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1、Accession Tax 財產(chǎn)增值稅、財產(chǎn)增益稅Additional Tax 附加稅Admission Tax 入場稅Allowable Tax Credit 稅款可抵免稅;準予扣除稅額Amended Tax Return 修正后稅款申報書Animal Slaughter Tax 動物屠宰稅Annual Income Tax Return 年度所得稅申報表Assessed Tax. 估定稅額Assessment of Tax 稅捐估定Asset Tax 資產(chǎn)稅Back Tax 欠繳稅款;未繳稅額Business Tax (工商)營業(yè)稅;工商稅Capital Tax 資本稅:<美>
2、按資本額稽征;<英>指資本利得稅和資本轉讓稅(縮CTT)<英>資本轉讓稅Capital Transfer Tax 資本轉移稅;資本過戶稅Company Income Tax / Company Tax 公司所得稅Corporate Profit Tax / Corporation Profit Tax 公司利潤稅;公司利得稅Corporate Profits After Taxes <美>公司稅后利潤(額);公司稅后收益(額)Corporate Profits Before Taxes <美>公司稅前利潤(額);公司稅前收益(額)Corporat
3、ion Tax Act <美>公司稅法Corporation Tax Rate 公司稅稅率Deferred Income Tax 遞延所得稅Deferred Income Tax Liability 遞延所得稅負債Deferred Tax 遞延稅額;遞延稅額Development Tax 開發(fā)稅;發(fā)展稅Direct Tax 直接稅Dividend Tax 股利稅;股息稅Earnings After Tax (縮EAT)(納)稅后盈利;(納)稅后收益(額)Earnings Before Interest and Tax (縮EBIT)繳付息稅前收益額;息稅前利潤Effective T
4、ax Rate 實際稅率Employment Tax 就業(yè)稅;職業(yè)稅;雇用稅Entertainment Tax 娛樂稅;筵席捐Estate Tax 遺產(chǎn)稅Estimated Income Tax Payable 估計應付所得稅;預估應付所得稅Estimated Tax 估計稅金Exchange Tax 外匯稅Excise Tax 國內稅;國內貨物稅營業(yè)稅;執(zhí)照稅Export Tax 出口稅Export Tax Relief 出口稅額減免Factory Payroll Taxes 工廠工薪稅Factory Tax 產(chǎn)品出廠稅Fine for Tax Overdue 稅款滯納金Fine on Ta
5、x Makeup 補稅罰款Franchise Tax 特許經(jīng)營稅;專營稅Free of Income Tax (縮f.i.t.)<美>免付所得稅Import Tax 進口稅Income Before Interest and Tax 利息前和稅前收益Income After Taxes 稅后收益;稅后利潤Income Tax (縮IT)所得稅Income Tax Benefit 所得稅可退稅款Income Tax Credit 所得稅稅額抵免Income Tax Deductions 所得稅扣款;所得稅減除額Income Tax Exemption 所得稅免除額Income Tax
6、 Expense 所得稅費用Income Tax Law 所得稅法Income Tax Liability 所得稅負債Income Tax on Enterprises 企業(yè)所得稅Income Tax Payable 應付所得稅Income Tax Prepaid 預交所得稅Income Tax Rate 所得稅率Income Tax Return 所得稅申報表Income Tax Surcharge 所得附加稅Income Tax Withholding 所得稅代扣Increment Tax;Tax on Value Added 增值稅Individual Income Tax Return
7、 個人所得稅申報表Individual Tax 個人稅Inheritance Tax <美>繼承稅;遺產(chǎn)稅;遺產(chǎn)繼承稅Investment Tax Credit (縮ITC/I.T.C.)<美>投資稅款減除額;投資稅款寬減額;投資減稅額Liability for Payroll Taxes 應付工薪稅Local Tax / Rates 地方稅Luxury Tax 奢侈(品)稅Marginal Tax Rate 邊際稅率Notice of Tax Payment 繳稅通知;納稅通知書Nuisance Tax <美>繁雜捐稅;小額消費品稅Payroll Tax
8、工薪稅;工資稅;<美>工薪稅Payroll Tax Expense 工薪稅支出;工資稅支出Payroll Tax Return 工薪所得稅申報書;工資所得稅申報書Personal Income Tax 個人所得稅Personal Income Tax Exemption 個人所得稅免除Personal Tax 對人稅;個人稅;直接稅Prepaid Tax 預付稅捐Pretax Earnings 稅前收益;稅前盈余;稅前盈利Pretax Income 稅前收入;稅前收益;稅前所得Pretax Profit 稅前利潤Product Tax 產(chǎn)品稅Production Tax 產(chǎn)品稅;生
9、產(chǎn)稅Profit Tax 利得稅;利潤稅Progressive Income Tax 累進所得稅;累退所得稅Progressive Income Tax rate 累進所得稅率Progressive Tax 累進稅Progressive Tax Rate 累進稅率Property Tax 財產(chǎn)稅Property Tax Payable 應付財產(chǎn)稅Property Transfer Tax 財產(chǎn)轉讓稅Rate of Taxation;Tax Rate 稅率Reserve for Taxes 稅捐準備(金)納稅準備(金)Retail Taxes 零售稅Sales Tax 銷售稅;營業(yè)稅Tax Ac
10、countant 稅務會計師Tax Accounting 稅務會計Tax Accrual Workpaper 應計稅金計算表Tax Accruals 應計稅金;應計稅款Tax Accrued / Accrued Taxes 應計稅收Tax Administration 稅務管理Tax Audit 稅務審計;稅務稽核Tax Authority 稅務當局Tax Benefit <美>納稅利益Tax Benefit Deferred 遞延稅款抵免Tax Bracket 稅(收等)級;稅別;稅階;稅檔Tax Collector 收稅員Tax Credits <美>稅款扣除數(shù);稅
11、款減除數(shù)Tax Deductible Expense 稅收可減費用Tax Deductions <美>課稅所得額扣除數(shù)Tax Due (到期)應付稅款Tax Evasion 逃稅;漏稅;偷稅Tax Exemption / Exemption of Tax/ Tax Free 免稅(額)Tax Law 稅法Tax Liability 納稅義務Tax Loss 納稅損失;稅損Tax on Capital Profit 資本利得稅;資本利潤稅Tax on Dividends 股息稅;紅利稅Tax Payment 支付稅款;納稅Tax Penalty 稅務罰款Tax Rate Reduct
12、ion 降低稅率Tax Rebate (出口)退稅Tax Refund 退還稅款Tax Return 稅款申報書;納稅申報表Tax Savings 稅金節(jié)約額Tax Withheld 扣繳稅款;已預扣稅款Tax Year 課稅年度;納稅年度Taxable 可征稅的;應納稅的Taxable Earnings 應稅收入Taxable Income (縮TI)可征稅收入(額);應(課)稅所得(額);應(課)稅收益(額)Taxable Profit 應(課)稅利潤Taxation Guideline 稅務方針;稅務指南Taxes Payable 應繳稅金,應付稅款Tax-exempt Income 免
13、稅收入;免稅收益;免稅所得Tax-free Profit 免稅利潤Taxpayer 納稅人Transaction Tax 交易稅;流通稅Transfer Tax 轉讓稅;過戶稅交易稅Turnover Tax 周轉稅;交易稅Undistributed Taxable Income 未分配課稅所得;未分配應稅收益Untaxed Income 未納稅所得;未上稅收益Use Tax 使用稅Value Added Tax (縮VAT)增值稅Wage Bracket Withholding Table 工新階層扣稅表Withholding Income Tax <美>預扣所得稅;代扣所得稅Wi
14、thholding of Tax at Source 從源扣繳稅款Withholding Statement 扣款清單;扣繳憑單Withholding Tax 預扣稅款Withholding Tax Form (代扣所得稅表)English Language Word or Term Chinese Language Word or TermINDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣繳個人所得稅報告表Withholding agent's file number 扣繳義務人編碼Date of filing 填表日期Day 日Month 月Yea
