稅務報表詞匯中英對照表.docx

選取日期Eastarsoft北京易達偉業(yè)2009-6-12稅務報表詞匯中英對照表Withholding Tax Form （代扣所得稅表）English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣繳個人所得稅報告表Withholding agents file number 扣繳義務人編碼Date of filing 填表日期Day 日Month 月Year 年Monetary Unit 金額單位RMB Yuan 人民幣 元This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLES 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，扣繳義務人應將本月扣繳的稅款在次月七日內繳入國庫，并向當?shù)囟悇諜C關報送本表。Withholding agents name 扣繳義務人名稱Address 地址Telephone Number 電話Tax payers name 納稅義務人姓名Tax payers file number 納稅人編碼Units name and Address 工作單位及地址Categories of income 所得項目Income period 所得時間Revenue 收入額Renminbi （RMB） 人民幣Foreign currency 外幣Name of currency 貨幣名稱Amount 金額Exchange rate 外匯牌價Renminbi （RMB）converted into 折合人民幣Total 人民幣合計Deductions 減費用額Taxable Income 應納稅所得額Tax rate 稅率Quick calculation deduction 速算扣除數(shù)Amount of tax withheld 扣繳所得稅額Tax certificate number 完稅證字號Date of tax payment 納稅日期In case the tax certificate is filled out by withholding agent, this return should be submitted together with 如果由扣繳義務人填寫完稅證，應在送此表時附完稅證副聯(lián)份Withholding total amount yuan 合計扣繳金額元Declaration by Withholding agent 扣繳義務人聲明I declare that the return is filled out in accordance with the INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA, and I believe that the Statements contained in this return are true, correct and complete.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，完整的。Signature 簽字General Accountant （signature） 會計主管人簽字Responsible officer （signature） 負責人簽字Withholding agent （seal） 扣繳單位（或個人）蓋章For official use 由以下稅務機關填寫Value Added Tax Payable Statement （應交增值稅明細表）English Language Word or Term Chinese Language Word or Term Name of enterprise 編制單位Items 項目Line No. 行次Current Month 本月數(shù)Current Year Cumulative Amount 年末累計數(shù)Amount not yet deducted at beginning of year （represented by a - sign） 年初未抵扣數(shù)（用-反映）VAT on sales銷項稅額VAT Refund for exported goods 出口退稅Amount transferred out from VAT on purchase 進項稅額轉出數(shù)Transfer out overpaid VAT 轉出多交增值稅VAT on purchase 進項稅額VAT Paid 已交稅金Tax reduced and exempted減免稅款VAT payable on domestic sales offset against VAT on purchase for export sales 出口抵減內銷產品應納稅額Transfer out unpaid VAT 轉出未交增值稅Amount not deducted at end of period （represented by a - sign）期末未抵扣數(shù)（用-號反映）VAT unpaid 未交增值稅Amount unpaid at beginning of year （amount overpaid represented by a - sign） 年初未交數(shù)（多交數(shù)以-號反映）Amount transfer in at current period （amount overpaid represented by a - sign） 本期轉入數(shù)（多交數(shù)以-號反映）Amount paid at current period 本期已交數(shù)Amount unpaid at end of period （amount overpaid represented by a - sign） 期末未交數(shù)（多交數(shù)以-號反映）Head of unit 單位負責人Finance employee in charge 財務負責人Double-check 復核Prepared by 制表Enterprise Income Tax - Annual Tax Return （企業(yè)所得稅年度申報表）English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax Return 企業(yè)所得稅年度納稅申報表Taxation period 稅款所屬時間Monetary Unit 金額單位Taxpayers registration number 納稅人識別號Taxpayers Name 納稅人名稱Taxpayers Address 納稅人地址Zip code （postcode） 郵政編碼Type of business 登記注冊類型Industry type 行業(yè)Taxpayers bank 納稅人開戶銀行Bank account number 賬號Gross revenue 收入總額Line No. 