稅收報(bào)表英語詞匯

【來源：易教網(wǎng) 更新時間：2025-11-27】

admission tax 入場稅

allowable tax credit 稅款可抵免稅;準(zhǔn)予扣除稅額

amended tax return 修正后稅款申報(bào)書

animal slaughter tax 動物屠宰稅

annual income tax return 年度所得稅申報(bào)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>按資本額稽征;<英>指資本利得稅和資本轉(zhuǎn)讓稅（＝[縮]ctt）<英>資本轉(zhuǎn)讓稅

capital transfer tax 資本轉(zhuǎn)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）

corporation 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(fù)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 tax rate 實(shí)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(jì)應(yīng)付所得稅;預(yù)估應(yīng)付所得稅

estimated tax 估計(jì)稅金

exchange tax 外匯稅

excise tax ①［國內(nèi)］稅;［國內(nèi)］貨物稅

②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 tax makeup 補(bǔ)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(jìn)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 expense 所得稅費(fèi)用

income tax law 所得稅法

income tax liability 所得稅負(fù)債

income tax on enterprises 企業(yè)所得稅

income tax payable 應(yīng)付所得稅

income tax prepaid 預(yù)交所得稅

income tax rate 所得稅率

income tax return 所得稅申報(bào)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 個人所得稅申報(bào)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(yīng)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(fèi)品稅

payroll tax 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(bào)書;工資所得稅申報(bào)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(yù)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;生產(chǎn)稅

profit tax 利得稅;利潤稅

progressive income tax 累進(jìn)所得稅;累退所得稅

progressive income tax rate 累進(jìn)所得稅率

progressive tax 累進(jìn)稅

progressive tax rate 累進(jìn)稅率

property tax 財(cái)產(chǎn)稅

property tax payable 應(yīng)付財(cái)產(chǎn)稅

property transfer tax 財(cái)產(chǎn)轉(zhuǎn)讓稅

rate of taxation;tax rate 稅率

reserve for taxes 稅捐準(zhǔn)備（金）納稅準(zhǔn)備（金）

retail taxes 零售稅

sales tax 銷售稅;營業(yè)稅

tax accountant 稅務(wù)會計(jì)師

tax accounting 稅務(wù)會計(jì)

tax accrual workpaper 應(yīng)計(jì)稅金計(jì)算表

tax accruals 應(yīng)計(jì)稅金;應(yīng)計(jì)稅款

tax accrued / accrued taxes 應(yīng)計(jì)稅收

tax administration 稅務(wù)管理

tax audit 稅務(wù)審計(jì);稅務(wù)稽核

tax authority 稅務(wù)當(dāng)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);稅款減除數(shù)

tax deductible expense 稅收可減費(fèi)用

tax deductions <美>課稅所得額扣除數(shù)

tax due （到期）應(yīng)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(wù)

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(wù)罰款

tax rate reduction 降低稅率

tax rebate （出口）退稅

tax refund 退還稅款

tax return 稅款申報(bào)書;納稅申報(bào)表

tax savings 稅金節(jié)約額

tax withheld 扣繳稅款;已預(yù)扣稅款

tax year 課稅年度;納稅年度

taxable 可征稅的;應(yīng)納稅的

taxable earnings 應(yīng)稅收入

taxable income （＝[縮]ti）可征稅收入（額）;應(yīng)（課）稅所得（額）;應(yīng)（課）稅收益（額）

taxable profit 應(yīng)（課）稅利潤

taxation guideline 稅務(wù)方針;稅務(wù)指南

taxes payable 應(yīng)繳稅金，應(yīng)付稅款

tax-exempt income 免稅收入;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 ①轉(zhuǎn)讓稅;過戶稅②交易稅

turnover tax 周轉(zhuǎn)稅;交易稅

undistributed taxable income 未分配課稅所得;未分配應(yīng)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(yù)扣所得稅;代扣所得稅

withholding of tax at source 從源扣繳稅款

withholding statement 扣款清單;扣繳憑單

withholding tax 預(yù)扣稅款