一家大型外语远程教育网站,正保科技成立于2005年7月,是国内超大型外语远程教育基地,上榜“北京优质教育资源榜”--“百万读者推崇的网络教育机构”。


公司凭借雄厚的师资力量、先进的网络视频多媒体课件技术、严谨细致的教学作风、灵活多样的教学方式,为学员提供完整、优化的外语课程,既打破了传统面授的诸多限制,发挥了网络教育的优势,也兼顾面授的答疑与互动特点,为我国培养了大量优秀的外语人才。


为了满足学员学习不同语种、不同阶段的学习需求,网站开设了包括考试英语、行业英语、实用口语以及小语种在内的百余门语言学习课程,涵盖英语、日语、韩语、俄语、德语、法语、西班牙语、意大利语、阿拉伯语等主要语种,供学员自由选择。此外,网站还拥有各类外语专业信息和考试信息20余万条,是广大学员了解外语类考试最新政策、动态及参加各语种培训的优质网站。


北京东大正保科技有限公司成立于2000年,是一家具备网络教育资质、经教育部批准开展远程教育的专业公司,为北京市高新技术企业、中国十大教育集团、联合国教科文组织技术与职业教育培训在中国的唯一试点项目。


公司下属13家行业远程教育网站,业务涵盖了会计、法律、医学、建设、自考、成考、考研、中小学、外语、信息技术、汉语言教学等诸多领域,拥有办公面积8000多平米,员工近千人,公司年招生规模达270万人。由于正保远程教育(China Distance Education Holdings Ltd., CDEL)在中国互联网远程教育行业内的绝对优势和强大影响力,正保教育模式一直被广大投资人所追捧。2008年7月30日,公司在美国纽约证券交易所正式挂牌上市(股票交易代码:DL),是2008年唯一一家在美国纽交所上市的专业从事互联网远程教育的中国企业。


版权声明
   1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。
  本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、本网站欢迎积极投稿
  4、联系方式:
编辑信箱:for68@chinaacc.com
电话:010-82319999-2371