行次Items 項目Business income 銷售（營業(yè)）收入Less： Sales return 減：銷售退回Depreciation allowance 折扣與折讓Net operating revenue 銷售（營業(yè)）收入凈額Amount of exempt income included 其中：免稅的銷售（營業(yè)）收入Income from royalties 特許權使用費收益Investment income 投資收益Net income in investment transfer 投資轉讓凈收益Rental net income 租賃凈收益Exchange net income 匯兌凈收益Net income from asset/inventory surplus 資產盤盈凈收益Subsidy income 補貼收入Other income 其他收入Final. total income 收入總額合計Operating expenses 銷售（營業(yè)）成本Sales tax 銷售稅金及附加Total period expenses 期間費用合計Deduction items 扣除項目Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 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Depreciation of fixed assets 固定資產折舊Amortisation on intangible assets and deferred assets 無形資產、遞延資產攤銷Research and development expenses 研究開發(fā)費用Net interest expense 利息凈支出Exchange net loss 匯兌凈損失Rental net expense 租金凈支出Head office administrative expense 上繳總機構管理費Entertainment expenses 業(yè)務招待費Taxation expense 稅金Loss on bad debts 壞賬損失Additional bad debts provision for prior year 增提的壞賬準備金Net loss due to inventory shortage, spoilage and obsolescence 資產盤虧、毀損和報廢凈損失Net loss in investment transfer 投資轉讓凈損失National insurance payment 社會保險繳款Workers insurance expense 勞動保護費Advertising expenditure 廣告支出Donations Contributed 捐贈支出Auditing, consulting and litigation expenses 審計、咨詢、訴訟費Travelling expenses 差旅費Conference expenses 會議費Transportation, packing, handling and insurance exhibition expense on sales 運輸、裝卸、包裝、保險展覽等銷售費用Bankruptcy compensation cost 礦產資源補償費Other deductible expense items 其他扣除費用項目Taxable income calculation 應納稅所得額的計算Income before tax adjustment 納稅調整前所得Plus： Adjustment for additional tax payment 加：納稅調整增加額Including salary bonus tax adjustment Adjustment to tax payment for employee benefits , employee labor union dues, employee education expense.其中：工資薪金納稅調整額職工福利費、職工工會經(jīng)費和職工教育經(jīng)費的納稅調整額Interest expense tax payment adjustment amount 利息支出納稅調整額Entertainment expenses tax adjustment amount 業(yè)務招待費納稅調整額Advertising expenditure tax payment adjustment amount 廣告支出納稅調整額Tax adjustment for contribution expenditure 贊助支出納稅調整額Donations Contributed Tax Adjustment 捐贈支出納稅調整額Tax adjustment for depreciation and amortisation expenditure 折舊、攤銷支出納稅調整額Loss on bad debts tax payment adjustment amount 壞賬損失納稅調整額Provision for bad debts tax payment adjustment amount 壞賬準備納稅調整額Penalties paid for late late tax payment 罰款、罰金或滯納金Inventory revaluation reserve 存貨跌價準備Short term investments depreciation reserve 短期投資跌價準備Long term investments depreciation reserve 長期投資減值準備Plus other taxable items adjustment 其他納稅調整增加項目Less： Deduction for tax adjustment 減：納稅調整減少額Including research and development expenses 其中：研究開發(fā)費用附加扣除額Other tax deductible items 其他納稅調整減少項目After tax adjusted income 納稅調整后所得Less： Prior year deficiency 減：彌補以前年度虧損Less： tax-exempt income 減：免稅所得Including government loan interest income 其中：國債利息所得Tax free income subsidy 免稅的補貼收入Tax free investment income 免于補稅的投資收益Tax free technology transfer income 免稅的技術轉讓收益Other tax free income 其他免稅所得Taxable Income 應納稅所得額Applicable tax rate 適用稅率Income tax payable 應繳所得稅額Less： amount overpaid at beginning of period 減：期初多繳所得稅額Prepaid income tax 已預繳的所得稅額Tax allowance for domestic investment 應補稅的境內投資收益的抵免稅額Tax allowance for foreign investment 應補稅的境外投資收益的抵免稅額Approved income tax reduction 經(jīng)批準減免的所得稅額Taxpayers representatives seal 納稅人代表簽章Taxpayers units seal 納稅人單位公章Date 日期Agents company seal 代理申報中介機構簽章Responsible person 經(jīng)辦人Registered