15、r 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 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 authorit
16、ies 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 agent's name 扣繳義務人名稱Address 地址Telephone Number 電話 Tax payer's name 納稅義務人姓名 Tax payer's file number 納稅人編碼 Unit's name
17、 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
18、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 subm
19、itted 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 PEOPLE'S REPUBLIC OF CHINA, and I believe that the
20、 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 us
21、e 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 TermName 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 a
22、t 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
23、160;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(chǎn)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
24、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
25、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 T
26、erm Chinese Language Word or TermIncome 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Taxpayer's registration number 納稅人識別號 Taxpayer's Name 納稅人名稱 Taxpayer's Address 納稅人地址 Zip code (postcode)
27、0; 郵政編碼 Type of business 登記注冊類型 Industry type 行業(yè) Taxpayer's 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 N
28、et 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
29、 asset/inventory surplus 資產(chǎn)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 bene
30、fits. 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(chǎn)折舊Amortisation on intangible assets and deferred assets 無形資產(chǎn)、遞延資產(chǎn)攤銷 Research and development expenses 研究開發(fā)費用 Net interest expense 利息凈支出 Exch
31、ange 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
32、to inventory shortage, spoilage and obsolescence 資產(chǎn)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 litigati
33、on 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(chǎn)資源補償費 Other deductible expense items 其他扣除費用項目Taxable income calculation 應
34、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 adjustmentAdjustment 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
35、 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 Adjus
36、tment 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 Invent
37、ory 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 expens
38、es 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
39、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
40、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 Taxpayer's representative's seal 納稅人代表簽章Taxpayer's unit's seal 納稅人單位公章Date 日期 Ag
41、ent's 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 Authority's Seal 受理申報稅務機關
42、公章 Excise tax, tax return 營業(yè)稅納稅申報表 Date of filing 填表日期 Taxpayer's registration number 納稅人識別號Renminbi (yuan,jiao,fen) 元(列至角分) Taxpayer's 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Turnov
43、er 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 fo
44、llowing 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Agent's Name 代理人名稱 Address 地址
45、60;Agent's 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 Taxpayer's registration number 納稅人識別號 Taxpayer's Name 納稅人名稱 Taxati
46、on 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
47、 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
48、completed by that agent如委托代理人填報,由代理人填寫以下各欄Agent's Name 代理人名稱 Agent's address 代理人地址 Agent's 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
49、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 PEOPLE'S REPUBLIC OF CHINA. The company should fill the return and turn it over to the local tax authorities w
50、ithin 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
51、編碼Industry type 行業(yè)Date trading commenced 開始生產(chǎn)、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 payab
52、le 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 business income) 本年銷售(銷貨)或營業(yè)成本 Current year fin
53、ance, 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 expe
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