number of responsible person 經(jīng)辦人執(zhí)業(yè)證件號碼Completed by tax authority 以下由稅務機關填寫Date return receive 受理申報日期Person approving 審核人Date of approval 審核日期Tax Authoritys Seal 受理申報稅務機關公章Excise tax, tax return 營業(yè)稅納稅申報表Date of filing 填表日期Taxpayers registration number 納稅人識別號Renminbi （yuan,jiao,fen） 元（列至角分）Taxpayers Name 納稅人名稱Taxation period 稅款所屬時間Tax Items 稅目Operating items 經(jīng)營項目Turnover 營業(yè)額Total Income 全部收入Tax exempt items 不征稅項目Abatement item 減除項目Tax reduced items 減免稅項目Turnover tax payable 應稅營業(yè)額Current Period 本期Tax amount payable 應納稅額Less tax paid 減免稅額If this return is filled by tax payer, the following should be completed by that tax payer. 如納稅人填報，由納稅人填寫以下各欄General Accountant （seal） 會計主管（簽章）Tax payer （seal） 納稅人（公章）If this return is filled by an authorized agent, following should be completed by that agent. 如委托代理人填報，由代理人填寫以下各欄Agents Name 代理人名稱Address 地址Agents seal 代理人（公章）Completed by tax authority 以下由稅務機關填寫Received by tax authority 收到申報表日期Received by 接收人Tax return for stamp tax 印花稅納稅申報表Taxpayers registration number 納稅人識別號Taxpayers Name 納稅人名稱Taxation period 稅款所屬時間Tax payment receipt 應稅憑證名稱Number of units 件數(shù)Applicable tax rate 適用稅率Amount tax paid 已納稅額Stamp purchases information 購花貼情況Stamps on hand at beginning of period 上期結存Current period purchases 本期購進Current period use 本期貼花Current Period balance 本期結存If this return if filled by a tax payer, the following should be completed by that tax payer. 如納稅人填報，由納稅人填寫以下各欄General Accountant （seal） 會計主管（簽章）Tax payer （seal） 納稅人（公章）If this return is filled by an authorizedagent .the following should be completed by that agent如委托代理人填報，由代理人填寫以下各欄Agents Name 代理人名稱Agents address 代理人地址Agents seal 代理人（公章）Completed by tax authority 以下由稅務機關填寫Received by tax authority 收到申報表日期Annual Income Tax return for Foreign Companies 外商投資企業(yè)和外國企業(yè)年度所得稅申報表Tax year 納稅年度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 PEOPLES 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)應當納稅年度終了后4個月內如實填寫本表，報送當?shù)囟悇諜C關，并附送財務會計報表、中國注冊會計師查賬報告及有關的說明材料。Zip code （postcode） 郵政編碼Industry type 行業(yè)Date trading commenced 開始生產、經(jīng)營日期Profit making year 開始獲利年度Bank account 銀行賬號Net revenue 收入凈額Deduction 扣除額Taxable income calculation 應納稅所得額的計算Approved taxable income calculation 核定應納稅所得額的計算Company income tax payable calculation 應納企業(yè)所得稅額的計算Local income tax payable calculation 應納地方所得稅額的計算Items 項目Net amount of current year merchandise sales or business income本年銷售（銷貨）或營業(yè)收入凈額Current year operating expense （for merchandise sales or businessincome） 本年銷售（銷貨）或營業(yè)成本Current year finance, administration and overhead expenses relating to merchandise sales or business 本年度銷售（銷貨）或營業(yè)費用、財務費用及管理費用Current year tax expense relating to merchandise sales or business operations 本年度銷售（銷貨）或營業(yè)稅金Deduction total 扣除額合計Including entertainment expenses 其中：交際應酬費Salary and welfare fund expense 工資、福利費Rental expense 租金支出Royalty 特許權使用費Interest expense 利息支出Depreciation expense 折舊費Current year profit （or loss） from merchandise sales or business本年銷售（銷貨）或營業(yè)利潤（虧損）額Other business profit （or loss） amount in current year 本年其他業(yè)務利潤（虧損）額Net amount of current year non-operating income and expense本年營業(yè)外收支凈額Taxable Income 應納稅所得額Current year total income 本年收入總額Taxable Income 應納稅所得額Tax rate % 稅率%C